Home > Business Accelerator > Foreign-invested Enterprises Tax Issues

Foreign-invested Enterprises Tax Issues

Updated:2018-1-22 17:47:42    Source:www.tannet-group.comViews:554

A foreign-funded business-starting investment enterprise (hereafter referred as FBIE) shall make tax declaration in accordance with the tax laws of the state. As to a non-legal-person organization, in accordance with the law, it may request all the investing parties to file returns for enterprise income taxes on their own, or file an application by itself, after the application has been approved, it shall, in accordance with the law, calculate and pay the enterprise income tax in a consolidated way.

The concrete regulatory measures concerning the levy of enterprise income tax upon the non-legal-person FBIEs shall be promulgated separately by the State Administration of Taxation.

It’s an international practice that non-legal-person partnership FBIEs enjoys low income taxation rate, and non-legal-person FBIEs have the same request in China. Though not explicitly written in the Provisions Concerning the Administration of Foreign-funded Business-starting Investment Enterprises, it retains that the tax authorities will formulate the specific corporate income tax collection management measures of non-legal-person FBIEs.

Contact Us
If you have further inquires, please do not hesitate to contact Tannet at anytime, anywhere by simply visiting Tannet’s website, or calling Hong Kong hotline at 852-27826888 or China hotline at 86-755-82143422, or emailing to You are also welcome to visit our office situated in 16/F, Taiyangdao Bldg 2020, Dongmen Rd South, Luohu, Shenzhen, China.

Previous:Investment Tips in China     Next:Investment Withdraw During Operation