Wholly Foreign-Owned Enterprises (WFOEs) are not an uncommon way for foreign companies to operate in China, and Tesla is definitely not an exception. According to data from the Chinese ministry of commerce, WFOEs accounted for about 74% of all import/export by companies with foreign investment in the first half of 2020 http://project.mofcom.gov.cn/1800000121_33_13497_0_7.html