Cas détaillé et pratique d'évasion fiscale pour Foreign Trading Company à Changhaï

Par Vincent Cheung

À ceux qui sont sur le point de faire des affaires marchandes en Chine, l'avantage principal et le but d'installer une compagnie de Hong Kong en tant que maison mère mère et le fonctionnement à la société de commerce subsidiaire en continent est évasion fiscale. À Changhaï, il y a quelques compagnies de consultation de formation de compagnie qui peuvent vous aider à établir une société à responsabilité limitée de Hong Kong et un compte bancaire ouvert de Hong Kong sans vous faire voler à Hong Kong. Il prend seulement trois semaines et autour 100.000 RMB à l'ensemble vers le haut une compagnie de Hong Kong. C'est une manière très populaire pour que les investisseurs étrangers fassent des affaires marchandes à Changhaï et d'évitent l'impôt en installant une compagnie de Hong Kong de parent en même temps. Au-dessous de est une introduction détaillée et pratique au sujet d'évasion fiscale en utilisant la formule.

Hong Kong adopte un principe territorial de source de l'imposition. Seulement les bénéfices faits à Hong Kong sont imposables. Les bénéfices produits ailleurs ne sont pas sujets à l'imposition. Les différents pays et les secteurs suivent différents principes de l'imposition. Par exemple, en Chine, tous les bénéfices, y compris ceux ont fait outre-mer, sont imposés par gouvernement de la Chine. Afin d'abaisser sensiblement le fardeau d'imposition, nous pouvons tirer profit de la différence dans des systèmes et des politiques d'imposition dans différents endroits en employant des compagnies de Hong Kong pour faire le commerce d'entrepôt. Les avantages de faire le commerce d'importation/exportation sont comme suit :
1) Abaissez le coût de l'impôt et accumulation capitale accélérez entreprises'
2) Évitez la perte encourue dans le règlement des devises étrangères et abaissez le risque d'échange.
3) Maintain more control over foreign exchange and make it more convenient to make international payment and receive foreign exchange.

Suppose that your Shanghai company’s clients, mainly hailing from the United States, place a 1 million USD order for apparels. Assume the cost for those clothes is 600,000 USD. Then your Shanghai company might be in two different situations:
1. it’s licensed to import and export, and has a factory, meaning it’s able to both manufacture and sell products totally own its own.
2. It’s not licensed to import and export, so after finishing the purchase in China, it entrusts a trading company with exporting the products.

Under scenario 1, it’s supposed to be an easy bilateral trade. Shanghai company will ship the goods directly to the U.S. after custom declaration, and the American client will make T/T payment upon receiving the goods. In this case, your Shanghai company will generate a profit of 400,000 USD, which is subject to 33% corporate income tax.

It’s considerably high tax even not calculating other taxes levied. Moreover, China still has strong control over foreign exchange, so even though you are licensed to import and export and have a USD bank account, there is still an export limitation to its amount, which means that the part of foreign exchange that exceeds the USD bank account’s limitation will be settled into RMB, and you suffer the loss caused by the settlement of foreign exchange. On the contrary, when remitting for importing goods, the part of dollars that exceed the bank account’s limitation has to be settled. Due to the inward and outward losses, the total loss caused by the settlement of foreign exchange is considerably huge.

Now if you have a Hong Kong company, you can receive your American client’s 1 million USD order in the name of your Hong Kong company. Due to the fact that your Hong Kong company is not a manufacturing entity, it can act as a middleman and purchase Shanghai company’s goods. The purchase contract’s total sum should not exceed the cost of 600,000 USD, or you might be thought to be guilty for dumping. Assume your Hong Kong company sign a 700,000 USD purchase contract with your Shanghai subsidiary company.

Now we can give the logistics and capital things some thought. Your goods will still be dispatched from Shanghai to the U.S directly. Since your Shanghai company is licensed to import and export, you can declare to the custom with that contract. You might want to know whether it’s legal for you to deliver your goods directly to the U.S. since it’s your Hong Kong company that purchases those goods. It’s definitely legal! As long as you make it clear on the contract that the place where your client receive those goods is some port in the U.S. There will be zero problems with custom declaration. It’s just a normal business activity between two companies, so it doesn’t matter at all that you ship your goods directly there. You should declare the products, quantity, value, destination, CO (Certificate of Origin, required by some destination) to the custom.

Not until all of those documents are ready will any shipping companies accept your goods. You Shanghai company will receive a receipt, which is later expressed to the American client. The problem is that, on the bill of documents, the Hong Kong company is the consignee, so you need to endorse the bill of lading and change the consignee to your American client. Your American client will have zero problems with receiving the goods. As to the cash flow, first, your American client will make T/T payment to your Hong Kong company’s account after receiving the goods according to the order with Hong Kong company, and then Hong Kong company will remit the 700,000 USD back to your Shanghai company to do the foreign exchange verification in conformity to the purchase contract signed with your Shanghai company.

After this procedure is properly handled, your Shanghai company’s tax base will reduced to 100,000 USD from 400,000 USD, and the rest 300,000USD profit left in your Hong Kong company is not subject to the Hong Kong tax due to it territorial source principle of taxation. So you tax cost is significantly reduced.

Then how do you use the capital in your Hong Kong account? There are two scenarios:
1. In the event that your account is opened in Hong Kong, you can withdraw the cash freely, cause there is no foreign exchange control in Hong Kong.
2. If your account is an offshore account opened in mainland China, it equals to the bank account opened out of China, the capital in that account can be remitted to companies and individuals in all countries without submitting any governmental approval, custom declaration, verification, invoice or contract. It equals to your personal pocket, foreign exchange can flow freely, and any payments, including the personal commission when collecting the foreign exchange, won’t be intercepted, because foreign accounts are not subject to mainland

China’s foreign exchange control. It’s very convenient for you to make payment or receive money when doing international trade.

Vincent Cheung, www.PathtoChina.com

“Path To China” is an International Business Consulting Firm that provides foreign investors with business registration service in China.