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China Company
Branch / Subsidiaries in China
Branch / Subsidiaries in China
Registering a branch office or subsidiary in Shanghai, Suzhou, Hangzhou, Shenzhen, Dongguan, or Xiamen in mainland China involves setting up a non-independent legal entity that operates as a branch of the parent company.
This type of entity, known as a branch or subsidiary, is subject to the control of the parent company in terms of business operations, funding, personnel, and other aspects, and does not possess independent legal or economic status in China.
Therefore, there is no requirement for registered capital when establishing a branch/subsidiary in mainland China. Tax reporting can be done independently or non-independently.
It is required that the business scope of the branch/subsidiary established in mainland China must not exceed that of the parent company.
I.Introduction to the establishment of branches and subsidiaries in China
- Introduction of branches in China
A branch office established in mainland China (Shanghai, Shenzhen, Xiamen) refers to a non-independent legal entity that operates as a branch of the parent company and is subject to its control in terms of business operations, funding, personnel, and other aspects. It does not possess independent legal status as a corporation.
A branch office does not possess independent legal or economic status and does not have its own charter. It is set up using the assets of the parent company to cover its costs. When establishing a branch office in mainland China (Shanghai, Shenzhen, Xiamen), the company name only needs to add the words “Branch” after the name of the parent company.
The process of setting up a branch office in mainland China is relatively simple. With the increasing prosperity of international trade, especially in China, many countries have invested in establishing trade companies or branch offices in China to import and export goods locally.
- Introduction of subsidiaries in China
The company’s investment is a company that invests in other companies. This kind of investment activity is allowed. Because the company acts as a legal person and has the right to use its own funds, it can invest its own funds in the operations of other companies. However, this right is not unlimited, and it is impossible to transfer all the funds of the company or most of the funds and make the company an empty shell. For a general company, it is still required to be an economic entity, with certain self-employed assets, considerable business operations and the ability to assume responsibility, that is, as a legal entity. Therefore, the company has imposed restrictions on the transfer of investment. The specific requirements are for the company to invest in other limited liability companies and joint stock limited companies. Except for the investment company and the holding company specified by the State Council, the accumulated investment amount exceeds the net assets of the company. Fifty percent, after the investment, accept the capital of the investee company to increase profits, the increase is not included.
This requirement applies only to general companies and not to investment companies and holding companies established in accordance with the regulations of the State Council. The funds of these companies are specifically used for investment and holding, so they are not subject to transfer restrictions. This kind of distinction is reasonable and reasonable. It not only adapts to the business needs of the investment company and the holding company but also prevents the emergence of a group of companies that only see the virtual name and are not seen in reality, which is conducive to maintaining economic order.
- Inter Area with many years of practical experience in registering companies in Shanghai, Shenzhen, and Xiamen in mainland China, we provide our clients with more than just basic assistance in registering branch offices/subsidiaries in China. We offer comprehensive services, including consultation on setting up a company in China, preparation of application documents, local registration with the industry and commerce bureau, and subsequent accounting and agency services.
- If a client wishes to register a company in the free trade zone in Shanghai, Shenzhen, or Xiamen in mainland China, Inter Area can provide one-stop services to enable investors to truly operate locally and receive attentive care for all business matters. This allows investors to invest with confidence and focus on expanding their business in the market.
II. Main Characteristics and Regulations for Setting up Branch Offices in China
- The branch office in China is not an independent legal entity, and the property it actually possesses and uses is part of the assets of the parent company, which is included in the parent company’s balance sheet.
- A China branch office is a branch of a company that needs to go through the normal company registration process and provide relevant registration information of the parent company.
- China branch offices do not have their own articles of association or formal corporate governance bodies such as boards of directors for making business decisions and carrying out operations.
- A China branch office does not have an independent name; its name only needs to add the words “branch office” after the name of the parent company.
III. Reinvestment of subsidiaries in China
The restrictions imposed by the company law on the company’s transfer of investment include two aspects: the transfer of investment objects and the amount of investment transferred:
- 1.Restrictions on investment objects.
The law generally restricts the company from becoming an unlimited liability shareholder or a partnership partner because the unlimited liability shareholder or partnership partner bears unlimited joint liability for the company or partnership debt. If the company becomes an unlimited liability shareholder or partnership partner, once it invests If a company or a partnership cannot pay off its debts, it will bear huge risks, resulting in the company’s assets being emptied and affecting the interests of the company’s shareholders and creditors. Therefore, the company law of many countries and regions clearly stipulates that a company cannot become an unlimited liability shareholder or a partner of a partnership organization.
- 2.By limiting the amount of investment.
The company can not only expand the company’s profit source through the transfer of investment, but also form a related company, form a group of companies, form a scale effect and synergy effect, thereby promoting the effective allocation of capital and promoting the rapid development of the company, but The transfer of investment behavior will also have the following negative effects: First, the transfer of investment will reduce the tangible property directly controlled by the company, and increase the difficulty of realizing debt repayment, which may reduce the company’s actual solvency and increase the risk of corporate creditors; The amount of investment transferred is not only the assets (capital) of the parent company but also the assets (capital) of the subsidiary. Therefore, the transfer of investment will be a double calculation of assets (capital), resulting in a virtual increase in capital, which is contrary to the company’s capital enrichment. the rules. In order to avoid the inflated capital, guarantee the enrichment of the company’s capital, and reduce the risk of corporate creditors, the company law of some countries and regions has imposed certain restrictions on the amount of the company’s investment.
- Article 12 of the 1993 Company Law also stipulated the amount limit, but in 2005, the two revised company laws in 2013 removed the restrictions on the proportion of investment. The practice has proved that the amount limit for the company’s transfer of investment is a lack of operability.
- In legal terms, the company’s transfer of investment is the company’s normal business behavior, the company’s transfer of investment does not necessarily damage the company’s credit, and harm the interests of the company’s creditors. As for the risk caused by the transfer of investment, the company’s own board of directors or shareholders’ meeting, a general meeting of shareholders can decide on the transfer of investment, the company’s articles of association can limit the amount of investment, and the company’s law does not need to force it. Sexual restrictions.
IV.Types of foreign investment enterprises' establishment of branches in China
A. Operating branch office.
◎ Function:
An operating branch office can fully conduct business activities, sign economic/contracts, and issue invoices.
◎ Taxation:
If there is a profit, the enterprise income tax must be paid. If the operating branch office issues invoices in the same month, it must also pay value-added tax in the local area.
◎ Accounting:
When establishing a branch office in China, it adopts independent accounting, conducts comprehensive and systematic accounting for the business operations and results of the branch office.
The management has an independent organizational form, a certain amount of funds, and opens an account at a local bank. It can independently conduct business activities, enter into economic agreements with other units, calculate profits and losses independently, design accounting institutions separately, and equip accounting personnel. It also has a complete accounting work organizational system.
B. Non-operating branch office.
◎ Function:
A non-operating branch office can only conduct sales coordination and service contacts, but cannot engage in business operations.
◎ Taxation:
Although there is no business income and no profits, there is no need to pay corporate income tax/value-added tax. However, tax declarations must be made every month.
◎ Accounting:
A non-operating branch office adopts non-independent accounting, which means that the daily business data related to the business operations of the branch office are reported to the higher-level unit on a daily or periodic basis for accounting. Generally, a certain amount of working capital is allocated by the head office, and the non-operating branch office engages in business activities. All income is fully turned over to the head office, and all expenses are reimbursed to the head office. It does not calculate profits and losses separately but only records and calculates a few main indicators for simplified accounting.
V.Establishing branch / subsidiary companies in China has the following benefits
- Establishing a branch company in mainland China is conducive to business operations, and the requirements for financial and accounting systems are relatively simple.
- A branch company is not an independent legal entity, and the circulating taxes are paid in the location where the company is located, while the profits are consolidated and taxed by the head office. In the initial stage of business operation, the company often incurs losses, but these losses can be offset against the profits of the head office, reducing the tax burden.
- The profits delivered to the head office by a branch company in China usually do not need to pay advance income tax.
- The capital transfer between the branch company and the head office in China does not involve ownership changes, and therefore does not incur tax burdens. This creates significant differences in tax benefits between the head office and the branch company. Registering a company in China as a branch significantly enhances operational flexibility in business strategy.
FAQs on Setting up a Branch & Subsidiary in China
Q1. What are the conditions and restrictions for establishing a branch company in China?
- To establish a branch office in China, such as in Beijing, Shanghai, Shenzhen, Xiamen, etc., it is necessary to first set up a subsidiary (limited company) in China. Additionally, the business scope of the branch office established in mainland China must be within the scope of the parent company’s operations
Q2. Establishing a branch company in China has advantages?
- Setting up a branch company in China does not require a significant amount of capital, and the net profit can be remitted to the parent company without the need to pay withholding tax. The branch company established in China is considered as part of the parent company’s assets, and its losses can be used to offset the parent company’s profits, thereby reducing the parent company’s tax burden.
Q3. What are the naming rules for foreign companies setting up branch offices in China?
- The naming convention for foreign companies establishing branch offices in China is: “Parent Company Name + Location Name (e.g. Beijing, Shanghai, Shenzhen, Xiamen, etc.) Branch”. For example, “Inter Area Management Consulting Co., Ltd. Shenzhen Branch” or “Inter Area (Beijing) Management Consulting Co., Ltd. Xiamen Branch”.
FAQs on Setting up a Branch & Subsidiary in China
A:To establish a branch office in China, such as in Beijing, Shanghai, Shenzhen, Xiamen, etc., it is necessary to first set up a subsidiary (limited company) in China. Additionally, the business scope of the branch office established in mainland China must be within the scope of the parent company’s operations
A:Setting up a branch company in China does not require a significant amount of capital, and the net profit can be remitted to the parent company without the need to pay withholding tax. The branch company established in China is considered as part of the parent company’s assets, and its losses can be used to offset the parent company’s profits, thereby reducing the parent company’s tax burden.
A:The naming convention for foreign companies establishing branch offices in China is: “Parent Company Name + Location Name (e.g. Beijing, Shanghai, Shenzhen, Xiamen, etc.) Branch”. For example, “Inter Area Management Consulting Co., Ltd. Shenzhen Branch” or “Inter Area (Beijing) Management Consulting Co., Ltd. Xiamen Branch”.
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对于CFC制度，我们所要了解的是如何”推迟课税盈余效益化”？如何”合法基础上资金自主自由”？如何”加强各式各国资源端口分配”?
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具体申请细节，欢迎来电与我们联系。+886-2-2557-5607
新加坡银行准许外国公司或是外国人在新加坡开立银行账户。
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不同的银行有自己的条件与规则，因此根据您的情况研究您的选择非常重要，若有进一步需要可随时与汇佳经理联系 +886-2-2557-5607。
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