随着中国企业在各个行业崭露头角，在海外进行扩张成了越来越多公司的诉求。由于各国的经营、法律、税务环境千差万别，业务扩张时如果前期没有做好调研，后续会掉进很多坑，带来诸多不必要的麻烦。比较好的做法是各找几家当地的律师、会计师进行实地拜访，寻求他们的专业意见。
当然，首先要先明确好拟扩张的业务活动是什么？规模如何？因为这决定了在当地设立什么形式的机构最合适，是子公司、分公司或者代表处等等。拜访中介之前，如果能先向对方抛一个问题清单过去，这样会大大提供沟通的效率，也能问到点子上。
最近我的工作内容涉及很多在新市场设立分支机构相关的事项，趁机整体梳理一下向专业机构咨询时的问题清单。具体清单如下（该清单适用于互联网类企业，如果是传统实体行业，可以相应增加进出口、工厂设立、环境方面的问题）：
001 What type of presence is allowed if foreign investors plan to do business in [specify the country]?
002 Is there a minimum amount of investment needed to establish a legal entity in [specify the country]?
003 Are there any restrictions on the minimum number of promoters/shareholders required to register a business entity (either a company, representative office or a branch)? Can foreign investor own 100% of shares in the business entity?
004 For each type of presence in Question #1, what are the minimum and maximum numbers of directors required on the board of directors?
005 Are there any restrictions regarding the nationalities of director (s)? Are there any other corporate officers/ job functions required under local regulations, such as supervisor(s) or statutory auditor?
006 Is there a capital verification process before the new entity can be registered? If so, please describe the process of capital verification and provide a list of documents required.
007 Please advise the types of taxes applicable(e.g. VAT, corporation income tax, WHT, etc.) to a new business entity and the respective tax rates.
008 What are the compliance requirements(e.g. filing deadline, the frequency of filing, etc.) for each type of taxes?
009 Are there any incentive policies for foreign-invested companies in [specify the industry] industry?
010 Are there any mandatory social security contributions for employees? Are there any regulations employee protection? (E.g. severance package)
011 Is it feasible to hire full-time staff through a labor/employment agency without setting up an entity? Can a company employ expatriates in [specify the country]?
012 Without setting up a business entity, what are the consequences would be if a foreign company engages a local resident as a consultant on a full-time basis?
013 Is there any foreign currency exchange restriction in [specify the country]?
014 For bookkeeping, is it acceptable for a business entity to prepare the accounting books only in English and use IFRS, instead of local language?
015 Is there a statutory audit requirement for a business entity?
016 What is the transfer pricing regulation in [specify the country]? Is there any transfer pricing documentation requirement? Please brief us on the transfer pricing rules.
017 What is the typical banking payment control mechanism [specify the country], is online banking popular?
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