5
CONTENTS
CHAPTER 1.......................................................................................................... 6
Establishing Representative Offices
Application procedures and flow chart
RO Applications - common mistakes
CHAPTER 2........................................................................................................ 13
Staffing the organisation
General issues
Sample Labor contract
Dismissing Chinese employees
Expatriate Individual Income Tax in China
CHAPTER 3........................................................................................................ 33
Tax and financial issues
Tax filing obligations for foreign businesses in China
Annual audit obligations for Representative Offices
Costs and risks of under-declaring staff salaries and taxes for Representative Offices
Sample budget for a Representative Office
CHAPTER 4........................................................................................................ 42
Other issues
Intellectual Property
Upgrading your Representative Office
Relocating your Representative Office
Changing the Chief Representative
Closing down a Representative Office
Glossary of terms....................................................................................................................48