中国外商独资企业的税收和法律注册遵行模式

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1、万方数据1．Introduction1．1BackgroundSincethemidtolate1980’SChinahasdramaticallyliberalizeditsforeigninvestmentregimeandasaresulthasseensubstantialgrowthinforeigndirectinvestmentIFDI)．Duringthistime，thespecificforeigninvestedenterprise(FIE)structureusedforinvestmenthasvarieddependingonthepreferen

2、cesofinvestors，and，inparticular,thelegalframeworkpermittingorpromotingsuchinvestment．Sincethelate1990sJandonthroughthepresent，asforeigninvestmentrestrictionshavecontinuedtoberelaxedinthisarea，themostcommonFIEstructureusedbyforeigninvestorshasbeentheWhollyForeignOwnedEnterprise(WFOE}．Asoppos

3、edtootherFIEstructures，theWFOEstructureallowsforeigninvestorstoconductabroadrangeofbusinessactivitieswhilestillretainingfullcontrolofenterpriseoperationsinChina．1．2ProblemForinvestorslookingtoentertheChinesemarket，choosinganFIEstructureand，moreimportantly，properlyestablishingsaidFIEstructur

4、ecanbeadauntingtask．FortheestablishmentofanFIEstructure，foreigninvestorsoftentimesmaynotknowhowtoproperlynavigatethetaxandlegalregulatoryenvironmenttoeffectivelylaunchtheiroperationsinChinainanefficientandcompliantmanner．1．3PurposeThefollowingpaperwillputtogetherabasictaxandlegalcompliancem

5、odelfortheestablishmentoftheWFOEstructure，themostprevalentFIEstructureinChina．Assuch，themodelwillfocusonusingtheestablishmentofaWFOEstructuretoentertheChinesemarketinanefficientandcompliantmanner．Focusingontheareaoftaxandlegalcomplianceduringthemarketentryprocess，thepaperwilldetailbasictaxa

6、ndlegalcomplianceaspectsnecessaryfor1万方数据theWFOEstructureduringpreandearlyestablishmentperiod，orperiodpriortofirstrenewalofbusinesslicense，annualinspection，orannualaudit．1．4AudienceThecompliancemodeldetailedinthispaperwillprovideinvestorswithabasicmodelforwhichtheycanusetoconsiderlegalandta

7、xcomplianceaspectsoftheWFOEestablishmentprocess．Thismodalcanalsobeusedbyacademicsandpolicymakerstoreviewregulatoryframeworkaroundthisarea．1．5MethodologyToestablishabasictaxandlegalcompliancemodelforWFOEestablishmentperiod，thepaperwillanalyzerelevantChine