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Market Entry

Market Entry Solutions

Want to do business with China

Company Registration

We expertly handle the legal details

Company Type

WFOE

Wholly Foreign Owned Enterprise

Joint Venture

Joint Venture in China

Representative Office

Set up a Representative Office in China

Branch Office

How to Setup a Branch Office in China

Corporate Lifecycle

Restructuring

Restructure your China entity

Company Liquidation

Wind down a China entity properly

Profit Repatriation

Move profits out of China legally

Trademarks

Protect your brand in China

Accounting & Tax

Accounting

Accounting Services in China

Tax Filing

China Tax System & Filing System

China Audit & Assurance

MS Advisory's assurance service delivers

Statutory Audit

MS Advisory's assurance service delivers

China Consolidation

The applicable accounting rules in China

Payroll

Payroll Outsourcing

With our streamlined service

Hire Employees

Recruitment Agency

Recruitment Agency in China

Employer of Record

Hire your team in China with our China EOR

Mobility Services

Work Visas

China Work Visa Application

Advisory

Tax Advisory

Optimize your China tax strategy

Transfer Pricing

Stay compliant on intercompany pricing

Corporate Finance

Funding, M&A and capital structure

Specialized

Due Diligence

Review before you commit

CFO Services

Outsourced senior finance leadership

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China Corporate Tax Calculator

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China Business Guides

This page provides useful guides for companies interested in entering the Chinese market and for foreign companies already active in China.

Talk to an expert
Path 01

Setting up in China

Pick the right entity type, register it, open the bank account, and stay on top of post-setup compliance.

Start here
Path 02

Already operating in China

Keep your Chinese entity compliant on tax, audit, payroll, HR and statutory filings — every month, every year.

Compliance toolkit
Path 03

Exploring whether China fits

Decision frameworks for market entry, FTZs, China+1 strategy, and exit options if you change your mind.

Strategy guides
All guides Setup By city Money Tax Compliance HR & people Strategy Tools & downloads
Start here

Essential guides

The 12 pillar guides covering whole-of-China market entry, setup, tax, HR and compliance for foreign-invested companies in 2026.

Setup

China Market Entry

Entry vehicles, regulatory landscape and 2026 decision tree for foreign companies entering China.

Open guide
Setup

Setting Up a WFOE

The default vehicle for foreign-invested operations in China — capital, scope, timeline, 2026 rules.

Open guide
Setup

China Company Registration

End-to-end SAMR registration, banking, tax, e-fapiao and capital injection for foreign companies.

Open guide
HR

Hiring Employees in China

Direct, dispatch, EOR. 2026 employer cost stack, foreign-employee permits, severance and termination.

Open guide
Tax

China Tax Rates

CIT 25%, VAT 13/9/6%, IIT 3-45%, withholding and treaty relief — the 2026 tax stack at a glance.

Open guide
Compliance

China Annual Compliance Calendar

Monthly, quarterly and annual filing deadlines — VAT, IIT, CIT reconciliation, audit, AIC reporting.

Open guide
Legal

China Company Law (2024)

The 2024 Company Law overhaul: governance, capital, directors, shareholder rights — what changed.

Open guide
Legal

China Foreign Investment Law

Foreign Investment Law and the 2024 Negative List: what foreign capital can and cannot do.

Open guide
Banking

Repatriating Profits from China

Dividend remittance, service-fee remittance, royalty and intercompany flows — SAFE 2026 rules.

Open guide
Banking

Corporate Bank Account in China

Opening a WFOE bank account, capital and basic accounts, online banking and CIPS for foreign companies.

Open guide
HR

China 5+1 Social Security System

Pension, medical, unemployment, work-injury, maternity and housing fund — the employer load decoded.

Open guide
FTZ

China Free Trade Zones

Lingang, Qianhai, Nansha, Hainan FTP, SIP — incentive catalogues and qualification gates by zone.

Open guide
01 — Set up your China entity

Incorporation in China

Choose the right entry vehicle for your business — WFOE, JV, Representative Office or Branch — and follow the registration playbook our team uses on every engagement.

Service

China Company Registration

End-to-end SAMR filing, capital account, seals and tax registration for foreign-invested entities.

Open guide
Entity type

WFOE in China

100% foreign-owned enterprise — the most common vehicle for foreign investors. Cost, timeline, types.

Open guide
Entity type

Joint Venture in China

Partner with a Chinese company. Equity JV vs cooperative JV, governance, exit routes.

Open guide
Entity type

Representative Office

Lightest legal presence — liaison only, no revenue. 4–6 weeks to set up, ideal for market scoping.

Open guide
Entity type

Branch Office in China

Extension of an existing Chinese entity into a new city. Faster than incorporating a separate WFOE.

Open guide
Strategy

China Market Entry

Decision framework for choosing route, jurisdiction, capital and licensing in 2026.

Open guide
Service

China Company Verification

Verify the legal status, ownership and standing of any Chinese counterparty before signing.

Open guide
Service

Profit Repatriation

Move profits out of China legally — dividends, royalties, service fees, intercompany loans.

Open guide
Service

Corporate Restructuring

Mergers, equity transfers, scope changes and group reorganisation under the 2024 Company Law.

Open guide
Service

Company Liquidation

Closing a Chinese entity cleanly: deregistration, tax clearance, employee settlement, capital returns.

Open guide
02 — By city

Company registration by city

Local SAMR rules, FTZ regimes and address requirements vary city by city. Pick yours.

Shanghai Beijing Shenzhen Guangzhou Hangzhou Chengdu Suzhou Tianjin Chongqing Hainan Xi'an Ningbo Wuhan Nanjing Qingdao Xiamen
03 — By city

WFOE registration by city

City-specific WFOE setup guides — local tax incentives, FTZ benefits, registered-address requirements.

Shanghai Beijing Shenzhen Guangzhou Hangzhou Suzhou Chengdu Tianjin Chongqing Hainan Ningbo

Not sure which entity (or city) fits your business?

30-minute call with our China registration team. We'll map your business model to a WFOE, JV, RO or EOR — and tell you the city and FTZ that fit.

Book a call
04 — By city

Accounting & tax by city

City-specific accounting, CIT, VAT, audit and R&D super-deduction guides for foreign-invested companies in 2026.

Shanghai Beijing Shenzhen Guangzhou Suzhou Hangzhou Hainan
05 — By city

Payroll & HR by city

City-specific payroll cost stack, employer social-insurance rates, IIT, and EOR-vs-direct guides for 2026.

Shanghai Beijing Shenzhen Guangzhou Suzhou Hangzhou

Want a written cost + timeline for your business?

Send us your scope and target city — we'll come back with a fixed-fee quote and a realistic 2026 timeline. No sales pitch.

Get a quote
09 — Banking & money

Banking, capital & money

Open accounts, inject capital, register with SAFE and move funds in and out of China — without breaking foreign-exchange rules.

Banking

Corporate Bank Account (FIE)

Opening a corporate bank account for a WFOE in 2026 — banks compared, document checklist, 4–8 week timeline, SAFE rules, chop control.

Read guide
Banking

Offshore / Non-Resident Account

China NRA — a Chinese bank account for foreign companies that haven't set up an entity. When it works and what it can't do.

Read guide
Banking

Business Bank Account in China

Banking in China overview — types of business bank accounts, what they're for, and the basic operating rules.

Read guide
Banking

Biggest Banks in China

ICBC, BOC, CCB, ABC, BoCom and others — performance, asset quality, and what each Chinese bank offers foreign clients.

Read guide
Capital

Registered Capital in China

No fixed minimum any more, but you still need an "appropriate" amount. How regulators interpret it under the 2024 rules.

Read guide
Capital

WFOE Minimum Capital

What a WFOE should actually declare under the 2024 Company Law — sector expectations, the 5-year paid-in rule.

Read guide
Banking

SAFE Registration

How foreign-invested entities clear SAFE for outbound remittance in 2026 — service fees, royalties, dividends, intercompany loans.

Read guide
Banking

Repatriating Profits — Dividends

How foreign-invested companies issue dividends to repatriate profits — the workflow and SAFE documentation.

Read guide
Banking

Intercompany Loans

Shareholder loans to a Chinese subsidiary are capped by the foreign-debt quota. The two methods used to calculate it.

Read guide
Banking

How to Repatriate Funds

The most effective ways foreign companies repatriate funds — our MD on the challenges and how to overcome them.

Read guide
Banking

Send Money to / from China

Cross-border transfers to China — regulated transfer services compared, what each platform actually requires.

Read guide
Reference

SAFE — Regulator Overview

How SAFE works, what it regulates, and where it sits in the workflow for foreign-invested companies.

Read guide
10 — Tax

Tax in China

CIT, VAT, IIT, withholding, treaties and incentives — written for the foreign-invested company audience.

Tax

China Tax System Overview

A complete overview of China's tax system — categories, how laws are passed, and how the system works in practice.

Read guide
Tax

China's Corporate Income Tax

CIT applies to companies in China or with China-source activity. Framework, rates, and what triggers liability.

Read guide
Tax

VAT in China

Value-Added Tax for international businesses — Chinese vs Western accounting differences and how to handle them.

Read guide
Tax

New China VAT Law

The 1 January 2026 VAT Law changes input-credit mechanics and compliance timelines. Audit your systems before it lands.

Read guide
Tax

Individual Income Tax (IIT) Overview

Everything you need to know about China's Individual Income Tax — brackets, residency rules, allowances.

Read guide
Tax

Withholding Tax

A comprehensive guide to withholding tax for non-resident enterprises doing business in or with China.

Read guide
Tax

Double-Tax Treaties

China has built a significant network of DTTs. Full list of treaty countries and the relief each unlocks.

Read guide
Tax

HNTE Status (15% CIT)

Qualifying for the 15% HNTE rate — the 4 quantitative tests, 8 supporting catalogues, application path, district choice.

Read guide
Tax

Fapiao Explained

What a fapiao is, how it differs from a Western invoice, how to use one, and why fapiaos matter.

Read guide
Tax

China Tax Incentives

China's targeted tax-incentive packages — focused on SMEs and priority sectors. Eligibility and how to access.

Read guide
Tax

Import Tax in China

Import duties 2026 — MFN tariffs, 13% VAT, consumption tax, Hainan FTP zero-tariff, FTZ routing, RCEP preferences.

Read guide
Tax

Export Tax Refunds

Export VAT refund — rate table by HS code, FTE vs production-enterprise calculation, the 2026 PV and lithium phase-outs.

Read guide
11 — Compliance

Compliance & operations

The recurring filings, registrations and operational documents every Chinese entity has to keep clean.

Compliance

Annual Compliance Calendar

Every annual deadline a Chinese WFOE has to hit in 2026 — audit, CIT settlement (31 May), IIT reconciliation, FAR, TP.

Read guide
Compliance

Annual Audit & Compliance

End-of-fiscal-year audit and compliance — what's mandatory, who signs, and what regulators check.

Read guide
Operations

Company Chops (Seals)

The company chops every Chinese entity uses to validate documents — what each one does and who controls them.

Read guide
Operations

Legal Representative

Every Chinese subsidiary must appoint a legal representative. Their powers, exposure, and how to replace them.

Read guide
Operations

Business License

The "Five-in-One" Business Licence — what it certifies, types in 2026, cost, and how to apply.

Read guide
Operations

Articles of Association

The AoA is the legal foundation of a Chinese company. Mandatory provisions and the common drafting mistakes to avoid.

Read guide
Operations

Business Scope

Drafting the 4-layer business scope — FTZ catalogue alignment (Qianhai, Hainan), special-licence prefixes, amendments.

Read guide
Compliance

Beneficial Owner Disclosure

China's new BOI regime — who has to file, what counts as beneficial control, and the deadlines.

Read guide
Reference

Chinese GAAP vs IFRS

How Chinese GAAP differs from IFRS — where the gaps cause practical issues for foreign-invested companies.

Read guide
Operations

Unified Social Credit Code

The 18-digit USCC — what each segment means and how it identifies businesses across regulators.

Read guide
Compliance

Corporate Social Credit System

The Corporate Social Credit System regulates corporate behaviour — how scoring works and what triggers downgrades.

Read guide
Compliance

Cross-Border Data Transfer

PIPL, CAC security assessment, and standard contracts — and how the March 2024 reforms changed outbound transfers.

Read guide
12 — People

HR, payroll & visas

Hiring, paying and managing people in China — both Chinese nationals and foreign employees.

HR

Hiring Employees in China

Four routes for hiring in 2026 — direct hire through your entity, labor dispatch, outsourcing, or run it externally.

Read guide
HR

Labor Contracts

China's labor laws protect employees. What every compliant employment contract has to include.

Read guide
HR

China Social Security

Mandatory social-security and housing-fund contributions — rates, regional caps, registration process.

Read guide
HR

Employee Benefits in China

The 5+1 statutory benefit system every Chinese employer is required to provide.

Read guide
HR

Working Hours

The 8-hour day / 40-hour week standard, plus the special working-hour systems available in specific industries.

Read guide
HR

Overtime in China

Overtime pay is governed by precise legal rules — calculations, reporting, and risks of mis-classifying salaried staff.

Read guide
HR

Severance Pay

Severance pay law and practice — when statutory severance applies, when it doubles, and the compliance burden on employers.

Read guide
HR

Employee Termination

Employees' rights when an employer wants to lay off, restructure or liquidate — and what you owe them.

Read guide
HR

Maternity Leave

Updated maternity leave policies — base 98 days plus regional extensions in Beijing, Shanghai and elsewhere.

Read guide
HR

Leave in China — Overview

All the leave types — annual, sick, marriage, bereavement — that Chinese employers are required to provide.

Read guide
HR

13th-Month Pay

Most Chinese employers pay a 13th-month bonus equivalent to one month's salary. What it is and how to draft it.

Read guide
HR

Hire Foreign Employees

Work-permit categories A/B/C, what employers must do to hire foreign staff alongside local employees.

Read guide
Visas

China Business Visa

China's business-visa categories (M, F, Z) and the latest re-issuance rules for foreign travellers.

Read guide
Visas

China Entry Visa

Latest entry policies for travellers to China in 2026 — categories, durations, and recent visa-free expansions.

Read guide
Visas

Residence Permit

A simplified, step-by-step guide to obtaining a Chinese residence permit in 2026.

Read guide
HR

China Labor Law Changes 2025

The 2025 Supreme People's Court second interpretation on labour disputes — the compliance burden it creates in 2026.

Read guide

Already running a team in China?

We can take over payroll, HR compliance, tax filing and annual audit so your finance team can focus on the numbers, not the filings.

Talk to MSA
13 — Strategy & legal

Strategy, FTZ & legal

Decision frameworks, free-trade zones, exit strategies, and the legal building blocks foreign investors keep asking us about.

Strategy

Start a Business in China

Starting in 2026 is faster than it has been in a decade — smallest Negative List in 30 years, Apostille replaces legalisation.

Read guide
Strategy

WFOE vs JV vs RO

WFOE vs JV vs RO compared — ownership, revenue rights, capital, timelines, exit.

Read guide
Strategy

WFOE vs Hong Kong Company

Side-by-side: tax, setup time, CEPA, the HK + WFOE combo and when each option wins for selling into China.

Read guide
Strategy

China Free Trade Zones

All 23 Pilot FTZs plus Hainan FTP — 15% CIT zones, the 2026 negative list, decision matrix by business model.

Read guide
Strategy

Hainan Free Trade Port

A complete look at the Hainan Free Trade Port — key policies and how the regime actually works.

Read guide
Strategy

Negative List Explainer

The Negative List governs sectors where foreign investment is prohibited or restricted. Latest version explained.

Read guide
Strategy

China Plus One Strategy

How China+1 reduces overdependence — supply-chain resilience and global-expansion options for international businesses.

Read guide
Strategy

Exit Strategies

Three exit strategies for foreign-invested enterprises in China — sale, dormant status, liquidation.

Read guide
Legal

Foreign Investment Law

The FIL aims to promote foreign investment through fair competition and improved legal protection.

Read guide
Legal

2024 Company Law

China's revised Company Law (effective 1 July 2024) — 5-year capital rule, audit committee, director liability, compliance checklist.

Read guide
IP

Trademark Registration

Why trademarks matter as identifiers and brand assets — registration, infringement, protection.

Read guide
IP

Intellectual Property Protection

China's IP regime is improving. Patents, trademarks, copyright and trade secrets in practice.

Read guide
Legal

ICP License

The ICP licence — mandatory authorisation for any website operating legally inside China. How to register.

Read guide
Visas

Permanent Resident Card

China's "green card" — eligibility tracks, application timing, and what it actually unlocks for long-term expats.

Read guide
14 — Downloads

Reports, calculators & downloadable guides

Free PDFs, calculators and the Sino-Benelux Business Survey series.

PDF guide

Doing Business in China

Our flagship 100+ page handbook for foreign investors. Updated annually.

Download
PDF guide

Special Tax Report

Deep-dive on China's tax incentives, regional benefits and recent reforms.

Download
PDF guide

Transfer Pricing in China

Documentation thresholds, benchmarks, and STA audit triggers.

Download
PDF guide

Profit Repatriation Guide

Every legal channel to move profits out of China and the documentation each one needs.

Download
PDF guide

Business in China Without a Local Company

Cross-border e-commerce, EOR and bonded-zone routes for selling into China without an entity.

Download
PDF guide

China Accounting Standards

CAS vs IFRS — every key difference and how to bridge for group reporting.

Download
Tool

China Tax Calculator

Estimate CIT, VAT and withholding for your business model in seconds.

Open tool
Tool

Corporate Tax Calculator

CIT scenarios with HNTE, regional discounts, and small-low-profit relief baked in.

Open tool
Tool

IIT Calculator

Individual Income Tax for residents, expats and dual-base employees.

Open tool
Tool

China Entity Advisor

Interactive tool that recommends WFOE / JV / RO / EOR based on your business model.

Open tool
Survey

Sino-Benelux Business Survey 2024

Annual sentiment and market data from Belgian, Dutch and Luxembourg companies in China.

Read survey
Survey

Sino-Benelux Business Survey 2023

Prior-year data — useful for trend comparison.

Read survey
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