20182010年后代表处仍是外资进入中国所青睐的商业形式吗?
摘要：自2010年起，中国政府部门陆续出台了一系列关于外国企业常驻代表机构（简称为代表处）的规定，使得代表处在合规性与税收等方面受到了更加严格的监管。本文旨在通过对代表处有关法规出台前后的法律规制环境的介绍与比较，分析了在上述法规实施后，代表处是否仍然是外资进入中国的一种有效的、便捷的商业形式。虽然，代表处仍具有其它外商投资商业形式（如外商投资企业）所不具备的优势，如无资金要求、设立流程相对简单等，但日趋严格的监管、大幅提高的罚款金额、提升的合规要求以及增加的税负在一定程度上降低了代表处的可利用性和受欢迎程度。关键词：外商投资 商业形式 外国企业常驻代表机构 法律法规变化
Abstract: Since 2010 the Chinese government has issued a series of rules governing representative office of forEign enterprise. As a result, representative offices have been facing more stringent regulation and oversight in China in terms of compliance and taxation. This essay introduces the legal regimes governing representative offices in China before and after the enactment of the aforesaid relevant rules and compares the two legal regimes in order to reflect the new changes. By analyzing the regulatory evolvement, the essay analyzes whether a representative office is still an efficient and favorable business structure for forEIgn investors. Although a representative office still features advantages that other business structures of foreign investment (such as foreign-invested enterprise) do not have, for example, absence of capital requirement and relatively simpler set-up formalities, the more stringent administration and supervision by the Chinese government, steeper fines, increased administrative and regulatory burden, and increased tax liabilities may make the representative office a somewhat less favorable structure for foreign companies that want to do business in China.作文 http:///zuowen/
Keywords: foreign investmentbusiness structurerepresentative office of foreign enterpriseevolvement of laws and regulations
I. Introduction
Since the first introduction of a representative office of a foreign enterprise by Chinese government in 1980, this business structure which was usually used by foreign investors to establish its first business presence in China has been widely used and existing for more than three decades. It is reported that roughly over 100,000 rep offices has been established by foreign investors in China over the past decades. Due to the easy access to set-up, preferential tax treatment, absence of capital requirements and other advantages that other business structures, such as a wholly foreign-owned enterprise, do not have, representative office is a popular choice among foreign investors who want to bring their services or products to the Chinese market. However, the landscape for a representative office has dramatically changed recently thanks to the effectiveness of a series of rules governing representative offices. The new rules put a rep office under a more rigid regulation framework, cancel previous favorable tax treatment, and increase compliance burden. As such, is a rep office still a favorable business structure for foreign investors? The author aims to address this question through legal analysis and case studies.思想汇报 http:///sixianghuibao/
II. What is a Representative Office and its Tax Liabilities
A representative office is an office established by a foreign enterprise in China that is allowed to conduct the non-profit making activities related to the foreign enterprise's business.
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