The profit get in China can transfer to the off-shore bank account if WFOE company show the Pay-Off-Tax prove files issued by China TAX government to exchange control administration in China.

在中国获得的所有利润，在向外汇管理局出具完税证明后，就可以汇往国外。

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Carney said Obama has long favored proposals "to ensure that American companies cannot use off-shore profit shifting to avoid paying taxes, " including a proposal for a minimum tax on foreign earnings.

NPR: Apple's Cook Faces Senate Questions On Taxes