Investment
FDI
FDI Filing Tool: Mapping MOFCOM Investment Reporting, SAFE Registration and Tax Records After a Capital Increase
Information date: 8 October 2026 — Since January 2020 the MOFCOM foreign investment information report is filed through the market regulation registration channel rather than as a separate commerce filing, in three forms
Investment
China’s Negative List vs the Encouraged Industries Catalogue: Comparing Market Access, Equity Caps and Incentives
Information date: 8 October 2026 — Two catalogues answer two different questions. The Special Administrative Measures for Foreign Investment Access, known as the negative list and issued by NDRC and MOFCOM, defines where
Tax Incentives
China Tax Incentives for Foreign Investors: HNTE, R&D, and Zones
Information date: 28 September 2026 — China offers a 15% corporate income tax rate for High and New Technology Enterprises (HNTE), a 100% R&D super deduction for eligible expenses, and regional incentives in free trade z
M&A
Foreign Acquisitions of Chinese Targets: Antitrust, Security Review and Due Diligence FAQ
Information date: 23 September 2026 — Acquiring a Chinese target can trigger up to four parallel reviews: merger control at the market regulator if turnover thresholds are met, foreign investment security review where th
Investment
Case Study: How a European Manufacturer Chose Between a WFOE and a JV in China
Information date: 23 September 2026 — A European industrial supplier comparing a wholly foreign-owned enterprise with a Sino-foreign joint venture for a greenfield plant must clear four gates: the negative list for forei
All Articles
Investment
Setting Up a WFOE in China: First Questions Foreign Investors Ask
Information date: 16 September 2026 — A wholly foreign-owned enterprise is registered with the local market regulator, and the foreign investment information report is filed through the same registration system; tax regi
Business Setup
China Tax Incentive Case Method: Eligibility, Calculation and Cash Timing Need Three Files
Information date: 11 September 2026 — China publishes tax incentive policies for defined taxpayers, activities, periods and documentation conditions. A policy headline or local promotion does not establish that a particu
Investment
China Urban Renewal Policy Emphasises Sustainable Funding: Property Projects Need Cash Tests
Information date: 9 September 2026 — China’s government reported on 9 September that the State Council called for sustainable urban-renewal models, better use of public spaces and facilities, government investment and co
Government Support
China Quality Month 2026: Convert the Campaign Into One Measurable Supplier Fix
Information date: 8 September 2026 — SAMR and 24 other bodies announced China’s 2026 Quality Month for September under the theme of strengthening quality infrastructure and safety assurance, while stating that activities
Free Trade Zone
China Cross-Border Cash Pooling Expands on 14 September: Revalidate the Treasury Perimeter
Information date: 7 September 2026 — A PBOC and SAFE notice issued on 14 August 2026 takes effect on 14 September and expands the integrated cross-border renminbi and foreign-currency cash-pooling policy nationwide, with
Capital
Registered Capital Resource: Turn China Company-Law Commitments Into a Funding Calendar
Information date: 7 September 2026 — China’s revised Company Law took effect on 1 July 2024 and generally requires shareholders of a newly formed limited liability company to pay subscribed capital within five years afte