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Wholly Foreign Owned Enterprises (WFOE)
A Wholly Foreign Owned Enterprise (WFOE) is a Limited Liability Company established in China by foreign investor(s). A WFOE is very much like a LLC in the USA that it requires one member only.
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The registration procedures of a Wholly Foreign Owned Enterprise (WFOE) could be divided into 3 phases: aproval phase, registration phase and post-establishment phase.
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A Wholly Foreign Owned Enterprise (WFOE) could be terminated by way of liquidation or deregistration by its investor(s) or when the conditions of termination in its Articles of Association occurs.
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China Taxation
Under the current tax system in China, there are 25 types of taxes which could be divided into 8 categories. The major ones are Business Tax, Value Added Tax and Enterprise Income Tax. More
Representative Offices are also liable for Business Tax and Enterprise Income Tax. However, a RO could be exempted if its parent company is in the manufacturing business.
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Any individual who has domicile in China or who has no domicile in China but has resided in China for one year or more shall pay Individual Income Tax on his world-wide income.
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EXPATRIATES' CORNER
 

A Brief Introduction to Chinese Visa

Visa for Employment / Work (Z Visa)

I. Basic Requirements

(1) Current passport with at least 12 months of validity and at least one blank visa page.
(2) One completed and signed Visa Application Form (BG-01) with one additional passport photo (black & white or colorful).
(3) Visa issuance notice letter/form from the Chinese governmental organization authorized by the Chinese Foreign Ministry.
(4) The original and one photocopy of Employment License for Aliens issued by the Chinese Ministry of Labor and Social Security, or Foreign Expert's Identity Certificate issued by the Chinese State Bureau of Foreign Experts (the original will be checked and returned to the applicant).
(5) Physical Examination Record for Foreigners, if the applicant intends to stay in China for more than 12 months. The record should be done by a local hospital, notarized by a notary public, authenticated by the State Government, and the US State Department, and authenticated by the Chinese Embassy or Consulate. For detailed information, please read Instructions on Authentication.

Please fill in the application form carefully, completely, and clearly. If not, it may lead to delay in process, or even decline of application.

II. Methods of Application, Process Time, & Visa Fee

Applicants are required to appear in the visa office to apply. If an applicant cannot come personally, he/she may entrust a relative, friend, or travel/visa agent to come and submit the application on his/her behalf. The Chinese Embassy and Consulates do not accept visa applications by mail.

No appointment is necessary for visa applications.

Regularly it takes 4 business days to process. The applicant may request expedited process with the approval of consular officers. Additional $20.00 per visa for 2- or 3-business-day urgent process will be charged.

The regular fee for Z visa is $50.00 per person for the US citizens, and $30.00 for citizens from other countries.

Please pay in cash, money order, or bank check. The payment should be made payable to "Chinese Consulate". If your application goes to the Chinese Embassy, please pay "Chinese Embassy". Personal checks are not acceptable.

III. The Z visa is for single entry and valid for 3 months, with the duration of stay being "000 days after entry". The holder of Z visa should enter China with 3 months of the issue date, and go through procedures for obtaining residence permit in the local public security bureau within 30 days of entry.

Notes

1. Previous Chinese citizens who have obtained foreign citizenship should present their original Chinese passport when applying for a Chinese visa for the first time. In this case, a child should also provide the original and photocopy of passports of both parents.
2. The validity, duration of stay, and number of entries of the Chinese visa are decided at the discretion of consular officers according to related Chinese laws and regulations. The consular officers have the authority to refuse any applications inconsistent with Chinese laws and regulations, and are entitled to change and /or revoke any issued visas, without providing any explanation.

All information listed above is subject to change, without notice, at the discretion and interpretation of the Chinese Embassy and Consulates General.

Visa for Business Visit (F Visa)

I. Basic Requirements
- Current passport with at least 6 months of validity and at least one blank visa page.
- One completed and signed Visa Application Form (BG-01) with one additional passport photo (black & white or colorful).
- Invitation form a Chinese company or other organization. For requirements to apply for multiple-entry visas, please refer to "Instruction on Multiple-Entry F Visas".

Please fill in the application form carefully, completely, and clearly. If not, it may lead to delay in process, or even decline of application.

II. Methods of Application & Process Time

Applicants are required to appear in the visa office to apply. If an applicant cannot come personally, he/she may entrust a relative, friend, or travel/visa agent to come and submit the application on his/her behalf. The Chinese Embassy and Consulates do not accept visa applications by mail.

No appointment is necessary for visa applications.

Regularly it takes 4 business days to process. The applicant may request expedited process with the approval of consular officers. Additional urgent fee of $20.00 per visa for 2- or 3-business-day process will be charged.

III. Visa Fee, Validity, & Duration of Stay

Please pay in cash, money order, or bank check. The payment should be made payable to "Chinese Consulate". If your application goes to the Chinese Embassy, please pay "Chinese Embassy". Personal checks are not acceptable.

Number of Entries Validity Duration of Stay (Each Stay) Fee for US Citizens Citizens of Other Countries (Per Person)
Single 3 months 30 Days USD50 USD30
Double 6 months 30 Days USD75 USD45
Multiple 6 months 30 Days USD100 USD60
Multiple 12 months 30 Days USD150 USD90

Unless the applicant specifies his/her request on the application form and obtains approval from the consular officers, the validity of the visa is generally 3 months, with the duration of stay being up to 30 days.

IV. Instruction on Multiple-Entry F Visas

The applicant may apply for a multiple-entry F visa, if he/she
- presents the visa issuance notice letter/form from the Chinese governmental organization authorized by the Chinese Foreign Ministry (with the validity, number of entries, and duration of stay specified on the letter/form),
- has investment in China, and presents the original and one photocopy of the business license registered under his/her name (the original will be checked and returned to the applicant),
- is the management staff of an US company with a branch in China, and presents an application letter from the US company and an invitation from the branch in China,
- has traveled to China for two or more times in the past year with F visa(s), and presents a photocopy of the F visa(s) and an invitation form a Chinese company, or
- needs to travel frequently to China to carry out a contract, and presents an application letter from his/her company in US, and the original and one photocopy of the contract with a Chinese company (the original will be checked and returned to the applicant).

Notes
1. Previous Chinese citizens who have obtained foreign citizenship should present their original Chinese passport when applying for a Chinese visa for the first time. In this case, a child should also provide the original and photocopy of passports of both parents.
2. The validity, duration of stay, and number of entries of the Chinese visa are decided at the discretion of consular officers according to related Chinese laws and regulations. The consular officers have the authority to refuse any applications inconsistent with Chinese laws and regulations, and are entitled to change and /or revoke any issued visas, without providing any explanation.

All information listed above is subject to change, without notice, at the discretion and interpretation of the Chinese Embassy and Consulates General.

Two-year Multiple-entry Business (F) Visa

On Applications for Two-year Multiple-entry Business (F) Visa

The Passport & Visa Office of Chinese Consulate General in Los Angeles now accepts applications for two-year multiple-entry business visa (F visa). The visa is issued to US citizens, who need to visit China frequently on business. The visa is valid for two years since the issuing date and for multiple entries into China's mainland, with the duration of each stay being up to 90 days.

Requirements

Please submit the following upon application:
- One completed and signed Visa Application Form of the People's Republic of China (please mark "2-year multiple" in the item "Intended number of entries"), with one recent passport photo (2"X2", front-view, black & white or colorful).
- Current passport with at least 2 years of validity and at least one blank visa page, one photocopy of the personal information page of the passport;
- Supporting documents:
(1) Photocopy of the previous Chinese visas, if the applicant has two or more Chinese F visas, or at least one multiple-entry F visa; or
(2) Original and one photocopy of Certificate of Investment, Business License, or Business Contract, if the applicant has investment, branch office, or business contract to carry out in China.

Please fill in the application form carefully, completely, and clearly. Otherwise, the application may be delayed or even declined.

Method to Apply, Process Time & Fees

The applicant should apply personally to the visa office, or entrust a relative, friend, or travel/visa agent to submit the application on his/her behalf. No appointment is necessary. Applications by mail or express delivery are not acceptable.

Regularly it takes 5 business days to process. Urgent process is not available.

If the application is approved, please pay for the consular fee when picking up ($150.00 per person). Only cash, Money Order, Cashier's Check, VISA, or MasterCard is acceptable.

If the application is not approved, our consular staff will inform the applicant by phone.

Notes
(1) The Passport & Visa Office continues accepting applications for 6-month or one-year multiple visas as before.
(2) The validity, duration of stay, and number of entries of the Chinese visa are decided at the discretion of the consular officers according to related Chinese laws and regulations. The consular officers have the authority to refuse any applications inconsistent with Chinese laws and regulations, and are entitled to change and/or revoke any issued visas, without providing any explanation.
(3) All information listed above is subject to change, without notice, at the discretion and interpretation of the Consulates General.

 

Hong Kong Head Office              Room 803, Futura Plaza, 111 How Ming Street, Kwun Tong, Hong Kong
                                                 TEL +852 2341 1444      FAX +852 2341 1414      E-mail info@bycpa.com

Shenzhen Office   TEL +86 (0755) 82684480 82684483 82684484 FAX +86 (0755) 82684481
Shanghai Office   TEL +86 (021) 64394114 64399276 FAX +86 (021) 64394414
Beijing Office   TEL +86 (010) 68748420 68748422    FAX +86 (010) 68748421  

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