DACC CPA
Inbound China · Outbound Global 外资入华 · 中企出海

Integrated Business Advisory Services 一体化企业咨询服务

From company setup and tax compliance to legal, HR, and trademark protection — DACC CPA provides end-to-end advisory for foreign companies entering China and Chinese businesses expanding globally. 从公司注册、财税合规，到法务、人力资源及商标保护，DACC CPA 为外资入华与中企出海提供全流程专业咨询服务。

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What We Do 我们的服务

Six Core Service Areas 六大核心服务领域

Covering every stage of your China or global business journey — from initial setup to long-term compliance and growth. 覆盖您在中国或全球业务发展的每个阶段——从初期设立到长期合规与持续增长。

Company Registration公司注册

WFOE, JV, and RO setup in China; structure planning, registration procedures, operational setup.外商独资、合资及代表处设立；架构规划、注册流程及落地运营指导。

Accounting & Tax财务与税务

Monthly bookkeeping, VAT filing, CIT compliance, financial reporting, and ongoing advisory.月度记账、增值税申报、企业所得税合规、财务报表及持续顾问支持。

Annual Audit年度审计

Statutory audit coordination, year-end compliance support, and filing preparation.法定审计协调、年终合规支持与申报准备。

Legal Services法务服务

Contract review, risk control, corporate governance, and cross-border legal advisory.合同审查、风险管控、公司治理及跨境法律咨询。

HR Services人力资源服务

Employment compliance, payroll, social insurance, and workforce structure guidance.用工合规、薪酬核算、社会保险及组织架构建议。

Trademark & IP商标与知识产权

Trademark filing, IP protection strategy, and brand safeguarding in China and overseas markets.商标申请、知识产权保护策略及国内外品牌权益维护。

China Company Registration 中国公司注册

Setting up the right legal entity in China is the foundation of every successful market entry. The entity type affects tax treatment, operational scope, profit repatriation, and exit options. 在中国选择合适的法律主体，是成功进入市场的基础。主体类型直接影响税务处理、经营范围、利润汇回及退出方式。

  • WFOE (Wholly Foreign-Owned Enterprise)外商独资企业（WFOE） — 100% foreign-owned; full operational control; suitable for most service, trading, and manufacturing businesses.外方全资持股，拥有完整经营控制权，适合大多数服务、贸易和制造业务。
  • Joint Venture (JV)合资企业（JV） — Equity or contractual JV with a Chinese partner; required in certain restricted sectors; allows access to local networks.与中方合作伙伴成立股权型或合同型合资公司，部分限制性行业的必选形式，有助于获取本地资源。
  • Representative Office (RO)代表处（RO） — Lower cost; limited to liaison, market research, and quality control; cannot generate revenue or sign contracts directly.成本较低，仅限联络、市场调研及质量管控，不得直接开展收入活动或签署合同。
  • We advise on registered capital, business scope wording, legal address requirements, and post-registration steps including bank account opening and tax registration.我们提供注册资本、经营范围表述、注册地址要求的专业建议，以及注册后银行开户、税务登记等后续事宜的全程支持。

Registration at a Glance注册关键数据

Typical timeline and key facts典型周期与核心信息

15–30Business Days工作日
3Entity Types主体类型
0Min. Capital (most industries)最低注册资本（大多数行业）
4Cities We Cover服务城市
1
Name Pre-Approval名称预核准3–5 business days3–5 个工作日
2
Business License营业执照5–10 business days5–10 个工作日
3
Tax Registration税务登记3–5 business days3–5 个工作日
4
Bank Account Opening银行开户5–10 business days5–10 个工作日

Accounting & Tax Compliance in China 中国财务与税务合规

China's tax system requires monthly bookkeeping, regular filings, and annual reconciliation. Non-compliance results in penalties, interest charges, and reputational risk. Our team ensures your obligations are always met on time. 中国税务体系要求企业按月记账、定期申报，并在年末进行汇算清缴。不合规将导致罚款、滞纳金及商誉风险。我们的团队确保您的合规义务按时履行。

  • Corporate Income Tax (CIT): 25% standard / 15% for HNTE企业所得税（CIT）：标准税率 25% / 高新技术企业 15%
  • Value Added Tax (VAT): 13% / 9% / 6% by category增值税（VAT）：按类别 13% / 9% / 6%
  • Monthly bookkeeping and bank reconciliation in RMB per PRC accounting standards.按中国会计准则以人民币进行月度记账及银行核对。
  • Monthly VAT filing, IIT withholding, and quarterly CIT prepayment.月度增值税申报、个人所得税代扣代缴及季度企业所得税预缴。
  • Annual CIT reconciliation filing (汇算清缴) and full-year financial statements.年度企业所得税汇算清缴及全年财务报表编制。
  • Transfer pricing documentation for intra-group transactions with related overseas entities.关联境外主体的集团内部交易转让定价文档准备。

Key Tax Rates in China中国主要税率一览

2026 reference figures2026 年参考数据

25%Standard CIT标准企业所得税
15%HNTE Preferential CIT高新技术企业优惠税率
13%VAT (Goods)增值税（货物）
6%VAT (Services)增值税（服务）
M
Monthly每月VAT filing + IIT withholding增值税申报 + 个税代扣代缴
Q
Quarterly每季CIT prepayment declaration企业所得税预缴申报
A
Annual每年CIT reconciliation by May 315 月 31 日前完成汇算清缴

Annual Statutory Audit in China 中国年度法定审计

Every company registered in China must complete an annual audit by a licensed PRC CPA firm. The audited report is not just a compliance requirement — it unlocks critical business functions including profit repatriation and employee visa support. 每家在华注册的公司均须委托具资质的中国注册会计师事务所完成年度审计。审计报告不仅是合规义务，更是利润汇出、员工签证续签等关键业务功能的前提条件。

  • Statutory audit of annual financial statements per PRC accounting standards (CAS).依据中国企业会计准则（CAS）对年度财务报表进行法定审计。
  • Required for annual inspection filing (年检) with market supervision authorities.向市场监督管理局提交年检备案的必备文件。
  • Required for repatriating profits to overseas parent companies.向境外母公司汇回利润的必要文件。
  • Required for work permit and residence permit renewals for foreign employees.外籍员工工作许可及居留许可续签的必要文件。
  • Deadline: audited report must be available before May 31 of the following year.截止日期：审计报告须在次年 5 月 31 日前完成并可供使用。

Why the Annual Audit Matters年度审计的重要性

Key use cases for your audited report审计报告的主要用途

✓
Annual Registration Filing年检备案Maintain your business license in good standing保持营业执照有效状态
✓
Profit Repatriation利润汇回Transfer dividends to overseas parent company向境外母公司汇回股息红利
✓
Tax Clearance Certificate税务清算证明Required for deregistration or restructuring注销或重组时的必要文件
✓
Work Permit Renewals工作许可续签Support for foreign employee visa extensions支持外籍员工签证延期申请
✓
Bank & Partner Requirements银行及合作方要求Required by banks and business partners银行授信及商业合作的必要文件

HR, Payroll & Social Insurance in China 中国人力资源、薪酬与社会保险

China's Labor Contract Law imposes strict obligations on employers. From mandatory written contracts to five social insurance schemes and a housing provident fund, compliance requires careful setup and ongoing management. 中国《劳动合同法》对雇主规定了严格义务。从强制签订书面合同，到五险一金的缴纳，合规需要谨慎的制度设计和持续的日常管理。

  • Employment contract drafting compliant with PRC Labor Contract Law (中华人民共和国劳动合同法).依据《中华人民共和国劳动合同法》起草合规劳动合同。
  • Social insurance contributions (employer portion):社会保险缴纳（雇主部分）： Pension ~16%, Medical ~8–10%, Unemployment ~0.5–1%, Work Injury 0.2–1.9%, Maternity ~0.5–1%.养老约 16%、医疗约 8–10%、失业约 0.5–1%、工伤 0.2–1.9%、生育约 0.5–1%。
  • Housing Provident Fund (住房公积金):住房公积金： Employer contribution typically 5–12%; varies by city.雇主缴纳比例通常为 5–12%，因城市而异。
  • Monthly individual income tax (IIT) withholding and filing on behalf of employees.代员工按月扣缴并申报个人所得税（IIT）。
  • Expat hiring: work permit application support, FESCO/FASCO arrangements, and IIT treaty guidance.外籍员工雇用：工作许可申请支持、FESCO/FASCO 安排及个税税收协定适用指导。
  • Statutory paid annual leave: 5 days (1–10 years' service), 10 days (10–20 years), 15 days (20+ years).法定带薪年假：5 天（工作 1–10 年）、10 天（10–20 年）、15 天（20 年以上）。

Global Expansion for Chinese Companies中国企业出海

Popular jurisdictions and key steps热门目的地与关键步骤

1
ODI Registration境外直接投资备案MOFCOM + NDRC filings for material investments重大投资须完成商务部及发改委备案
2
Entity Setup海外主体设立HK · Singapore · UAE · UK · US香港 · 新加坡 · 阿联酋 · 英国 · 美国
3
International Banking国际银行账户Corporate account opening in target jurisdiction在目标地区开立公司账户
4
IP Registration知识产权注册Trademark filing before entering new markets进入新市场前完成商标注册
5
Local Compliance本地合规Tax, employment law, corporate governance税务、劳动法、公司治理

Trademark & IP Protection in China 中国商标与知识产权保护

China's first-to-file trademark system means your brand is at risk the moment you start operating without registration. Protecting IP before market entry is one of the most cost-effective actions any business can take. 中国实行申请在先的商标制度，一旦开始运营而未完成注册，您的品牌便面临风险。在进入市场前完成知识产权保护，是任何企业最具性价比的举措之一。

  • First-to-file system:申请在先制度： The first party to file owns the trademark in China, regardless of prior use in other countries.无论在其他国家是否已在使用，最先提交申请的一方在中国拥有该商标权。
  • Filing with CNIPA (国家知识产权局) under the appropriate Nice Classification classes.向国家知识产权局（CNIPA）依据《尼斯分类》的相关类别提交申请。
  • Registration timeline: typically 9–18 months from filing to registration certificate.注册周期：自提交申请至取得注册证书，通常需要 9–18 个月。
  • File for your English brand name AND a Chinese-character transliteration/translation — Chinese consumers often create their own Chinese names for foreign brands, so registering it first prevents squatting.同时申请英文品牌名及中文音译/意译名——中国消费者常为外国品牌自行创造中文名称，提前注册可防止被抢注。
  • Madrid Protocol international registration for brands expanding beyond China.针对拓展至中国以外市场的品牌，可通过马德里协定进行国际注册。
  • IP monitoring, renewal management (10-year registration periods), and enforcement advisory.知识产权监控、续期管理（注册有效期 10 年）及权益维权咨询。

Trademark Timeline & Key Facts商标注册周期与关键信息

CNIPA registration process overview国家知识产权局注册流程概览

9–18Months to Register月注册周期
10yrRegistration Period注册有效期
45Nice Classes尼斯分类类别
1stto File Wins申请在先获权
1
Trademark Search商标检索Availability check across relevant classes相关类别可用性检索
2
Filing with CNIPA向国知局提交申请Application submitted and acceptance notice issued提交申请并获受理通知
3
Substantive Examination实质审查9–12 months review period9–12 个月审查期
4
Publication & Registration公告与注册3-month opposition period, then certificate issued3 个月异议期后颁发注册证书
Service FAQ 服务常见问题

Detailed Questions About Our Services 关于我们服务的详细解答

What documents are needed to register a WFOE in China? 注册外商独资企业需要哪些文件？

Typically required: notarized and apostilled foreign company registration certificate and articles of association, shareholder identity documents (passport for individuals; certificate of incorporation for corporate shareholders), board resolution authorizing China setup, proof of registered address in China, and proposed business scope statement. Requirements vary by city and industry. 通常需要提供：经公证和附加认证的境外公司注册证书及章程、股东身份证明文件（个人提供护照；法人股东提供注册证书）、授权在华设立公司的董事会决议、中国注册地址证明及拟定的经营范围声明。具体要求因城市和行业而异。

Does a foreign company in China need monthly bookkeeping? 外资企业在中国需要按月记账吗？

Yes. All registered entities must maintain accounting records in RMB per PRC accounting standards. Monthly bookkeeping is required, along with monthly VAT filing, monthly IIT withholding, and quarterly CIT prepayment. Failure to file on time results in penalties ranging from RMB 2,000 to RMB 10,000 per period, plus interest on unpaid taxes. 是的。所有注册主体均须按中国会计准则以人民币记账。企业须按月记账、按月申报增值税及代扣代缴个税，并按季度预缴企业所得税。逾期申报将被处以每次 2,000 至 10,000 元人民币的罚款，以及未缴税款的滞纳金。

Can a foreign company repatriate profits from China? 外资企业可以将利润汇回境外吗？

Yes, after completing the annual audit and paying applicable withholding tax on dividends (typically 10% under domestic law, though many tax treaties reduce this to 5%). Required documents include the audited financial statements, board resolution declaring dividends, and tax payment certificates. Repatriation is processed through a bank with foreign exchange registration. 可以，但须完成年度审计，并缴纳股息预提税（国内法税率通常为 10%，许多税收协定可降至 5%）。所需文件包括经审计的财务报表、宣布分红的董事会决议及纳税凭证。汇回须通过已办理外汇登记的银行进行。

What is the ODI process for Chinese companies investing overseas? 中国企业境外直接投资（ODI）的流程是什么？

For investments below USD 300 million in non-sensitive sectors, the process involves: (1) MOFCOM filing or approval; (2) NDRC filing for investments over USD 100 million or in energy/resources; (3) SAFE (foreign exchange) registration; (4) fund remittance. The full process typically takes 1–3 months. Sensitive sectors and larger investments require additional approvals. 对于非敏感行业、金额低于 3 亿美元的投资，流程包括：（1）商务部备案或审批；（2）投资额超过 1 亿美元或涉及能源/资源的项目须完成发改委备案；（3）国家外汇管理局（SAFE）登记；（4）资金汇出。全流程通常需要 1–3 个月。敏感行业及较大规模投资需经过额外审批环节。

What happens if a company fails to pay social insurance in China? 企业未按时缴纳社会保险会有什么后果？

Failure to pay social insurance on time results in a daily penalty of 0.05% of the overdue amount. If not rectified within the stipulated period, authorities may impose additional fines of 1–3 times the unpaid contribution. Employees also have the right to terminate their contract and claim compensation. Social insurance records are increasingly cross-checked with tax filings. 未按时缴纳社会保险将被按逾期金额的每日 0.05% 加收滞纳金。若逾期未纠正，主管部门可额外处以 1–3 倍未缴金额的罚款。员工亦有权以此为由解除劳动合同并要求赔偿。目前社保记录与税务申报数据的比对日趋严格。

How do I choose the right class for trademark registration in China? 如何选择中国商标注册的正确类别？

China uses the 45 Nice Classification classes. Each application covers one class; separate filings are needed for each additional class. Choose classes based on: (1) your current goods/services; (2) adjacent classes where competitors or squatters might file; (3) planned future products. For consumer brands, consider both Class 35 (retail, advertising) and the class for your actual products. Our advisors provide class strategy recommendations. 中国采用包含 45 个类别的《尼斯分类》体系。每件申请覆盖一个类别，多个类别须分别申请。类别选择应考虑：（1）当前商品/服务；（2）竞争对手或恶意抢注者可能申请的相邻类别；（3）未来规划的产品线。消费品品牌建议同时申请第 35 类（零售、广告）及对应产品所属类别。我们的顾问可提供类别选择策略建议。

Ready to Take the Next Step? 准备好迈出下一步了吗？

Whether you're entering China or expanding globally, our advisors are ready to guide you through every stage. 无论是进入中国市场还是拓展全球业务，我们的专业顾问团队随时准备好全程陪伴您。

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