A U.S. Tax & Accounting Knowledge Base for Chinese Companies
56 in-depth bilingual articles organized into 8 topics, covering the full lifecycle from U.S. market entry to ongoing compliance. Every article cites official sources and shows its last professional review date (2026-07-18).
All articles are written and reviewed by a Florida-licensed CPA and IRS Enrolled Agent. About the Author →
8 topic clusters
U.S. Market Entry & Entity Structure
From C Corp, LLC and branch to Delaware vs. your real operating state, pre-opening costs and building in the U.S. — entity choice, tax classification, funding and exit in one model.
See all articles in this topic → 5 articlesFederal, State Income Tax & Investment
Federal and state corporate income tax, franchise and gross receipts tax, multistate apportionment, P.L. 86-272 and foreign-owner information reporting.
See all articles in this topic → 10 articlesInternational Tax & Cross-Border Payments
Treaties, PE/ECI, branch profits tax, the W-8 series, 1042/1042-S, transfer pricing, customs valuation, related-party payments, Section 1446, 5471/8865/8858 and FBAR.
See all articles in this topic → 8 articlesSales Tax & E-Commerce Channels
Registration and zero returns after nexus, marketplaces, Amazon FBA, 3PL, SaaS and digital goods, exemption certificates, VDAs and drop shipping.
See all articles in this topic → 10 articlesAccounting, Close & Information Reporting
Bridging PRC to U.S. books and tax basis, bilingual close, cash vs. accrual, Form 3115, inventory and Section 263A, marketplace reconciliation, intercompany, W-9/1099 and reimbursements.
See all articles in this topic → 8 articlesPayroll, People & Mobility
Employees vs. contractors, remote multistate workers, PEO/EOR, the substantial presence test, executive compensation, Social Security/Medicare and Form 941/W-2 reconciliation.
See all articles in this topic → 3 articlesCustoms, Landed Cost & U.S. Operating Models
2026 tariff and de minimis changes, importer of record, DDP, landed cost, and the tax differences between distributor, commission-agent and DTC models.
See all articles in this topic → 5 articlesTax Operations, Notices, Diligence & Exit
Fractional tax leadership, the first 72 hours after a notice, penalty relief for international filings, pre-deal diligence, quality of earnings and closing a U.S. company.
See all articles in this topic →Start here
The First 90 Days After Forming a U.S. Company: A Practical Compliance Checklist
State approval is not the end of the formation process.
Read article → Federal, State Income Tax & InvestmentU.S. Income Tax Filing for Foreign-Owned Businesses: Obligations Often Missed
“The company had no profit, so there is no U.
Read article → International Tax & Cross-Border PaymentsThe U.S.-China treaty is not an automatic exemption: PE, ECI and Form 8833
A treaty may limit federal income tax only when the taxpayer, business facts, income category, and procedural requirements support the position.
Read article → Sales Tax & E-Commerce ChannelsWhat Is Sales Tax Nexus? The Most Common Traps for International E-Commerce Sellers
Sales tax nexus is the level of connection between a business and a state that allows the state to impose registration, collection, filing, and recordkeepi
Read article → Accounting, Close & Information ReportingFive Common Reasons QuickBooks Becomes Unreliable—and How to Fix It
A QuickBooks file can contain monthly revenue and expense numbers and still be unreliable.
Read article → Payroll, People & MobilityBefore Hiring Your First U.S. Employee, Complete These Eight Steps
Opening payroll after an employee has already begun working is usually too late.
Read article → Customs, Landed Cost & U.S. Operating Models2026 tariff and de minimis changes: rebuilding the U.S. landed-cost model
A purchase price plus one fixed tariff percentage no longer supports 2026 U.
Read article → Tax Operations, Notices, Diligence & ExitWhen Does a Business Need a Fractional Tax Leader?
Growing companies are often presented with two choices: outsource everything to a CPA firm or hire a full-time tax director.
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