Are domestic foreign-funded enterprises considered resident enterprises?
en.hainan.gov.cn
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Updated: 2025-06-26
According to Article 2 of the provisions of the Enterprise Income Tax Law of the People's Republic of China, enterprises are classified as resident enterprises and non-resident enterprises. Resident enterprises referred to in this law are enterprises established in accordance with the laws in China or established in accordance with foreign (regional) laws but having their actual management institutions in China.
Therefore, domestic foreign-funded enterprises that meet the above conditions are considered resident enterprises.
Source: One-Stop Service for Investment in Hainan