境外公司十大用途

原文轉載 – 作者：動點管理公司 (原文連結)

海外投資設廠，間接投資

　外商透過境外控股公司到中國/越南/緬甸/印尼投資設廠、馬來西亞公司設立代表處及保稅區貿易公司，可享有境外公司的免稅、低稅、有限責任在海外、盈餘無限期遞延的功用。以母公司或個人名義透過境外公司進行海外投資設廠，可自行決定最佳時機將國外利得匯回，避免面臨立即性課稅問題。

海外三/四角貿易

　17世紀大航海時代香料、黃金、棉花、絲綢的交易，西班牙、葡萄牙的商販藉由帆船載著歐洲的物品，需要躲過海上颶風、或海盜搶劫，才能到達馬來西亞的麻六甲進行東西方貨物交換。現代貿易則藉由境外公司與網路銀行帳戶快速完成三/四角貿易的物流、金流與文件流程。

　只有在跨兩國/三國的國際買賣中才會運用到境外公司。通常貿易商在母國沒有實質買賣，買貨都是從中國或越南採購，再賣到美國及日本。此時就需要一家免稅的境外貿易公司充當中間商做出Invoice & Packing List，藉以加強國際價格競爭力，用的就是免稅的境外公司做為發票公司。

成立海外子(分)公司/辦事處

　使用境外公司而非母公司到海外設立子公司、分公司或辦事處的功用，是規避海外投資風險的最有效辦法，一旦海外投資有變或者對我方有重大利益折損時，境外公司則是你斷尾求生的最後生機。

海外上市/上櫃之控股公司

　若以境內母公司直接在海外上市，母公司在境內需先向證券監督主管單位申請，因為程序繁雜、時間長，為避開複雜的審批程序，以境外公司透過收購、股權置換等方式取得境內資產控制權後在海外上市。

　知名企業如阿里巴巴集團(Alibaba Group)、美高梅(MGM)、金沙集團(Las Vegas Sands)等皆是透過免稅境外公司在美國、香港申請掛牌上市。

跨國公司區域總部

　在香港、新加坡以及馬來西亞納閩島註冊的公司，都可以在當地營運租用辦公室、聘用人員，從事商業交易或控股投資海外事業。香港、新加坡是重要的亞洲金融中心，納閩則是馬來西亞積極建設的經濟特區，當地旅遊、石油產業興盛，大型免稅購物中心，以及連結納閩、亞庇的跨海大橋也正規劃興建中。

　馬來西亞、香港、新加坡都是屬地主義課稅，對於非源自當地的收入完全免稅，香港與新加坡的企業所得稅各為16.5%①及17%。馬來西亞納閩島提供優惠的稅率3%，鼓勵跨國企業到當地設立區域營運總部，納閩當地英語、華語使用普遍。作為控股投資使用的納閩公司完全免稅，納閩公司除可在當地開戶外，亦可在新加坡開立帳戶。

持有海外資產

　以境外公司持有海外房地產，買賣時變更境外股東及董事即可完成交易，100%境外交易。如果以個人名義持有海外房產，賣出時認證手續繁雜，利得價差稅負也奇高。海外股票、基金、債券、定存以境外公司名義持有，除隱密性強外，也免除了贈與、遺產在當地被課稅的問題。

海外持有商標/專利

　以境外公司持有商標、專利，收取權利金除所得免稅外，母公司也較不易受任何法、稅糾紛困擾。

　歐美跨國公司擁有龐大智慧財產權，運用免稅境外公司以控股、授權及DTT雙重稅務功能，享受暫扣繳稅（Withholding Tax）等稅費減半甚至免除的優勢。

海外經紀/顧問費用公司

　不同類型顧問公司或表演團體及藝人，在海外經營或表演時以境外公司簽約，加上個人境外所得免稅迴旋的空間，運用DTT雙重稅務優勢收取費用，將可取得最高效益。

海外船舶/飛機持有登記

　把船舶/飛機登記在免稅天堂貝里斯、巴拿馬，繳交固定年費且利得免稅，航行全世界不受政治干擾。

海外購買保險

　風險較高的產業-石油開採、建築、石化工業，很難找到保險公司願意承保，在許多境外地區相對容易買到價格合理的保單。

　跨國企業基於稅負成本、減輕保費支出等考量，在海外設立自己的境外保險公司，反向承保整個集團所需要的各種保險，反而是方便又便宜。許多境外地區保險公司設立簡單，除可享租稅優惠，政府對外國企業友善、營運成本低。

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