The Chinese mainland has ample opportunities in different business sectors. However, the business environment in the Chinese mainland is different from that of Hong Kong in aspects such as trading and foreign investment laws, import/export control and taxation. In addition, in the course of economic liberalisation, China has been revising its foreign economic and trade regulations. Under such circumstances, many Hong Kong companies intending to start business in the mainland are left at a loss. This Guide is designed to help Hong Kong’s SMEs to grasp basic and correct information in venturing into the China market.