Foreign-invested commercial enterprise registration

With the rapid development of China's economy and increasingly frequent international trade, registered foreign trade enterprises have become an important way for foreign investors to invest in China. Thanks to the reform of the commercial system, foreign registered commercial enterprises in China are currently implementing a registered capital subscription system and a filing system, and there is no need to provide bank credit certificates. After successfully registering a foreign-invested commercial and trading enterprise, investors can not only enjoy preferential policies for export tax exemption or tax rebate, but also grant others the opportunity to open stores in a franchise manner.

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Foreign-invested commercial enterprise registration

Registered capital

No registered capital requirements (except for special industries)

Business Scope

Foreign-invested commercial enterprises engaged in wholesale and trade business

Wholesale, trade

Commission agent

Import and export of goods

Other related supporting business

Purchasing domestic merchandise exports

Can engage in one or several sales operations, and the types of goods they operate should be indicated in the relevant business scope of the contract and articles of association.

Foreign-invested commercial enterprises engaged in wholesale and trade business

Retail sales

Import of self-operated goods

Granting others a franchise to open a store

Other related supporting business

Foreign-invested commercial enterprise registration

Required documents

Investor's main qualification certificate or natural person identification

Directors, supervisors and managers' documents and identification

Legal representative's employment documents and identification

Proof of use rights or house lease contract for the proposed store

Import and export catalogue

Lease contract or title certificate

Pre-approval document or certificate


Around 35 working days

General taxation related to foreign trade enterprises


VAT general taxpayer tax rate: 16%

VAT small-scale taxpayer tax rate: 3%

VAT general taxpayers refer to trade enterprises with annual sales of more than 5 million yuan and a sound financial system. If they do not meet this rule, they are small-scale taxpayers. If the VAT general taxpayer qualification is obtained, the input tax amount arising from the purchase may be offset against the output tax amount. If the operation right has the import and export qualification, the export tax exemption and tax refund. Small-scale taxpayers cannot deduct the input tax, and export tax exemption but not tax refund. Corporate income tax

Corporate income tax rate is 25%

Corporate income tax rate of 20% for small and small businesses

Small and meager profit enterprises: Cannot engage in industries restricted and prohibited by the Chinese government. The annual taxable income of enterprises shall not exceed RMB 1 million, the number of employees shall not exceed 80, and the total assets shall not exceed RMB 10 million. Tariff

Generally, based on the price of import and export goods, the price of imported and exported goods should be equal to the quantity of imported and exported goods multiplied by the unit duty-paid price.