25%

For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.

Within five months after the end of the tax year.

Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.

N/A

10/10/10

Capital gains are subject to the normal corporate income tax rate.

23.00

15.59

Consolidated Ownership

Positive

Negative

Cannot exceed fifty

The board of directors is composed of three to thirteen members. For limited liability companies with a small number of shareholders or a small scale, they can appoint an executive director without establishing a board of directors. The executive director can also serve as the company's manager.

Positive

Negative

Positive

If there is only one shareholder, the minimum requirement is 100,000 RMB. If the number of shareholders is between 2-50 people, the minimum is 30,000 RMB.

Negative

1. The minimum registered capital for a single-person limited company is 100,000 yuan, which must be fully contributed at one time;<br>2. For a limited company with two or more shareholders, the minimum registered capital is 30,000 yuan, which can be contributed in installments. The initial contribution should not be less than 20%, and the remaining registered capital can be in place within 2 years. For investment companies, the capital can be in place within 5 years.

Consolidated Ownership

Positive

Positive

Between two and two hundred people, with at least half of them residing within the territory of China

Five to nineteen people

Negative

Negative

Positive

No minimum requirement, a limited liability company established by way of raised funds, with registered capital being the total amount of paid-up capital.

Negative

Shareholders can contribute their registered capital in the form of currency or evaluated intangible assets, among which the monetary capital shall not be less than 30% of the total registered capital of the company.

Consolidated Ownership

Positive

Negative

At least one person

At least one person

Negative

Positive

Positive

1. Starting from 1 RMB;<br>2. The registered capital of a production-oriented company shall not be less than 30,000 yuan, the registered capital of a commercially-oriented company mainly engaged in wholesale business shall not be less than 30,000 yuan, and the registered capital of a commercially-oriented company mainly engaged in retail business shall not be less than 30,000 yuan.

See Memo

Need to be paid in 3 years.