中国已经成为全球商业发展的温床，来自世界各个地区的外国人来到中国大陆开展贸易 活动。如今，有更多不同的投资工具供企业主选择，每种投资工具都有其独特的优势和潜在 的缺陷、不同的设立程序、采用的税法、法律形式和所需的资本投资。 China has become a hotbed for global business with foreign nationals hailing from all four corners of the world coming to the Mainland to ply their trade. These days there are a greater number of different investment vehicles for business owners to choose from, each with their own unique benefits and potential drawbacks, different set up procedures, taxation laws, legal forms and required capital investment. 我们制作了表格，将以下的公司进行了比较： Our table provides a comparison of the following China companies： 1. 中国外商独资企业 2、香港公司 3.代表处 4.合资企业（合资企业） 5.合资企业（合作企业） 1. China WFOE/WOFE 2. Hong Kong Company 3. Representative Office 4. Joint Venture (Equity JV) 5. Joint Venture (Cooperative JV)

在中国从事咨询、贸易、零售、信息技术等业务的外商独资企业不需要设定最低注册资本。 但是在一些行业仍然需要最低注册资本，如银行业和货运业。 No minimum registered capital is required for WFOEs with scope of business of consulting, trading, retailing, information technology in China. Minimum registered capital is still required for some industries such as Banking and Forwarding. 每一个地方监管机构都有其基本标准，用于确定特定类型业务活动的充足资本的组成部分。 在考虑公司注册资本时，避免犯以下错误，以免出现资金不足的情况。 Each local regulator has its own basic standards on what constitutes adequate capital for certain types of business activities. Avoid making these mistakes when considering the registered capital for your company so you are not under-funded. 1. 不要认为您的资产可以作为最低资本要求的出资 1. Do not assume your assets can be used as a contribution towards the minimum capital requirement. 2. 在确定最低资本出资额后，不要认为中国监管机构会对资产设定相同的价值 2. Do not assume that the Chinese regulators will put the same value on assets in determining the contribution towards minimum capital. 3. 不要因为没有最低注册资本要求而认为降低注册资本是可行的 3. Do not assume that lower registered capital is the way to go because of no minimum registered capital required.

高新技术企业、集成电路企业、软件和集成电路企业自第一个盈利年度起两年内免征 企业所得税（CIT），以后三年按半价征收企业所得税。 Hi-tech enterprises, integrated circuit enterprises as well as software and IC enterprises are exempt from Corporate Income Tax (CIT) for two years starting from their first profitable year and taxed at a half-rate for the following three years. 节能节水设备的投资可以免税。从事节能、节水等环保项目的企业，前两年免征企业 所得税，后三年减半征收企业所得税。 Investments in energy- and water-conservation equipment are tax-deductible. Enterprises engaging in environmental protection projects such as energy- and water-conservation are exempt from CIT for the first two years and taxed at a half-rate for the following three years. 新技术、产品和加工的研发投资可免税。 R&D investments in new technologies, products and processing are tax-deductible. 动画企业在经营的前两年免征企业所得税，随后三年按半价税率征税。 Animation enterprises are exempt from CIT for the first two years of operations and taxed at a half-rate for the following three years. 向中小企业（SME）出资超过两年的风险投资（VC）企业有资格享受减税。 Venture Capital (VC) enterprises that make equity contributions to small and medium-sized enterprises (SMEs) for over two years are eligible for tax reductions.

在中国设立外商独资企业 Setting up a WFOE in China 对于众多希望在中国注册公司的外国人而言，成立外商独资企业（WFOE）长期以来一 直是帮助外国商人进入中国市场的首选平台。外商独资企业为外国人提供了许多独特的优 势，例如可以完全控制自己的业务，能够花少量钱财雇用的当地员工并保护他们的知识产权， 也许最重要的是，他们是所有利润的唯一受益者。近年来，中国政府已让在中国注册公司和 创业变得更容易，这对外国人而言是个好消息，但同时带来了一个问题，那就是人们可能会 在没有完全确保自己能够建立和管理一家成功的公司的情况下匆忙从事某项工作。企业主需 要进行仔细规划，以免犯愚蠢的错误！ For many foreigners looking to register a company in China, setting up a WFOE (Wholly Foreign Owned Enterprise), has long been a favored platform to help foreign business people make inroads into the Chinese market. WFOEs provide foreigners with many unique advantages such as having complete control of their own business, being able to hire low cost local staff and protect their intellectual property, and perhaps most importantly, being the sole recipient of all the profits. The Chinese government has made registering and starting a business in China a lot easier in recent years, but as good news as this is for foreigners, it also presents the problem of people possibly rushing into something without doing the utmost to ensure that one can set up and manage a successful company. Business owners need to do careful planning lest a silly mistake is made!

外商独资企业设立时犯以下 5 个错误，可能会给新业务带来巨大损失 5 WFOE setup mistakes that could prove costly to new businesses! 1） 公司设立在错误的地点 位置，位置，位置！找到合适的开店地点是迄今企业主必须做出的最关键的决定之一。公司 地点的决定可能会受到许多因素的影响，例如所涉及的行业、一个地方的基础设施、其靠近航运 港口以及以客户为中心等等。中国的某些地区更适合特定行业。例如，在南部或珠三角地区（珠 江三角洲），采购/物流/IT 运营行业更适合，而在北部，与政府相关的行业更适合。对每个可行 的地点进行研究很重要，因为地址更换将涉及麻烦的修订程序，而且必须在不同的税务局进行注 销和重新注册。 1) Choosing the wrong place to set up your company Location, location, location! Finding the right place to set up shop is by far one of the most crucial decisions business owners will have to make. The deciding of a location for one's business may be influenced by a number of things such as the industry one is involved in, a place's infrastructure, its proximity to shipping ports and customer focus to name but a few.Certain regions in China are more suitable for specific industries. For example in the South or PRD region (Pearl River Delta) sourcing/logistics/IT operations are more suitable, whereas in the North industries that are related to government are a better fit. It is important to do some research on each viable location as switching to another will lead to troublesome amendment procedures and having to de-register and re-register at different tax bureaus.

2）不把在中国注册外商独资企业所需的时间考虑在内 2）Not making allowance for the amount of time it takes to register a WFOE in China. 注册和设立中国外商独资企业可能需要大约 2 个月到一年的时间，这取决于注册地 点、收集必要文件的速度以及咨询工作的效率。时间不等人，尤其是你的生意，所以你 必须考虑预算要花多少时间来安排所有事项，然后再安排部分事项。不这样做可能会导 致现金流问题，这可能会扰乱您业务的主要领域，并在您走出大门之前让您陷入困境。 Registering and setting up a China WFOE can take anywhere from just around 2 months up to a year depending on things like where it will be registered, how fast you yourself can gather the necessary documents and how efficient the consultancy is you are working through.Time waits for no one, and especially not for your business, so it is of vital importance that you account for the estimated time that will be spent setting everything up and then some. Not doing this might result in cash flow problems that could disrupt major areas of your business and leave you down and out before you even get out of the gate.

3）公司章程未明确界定业务范围 3）Not clearly defining a company's business scope in the Articles of Association (AoA) 公司的业务范围是对公司获准经营的行业及其参与的所有业务活动的描述。一旦中国的 相关部门批准了业务范围，公司就只能从事章程中规定的活动。从事超出其业务范围的经营 活动的公司有可能被地方部门罚款，甚至吊销执照。重要的是，外国企业主应在章程中明确 界定其业务运营的整个范围，以避免范围过窄和违法。 A company's business scope serves as a description of the industry that a company is permitted to operate in, as well as all of the business activities it participates in. Once the relevant Chinese authorities have approved the business scope it is up to the company to engage in only those activities that were defined in the Articles of Association. Companies that engage in operations that fall outside of their business scope run the risk of being fined by local authorities or even having their licenses revoked. It is important for foreign business owners to clearly define the entire scope of their business operations in the Articles of Association so as to avoid having too narrow a scope and transgressing the law.

4）不了解劳动法 4）Not understanding the labor law 公司招聘员工时，重要的是了解哪些法律已制定用于保护相关双方的利益。对于新 雇主来说，建议手持一本雇佣手册供他们使用，因为他们有很多事情不宜公开。外商独 资企业的注册使该公司有资格为其外籍员工申请工作签证。可获得的签证数量与 RC 投资 额有关。由于签证是由政府当局签发的，因此了解公司有资格获得的工作签证数量非常 重要，避免超过限额，让公司和员工陷入困境。尽可能多了解劳动法将有助于确保您的 公司平稳运营，确保您的员工得到保障。 When it comes to finding employees for your company, it is important to know what laws are in place to protect the interest of both parties involved. It is advisable for new employers to have an employment handbook at their disposal as their are many things that one has to be privy to.The registering of a WFOE qualifies a foreign company to apply for work visas for their foreign staff. The number of visas available are related to the amount of RC invested. As visas are issued by governmental authorities, it is important to know the number of work visas one's company is eligible for so as not to exceed the limit and land one's company and employees in hot water.Knowing as much as one can about the labor laws will help to ensure your company runs smoothly, and your employees are taken care of.

5）聘请无资质的咨询公司帮助您在中国注册外商独资企业 5）Employing the services of an unqualified consultancy to help you register your WFOE in China 正如我前面提到的，在中国注册和设立外商独资企业可能是一个漫长的过程，需 要外国人与中国的相关部门进行谈判，这可能会麻烦。出于这些原因，许多外国人选 择寻求廉价咨询服务的帮助，帮助他们注册外商独资企业，但往往最终品尝到其中的 辛酸痛苦。许多咨询公司或机构声称他们提供优质价格并向你作出承诺，但现实上他 们无法做到他们所说的。在比较不同的咨询公司时，重要的是先查看他们的网站以获 取更多信息，他们的服务是否透明度高。 As I have mentioned above, the registering and setting up of a WFOE in China can be a lengthy process that requires foreigners to negotiate Chinese bureaucratic processes that may prove troublesome. For these reasons a lot of foreigners opt to seek out the aid of cheap consultancy services to help them register WFOEs, but more often than not end up with a sour taste in their mouths. There are many consultancies or agencies that claim to be the best priced and promise you the world, but the reality is that they can't deliver what they say. When vetting different consultancies it is important to first check their website for additional information, see whether or not there is a high level of transparency regarding their services.