深圳财务代理 深圳财务代理

成立中國公司 REGISTER CHINA COMPANY

CNBS作为一个深圳当地的专业商务服务机构,我们很清楚本土文化、国家法律法规,同时密切留意国内政策的变化,为国外投资者在企业角度分析有利或负面的影响,为投资提供专业的咨询意见。为更好服务境外外商投资者,我们同时提供普通话、广东话及英语三种语言服务。
項目
詳情
外商投資有限公司的定義
LEGAL STATUS
外商投資企業是指國外投資者出資, 由人民政府批准設立並按章程履行出資人職責的有限責任公司。 它由外方自己經營,自己獲得利潤,自己承擔風險。投資方為外國或香港澳門和臺灣的個人或企業。
Foreign Invested Enterprise (FIE) or the Wholly Foreign Owned Enterprise (WFOE) is a corporation entity, wholly owned by the foreign investors including foreign company and foreign individual. WFOE is a business entity formed in China entirely with foreign capital; it is totally under foreign control and does not have any formal Chinese ownership participation. For a foreign company to be able to invoice and export goods from China, it must be able to be legally registered as local company or WFOE. WFOE is set up as limited liability entity and represents separate legal persons and tax according to local legislation
設立大陸公司須知
CHINA COMPANY SETUP GUIDELINES

由於公司管理條例的不同,設立大陸公司與設立境外公司有很大的不同,體現在:
  ★ 設立大陸外資公司,必須按許可權得到當地主管外商投資的外經部門的批准方可設立,特殊行業或特殊情況應按每年的不同規定得到國家商務部批准(詳見商務部年度《外商投資產業指導目錄》及相應規定);
  ★ 設立大陸外資公司的註冊資金必須達到法定最低標準,並且註冊資金必須到位;
  ★ 設立大陸外資公司必須有法定的註冊地址,體現在該地址必須取得政府租賃所出具的統一格式的租賃合同,註冊地址必須為企業實際辦公場所。

Because the company management regulations are different, there are various differences between China Company and Hong Kong company. These are the difference as follow:
  ☆ WFOE Formation is subject to the local administrative permission to get foreign investment approval of the department. Plus, the special industries or circumstances shall be pursuant to the different provisions every year by the national ministry of commerce of the P.R.C.(please refer to the year of the ministry of commerce of the foreign investment industrial guidance catalogue and the corresponding provisions);
  ☆ There are minimum registered capital requirement for WFOE in China and the registered capital shall be paid up;
  ☆There shall be legal registered address for WFOE formation. Registered address must be functioned as office and be the same as the lease contract issued by Government.

註冊資金一般規定
GENERA PROVISIONS OF REGISTERED CAPITAL

貿易類:RMB500,000(批發)、RMB300,000(零售)
軟件開發、諮詢、設計、建築裝飾、會議及展覽類:RMB100,000
國際貨運代理類:RMB5,000,000(海運)、RMB3,000,000(空運)、RMB2,000,000(陸運)

Trading company:RMB500,000(wholesale),RMB300,000(retail)
IT, consultation, design, construction decoration, conference and exhibition company:
RMB100,000
International freight Forwarder:RMB5,000,000 (sea Transportation),RMB3,000,000 (Airborne Transportation),RMB200000 (inland Transportation)

註冊資金在外資公司成立後打入,可選擇一次性打入,或前三個月內注入15%,其餘分兩年內打入。
After the WFOE is established, the registered capital shall be injected by one-off or by installments. If by installment, amount shall be injected 15% of total registered capital in 3 months; and the rest shall be done in 2 years.

外商有限公司設立所需主要檔
DOCUMENTS REQUIRMENT

   ★確認公司結構
   ★公司註冊地址租賃合同及憑證
   ★經所在國家公證機關公證並經我國駐該國使(領)館認證的外國投資者的註冊登記證明或身份證明文件;香港、澳門和臺灣地區投資者應當依法提供經當地公證機構公證的註冊登記證明或身份證明文件
   ★投資各方銀行資信證明
   ★投資各方最近一年的核數報告及中文譯本
   ★委派之法人、監事、或董事會成員身份證影印本
   ★商業登記證、註冊登記證影印本

   ★Company structure
   ★2 original copies of lease contact issued by local lease administration Dept
   ★2 original copies of notarization issued by China Embassy which stations in foreign
investor’s country for registration certificate or Certified ID
   ★2 bank reference letter of investor by bank
   ★Recent audit report if the parent company has been established for over 1 year
   ★ID/Passport copy of legal person and supervisor for the new company
   ★Business license of parent company

公司成立後的維護
FIE ONGOING SUPPORT

   ★實收資金到位及驗資
     公司設立後,需在約定時間(按章程)投入註冊資本,並對所投資金進行驗資。
   ★記帳
     依法按規定記賬及申報稅收:根據國內稅收條例規定,公司之成立之日起30內要求建帳並依實際情況申報稅收。
   ★稅收申報
     公司需按月申報增值稅、個人所得稅;按季度申報所得稅。
   ★年度審計報告及外匯年審
     公司需在年度結束後委託會計師事務所進行年度審計。外資企業應包含外匯審計報表。
   ★年度稅務清繳
     每年年終結算後,按稅局規定要求按年度情況匯總申報一次企業所得稅。

    ☆Capital Verification Report
     A capital verification report of the paid-in capital shall be prepared by Certified Public Accountants in China.
    ☆Bookkeeping
     A sound accounting system is required and books shall be prepared in accordance with the China accounting standards.
    ☆Tax Declare
     VAT returns and Individual Income Tax returns shall be filed with the local tax authority on a monthly basis. Corporate Income Tax returns shall be filed with the local tax authority on a quarterly basis.
    ☆Annual Audit Report & Audit on Foreign Exchange Statements
     An audit report in accordance with the Independent Auditing Standards of Certified Public Accountants in China is required to prepare on calendar yearly basis; An annual audit on foreign exchange statements in accordance with the requirements of the State Administration of Foreign Exchange is required.
    ☆Annual Corporate Income Tax Return
     An annual corporate income tax return associated with an audited report is required to file with the local tax authority annually.