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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