What is the Feasibility & Structure of Entry?

Entering China is a sequence, not a decision. Feasibility, regulatory mapping, entity, WFOE: structure follows the operating model, never the reverse. In the right order entry is cheap. Backwards, it compounds.

Entry ~ Consulting

A dark metallic production audit table displays sample ceramic components beneath a suspended textile shroud inside a minimal factory testing space.

Certified Public Accountant Audit Report Capital Account Market Regulation Bureau

Capital Subscription Compliance Rules under Revised PRC Company Law

Revised PRC Company Law caps capital subscription schedules at five years, enforcing strict director audit duties, equity forfeiture, and creditor acceleration.

Factory equipment sits under a matte black heavy duty fabric shroud adjacent to a grey injection molded plastic waste container.

Expense Disallowance DEMPE Functions State Taxation Administration

Resolving Competent Authority Deadlocks in Secondary Adjustments for Reclassified IP Outflows

Resolve competent authority deadlocks by combining secondary adjustment loan conversions with bilateral advance pricing filings to recover double tax.

Precision machined metal parts, structural tubing, and welded metallurgical specimens rest on dark display surfaces inside an analytical laboratory.

Technology Import Contract Registration STA Bulletin 2013 No 19 Beneficial Ownership Status

Managing Cross Border Royalty Reclassification under Double Taxation Treaties

Cross-border software and service payments risk 10% withholding tax upon tax bureau reclassification unless supported by split contracts and substance proof.

A robotic arm grasps a white plastic component with blue accents on a production floor next to industrial machinery.

Chinese Licensee Tax Withholding Obligation Foreign Licensor Withholding Tax Beneficial Ownership

Navigating Outbound Technology Licensing Tax Requirements in China

Outbound technology royalty remittances from China require MOFCOM contract registration, 10 percent withholding tax clearance, and SAFE bank verification.

Two stainless steel sheets joined by a continuous weld seam rest securely inside a red modular positioning fixture on a dark table.

Unilateral APA Technology Licensing Agreement State Taxation Administration

Resolving Unilateral Advance Pricing Agreement Disputes over Uncompensated Intangible Enhancement in Joint Ventures

Foreign unilateral APAs fail to protect Chinese joint ventures from local tax adjustments on uncompensated intangible enhancements under Bulletin 42.

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Transfer Pricing R&D Expense Deduction Special Issue File

Structuring DEMPE Function Weighting Matrices under State Taxation Administration Audits

Taxpayers structuring intangible weighting matrices under Chinese tax audits align functional scores directly with verified local headcount and operational expenditure.

An inspector wearing protective gloves extracts a fluid sample from a glass bottle using specialized tubing at a test workstation.

Factor Cost Differentials Location Savings STA Bulletin 42

Quantifying Location Savings and Market Premiums for Tax Compliance

Quantifying Location Savings and Market Premiums requires isolating local cost reductions and market scale drivers to align domestic profit margins with STA Bulletin 42 expectations.

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Economic Double Taxation Double Taxation Avoidance Agreements Bulletin 42

Resolving Cross Border Double Taxation from Disallowed Chinese Intra Group Overhead Deductions

Resolving disallowed Chinese intra-group deductions requires replacing flat allocations with direct service contracts and pursuing Mutual Agreement Procedure remedies.

A red vase sits atop a stacked array of metal plates and small granular materials centered within a low circular platform inside a gallery.

Low Value Adding Services Cross-Border Tax Recordal Direct Benefit Test

Designing Compliant Cost Allocation Models for China Shared Service Overheads

Compliant China shared service allocations require direct benefit proof, valid cost drivers, arm's length markups, and local tax recordal filings.

Heavy steel chains suspend a metal platform above the concrete floor between industrial forklifts inside a dimly lit manufacturing warehouse.

Statutory Deliverable Dossier Announcement 2013 No 40 Cost Allocation Key

Intra Group Overhead Service Charge Deductibility Rules in China

China tax rules strictly deny income tax deductions for intra-group management allocations, demanding explicit service contracts, usage keys, and physical proof.

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Tax Record Filing State Taxation Administration Notice 40

Resolving Permanent Establishment Exposure Triggered by Foreign Parent Technical Support Personnel Inward Deployments

Service PE exposure from technical deployments is resolved by tracking enterprise days under the 183-day rule, structuring contracts under Notice 19 secondment terms, and clearing deemed profit taxes via Notice 40 filings.

Entry

Feasibility & Structure

What the firm knows, published