在中国内地经商

为何选择中国？

为世界提供机遇的铁路

中国幅员辽阔，拥有 14 亿人口，这为我们提供了一个独特而充满活力的投资环境，其中蕴藏着各种机遇。中国拥有巨大的市场潜力、雄厚的技术实力和有利于外商投资的投资环境，吸引着来自全球各地和各行各业的投资者。

消费市场

中国已成为世界第二大消费市场、第一大货物贸易国、第二大服务贸易国、第一大外汇储备国、第二大利用外资经济体。

对世界经济的贡献

国际货币基金组织（IMF）预测，未来五年，中国的经济增长将占世界经济增长总量的 22.6%，超过美国（11.3%）。这意味着在可预见的未来，中国将推动全球经济增长的五分之一以上。

中等收入人口

根据波士顿咨询公司（Boston Consulting Group）的数据，中国的中等收入人口估计约为 4 亿人，稳居世界第一。庞大的消费群体使中国继续成为极具潜力的消费市场

新业态调整经济发展模式结构

从电子商务巨头到交通信号灯，中国的科技革命正在重塑一切，将互联网、大数据和人工智能融入日常生活的方方面面。每天都有新的创新出现--想想 "智能可穿戴设备与人工智能驱动的工厂中的机器人对话"--一个字节一个字节地改变着各行各业，想象着未来。

服务业的角色

中国服务业占国内生产总值的 57.7%。服务业的主导地位和持续增长是中国经济的重要引擎。在服务业中，金融服务、专业和技术服务以及医疗保健等不同细分市场已成为增长的主要驱动力。

制造业转型与升级

中国已建立起独立的现代工业体系，工业门类齐全，其中包括大类41个，中类207个，小类666个，是唯一一个实现了联合国发布的《所有经济活动的国际标准行业分类》（ISIC）中工业门类全覆盖的国家。

在中国内地设立公司的步骤

免责声明

以下信息仅供一般参考之用。请注意，在中国设立公司的实际过程可能涉及本文未涵盖的其他步骤。公司成立过程中的每一步都需要仔细规划，并考虑到每个客户的具体业务模式和需求。因此，这些信息不应被视为我们的正式法律、财务或专业建议。

市场进入评估

步骤 1 - 查询市场准入限制

作为第一步，至关重要的是核实您拟在中国大陆开展的商业活动是否被列为禁止或限制外商和私人投资的类别，以及是否需要额外的行业许可。

市场进入评估

公司注册申请

步骤 2 - 递交申请

在当地市场监管局的服务窗口准备并提交申请材料，领取营业执照。

公司注册申请

获取公司印章

步骤 3 - 申请公章

公司的 "印章 "不仅仅是一个印章，更是一个具有法律约束力的签名。文件上盖了公章，公司就正式承担了相关的责任并做出了承诺。

公司印章/印章应用

开设账户

步骤 4 - 开立银行账户

作为在中国大陆经营的外商投资企业，您至少需要开立两种类型的公司银行账户，即基本存款账户和资本账户。

开设账户

注册后的手续

步骤 5 - 完成注册后的手续

注册后的手续包括税务登记、社会保障登记和行业所需的许可证和执照。

注册后的手续

常见问题

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以下所提供的问题和答案并不包括所有可能的咨询，也不应被视为针对您的具体问题、事项或疑虑的个性化专业建议。这些答复并不构成任何为您提供服务的义务。我们诚邀您与我们联系，就您的个人事务或重点领域进行更全面的讨论。

What are the available organization forms for foreign-invested enterprises in the Chinese mainland, and what are the key characteristics of each?

Foreign-invested enterprises in the Chinese mainland can adopt either a company or a partnership structure. A company can be a limited liability company or a joint-stock limited company, with specific liability and capital requirements. Partnerships include general partnerships and limited partnerships, each with its own liability structure. Additionally, foreign enterprises can establish representative offices in the Chinese mainland for non-profit activities but cannot engage in profit-making activities or have legal person status.

What should you consider before setting up a Foreign-Invested Enterprise (FIE) ?

Setting up an FIE in the Chinese mainland requires careful planning. Firstly, ensure your business isn't restricted by the "Negative List," as some industries require approval or partnership. Next, consider your financial commitment - while a minimum capital isn't mandated anymore, authorities will scrutinize if it covers your initial operational needs.

Defining your FIE's business scope precisely is crucial. This dictates what activities you can officially perform and bill for. Striking a balance between overly limiting and overly ambitious scopes is key.

Location plays a critical role. Consider proximity to key players, access to talent, and government incentives. China's diverse markets, from bustling Tier 1 cities to up-and-coming lower-tier locales, each offer unique advantages. Free Trade Zones can provide benefits like tax breaks but limit business expansion outside their perimeters.

Finally, secure a proper office lease and conduct due diligence on the landlord. Don't forget - navigating Chinese regulations can be complex, so consider seeking professional assistance.

What are my annual obligations to maintain a Chinese mainland company?

Companies must adhere to stringent annual compliance requirements to avoid severe penalties, including fines, blacklisting, and potential revocation of business licenses. These requirements include conducting an annual audit and filing corporate income tax (CIT).

The audit, conducted by a mainland Chinese-registered Certified Public Accountant (CPA), involves a detailed examination of financial statements like cash-flow, profit and loss, and balance sheets. The tax year aligns with the calendar year, and companies should ideally complete their annual audit by April's end.

The CIT filing, due by May 31, involves reconciling accounting records with tax laws and addressing discrepancies. Furthermore, companies must submit an Annual Related-Party Transaction Report for transactions with affiliated parties, adhering to the arm's length principle.

Finally, combined annual reporting, to be completed by June 30, consolidates all relevant information for various government departments, including financial data and shareholder contributions. Non-compliance can hinder profit repatriation and adversely impact future business prospects.

What are the major tax categories in the Chinese mainland and how are they applied to different types of enterprises and individuals?

In the Chinese mainland, major tax categories include Corporate Income Tax, Individual Income Tax, Value-Added Tax (VAT), Tariffs, and Consumption Tax.

Corporate Income Tax is levied at 25% for resident enterprises (those set up in China or managed from China) on their global income and for non-resident enterprises with establishments in China. Non-resident enterprises without establishments in China, or with non-China related income, pay a reduced rate of 10%.

Individual Income Tax follows a progressive rate system, with a special regime for resident and non-resident individuals. VAT, replaced from business tax since 2016, varies (0%, 3%, 6%, 9%, 13%) based on the type of goods or services.

Tariffs are imposed on imported and exported goods, with China actively reducing import tariffs in recent years. Lastly, Consumption Tax applies to specific consumer goods like cigarettes, alcohol, and luxury items, calculated using ad valorem, specific tax, or a composite method.

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