China Tax Advisory · Delivered From India

Best tax advisory in China, run from India.

Legalkarobar.com keeps Indian founders operating a WFOE or Representative Office in China fully compliant with the State Taxation Administration — Corporate Income Tax and VAT filing, Fapiao invoicing discipline, deemed-profit RO taxation, and China-India DTAA planning, coordinated with your Indian filings by one team.

CIT 25% Standard RateVAT Fapiao InvoicingIIT Expat StaffRO Deemed ProfitSAFE Fund RepatriationDTAA Treaty Relief
8
China Tax Services
2
Countries Coordinated
24hr
Consultation Response Time
25%
Standard Corporate Income Tax Rate
What We File

Every China tax touchpoint an Indian-owned business hits

From your first zero-declaration VAT filing to annual Corporate Income Tax reconciliation — one team manages the paperwork so a missed deadline never becomes a penalty.

WFOE Corporate Income Tax Filing

Preparation and filing of CIT returns for Wholly Foreign-Owned Enterprises with the local tax bureau, including annual reconciliation.

VAT Filing & Fapiao Compliance

Monthly or quarterly VAT filing and Fapiao invoice management to stay compliant with the Golden Tax System.

Representative Office Deemed-Profit Tax

Quarterly deemed-profit CIT and VAT filing for Representative Offices, calculated on a cost-plus basis.

Individual Income Tax for Expat Staff

IIT computation and filing for Indian staff seconded to or employed by your China entity.

Annual Compliance & Audit

Coordination of the annual audit and Annual Compliance Report needed to keep a WFOE in good standing.

China-India DTAA Tax Planning

Treaty analysis to reduce withholding tax on cross-border dividends, interest, and royalties.

Fund Repatriation & SAFE Filings

Profit repatriation planning and State Administration of Foreign Exchange filings for funds moving to India.

Transfer Pricing Documentation

Documentation for related-party transactions between your China entity and its Indian parent or group companies.

Who This Is For

Built for founders operating in China, not domestic filers

If your company has a WFOE, Representative Office, or trading relationship in China, one of these profiles likely matches you.

WFOE

Indian Founders With a WFOE in China

You've set up a Wholly Foreign-Owned Enterprise to trade, manufacture, or provide services in China and now owe monthly VAT and annual CIT filings.

RO

Companies Running a China Representative Office

Your RO handles liaison or market research work in China and needs deemed-profit tax filings managed correctly each quarter.

Sourcing

Indian Manufacturers Sourcing Through China

You import from Chinese suppliers or run a China-based sourcing operation and need Fapiao and VAT compliance handled correctly.

D2C

Cross-Border E-commerce Sellers Into China

You sell into China through cross-border e-commerce channels and need to understand import VAT and customs duty obligations.

IIT

Indian Staff Seconded to a China Entity

You're relocating or seconding employees to your China operations and need their Individual Income Tax position resolved correctly.

JV

India-China Joint Venture Partners

You're structuring a joint venture with a local Chinese partner and need transfer pricing and DTAA positions set up correctly from the start.

Structure & Obligations

Which China structure are you actually filing for?

The filings you owe depend entirely on how your China presence is structured — this is the comparison we walk every client through first.

EntityKey FilingsFiling FrequencyIndia-Side Filing NeededTypical Use Case
Wholly Foreign-Owned Enterprise (WFOE)CIT Return + VAT + Annual AuditMonthly/Quarterly VAT, Annual CIT by May 31ROC/FEMA reporting if the parent is an Indian companyTrading, manufacturing, or service company in China
Representative Office (RO)Deemed-Profit CIT + VAT on ExpensesQuarterlyFEMA reporting for RO funding from IndiaLiaison and market research, no direct sales permitted
Joint Venture (JV)CIT Return + VAT + Annual AuditSame as WFOEROC/FEMA reporting for the Indian JV partner's contributionPartnering directly with a local Chinese entity
Cross-Border E-commerce (No PRC Entity)Import VAT + Customs Duty OnlyPer shipment/transactionIndia GST for the exporting entitySelling into China without a local registered entity

Not sure which row applies to you? Book a free tax review and we'll map your exact filing obligations before you commit to anything.

How We Work

From first review to a filed return, in four stages

A fixed process means nothing depends on you remembering a deadline.

1

Tax Position Review

We review your China entity type — WFOE, RO, or JV — and your Indian shareholding to determine your CIT, VAT, and IIT obligations.

2

Filing Calendar & Structuring

A compliance calendar covering VAT frequency, annual CIT reconciliation, Fapiao discipline, and any DTAA relief you can claim.

3

Preparation & Tax Bureau Filing

We prepare the returns, manage Fapiao compliance, and file directly with the local tax bureau and SAFE where needed.

4

Ongoing Compliance

Annual Compliance Report and audit deadlines tracked each year, with profit repatriation planned under the DTAA.

Why Legalkarobar.com

A single filer who understands both tax systems

Most China-side accountants don't track FEMA. Most Indian CAs don't track Fapiao compliance. We built this practice specifically to close that gap.

Dual-country expertise
Filings on the China side are checked against your Indian obligations, not handled in isolation.
DTAA-first tax planning
We check treaty relief before payments are made, not after withholding tax has already been overpaid.
Fixed, transparent pricing
Quoted per filing before any work starts, including audit and Annual Compliance Report coordination.
Direct access to your filer
You reach the person doing the filing, not a rotating support queue.
FILING CALENDAR Monthly/Quarterly — VAT Return & Fapiao Reconciliation May 31 — Annual CIT Reconciliation Jul 31 — India GST Annual Return Jun 30 — Annual Compliance Report (Multi-Bureau) Quarterly — RO Deemed-Profit CIT (if applicable) Nov 30 — India ROC Annual Filing (AOC-4/MGT-7)
Understanding the Filings

The two obligations founders miss most often

Zero revenue still means a required filing

Founders sometimes assume that a newly registered WFOE with no sales yet has nothing to file. In China, VAT and CIT filings are due on schedule from the date of registration regardless of revenue, and bookkeeping under Chinese accounting standards must be maintained from day one — a "zero declaration" is still a mandatory filing, not an exemption.

Fapiao discipline is not optional paperwork

Without a proper Fapiao, an expense generally cannot be deducted for CIT purposes and input VAT cannot be credited, even if the transaction genuinely happened. Founders new to China often lose deductions simply because a supplier didn't issue the correct invoice type, which is why Fapiao management needs to be built into procurement from the start.

A Representative Office cannot sell directly

An RO is legally restricted to liaison, market research, and non-profit-generating activities — it cannot invoice customers or sign sales contracts in its own name. Its tax is instead calculated on a deemed-profit basis tied to its operating costs, which is why most businesses eventually convert to a WFOE once direct sales begin.

Repatriating profit takes more than a bank transfer

Moving profit from a WFOE back to India as a dividend requires the annual audit to be complete, statutory reserves funded, and prior-year losses covered, plus a filing with the State Administration of Foreign Exchange. Skipping any of these steps can delay or block the transfer entirely.

Client Feedback

What founders say after their first filing season

We had no idea our WFOE owed a VAT filing before we'd made a single sale. Legalkarobar.com got our zero-declaration filings and Fapiao process set up before it became a problem.

Vikram A.
Founder, China-Registered WFOE

Repatriating our first year's profit back to India felt impossible until they walked us through the audit, reserves, and SAFE filing in the right order.

Meera S.
Director, India-China Manufacturing JV

Our Representative Office's deemed-profit tax was being miscalculated by a local firm for two years. They caught it and corrected our filings going forward.

Karan B.
China RO Lead, Bengaluru-Headquartered Exporter
Watch & Learn

How China tax filing works for an Indian-owned WFOE

A short walkthrough of WFOE Corporate Income Tax, Fapiao invoicing, and repatriating profit back to India.

Prefer to talk it through instead? Book a free tax review and we'll walk you through your specific filings.

Questions, Answered

Frequently asked questions

Yes. Once registered, a WFOE must file CIT and VAT returns on schedule regardless of revenue, and must maintain bookkeeping under Chinese accounting standards from day one. A zero-declaration filing is still a required filing.
Fapiao are official tax invoices issued through China's Golden Tax System, and they're the only invoices recognised for expense deduction and VAT credit. Failing to issue or collect proper Fapiao risks disallowed expenses and penalties.
An RO cannot generate direct revenue and is taxed on a deemed-profit basis tied to its operating expenses. A WFOE is taxed on its actual profits, which usually makes it the better structure once direct sales activity begins.
Rates vary by industry — commonly 13% for goods, 9% for services like transportation, and 6% for most modern and consulting services. Small-scale taxpayers below a revenue threshold may qualify for a simplified rate.
The treaty caps withholding tax on cross-border dividends, interest, and royalties, and prevents the same income being taxed twice. Claiming it requires filing treaty-relief documentation before the payment, not after.
Yes, once the annual audit is complete, statutory reserves are funded, and prior losses covered, subject to withholding tax that the DTAA may reduce. A SAFE filing is also required to move the funds out of China.
Generally yes — employees working in China owe IIT on China-sourced employment income, with rates depending on residency status and length of stay. Secondment structuring affects both the IIT and social insurance position.
An annual audit by a China-licensed CPA firm, an Annual Compliance Report filed with multiple bureaus, CIT reconciliation, and ongoing VAT/Fapiao management. Missing the Annual Compliance Report can affect your credit rating and ability to repatriate profits.
Get Started

Book a free China tax review

Tell us about your WFOE, RO, or China trading relationship and we'll map exactly which CIT, VAT, and DTAA obligations apply to you, within 24 hours.

Coverage
India-based team, coordinating filings with China's local tax bureaus
Response Time
Within 24 hours, Monday to Friday
Book your free tax review

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