Investment

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

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

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

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

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

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

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

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

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

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

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