B.String Business Consulting Ltd.

Tax duty of a WFOE includes

• Foreign and local staff's Individual Income Tax (IIT);
• Business Tax (BT);
• Income Tax (IT) etc.

As a WFOE may have different tax incentive from local government, different tax rates applies to different company.
However, one should bear in mind that tax in China can be categorized into wither federal tax or local tax (local government). In most cases, tax incentive can only be got from local tax.