有限责任公司 (Limited liability company)China
What it takes to form, own and run a private limited company in China, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
The registry’s and the law’s own pages do not mention it.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Not required
- Paying up the capital
- Subscribed capital to be paid in by the shareholders within five years of the company's establishment, per the articles
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全体股东认缴的出资额由股东按照公司章程的规定自公司成立之日起五年内缴足。
Own it
Who may own and run it
- Directors
- At least 1
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规模较小或者股东人数较少的有限责任公司，可以不设董事会，设一名董事，行使本法规定的董事会的职权。
- Shareholders
- At least 1 · at most 50 · a company may be one
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有限责任公司由一个以上五十个以下股东出资设立。
- Members
- At least 1 · at most 50 · one person may form it alone
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有限责任公司由一个以上五十个以下股东出资设立。
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not required
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公司登记事项包括： （一）名称； （二）住所； （三）注册资本； （四）经营范围； （五）法定代表人的姓名； （六）有限责任公司股东、股份有限公司发起人的姓名或者名称。
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Financial report to be audited by an accounting firm in accordance with law (Art. 208)
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公司应当在每一会计年度终了时编制财务会计报告，并依法经会计师事务所审计。
Important dates
When each obligation falls due, as the authority states it.
- Liquidation group notifies creditors within 10 days and announces within 60 days
- Stated; see the note
With liquidation group / 国家企业信用信息公示系统
Statute: 30 days from notice (notified creditors) or 45 days from announcement (others).
- Publish shareholder subscribed and paid-in capital and other items on the National Enterpr
- Not in our records
With 国家企业信用信息公示系统
Not stated on gov.cn/yaowen/liebiao/202312/content_6923395.htm when checked
What is public
- Shareholders
- Public
Quote
公司登记机关应当将前款规定的公司登记事项通过国家企业信用信息公示系统向社会公示。
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 25%+5 regimes
Enterprise income tax at 25% on resident enterprises
Quote
企业所得税的税率为25％。
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- 符合条件的居民企业之间的股息、红利等权益性投资收益 holding · 100% exempt
Resident enterprises receiving dividends, bonuses and other equity investment income from direct investment in other resident enterprises 中华人民共和国企业所得税法第二十六条第(二)项，实施条例第八十三条 [EIT Law art. 26(2); Implementing Regulations art. 83] - 国家需要重点扶持的高新技术企业 other
Enterprises owning core independent intellectual property that simultaneously meet the conditions on product scope, R&D expenditure ratio, high-tech revenue ratio and technical staff ratio, and the certification rules 中华人民共和国企业所得税法第二十八条第二款，实施条例第九十三条 [EIT Law art. 28(2); Implementing Regulations art. 93] - 符合条件的技术转让所得 ip box · 50% exempt
Resident enterprises deriving qualifying technology transfer income in a tax year 中华人民共和国企业所得税法第二十七条第(四)项，实施条例第九十条 [EIT Law art. 27(4); Implementing Regulations art. 90] - 国家重点扶持的公共基础设施项目 other · 50% exempt
Enterprises investing in and operating public infrastructure projects specified in the Catalogue of Enterprise Income Tax Preferences for Public Infrastructure Projects 中华人民共和国企业所得税法第二十七条第(二)项，实施条例第八十七条 [EIT Law art. 27(2); Implementing Regulations art. 87] - 符合条件的环境保护、节能节水项目 other · 50% exempt
Enterprises engaged in qualifying environmental protection and energy- and water-saving projects 中华人民共和国企业所得税法第二十七条第(三)项，实施条例第八十八条 [EIT Law art. 27(3); Implementing Regulations art. 88]
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in China
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution, liquidation by a group of directors, then deregistration with the registry; simplified deregistration where no debts remain
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公司经营管理发生严重困难，继续存续会使股东利益受到重大损失，通过其他途径不能解决的，持有公司百分之十以上表决权的股东，可以请求人民法院解散公司。
- Statutory fee
- Not in our records
Every business in China
VAT
- The tax
- VAT (value added tax)
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第十条 增值税税率： （一）纳税人销售货物、加工修理修配服务、有形动产租赁服务，进口货物，除本条第二项、第四项、第五项规定外，税率为百分之十三。
- Standard rate
- 13%
The VAT Law passed on 25 December 2024 applies from 1 January 2026 with the 13%, 9% and 6% rates; a 3% levy rate applies under the simplified method.
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第十条 增值税税率： （一）纳税人销售货物、加工修理修配服务、有形动产租赁服务，进口货物，除本条第二项、第四项、第五项规定外，税率为百分之十三。
- Other rates
- 9% Transport, postal and basic telecommunications services, construction, leasing and sale of real estate, transfer of land-use rights, and listed goods such as agricultural products, edible oil and salt, water, gas and heat, books and newspapers, feed, fertiliser, pesticides, farm machinery and film
- 6% Services and intangible assets other than those taxed at 13%, 9% or zero
- 0% Exports of goods and cross-border sales of services and intangible assets within the scope set by the State Council
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（二）纳税人销售交通运输、邮政、基础电信、建筑、不动产租赁服务，销售不动产，转让土地使用权，销售或者进口下列货物，除本条第四项、第五项规定外，税率为百分之九：
- Registration threshold
- CNY 5,000,000 · about €666,676
annual VAT-taxable sales (年应征增值税销售额); above it registration as a general taxpayer is compulsory; continuous 12 months or four quarters
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本法所称小规模纳税人，是指年应征增值税销售额未超过五百万元的纳税人。
- A foreign company
- no local representative required
Where a unit or individual outside China carries out a taxable transaction in China, the purchaser is the withholding agent; the foreign supplier may instead appoint a domestic agent to file and pay under State Council rules, so no agent is required of it.
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第十五条 境外单位和个人在境内发生应税交易，以购买方为扣缴义务人；按照国务院的规定委托境内代理人申报缴纳税款的除外。 扣缴义务人依照本法规定代扣代缴税款的，按照销售额乘以税率计算应扣缴税额。
- Returns filed
- Depends on the business
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第三十条 增值税的计税期间分别为十日、十五日、一个月或者一个季度。纳税人的具体计税期间，由主管税务机关根据纳税人应纳税额的大小分别核定。不经常发生应税交易的纳税人，可以按次纳税。 纳税人以一个月或者一个季度为一个计税期间的，自期满之日起十五日内申报纳税；以十日或者十五日为一个计税期间的，自次月一日起十五日内申报纳税。
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
1 service names China on its own list: Airwallex. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- 有限责任公司 (Limited liability company)
- Identifier
- CN-LLCA form ISO 20275 does not list.