详细和实用避免纳税案件为外国贸易的公司在上海

由Vincent · Cheung

对将做贸易的生意在中国、主要设定香港公司的好处和目的作为总公司的那些人和经营在辅助贸易的公司中在大陆是避免纳税。 在上海，有可帮助您建立香港有限公司和开放香港银行帐户，不用让您飞行到香港的几家公司形成咨询公司。 它只采取三个星期和大约100,000 RMB设定香港公司。 它是一个非常普遍的方式为了外国投资者能做贸易的生意在上海和通过同时设定父母香港公司避免税。 下面是详细和实用介绍关于避免纳税通过使用惯例。

香港采取征税的一项领土来源原则。 在香港获得的仅利润是可征税的。 在别处被创造的赢利不是可能要交征税。 不同的国家和区域根据征税的不同的原则。 例如，在中国，所有赢利，包括那些做了国外，由中国政府收税。 为了极大地降低征税负担，我们可以通过使用香港公司做仓库贸易利用在税制和政策上的区别用不同的地方。 做进口或出口贸易的好处是如下：
1) Lower the cost of tax and accelerate the enterprises’ capital accumulation
2) Avoid the loss incurred in the settlement of foreign exchange and lower the risk of exchange.
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.