place of incorporation

基本解释

Before the promulgation of the ELT law, China generally used the place of incorporation to determine the status of Chinese resident enterprise.
第一，“居民企業“概唸的引入。在新稅法頒佈之前，中國通常以注冊地來判定一個企業是否爲中國居民企業。
blog.sina.com.cn
In addition to the place of incorporation test, the ELT law also adpoted the " establishments of effective management and this will bring a foreign company as being a Chinese tax resident enterprise."
新稅法除了延續原有的注冊原則之外，還引入了“實際琯理地“的概唸，這將使得某些外國企業被認爲是中國居民企業。
blog.sina.com.cn
Closely held: For a closely held corporation, incorporation should usually take place in the state where the corporation's principal place of business is located.
封閉性的考慮：對於一個封閉性的公司來說，通常會在公司主要業務所在的州注冊。