China
China's captive sector is primarily focused on pure captives owned by large state-owned or private enterprises with assets exceeding RMB 100 billion. The CBIRC oversees the industry, utilizing the China Risk Oriented Solvency System (C-ROSS) without exemption for captives. There are no specific tax exemptions for captives; they are subject to standard corporate tax rates of 25% and 6% VAT.
Quick Facts
Minimum Capital & Surplus
| Structure Type | Minimum Capital |
|---|---|
| Minimum Requirement | RMB 200 million (~$29M) |
Regulatory Framework
CBIRC Circulars (2013 and 2015)
Tax Environment
25% Corporate tax; 6% VAT
Regulatory & Statistical Profile
Statistical profile pending verification for this domicile.
checklist Authorized Captive Structures
List of authorized captive structures pending verification.
payments Fees & Solvency Compliance
gavel Regulatory Contact Office
Considering China for Your Captive?
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