Latest · Doing Business
China Plus One: Diversify Without Dismantling China
China Plus One keeps the China plant and adds a second production base. The hard work is origin rules, landed cost, and what the China company still does.
13 min read
China business resources
Practical guidance on China market entry, accounting, tax, HR, and compliance for foreign-invested companies.
85 articles
Resources
HR & Hiring
China Minimum Wages in 2026 and What to Expect in 2027
China has no national minimum wage. Each province sets its own, in tiers, and the floor follows the workplace. The current rates and what they oblige employers to do.
13 min read
Doing Business
China WFOE Post-Incorporation Checklist: What to Do in the First 90 Days
A business licence does not let you trade, bank, hire or invoice in China. The steps that turn a registered WFOE into an operating one, in the order they must happen.
14 min read
Doing Business
China E-Commerce IP and Data Rules for Foreign Brands
A platform store is the fastest way into the Chinese market and the fastest way to lose control of your brand. The IP and data work to do before you launch.
19 min read
HR & Hiring
China AI Redundancies and the Legal Limits on Dismissing Staff
China does not recognise at-will employment, and introducing AI is not a statutory ground for dismissal. The legal limits on automation driven restructuring.
17 min read
Insights
China and EU Cross-Border Personal Data Transfers in 2026
Moving personal data between Europe and China means satisfying GDPR and PIPL at once, and neither recognises the other. Which route applies to your transfers.
17 min read
Insights
China Cybersecurity Incident Reporting and the Four-Hour Deadline
China's incident reporting rules give most companies four hours from discovery to file. What a report must contain and how to be ready to meet the deadline.
14 min read
Doing Business
China Dual-Use Export Controls in 2026: A Compliance Checklist
If your China entity exports goods, technology or technical services, export control is now a standing compliance function rather than a legal footnote.
13 min read
Doing Business
China Arbitration Law 2026: What to Change in Your Contracts
China's revised Arbitration Law took effect on 1 March 2026. What foreign companies should change in their dispute clauses, starting with the seat.
13 min read
Doing Business
China Apostille Rules for Company Registration Documents
Document authentication quietly delays more China company registrations than any other step. What the Apostille Convention changed and how to sequence it.
13 min read
Doing Business
China Company Law 2026: The Five-Year Capital Contribution Rule
Registered capital in China is no longer a number you can leave on paper indefinitely. Shareholders must fund their full subscription within five years.
13 min read
Resources
Cross-Border Group Restructuring, Share Transfers, and International Holding Structures
How multinational groups should assess China implications when moving Shanghai subsidiary ownership up-chain, introducing regional holding companies, and realigning intercompany arrangements.
9 min read
Doing Business
China Manufacturing Setup: The Strategic Decisions You Must Get Right Before You Start
Entity structure, registered business scope, capital contribution, and IP ownership are structural decisions for China manufacturing, not paperwork to finish after you have committed to a factory or hired a team.
15 min read
Doing Business
Setting Up Retail Operations in China: Requirements, Licensing, and Compliance
Foreign retail brands often ask whether they need a "retail operation license" before opening a store in China. The answer is that retail in China is regulated as a stack of permissions: company registration, business scope, branch registration, and store-level approvals that must all align.
17 min read
Doing Business
China Compliance Failures Usually Start With a Handoff That Never Happened
China compliance failures usually do not start with fraud. They usually start with a handoff that never happened.
15 min read
Doing Business
WFOE Types and Foreign-Invested Enterprises (FIEs) in China
WFOE, Joint Venture, or Representative Office? A structured comparison of foreign-invested enterprise types in China: ownership, permitted activities, capital requirements, and when each structure makes sense.
21 min read
HR & Hiring
Use a China EOR to Avoid Costly Mistakes When Hiring Employees in China
Hiring employees in China can appear straightforward, but employment compliance mistakes can lead to payroll, social insurance, probation, overtime, and termination disputes.
16 min read
Resources
China Transfer Pricing, Understand It, Stay Compliant to Avoid Tax Risks
Transfer pricing is where tax meets commercial reality for China subsidiaries, regional HQs, and offshore IP. Here is a practical founder-focused guide to arm’s length pricing, documentation, red flags, and enforcement.
19 min read
Insights
Setting Up a Hong Kong Logistics Company Serving Mainland China: What You Can and Cannot Do
Hong Kong and mainland China are separate regulatory jurisdictions, which defines what a Hong Kong logistics company can and cannot do across the border.
7 min read
Insights
Establishing a WFOE for AI Development in China
China aims to lead the world in AI by 2030, and a WFOE remains the most effective structure for foreign participation. How to establish one for AI work.
5 min read
Accounting & Tax
China Export Tax Refund Reform Compliance Changes for 2026
China's new VAT Law and Announcement No. 5 of 2026 replace the 2012 export refund framework. What the measures change for exporters and how to prepare.
3 min read
Insights
Hiring Employees in China in a High-Demand Environment
China's push into AI, advanced manufacturing and R&D has created fierce competition for skilled professionals. How to hire well in a high-demand market.
4 min read
Insights
China Accounting Framework for NGOs
NGOs in China follow a dedicated accounting framework separate from commercial entities. What domestic and foreign organisations must do to stay compliant.
6 min read
HR & Hiring
Overtime in China, The End of “996” and Key Steps for Employers
The 996 working week is now widely recognised as illegal in China. What the overtime rules actually require and the steps employers should take to comply.
6 min read
Visas & Work Permits
China Work Visa & Work Permit Transfer to a New Employer
A China work permit is tied to your employer and role, so changing jobs means transferring it. How the process works and what employers must get right.
8 min read
Accounting & Tax
China Accounting & Audit Reforms Compliance
China's 2025 accounting and audit reforms tighten transparency, governance and digital reporting standards. What foreign companies must do to stay compliant.
6 min read
Accounting & Tax
How to Calculate China Exemption-Refund (ER) Export Rebates (China VAT)
China VAT export rebates (exemption-refund method): how to calculate the refundable amount, eligible export categories, application procedures, and common reasons for rebate rejection or clawback.
6 min read
Visas & Work Permits
A Conversation on China’s New K-Visa and Global Mobility
A conversation with researcher Heena Mukadam on China's new K-Visa for young science and technology talent, and what it signals for global mobility.
3 min read
HR & Hiring
China Company Types and Their Hiring Options
Different China entity types have different hiring permissions. This guide maps WFOE, RO, JV, and EOR/FESCO models to their hiring scope, employment contract requirements, and social insurance obligations.
5 min read
Accounting & Tax
China Tax Incentives for Small Businesses
China offers CIT and VAT relief for small and micro enterprises. This guide explains eligibility thresholds, current rates, and how to apply for preferential treatment.
5 min read
Insights
China Strengthens Its Role as a Global Manufacturing Hub
China moved from 3 to 28 per cent of global manufacturing output in under 30 years. How infrastructure, education and R&D built its position as a global hub.
5 min read
Insights
China Data Security and Personal Protection Law Compliance
China regulates data through the Cybersecurity Law, PIPL and Data Security Law rather than a single statute. What compliance requires of foreign companies.
11 min read
HR & Hiring
Navigating Employee Hiring Challenges in China
China's labour market is being reshaped by urbanisation, competition and demographic change. The hiring challenges facing foreign-invested enterprises.
7 min read
Doing Business
China Business Cost Reduction Strategies
Practical China cost reduction strategies for established WFOEs: restructuring payroll, optimising social insurance bases, leveraging FTZ benefits, revisiting supply chain, and tax incentive qualification.
5 min read
Doing Business
How Foreign Companies Can Process Online Payments in China
Alipay and WeChat Pay dominate digital payments in China. How foreign companies can accept online payments locally and what each option requires.
5 min read
Accounting & Tax
Changes in the New Accounting System for Private Non-Profit Organizations
China's revised Accounting System for Private Non-profit Organizations takes effect on 1 January 2026, the first overhaul since 2004. What it changes.
5 min read
Doing Business
China Sales and Market Entry for FMCG Brands
Entering China's FMCG market starts with research into consumer preferences and the competitive field. How to build a market entry and sales strategy.
5 min read
HR & Hiring
How to Calculate an Employee’s Payroll in China?
A step-by-step guide to calculating employee payroll in China: gross salary, social insurance deductions, housing fund, IIT withholding, and net take-home pay using China’s cumulative withholding method.
12 min read
HR & Hiring
How to Retain Chinese Employees in China?
High staff turnover is common in China, particularly in competitive sectors. Practical steps employers can take to retain their best people for the long term.
6 min read
Insights
China GACC and AQSIQ Certification Application
Importing consumer products into China means meeting GACC registration requirements and the legacy AQSIQ process. What applies and how to complete it.
6 min read
Insights
China Company Internal Audit and Health Checks
What might seem healthy and thriving company might not be a healthy as it seems.
8 min read
Insights
China WFOE Directors & Legal Representative Requirements
Every WFOE must fill the legal representative, director and supervisor roles under Chinese Company Law. How the positions work and the risks they carry.
7 min read
Doing Business
How to Change a Chinese Companies Registered Business Address
All successfully registered businesses in China, must have a registered physical address within mainland China.
6 min read
Insights
China’s Emerging Role in Global Clinical Trial Outsourcing
China's contract research organisations now rank among the world's largest. What their growth means for pharmaceutical, biotech and medical device R&D.
5 min read
Doing Business
China Cosmetics Sales Channels & Market Entry
China's cosmetics market was worth over 90 billion USD in 2023 and is still growing fast. The sales channels open to foreign brands and how to choose one.
3 min read
Visas & Work Permits
China Transit Visa Exemptions for Foreign Visitors
China's transit visa exemptions let eligible travellers stay 24, 72 or 144 hours without a visa. The qualifying criteria, ports and conditions explained.
6 min read
Insights
China Company External Restructuring
External restructuring can make a China business more agile across supply chain, HR and finance. The strategies available and when each one makes sense.
10 min read
HR & Hiring
China Hiring Compliance and Obligations for Employers
Key China hiring compliance obligations for foreign employers: written employment contracts, probation rules, social insurance enrolment, work permit requirements, and termination restrictions under PRC Labour Law.
5 min read
Doing Business
China SaaS Market Entry Challenges for Foreign SaaS Providers
Chinese buyers want local SaaS, RMB invoices and domestic hosting. The market entry challenges foreign SaaS providers must solve to compete long term.
3 min read
HR & Hiring
Hiring Employees Quickly in China & Building Local Teams
Hiring quickly in China means understanding the local labour market and what candidates expect. How to attract qualified people and build a team that stays.
4 min read
Insights
How to Setup a R&D Center in China
China's R&D spending now matches developed European nations, with incentives to match. How to set up an R&D centre and tailor products to Chinese consumers.
6 min read
Insights
How to Choose an Investment Structure in China
WFOE, JV, or Representative Office: how to choose the right investment structure in China. Covers ownership, control, capital, and operational scope for each entity type.
6 min read
Insights
What Is VAT General Tax Payer Status and How to Apply
Chinese VAT taxpayers are classified as small-scale or general based on annual sales. The differences that matter and how to apply for general taxpayer status.
4 min read
Insights
China Opens Up More Financial Sectors to Foreign Investment
China has steadily liberalised its financial sector since 2017, allowing full foreign ownership in banking, securities, and insurance. A summary of key milestones and implications for investors.
4 min read
Insights
Determining a Suitable Location for Your Business in Mainland China
As coastal costs rise, China's inland provinces are an increasingly viable option backed by incentives. How to choose the right location for your operation.
8 min read
Doing Business
Selling Products Through Cross-Border E-Commerce in China
Selling into China via cross-border e-commerce (CBEC): permitted product categories, customs clearance, bonded warehouse models, platform requirements (Tmall Global, JD Worldwide), and IIT/VAT implications.
9 min read
Doing Business
The Importance of China Company Chop Management
A company chop carries the legal authority of your business in China, and misuse can bind you. What the chops are, how to obtain them and how to control them.
4 min read
Insights
China RCEP Benefits of the Regional Comprehensive Economic Partnership
The Regional Comprehensive Economic Partnership (RCEP) is a trade agreement between its 15 member nations.
6 min read
Insights
China PR (Permanent Residence) Application for Foreigners
Foreigners working in China can apply for a Permanent Residence ID card for easier long-term living and travel. Who qualifies and how the application works.
8 min read
Accounting & Tax
Chinese Accounting Standards Differences Between International and Chinese Standards
China uses its own Accounting Standards for Business Enterprises (ASBE), which diverge from IFRS and US GAAP in revenue recognition, leases, and financial instruments. A practical guide for foreign CFOs.
7 min read
Insights
China Digital Fapiao Electronic Invoice Pilot Program Launched in Some Chinese Regions
China launched a pilot for fully digitalised electronic fapiao in selected regions from December 2021. What the programme covers and what it means for business.
9 min read
Insights
China Profit Repatriation for Foreign Companies
Foreign companies can repatriate profits from China via dividends, service fees, royalties, or intercompany loans. This guide covers the documentation, tax withholding, and SAFE approval process.
4 min read
Doing Business
China Joint Ventures: Developing a Successful Joint Venture Agreements
Key considerations for Sino-foreign Joint Venture agreements in China: partner selection, equity splits, governance rights, profit distribution, IP protection, and exit clause negotiation for foreign investors.
10 min read
Insights
China Free Trade Zones – Where to Establish Your Business in China
A comparison of China’s major Free Trade Zones (FTZs): Shanghai, Hainan, Guangdong, and Beijing, covering business scope advantages, tax incentives, and which sector and structure fits best.
9 min read
Accounting & Tax
Chinese Social Security Coverage for Expatriates
Expatriate social insurance in China: which contributions are mandatory, which countries have bilateral exemption agreements with China, and how to apply for exemption certificates for eligible foreign employees.
7 min read
Insights
China TSMEs Technology-Based Small and Medium Sized Enterprises Tax Incentives
TSME status gives Technology-Based Small and Medium-Sized Enterprises in China access to R&D and loss carry-forward tax relief. Who qualifies and how to apply.
5 min read
Doing Business
Exporting Food and Beverage Products to China
China is the world's largest food and beverage market and demand for imports keeps growing. The key steps to exporting F&B products into the country.
4 min read
Insights
Chinese Regulators Tightens Its Grip on Overseas IPO Listings
Chinese regulators have tightened review of overseas IPO filings on national security grounds. What the rules mean for domestic firms and their investors.
5 min read
Visas & Work Permits
How to Apply for the China Work Permit for Foreign Graduates
An FAQ on how foreign graduates can obtain a China work permit, including Class A eligibility for top-ranked university graduates and STEM doctorates.
3 min read
Doing Business
Investment Opportunities in China’s Elderly Care Market
Demand for elderly care in China is soaring as the population ages and attitudes shift. Where the investment opportunities are and how the market works.
16 min read
HR & Hiring
Recruiting Top-Tier Talent for China’s Healthcare Sectors
China's healthcare sector is transforming and talent is the constraint. How institutions and foreign investors can recruit and retain top-tier professionals.
6 min read
Doing Business
Foreign Investment in Chinese Healthcare Systems
China's healthcare system has opened to private and foreign capital as demand for advanced care grows. The opportunities and the structural complexities.
13 min read
Accounting & Tax
Export Tax Rebates in China: Eligibility and Application Process for Exporters
China's Export Tax Rebate system refunds indirect taxes paid on goods made for export. How the mechanism works, who qualifies, and how to apply.
4 min read
HR & Hiring
Statutory Annual Leave Management for Employees in China
China's Employment Contract Law requires employers to provide statutory annual leave. A practical guide to calculating, tracking and managing entitlements.
7 min read
Insights
Data Protection for Industrial and Telecom Companies in China
MIIT's data security measures for the industry and information technology sector took effect in January 2023. What industrial and telecom companies must do.
5 min read
Accounting & Tax
Managing Book-Tax Differences for China Annual CIT Filings
Book-tax differences in China arise from CIT rules on depreciation, provisions, employee benefits, and non-deductible expenses. This guide explains how to identify, classify, and reconcile them in annual CIT filings.
5 min read
Doing Business
China Trademark Law Draft Amendment Shows Progress and Positive Changes
CNIPA's draft amendment to the Trademark Law targets bad faith filings, hoarding and abuse of rights. What the fifth revision would change for brands.
6 min read
Accounting & Tax
Tax Liabilities for Equity Transfer in China: An Introduction
Equity transfer in China triggers tax for both individual and corporate shareholders, at different rates. A breakdown of the liabilities on both sides.
12 min read
Doing Business
China WFOE or JV? Which Structure Suits Your Business in China?
WFOE vs Joint Venture: a side-by-side comparison of ownership control, operational flexibility, partner risk, and approval complexity to help foreign investors choose the right China business structure.
6 min read
Insights
China’s New VAT Regulations Are Good News for SMEs
Overview of China VAT rules for small-scale taxpayers: the 3% simplified rate, temporary relief measures, and how the 2016 reform abolished business tax entirely.
4 min read
Accounting & Tax
How to Repair Tax Credit for Companies in China?
China allows companies with a damaged tax credit rating to repair it. Who qualifies, what a Class D rating means, and how to apply to restore your standing.
5 min read
Insights
China HNTE Tax Incentives to Promote High Tech Innovation
China’s High and New Technology Enterprise (HNTE) designation reduces the CIT rate from 25% to 15%. This guide covers qualification criteria, R&D expenditure requirements, and the renewal process.
7 min read
Accounting & Tax
China ATSE Tax Incentives for Advanced Technology Service Enterprises
ATSE status offers reduced corporate income tax to Advanced Technology Service Enterprises in China's outsourcing sector. Who qualifies and how to apply.
4 min read
Insights
China Expat Tax Allowances and IIT Exemptions: Current Status
The preferential IIT treatment for expatriate fringe benefits in China expired at the end of 2023. What applies now and how to review expat pay packages.
8 min read
Accounting & Tax
China Individual Income Tax (IIT) Annual Filing
A guide to China Individual Income Tax (IIT): rates, residency rules, the annual self-filing process, expatriate allowances, and key compliance deadlines for foreign nationals and their employers.
11 min read