Foreign personnel in China may send their children to *schools for children of foreign personnel* — separate institutions that use a foreign curriculum and admit only foreign, HK/Macau/Taiwan, and certain overseas-Chinese children; they do not enrol mainland Chinese citizens. 在华外籍人员可将子女送入”外籍人员子女学校”——采用外国课程、仅招收外籍及港澳特区、台湾地区居民子女与特定海外中国公民子女，不招收内地中国公民。 … Education for Expatriate Children and International Schools in China: A 2026 GuideRead more
FDI
Foreign-Invested Enterprise Setup and the Investment-Information Reporting Duty
Foreign-invested enterprises (FIEs) in China report investment information through the business-registration and credit-filing systems under the Foreign Investment Information Reporting Measures.外商投资企业在中国通过企业登记与企业信用信息公示系统，依《外商投资信息报告办法》报送投资信息。 Three recurring reports apply: an initial report at setup, a change report within 20 working days of a relevant … Foreign-Invested Enterprise Setup and the Investment-Information Reporting DutyRead more
Online Incorporation and Electronic Business Licence for Foreign-Invested Enterprises in China: End-to-End Digital Registration, Identity Verification and E-Licence
A foreign-invested enterprise in China can now be incorporated entirely online, from identity verification to the electronic business licence, without a single in-person visit. 中国的外商投资企业如今可全程网上办理设立登记，从身份核验到电子营业执照申领，无需一次到场。 Overseas investors verify identity through multiple channels — foreign passport, permanent resident ID, Mainland Travel … Online Incorporation and Electronic Business Licence for Foreign-Invested Enterprises in China: End-to-End Digital Registration, Identity Verification and E-LicenceRead more
Voluntary Liquidation of Foreign-Invested Enterprises: From Shareholder Resolution to Deregistration
Under the 2023 Company Law (effective 1 July 2024), directors — not shareholders — are the statutory liquidation obligors, and a liquidation group must be formed within 15 days of a dissolution event. 依据 2023 年修订《公司法》（2024 年 7 月 1 … Voluntary Liquidation of Foreign-Invested Enterprises: From Shareholder Resolution to DeregistrationRead more
Tax Deregistration and the Tax Clearance Certificate for FIEs Exiting China: Liquidation Income Filing, Instant Processing and the Commitment-Based Tolerance Channel
The tax clearance certificate (清税证明) is the real gatekeeper of an FIE exit: without it the market regulator will not deregister the business licence. 《清税证明》才是外资企业退出的真正关口：没有它，市场监管部门不会办理营业执照注销登记。 Two categories of taxpayer are exempt from the certificate altogether and may go straight to … Tax Deregistration and the Tax Clearance Certificate for FIEs Exiting China: Liquidation Income Filing, Instant Processing and the Commitment-Based Tolerance ChannelRead more
Foreign-invested enterprises in judicial bankruptcy: a China exit playbook for insolvent FIEs
When an FIE is insolvent or clearly lacks the ability to pay, judicial bankruptcy under the Enterprise Bankruptcy Law is the formal path distinct from administrative simple/compulsory deregistration. 当外资企业资不抵债或明显缺乏清偿能力时，依据《企业破产法》进入司法破产，是与行政简易/强制注销不同的正式退出路径。 A debtor, a creditor, or a liquidation obligor can file; foreign-related … Foreign-invested enterprises in judicial bankruptcy: a China exit playbook for insolvent FIEsRead more
Registered Capital and the Five-Year Subscription Rule: A Setup Guide for Foreign Investors
Under the 2024 Company Law, limited-liability shareholders must fully pay subscribed capital within five years of incorporation; joint-stock promoters pay in full before incorporation.依2024年《公司法》，有限责任公司股东须自公司成立之日起五年内缴足认缴出资；股份公司董事（发起人）于成立前全额缴纳。 A State Council regulation gave existing companies a three-year transition: those with remaining terms exceeding five … Registered Capital and the Five-Year Subscription Rule: A Setup Guide for Foreign InvestorsRead more
Accelerated Capital Contributions and Post-Transfer Shareholder Liability under China’s New Company Law: A Risk Guide for Foreign-Invested Enterprises
Article 54 lets a creditor force early payment of unpaid subscribed capital once the company cannot settle a matured debt — no bankruptcy filing required. 第54条规定，公司不能清偿到期债务时，债权人即可要求未届出资期限的股东提前缴纳出资，无需先进入破产程序。 A distant contribution deadline in the articles of association is no longer a shield; … Accelerated Capital Contributions and Post-Transfer Shareholder Liability under China’s New Company Law: A Risk Guide for Foreign-Invested EnterprisesRead more
Coping with the Five-Year Subscription Rule: Capital Reduction for Legacy Foreign-Invested Enterprises
The 2023 Company Law caps a limited-liability company’s subscribed capital at five years from incorporation, effective 1 July 2024.新《公司法》规定有限责任公司股东认缴的出资额须自公司成立之日起五年内缴足，自 2024 年 7 月 1 日起施行。 Legacy FIEs incorporated before 1 July 2024 enjoy a “3+5” transition: residual subscription periods exceeding … Coping with the Five-Year Subscription Rule: Capital Reduction for Legacy Foreign-Invested EnterprisesRead more
Capital contributions to a China FIE: methods, currencies and FX registration
Foreign investors can contribute capital to a China FIE in cash (foreign currency or offshore RMB) or in kind — equipment, intellectual property, land-use rights, equity and even debt claims — as long as the assets can be valued in … Capital contributions to a China FIE: methods, currencies and FX registrationRead more