A Wholly
Foreign Owned Enterprise (WFOE) is a Limited Liability Company
established in China by foreign investor(s). A WFOE is very
much like a LLC in the USA that it requires one member only. More
Representative
Offices are also liable for Business Tax and Enterprise
Income Tax. However, a RO could be exempted if its parent company
is in the manufacturing business. More
Any individual who has domicile
in China or who has no domicile in China but has resided in
China for one year or more shall pay Individual
Income Tax on his world-wide income. More
CHINA CORPORATE INCOME TAX
INFORMATION
OF GENERAL INTERESTS ON ENTERPRISE TAXES
Appendix 4: Organizational Chart of SAT Headquarters
Organizational Chart of SAT Headquarters
Notes :
1. Refers to the internal administrative departments of the
SAT, out of which Supervision Bureau is the representative office
of the Supervision Ministry in SAT.
2. Refers to non-governmental organizations directly under the
Headquarters of SAT
Hong Kong Head Office
Room 803, Futura Plaza, 111 How Ming Street, Kwun Tong, Hong Kong
TEL +852 2341 1444 FAX
+852 2341 1414 E-mail info@bycpa.com
