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。

Related Posts

台灣家族企業傳承的可行作法

25/06/2021

閉鎖性公司在家族股權傳承之應用

06/06/2021

境外公司四大功能

03/06/2021

(426) Comments

  124. Hello there, You have done an incredible job. I will certainly digg it and personally recommend to my friends. I am sure they will be benefited from this site.

  128. Nevertheless, it’s all carried out with tongues rooted solidly in cheeks, and everybody has got nothing but absolutely love for their friendly neighborhood scapegoat. In reality, he is not merely a pushover. He is simply that extraordinary breed of person solid enough to take all that good natured ribbing for what it really is.

  129. of course like your web-site however you have to check the spelling on several of your posts. Many of them are rife with spelling problems and I find it very troublesome to tell the reality then again I will surely come back again.

  133. Im impressed. I dont think Ive met anyone who knows as much about this subject as you do. Youre truly well informed and very intelligent. You wrote something that people could understand and made the subject intriguing for everyone. Really, great blog youve got here.

  143. Excellent article!! I am an avid reader of your website:D keep on posting that good content. and I’ll be a regular visitor for a very long time!!

  144. I favored your idea there, I tell you blogs are so helpful sometimes like looking into people’s private life’s and work.At times this world has too much information to grasp. Every new comment wonderful in its own right.

  168. I simply could not leave your site before suggesting that I actually enjoyed the usual info a person supply in your visitors? Is going to be back often to inspect new posts

  172. However, the drug and its metabolites were concentrated mainly in the liver, where they remain for at least 15 days post treatment Lanusse and Prichard, 1993 cialis online Fill the jar with filtered water to completely cover the apples

  175. Hi, possibly i’m being a little off topic here, but I was browsing your site and it looks stimulating. I’m writing a blog and trying to make it look neat, but everytime I touch it I mess something up. Did you design the blog yourself?

  197. Easily, the post is really the greatest on this laudable topic. I concur with your conclusions and will thirstily look forward to your future updates. Saying thank will not just be sufficient, for the wonderful c lucidity in your writing. I will instantly grab your rss feed to stay privy of any updates. Solid work and much success in your business enterprise!

  199. The post is absolutely fantastic! Lots of great info and inspiration, both of which we all need! Also like to admire the time and effort you put into your website and detailed info you offer! I will bookmark your website!

  224. This is really interesting, You’re a very skilled blogger. I have joined your feed and look forward to seeking more of your great post. Also, I’ve shared your web site in my social networks!

  232. I have been curious about these trends, and you have really helped me. I have just told a few of my friends about this on FaceBook and they love your content just as much as I do.

  251. Read now. п»їMedicament prescribing information. https://avodart.science/# can you buy generic avodart without a prescription
    Some are medicines that help people when doctors prescribe. What side effects can this medication cause?

  257. I would really like to appreciate the endeavors you cash in on written this article. I’m going for the similar best product from you finding out in the foreseeable future as well. Actually your creative writing abilities has urged me to begin my very own blog now. Genuinely the blogging is distributing its wings rapidly. Your write down is often a fine illustration showing it.

  278. Best and news about drug. Learn about the side effects, dosages, and interactions.
    https://clomiphenes.com where can i get cheap clomid for sale
    Get information now. Prescription Drug Information, Interactions & Side.

  292. The post is absolutely great! Lots of great info and inspiration, both of which we all need! Also like to admire the time and effort you put into your blog and detailed information you offer! I will bookmark your website!

  305. Top 100 Searched Drugs. Some are medicines that help people when doctors prescribe.
    https://edonlinefast.com best male ed pills
    Definitive journal of drugs and therapeutics. Some are medicines that help people when doctors prescribe.

  306. I just couldn’t leave your web site prior to suggesting that I really enjoyed the standard info an individual supply to your guests? Is going to be again continuously in order to inspect new posts

  314. Comprehensive side effect and adverse reaction information. Read now.
    mens ed pills
    Comprehensive side effect and adverse reaction information. Best and news about drug.

  323. Prescription Drug Information, Interactions & Side. Get warning information here.
    https://canadianfast.com/# online canadian drugstore
    Commonly Used Drugs Charts. Comprehensive side effect and adverse reaction information.

  329. Its like you read my mind! You seem to know a lot about this, like you wrote the book in it or something. I think that you can do with some pics to drive the message home a bit, but other than that, this is wonderful blog. A great read. I’ll certainly be back.

  331. Have you given any kind of thought at all with converting your current web-site into French? I know a couple of of translaters here that will would certainly help you do it for no cost if you want to get in touch with me personally.

  335. Abnormal this put up is totaly unrelated to what I was searching google for, but it surely used to be listed at the first page. I suppose your doing one thing proper if Google likes you adequate to place you at the first page of a non similar search.

  340. of course like your web-site however you have to check the spelling on several of your posts. Many of them are rife with spelling problems and I find it very troublesome to tell the reality then again I will surely come back again.

  343. A Liga de Basquete Feminino (LBF CAIXA) Г© uma competição que conta com o patrocГ­nio master da CAIXA, o patrocГ­nio da SKY e os apoios da Liga Nacional de Basquete (LNB) e do MinistГ©rio do Esporte. Ainda nГЈo Г© assinante? Assine jГЎ. Ligas da semana | Melhor jogo do dia | Onde apostar Mais Recentes da CNN Boston Celtics x Golden State Warriors, pela final da NBA, será transmitido ao vivo pela Band, na TV aberta, pela ESPN, na TV fechada, e pelos serviços de streaming Star+ e NBA League Pass. A seguir, acompanhe todas as transmissГµes desta semana. HorГЎrios de BrasГ­lia: O cestinha do time vitorioso foi Brandon Ingram, com 28 pontos e sete rebotes, mas o grande destaque da noite foi o retorno de Zion Williamson, que estava fora hГЎ mais de um ano, e anotou 25 pontos e 9 rebotes em 30 minutos de quadra. Do outro lado, Kevin Durant liderou com 32 pontos.
    https://hikvisiondb.webcam/wiki/Resultado_dos_jogos_de_ontem_noite
    A pГЎgina que vocГЄ procura nГЈo existe ou nГЈo estГЎ mais disponГ­vel Guia para a famГ­lia PrГ©via do documento MГЎscaras em aviГµes e aeroportos sГЈo obrigatГіrias a partir de hoje Abordagem sobre determinado assunto, em que o tema Г© apresentado em formato de perguntas e respostas. Outra forma de publicar a entrevista Г© por meio de tГіpicos, com a resposta do entrevistado reproduzida entre aspas. Nenhum jogo estГЎ ao vivo no momento В© 1996-2022 LNF – Liga Nacional de Futsal. Todos os direitos reservados. RESULTADOS DOS CATARINENSES Outra alternativa para nos apoiar Г© usando o cupom OTD em compras na Centauro. Com o cupom, vocГЄ ganha 10% de desconto na compra de equipamentos esportivos e parte do valor serГЎ revertido para o OlimpГ­ada Todo Dia. Vale lembrar que os descontos nГЈo sГЈo cumulativos. Se alguma peГ§a jГЎ estiver em oferta, vocГЄ nГЈo conseguirГЎ aumentar o desconto, mas se colocar o cupom OTD, parte do valor vai ajudar o portal do mesmo jeito. VocГЄ pode comprar tambГ©m pela vitrine do OTD no site das Centauro.

  346. I like the helpful information you provide in your articles. I’ll bookmark your blog and check again here frequently. I am quite certain I’ll learn many new stuff right here! Best of luck for the next!

  347. Great post. I was checking constantly this blog and I’m impressed! Very useful info specifically the last part 🙂 I care for such info much. I was looking for this certain information for a very long time. Thank you and good luck.

  349. Beneficial Blog! I had been simply just debating that there are plenty of screwy results at this issue you now purely replaced my personal belief. Thank you an excellent write-up.

  353. Have you given any kind of thought at all with converting your current web-site into French? I know a couple of of translaters here that will would certainly help you do it for no cost if you want to get in touch with me personally.

  358. I have to say this post was certainly informative and contains useful content for enthusiastic visitors. I will definitely bookmark this website for future reference and further viewing. cheers a bunch for sharing this with us!

  371. Thank you, I have just been searching for information about this topic for ages and yours is the greatest I’ve discovered till now. But, what about the conclusion? Are you sure about the source?

  387. Beneficial Blog! I had been simply just debating that there are plenty of screwy results at this issue you now purely replaced my personal belief. Thank you an excellent write-up.

  393. I have read your article carefully and I agree with you very much. This has provided a great help for my thesis writing, and I will seriously improve it. However, I don’t know much about a certain place. Can you help me?

  397. The LNB is a parabolic receiver (an antenna) which converts a high-frequency satellite signal to a lower one that can be easily sent over coaxial cable. An LNB Drift indicates that the LNB’s internal oscillator frequency is operating out of normal range, and therefore, it could not compensate for any normal fluctuations with the incoming satellite signal. This explains my signal quality issues; the LNB hardware is failing. On my DVR 625, the self-test reported an LNB Drift of about -6. Many online forums and other sites suggest that an LNB Drift might be caused by a failing LNB, a bad parabolic dish, or a blockage of the incoming satellite signal. In my case, I think it’s pretty clear that a failing LNB is the most likely cause. List Price: $24.99
    https://devils.wilde.mx/discussion/profile/bessiekimber229/
    Just say “HBO Max” into your Voice Remote. Search across apps with our award-winning Voice Remote. Supported Xfinity Stream App VersionsTo access and watch all content, including content available to watch when out-of-home, Xfinity Stream app version 6.20.0 or later is required. Please visit the Google Play Store to download the latest version. When HBO Max launches on Xfinity platforms in the coming months, it will join close to 200 streaming services on X1 and Flex including Peacock, Hulu, Netflix, Amazon Prime Video, Amazon Music, HBO, YouTube, EPIX, STARZ, and Pandora – all searchable with the award-winning Xfinity Voice Remote. Just say “HBO Max” into your Xfinity Voice Remote to start exploring on X1 and Xfinity Flex! Schedule your DVR recordings from anywhere. Enjoy your favorite entertainment on the go. Even download your recordings to watch offline. All with the Xfinity Stream app.

  399. Can I just say what a relief to seek out someone who actually knows what theyre speaking about on the internet. You positively know find out how to bring a problem to mild and make it important. Extra individuals have to read this and perceive this side of the story. I cant believe youre not more in style because you positively have the gift.

  401. I encountered your site after doing a search for new contesting using Google, and decided to stick around and read more of your articles. Thanks for posting, I have your site bookmarked now.

  403. What’s Happening i’m new to this, I stumbled upon this I’ve found It positively useful and it has aided me out loads. I hope to contribute & help other users like its aided me. Great job.

  410. Took me time to read all the comments, but I really enjoyed the article. It proved to be Very helpful to me and I am sure to all the commenters here It’s always nice when you can not only be informed, but also entertained I’m sure you had fun writing this article.

  414. you’re in reality a just right webmaster. The web site loading velocity is incredible. It sort of feels that you’re doing any distinctive trick. In addition, The contents are masterpiece. you’ve performed a great process on this topic!