一、外汇往来 :
（1）注册海外公司可以开立境外账户及国内离岸外汇账户。可方便外汇往来、避免外汇损失，在资金方面不会受制于进出口代理公司；
（2）进口时，有时国内外汇存储比例不够，需购汇。若出口通过海外公司收汇，便会有一定外汇保存比例，也就可解决一部分购汇的问题；
（3）国内有外汇管制，将一部分资金留存于境外，对于将来投资项目或资金调动将有非常多的便利。因为境外的资金无外汇管制，可自由的划款至国内、外的个人或公司外汇账户。
二、税务:
（1）通过海外公司进行业务运作亦可以享受税务优惠，因为在海外税率低、税种少。如：香港公司，甚至某些地区不征收海外利得税(如：BVI、SAMOA、UK、USA……)，所谓利得税即于本土经营而产生的纯利润之税项；
（2）进口操作模式：国内外贸公司开信用证或T/T到海外公司账户，境外公司再T/T或L/C到国外出口商，当然T/T或L/C到海外公司账户的资金在合理的范围内可以自由去调配，即大于或小于原来的进口金额,这样相应的关税或者所得税会有所减免；
（3）出口操作模式：利用海外公司从国内购货后卖给境外客户。境外客户汇款到海外公司的账户上，然后再把成本返回国内公司或外贸公司的账户（不影响退税），这样产品的利润已经保留于海外公司的账户上，且此笔利润不会被结汇，亦不需要缴纳任何税项。
三、 安全 ：
（1）无进出口权之客户，通过海外公司的外汇账户收境外客户的款项，亦增加了自己的安全保障，以免以后进出口公司和境外客户直接联系而没有了自己的生存空间。另外亦可避免进出口代理公司了解自己的利润情况。
（2）利用海外公司进行业务往来可为国内工厂或外贸公司规避一些风险，很多国际贸易商为了降低企业风险都选用海外公司(如HK、BVI、SAMOA、UK……)操作。
四、投资 ：
（1）利用海外公司回国内做投资项目，设立中外合资/外商独资企业、国内办事处等，可充分享受国内优惠政策及提高自己的竞争实力。
（2）利用海外公司与国内企业联手（如授权制造/设计/经营/使用品牌等），来提升产品档次，打造国际品牌。
五、公司形象：
（1）注册海外公司，缔造企业海外背景，提升产品形象且增强客户信任
（2）开拓国际市场远景，注册海外公司是必然选择。
六、其他：
以上就是做外贸的朋友可利用海外公司运作的优势。其实注册海外公司还有很多方面的好处，如利用其有限责任去购买物业、汽车等，可降低风险；利用其名称自由可申请国际商标，自己做OEM；利用其保密性去上市融资。利用其国际化去绕开关税壁垒及出口配额限制等。
2008年6月26日星期四
How to Establish a Wholly Foreign Owned Enterprises (WFOE) In China
How to Establish a Wholly Foreign Owned Enterprises (WFOE) In China/ In Hangzhou/In Shanghai/In Beijing
1.The essential conditions for foreign enterprise to apply for the establishment of trading Wholly Foreign Owned Enterprises (WFOE) in China are as follows:
(1) The enterprise must be legally registered in the country where it is located;
(2) The enterprise must enjoy a good commercial reputation;
(3) The enterprise must provide the authentic and reliable materials and documents required by these Rules;
2.The time and requirements to establish trading WFOE in China are as follows:
(1)A foreign enterprise which applies for the establishment of a trade WFOE in the territory of the People's Republic of China shall submit to the examination and approval authorities a written application. The examination and approval authorities shall, within thirty (30) working days, decide whether to approve or disapprove it, and inform the foreign enterprise in due course. (2)A foreign enterprise which applies for the establishment of trading WFOE shall commission as its undertaking agency a company which is approved by the competent authorities of the People's Republic of China and enjoys the right of foreign trade operation, or a foreign economic relations and trade entity or a service unit for foreigners recognized by the examination and approval authorities to submit, on its behalf, to the examination and approval authorities all the documents and materials and go through the application and registration procedures.3.The material for a foreign enterprise to apply for the establishment of a trade WFOE in China is as follows:
(1) A certificate of legal operation (transcript) issued by the competent authority of the country where the enterprise is located;
(2) The passport or ID card (copy) that the investor.(Director or General Manager);
(3)2 certificates of credit (original) issued by a foreign bank which has business relations with the enterprise;
(4)The resolution of the board of directors of the enterprise.
(5)An application signed by chairman of the board of directors or general manager of the enterprise and a brief introduction of the enterprise, purpose of such establishment, scope of business.
(6)The passport or ID card (copy) and 6 photos and resume that the artificial person in Beijing company.
(7)The appointment of execute of broad director in Beijing company.
(8)The power of attorney to someone sign files in china.（If none, won’t necessary report）
(9) The prove file of leasing office and the title deed (copy).
(10)Financial report. (The oversea company setup more than one year should report)
(11)The list of the export\import goods. （If none, won’t necessary report）
(12) The agent agreement signed with our company.
4.Special notice:(
1)The US$14000 is the lowest registration capital.
(2)All the registration capital should be pay off in one year, first pay should not under 15%, all the capital should come from oversea bank.
(3)Every time transfer the capital, should check capital by accounting institutes.
Hangzhou Generous Investment Co., Ltd.provid the service of Foreign Investment Company registration business service.
1.The essential conditions for foreign enterprise to apply for the establishment of trading Wholly Foreign Owned Enterprises (WFOE) in China are as follows:
(1) The enterprise must be legally registered in the country where it is located;
(2) The enterprise must enjoy a good commercial reputation;
(3) The enterprise must provide the authentic and reliable materials and documents required by these Rules;
2.The time and requirements to establish trading WFOE in China are as follows:
(1)A foreign enterprise which applies for the establishment of a trade WFOE in the territory of the People's Republic of China shall submit to the examination and approval authorities a written application. The examination and approval authorities shall, within thirty (30) working days, decide whether to approve or disapprove it, and inform the foreign enterprise in due course. (2)A foreign enterprise which applies for the establishment of trading WFOE shall commission as its undertaking agency a company which is approved by the competent authorities of the People's Republic of China and enjoys the right of foreign trade operation, or a foreign economic relations and trade entity or a service unit for foreigners recognized by the examination and approval authorities to submit, on its behalf, to the examination and approval authorities all the documents and materials and go through the application and registration procedures.3.The material for a foreign enterprise to apply for the establishment of a trade WFOE in China is as follows:
(1) A certificate of legal operation (transcript) issued by the competent authority of the country where the enterprise is located;
(2) The passport or ID card (copy) that the investor.(Director or General Manager);
(3)2 certificates of credit (original) issued by a foreign bank which has business relations with the enterprise;
(4)The resolution of the board of directors of the enterprise.
(5)An application signed by chairman of the board of directors or general manager of the enterprise and a brief introduction of the enterprise, purpose of such establishment, scope of business.
(6)The passport or ID card (copy) and 6 photos and resume that the artificial person in Beijing company.
(7)The appointment of execute of broad director in Beijing company.
(8)The power of attorney to someone sign files in china.（If none, won’t necessary report）
(9) The prove file of leasing office and the title deed (copy).
(10)Financial report. (The oversea company setup more than one year should report)
(11)The list of the export\import goods. （If none, won’t necessary report）
(12) The agent agreement signed with our company.
4.Special notice:(
1)The US$14000 is the lowest registration capital.
(2)All the registration capital should be pay off in one year, first pay should not under 15%, all the capital should come from oversea bank.
(3)Every time transfer the capital, should check capital by accounting institutes.
Hangzhou Generous Investment Co., Ltd.provid the service of Foreign Investment Company registration business service.
2008年6月24日星期二
香港公司税务问题
在香港，地域概念一向是利润课税的基本因素。换言之，只有在香港产生或得自香港的利润才须在这里课税。可是，虽然地域概念的原则本身清清晰明确，但在某些个案的实际应用上，仍然不时引起争议，成为税务局和执业人士之间争讼的项目，须提交税务上诉委员会和法院裁决。枢密院在“恒生银行”案（ 3 HKTC 351 ） 和“ 香港电视广播国际有限公司”案（3 HKTC 468）中的判决，确立了协助界定利润来源地的指引。近期枢密院在“CIR v Orion Caribbean Limited”案中的判决，再次确定其在上述两个案中订下的指引，并肯定了“作业验证法”是界定利润来源地的适当方法。确定利润来源地的一般原则是“查明纳税人从事赚取有关利润的活动，以及该纳税人从事该活动的地方”。
缴纳利得税的基本验证法
1. 任何人士倘若符合下列三项条件，便须缴纳利得税：
该名人士必须在香港经营行业、专业或业务；
应课税利润必须来自该名人士在香港所经营的行业、专业或业务；
利润必须在香港产生或得自香港。
决定利润来源地的原则
2．香港報稅： 香港稅務局規定每年必須報稅一次， 政府按公司純利潤的17．5%徵收利得稅；公司不盈利不交稅，新成立公司允许一年半报税。
缴纳利得税的基本验证法
1. 任何人士倘若符合下列三项条件，便须缴纳利得税：
该名人士必须在香港经营行业、专业或业务；
应课税利润必须来自该名人士在香港所经营的行业、专业或业务；
利润必须在香港产生或得自香港。
决定利润来源地的原则
2．香港報稅： 香港稅務局規定每年必須報稅一次， 政府按公司純利潤的17．5%徵收利得稅；公司不盈利不交稅，新成立公司允许一年半报税。
2008年6月12日星期四
投资中国前言
背景说明
2004年12月以前，中国对「中外合资贸易公司」设有5,000万人民币注册资本、进出口额需超越3,000万美元以上的高障碍门坎，并需由北京审批，这种执照一般叫特批。也就是说一般是不允许境外公司(个人)在大陆设立批发或零售两类商业公司。故而从过去1990-2004年的15年之间只设立了314家商业公司，平均每年不到21家。如果你不是肯德基炸鸡店(KFC)、麦当劳(McDonald)、沃尔玛(Wal-Mart)、宜家(IKEA)或家乐福(Carrefour)之类的超级明星大公司，基本上是无法取得执照的。这种特难状况直到中国进入WTO的2004年12月承诺开放商业公司领域为止，一举打破以往垄断局面。
2005年的一年内，外商商业公司总共设有1,200家，比起过去15年里每年的21家超过的比例有57倍之多。2008年底预计将有6,000家的庞大数量登记。现在的中国，申请一家贸易买卖公司与连锁公司的过程，基本上与在美国、香港、新加坡或台湾的商业公司设立条件是一样的简单。
谁要申请
中国在过去的15年内，对于商业公司执照的控管，等同如对银行业、保险业控管般严厉。如今开放后，下列业者最需立即实行之。
1.过去以大陆人头设立内资公司；
2.外国公司常驻中国代表处；
3.15大保税区设立工贸/商贸公司；
4.在中国已设立生产型外资工厂；
5.从事商业服务公司欲进中国经营。
即使开放已有三年多时间，很多外商依旧习惯延续过去15年来的「人头公司」违法经营。因为在管理上、营销上都不敢强势到位，更不能在全国各大城市广设分公司及连锁分店跨点经营。另外也常需不正常无发票现金交易，轻则被属下员工举发及卷款逃跑，重则遭政府管理单位严惩法办。外商在中国代表处以往只能以保税仓库来运用的情况，如今改为商业公司后，即可租用国内随时可进货或出货买卖的国内一般仓库，免除以往需受海关监管之下手续及时间上的重大延宕。在15大保税区内的工贸(商贸)公司可将保税区内商贸公司清盘，另外在区外设立商业公司。这样可解决保税区内代理公司的「进出口权代理」、「发票代理」及「区外广设分公司」三大困扰
2004年12月以前，中国对「中外合资贸易公司」设有5,000万人民币注册资本、进出口额需超越3,000万美元以上的高障碍门坎，并需由北京审批，这种执照一般叫特批。也就是说一般是不允许境外公司(个人)在大陆设立批发或零售两类商业公司。故而从过去1990-2004年的15年之间只设立了314家商业公司，平均每年不到21家。如果你不是肯德基炸鸡店(KFC)、麦当劳(McDonald)、沃尔玛(Wal-Mart)、宜家(IKEA)或家乐福(Carrefour)之类的超级明星大公司，基本上是无法取得执照的。这种特难状况直到中国进入WTO的2004年12月承诺开放商业公司领域为止，一举打破以往垄断局面。
2005年的一年内，外商商业公司总共设有1,200家，比起过去15年里每年的21家超过的比例有57倍之多。2008年底预计将有6,000家的庞大数量登记。现在的中国，申请一家贸易买卖公司与连锁公司的过程，基本上与在美国、香港、新加坡或台湾的商业公司设立条件是一样的简单。
谁要申请
中国在过去的15年内，对于商业公司执照的控管，等同如对银行业、保险业控管般严厉。如今开放后，下列业者最需立即实行之。
1.过去以大陆人头设立内资公司；
2.外国公司常驻中国代表处；
3.15大保税区设立工贸/商贸公司；
4.在中国已设立生产型外资工厂；
5.从事商业服务公司欲进中国经营。
即使开放已有三年多时间，很多外商依旧习惯延续过去15年来的「人头公司」违法经营。因为在管理上、营销上都不敢强势到位，更不能在全国各大城市广设分公司及连锁分店跨点经营。另外也常需不正常无发票现金交易，轻则被属下员工举发及卷款逃跑，重则遭政府管理单位严惩法办。外商在中国代表处以往只能以保税仓库来运用的情况，如今改为商业公司后，即可租用国内随时可进货或出货买卖的国内一般仓库，免除以往需受海关监管之下手续及时间上的重大延宕。在15大保税区内的工贸(商贸)公司可将保税区内商贸公司清盘，另外在区外设立商业公司。这样可解决保税区内代理公司的「进出口权代理」、「发票代理」及「区外广设分公司」三大困扰
British Virgin Islands Company Register
The British Virgin Islands are a British Dependant Territory composed of over 50 islands, islets and cays located approximately 60 miles (95 kilometres) East of Puerto Rico. The total land area is approximately 60 square miles (155 square kilometres) and the total population is approximately 21,000. The principal island is Tortola, with a population of about 13,500. The capital of Road Town is located on Tortola. Access to the islands is easy by air and sea; the main gateways are Puerto Rico and the U.S. Virgin Islands, which lie immediately to the west. The Territory is politically stable and has a high level of internal self-government.The government consists of a British appointed Governor and thirteen democratically elected members of a Legislative Council who, in turn, elect Ministers. The Executive Council of the Territory consists of the Governor, the Deputy Governor, the Ministers and the Attorney General. The United Kingdom, through the Governor, is responsible for defence, external affairs, internal security, and the administration of justice. The legal system is primarily based on that of Great Britain and there is legislation to regulate and protect corporate, banking, trust, mutual fund and insurance operations. All domestic matters are legislated locally, by the Legislative Council, including taxation.
There are no capital gains taxes, inheritance taxes or death duties in the Territory. Government revenues are derived from local income tax, import duties, stamp duties, license fees and company fees.The British Virgin Islands are a party to two double taxation treaties, with Japan and Switzerland, which the United Kingdom entered into many years ago. These treaties were extended to cover the British Virgin Islands, although the Territory does not have a tax treaty with the United Kingdom itself. The treaties themselves are little used. There are no plans to negotiate any new tax treaties.The Territory has adopted the U.S. Dollar as the local currency. There are no exchange controls and no restrictions on the free movement of funds.In recent years the British Virgin Islands has become a significant international finance centre. The government seeks to maintain and enhance the Territory's reputation in international finance through a policy of ongoing consultation and active support of the offshore industry.
TYPE OF COMPANY FOR INTERNATIONAL TRADE AND INVESTMENT
International Business Companies (or IBCs) are companies incorporated under the International Business Companies Ordinance 1984 (as amended). This Ordinance provides for the establishment of tax exempted companies with extended privileges and contains strict confidentiality requirements. It provides for the re-domiciliation of companies from other jurisdictions in the Territory and also provides for companies to move their domicile out of the Territory, to be continued elsewhere. International Business Companies are by far the most popular and widely used type of company.The international finance community has embraced the British Virgin Island's IBC. Since the initial passage of the legislation in 1984, the Territory has incorporated about 600,000 companies by the end of 2003. The BVI legislation has been so successful that it is considered the ideal model by many new jurisdictions seeking to establish an offshore financial industry.Some of the more significant features and advantages of an International Business Company are:
It requires a minimum of only one founder, one shareholder, and one director (who can all be one person).
It need not appoint any operating officers
Its shareholders, directors and officers may be individuals or corporations and of any nationality.
It need not hold shareholder's or director's meetings in the British Virgin Islands.
It can hold meetings of directors or shareholders by telephone or other electronic means; alternatively, directors as well as shareholders may vote by proxy.
It need not hold an Annual General Meeting.
Its shares may be denominated in any currency and in more than one currency.
Its shares may be issued with or without par value.
Its minimum issued and paid-in capital can be one fully paid share.
Its shares may be issued for consideration other than cash.
Its shares may be issued in bearer form, transferable by delivery only (insuring complete confidentiality of ownership and simplifying the transfer of assets between parties).
If a governmental authority outside the British Virgin Islands seizes the shares, or any other interest, in the Company in connection with nationalization, expropriation, confiscatory tax, other governmental charge, etc., the Company or a shareholder may apply to the BVI court for an order that the Company disregard the seizure and continue to treat the person from whom the shares were seized as continuing to hold the shares.
The Company can buy back or redeem its own shares from shareholders and hold them as treasury shares or cancel them.
It is required to keep only such accounts and records as the directors consider necessary or desirable and these may be kept abroad.
It is not required to prepare financial statements or to appoint auditors.
It is not required to file any return of shareholders, directors or officers, although such registers may be filed at the Companies Registry if so desired.
It is not required to maintain registers of directors or officers, although such registers may be maintained at the registered office.
Its incorporation documents (Certificate of Incorporation and Memorandum and Articles of Association), which include the location of its registered office in the Territory and the identity of its registered agent, are the only documents required to be filed at the Companies Registry as a matter of public record. These documents do not contain the identity of the ultimate directors or shareholders of the Company. An IBC is not required to disclose any particular information on its letterheads.
It can amend its Articles of Association by a director's resolution passed at a board meeting called at three days notice and attended by at least 50% of the directors.
It can be incorporated within 24 hours of the receipt of instructions, if necessary. Actual incorporation documents are available from the Companies Registry within a few days thereafter.
Its name may end with any of the following words, or their abbreviations: Corporation, Incorporated, Limited, Societe Anonyme, or Sociedad Anonima (Corp., Inc., Ltd., S.A.).
RESTRICTIONS ON TRADING
Cannot trade within British Virgin Islands or own real estate there. Cannot undertake the business of banking, trust company, insurance, mutual fund and related businesses, assurance or reinsurance. However, the legislation does allow an IBC to carry on the following activities within British Virgin Islands:
make or maintain deposits with local banks in British Virgin Islands;
make or maintain professional contact with persons in British Virgin Islands;
prepare or maintain books and records within British Virgin Islands;
hold meetings of its directors or members within British Virgin Islands;
hold lease of property for use as an office in British Virgin Islands;
own a vessel(s) registered in British Virgin Islands;
hold shares in another British Virgin Islands IBC.
POWERS OF COMPANY
A Company incorporated in British Virgin Islands has the same powers as a natural person.
LANGUAGE OF LEGISLATION AND CORPORATE DOCUMENTS
English.
NAME RESTRICTIONS
Any name that has already been incorporated, or is so similar as to cause confusion. Any name which in the opinion of the Registrar is considered undesirable, obscene or offensive. Any name which suggests the patronage of royalty or of the British Virgin Islands Government.
LANGUAGE OF NAME
A British Virgin Islands IBC is typically incorporated using the English language and with an English name. Provision exists for a translation of the name to be included in the Memorandum and Articles of Association.
REGISTERED OFFICE REQUIRED
Yes, must be maintained in British Virgin Islands. Typically maintained at the offices of the Registered Agent of the Company.
NAMES REQUIRING CONSENT OR LICENCE
Any name which suggests an association with the banking, trust company, insurance, mutual fund, assurance or reinsurance industry. Any name which suggests the patronage of royalty or of the British Virgin Islands government.
SUFFIXES TO DENOTE LIMITED LIABILITY
Limited, Corporation, Incorporation, Societe Anonyme, Sociedad Anonima, or the relevant abbreviations (Ltd., Corp., Inc., S.A.)
AUTHORISED SHARE CAPITAL
The normal authorised share capital is US$ 50,000 divided into shares with or without par value. The share capital may be expressed in any currency. The minimum issued capital may be one share of no par value or one share of par value. Essentially any share capital is permitted, but additional government fees apply for the use of No Par Value Shares ($50) and authorised capital over $50,000 or equivalent ($700).
CLASSES OF SHARES PERMITTED
Registered shares, bearer shares, shares of no par value, preference shares, redeemable shares and shares with or without voting rights. Nominee shareholders are permitted
BEARER SHARES PERMITTED
Yes.
DISCLOSURE OF BENEFICIAL OWNERSHIP TO AUTHORITIES
No. Disclosure of the beneficial owner(s) is not required; share register may be inspected only by a shareholder. Share Register must be lodged with Registered Agent, with Bearer Shares showing a contact address.
FILING REQUIREMENTS
Only the Memorandum and Articles are required for public records. The registration and deregistration of Registers of Directors, Members, and Mortgages and Charges may optionally be filed.
TAXATION
A British Virgin Islands IBC is exempt from...
the payment of all forms of local taxation;
the payment of stamp duties for transactions in respect of its shares, debt obligations or other securities;
the payment of stamp duties with respect to all instruments relating in any way to its assets or activities.
DOUBLE TAXATION AGREEMENTS
British Virgin Islands is a party to two very old double tax agreements, with Japan and Switzerland, which were applied to the BVI through 'coat-tail provisions' of two UK treaties. (These UK treaties have now been superseded, but the old treaties technically remain in force.) The treaties are essentially never utilised. Because BVI IBC companies are exempt from BVI taxation, the concept of double taxation does not apply.
LEGAL PROTECTION OF ASSETS
Assets are protected from confiscation or expropriation orders or similar actions by foreign governments.
LEGAL SYSTEM
The BVI has an independent legal and judicial system based on English Common Law, with a right of final appeal to the Privy Council in London. Policies and legislation are developed in close consultation with the private sector. Offshore business can be carried out in a tax-free environment.
FINANCIAL STATEMENT REQUIREMENTS
The company is required only to keep whatever financial records the Directors feel are appropriate to show the financial position of the company. No filing of annual returns is required.
MEETINGS
No annual meeting is required. Any and all meetings may be held outside of British Virgin Islands and may be by telephone or other electronic means.
DIRECTORS
The minimum number of directors is one. Directors may be natural persons or bodies corporate. They can be of any nationality and need not be British Virgin Islands resident.
COMPANY SECRETARY
A company secretary is not a requirement under the Act, but a secretary can be appointed to facilitate signing obligations.
SHAREHOLDERS
The minimum number of shareholders is one. Shareholders may be natural persons or bodies corporate and of any nationality.
CAPITAL
No minimum capital is required. Shares may be issued with or without par value and in any currency as permitted by the Memorandum of Association and Articles of Association. A minimum of one share should be issued to maintain limited liability of the Directors.
THE WORLD'S MOST POPULAR OFFSHORE JURISDICTION
The British Virgin Islands is by far the most popular jurisdiction in the world for International Business Companies (IBCs).The international financial and tax planning community can and does seek out those jurisdictions which best accomplish its various requirements. In the BVI, over 600,000 IBCs have been incorporated to date, with approximately 50,000 incorporated last year alone! The reason for this BVI preeminence in offshore company formation lies its unique combination of those factors that are most important to the diverse elements that make up the international financial community.Some of the more important factors contributing to the success of the British Virgin Islands are:
the BVI are a British Overseas Territory, with the inherent political stability that this brings.
the BVI has been free of major political scandal, unlike many other Caribbean offshore centres.
the currency of the BVI is the U.S. dollar and there is no domestic currency whatsoever. Not only are there no currency controls, but with the US$ used as the BVI currency, it is essentially impossible for the government to regulate the money supply and hence to ever impose currency controls.
the BVI is well served by air transportation and international communications. It is in the Atlantic time zone, making it the same time as Eastern Standard Time (New York, Toronto) in the summer and one hour earlier in the winter. (There is no Daylight Savings Time in the BVI.)
although many Caribbean jurisdictions do not have actual tax treaties with the U.S. or Canada, many have, under pressure, signed some form of information sharing agreement, often under the Caribbean Basin Initiative (CBI). The British Virgin Islands has a much higher standard of living than most of the non-U.S. Caribbean; moreover, the BVI is a small country, with a very successful financial services sector. Revenues from international financial business provide the largest single contribution to BVI government revenues. Thus "membership" in the CBI, which is a form of economic assistance program but which also requires an arrangement to share financial information and records, has no attraction for the BVI.
Despite its international popularity as an offshore financial centre, the BVI does not have the high profile, attention getting reputation of other centres. It represents an ideal offshore location for clients seeking confidentiality without the 'red flags' that are often raised through the use of more well publicised centres.
IBC formation legislation in the BVI is both modern and very flexible, in fact it is the model upon which much of the other Caribbean IBC formation legislation is based. The legislation requires only one shareholder and one director (both of which may themselves be other corporations); no corporate officers are required; bearer shares are permitted; there is no requirement for an annual general meeting; the company need only keep such accounts and records as the Director(s) think appropriate. The BVI government need not be informed of the identity of the IBC's shareholders or directors. Many of the benefits of the BVI flow from this combination of a very high level of flexibility and the unquestioned confidentiality.
There are no capital gains taxes, inheritance taxes or death duties in the Territory. Government revenues are derived from local income tax, import duties, stamp duties, license fees and company fees.The British Virgin Islands are a party to two double taxation treaties, with Japan and Switzerland, which the United Kingdom entered into many years ago. These treaties were extended to cover the British Virgin Islands, although the Territory does not have a tax treaty with the United Kingdom itself. The treaties themselves are little used. There are no plans to negotiate any new tax treaties.The Territory has adopted the U.S. Dollar as the local currency. There are no exchange controls and no restrictions on the free movement of funds.In recent years the British Virgin Islands has become a significant international finance centre. The government seeks to maintain and enhance the Territory's reputation in international finance through a policy of ongoing consultation and active support of the offshore industry.
TYPE OF COMPANY FOR INTERNATIONAL TRADE AND INVESTMENT
International Business Companies (or IBCs) are companies incorporated under the International Business Companies Ordinance 1984 (as amended). This Ordinance provides for the establishment of tax exempted companies with extended privileges and contains strict confidentiality requirements. It provides for the re-domiciliation of companies from other jurisdictions in the Territory and also provides for companies to move their domicile out of the Territory, to be continued elsewhere. International Business Companies are by far the most popular and widely used type of company.The international finance community has embraced the British Virgin Island's IBC. Since the initial passage of the legislation in 1984, the Territory has incorporated about 600,000 companies by the end of 2003. The BVI legislation has been so successful that it is considered the ideal model by many new jurisdictions seeking to establish an offshore financial industry.Some of the more significant features and advantages of an International Business Company are:
It requires a minimum of only one founder, one shareholder, and one director (who can all be one person).
It need not appoint any operating officers
Its shareholders, directors and officers may be individuals or corporations and of any nationality.
It need not hold shareholder's or director's meetings in the British Virgin Islands.
It can hold meetings of directors or shareholders by telephone or other electronic means; alternatively, directors as well as shareholders may vote by proxy.
It need not hold an Annual General Meeting.
Its shares may be denominated in any currency and in more than one currency.
Its shares may be issued with or without par value.
Its minimum issued and paid-in capital can be one fully paid share.
Its shares may be issued for consideration other than cash.
Its shares may be issued in bearer form, transferable by delivery only (insuring complete confidentiality of ownership and simplifying the transfer of assets between parties).
If a governmental authority outside the British Virgin Islands seizes the shares, or any other interest, in the Company in connection with nationalization, expropriation, confiscatory tax, other governmental charge, etc., the Company or a shareholder may apply to the BVI court for an order that the Company disregard the seizure and continue to treat the person from whom the shares were seized as continuing to hold the shares.
The Company can buy back or redeem its own shares from shareholders and hold them as treasury shares or cancel them.
It is required to keep only such accounts and records as the directors consider necessary or desirable and these may be kept abroad.
It is not required to prepare financial statements or to appoint auditors.
It is not required to file any return of shareholders, directors or officers, although such registers may be filed at the Companies Registry if so desired.
It is not required to maintain registers of directors or officers, although such registers may be maintained at the registered office.
Its incorporation documents (Certificate of Incorporation and Memorandum and Articles of Association), which include the location of its registered office in the Territory and the identity of its registered agent, are the only documents required to be filed at the Companies Registry as a matter of public record. These documents do not contain the identity of the ultimate directors or shareholders of the Company. An IBC is not required to disclose any particular information on its letterheads.
It can amend its Articles of Association by a director's resolution passed at a board meeting called at three days notice and attended by at least 50% of the directors.
It can be incorporated within 24 hours of the receipt of instructions, if necessary. Actual incorporation documents are available from the Companies Registry within a few days thereafter.
Its name may end with any of the following words, or their abbreviations: Corporation, Incorporated, Limited, Societe Anonyme, or Sociedad Anonima (Corp., Inc., Ltd., S.A.).
RESTRICTIONS ON TRADING
Cannot trade within British Virgin Islands or own real estate there. Cannot undertake the business of banking, trust company, insurance, mutual fund and related businesses, assurance or reinsurance. However, the legislation does allow an IBC to carry on the following activities within British Virgin Islands:
make or maintain deposits with local banks in British Virgin Islands;
make or maintain professional contact with persons in British Virgin Islands;
prepare or maintain books and records within British Virgin Islands;
hold meetings of its directors or members within British Virgin Islands;
hold lease of property for use as an office in British Virgin Islands;
own a vessel(s) registered in British Virgin Islands;
hold shares in another British Virgin Islands IBC.
POWERS OF COMPANY
A Company incorporated in British Virgin Islands has the same powers as a natural person.
LANGUAGE OF LEGISLATION AND CORPORATE DOCUMENTS
English.
NAME RESTRICTIONS
Any name that has already been incorporated, or is so similar as to cause confusion. Any name which in the opinion of the Registrar is considered undesirable, obscene or offensive. Any name which suggests the patronage of royalty or of the British Virgin Islands Government.
LANGUAGE OF NAME
A British Virgin Islands IBC is typically incorporated using the English language and with an English name. Provision exists for a translation of the name to be included in the Memorandum and Articles of Association.
REGISTERED OFFICE REQUIRED
Yes, must be maintained in British Virgin Islands. Typically maintained at the offices of the Registered Agent of the Company.
NAMES REQUIRING CONSENT OR LICENCE
Any name which suggests an association with the banking, trust company, insurance, mutual fund, assurance or reinsurance industry. Any name which suggests the patronage of royalty or of the British Virgin Islands government.
SUFFIXES TO DENOTE LIMITED LIABILITY
Limited, Corporation, Incorporation, Societe Anonyme, Sociedad Anonima, or the relevant abbreviations (Ltd., Corp., Inc., S.A.)
AUTHORISED SHARE CAPITAL
The normal authorised share capital is US$ 50,000 divided into shares with or without par value. The share capital may be expressed in any currency. The minimum issued capital may be one share of no par value or one share of par value. Essentially any share capital is permitted, but additional government fees apply for the use of No Par Value Shares ($50) and authorised capital over $50,000 or equivalent ($700).
CLASSES OF SHARES PERMITTED
Registered shares, bearer shares, shares of no par value, preference shares, redeemable shares and shares with or without voting rights. Nominee shareholders are permitted
BEARER SHARES PERMITTED
Yes.
DISCLOSURE OF BENEFICIAL OWNERSHIP TO AUTHORITIES
No. Disclosure of the beneficial owner(s) is not required; share register may be inspected only by a shareholder. Share Register must be lodged with Registered Agent, with Bearer Shares showing a contact address.
FILING REQUIREMENTS
Only the Memorandum and Articles are required for public records. The registration and deregistration of Registers of Directors, Members, and Mortgages and Charges may optionally be filed.
TAXATION
A British Virgin Islands IBC is exempt from...
the payment of all forms of local taxation;
the payment of stamp duties for transactions in respect of its shares, debt obligations or other securities;
the payment of stamp duties with respect to all instruments relating in any way to its assets or activities.
DOUBLE TAXATION AGREEMENTS
British Virgin Islands is a party to two very old double tax agreements, with Japan and Switzerland, which were applied to the BVI through 'coat-tail provisions' of two UK treaties. (These UK treaties have now been superseded, but the old treaties technically remain in force.) The treaties are essentially never utilised. Because BVI IBC companies are exempt from BVI taxation, the concept of double taxation does not apply.
LEGAL PROTECTION OF ASSETS
Assets are protected from confiscation or expropriation orders or similar actions by foreign governments.
LEGAL SYSTEM
The BVI has an independent legal and judicial system based on English Common Law, with a right of final appeal to the Privy Council in London. Policies and legislation are developed in close consultation with the private sector. Offshore business can be carried out in a tax-free environment.
FINANCIAL STATEMENT REQUIREMENTS
The company is required only to keep whatever financial records the Directors feel are appropriate to show the financial position of the company. No filing of annual returns is required.
MEETINGS
No annual meeting is required. Any and all meetings may be held outside of British Virgin Islands and may be by telephone or other electronic means.
DIRECTORS
The minimum number of directors is one. Directors may be natural persons or bodies corporate. They can be of any nationality and need not be British Virgin Islands resident.
COMPANY SECRETARY
A company secretary is not a requirement under the Act, but a secretary can be appointed to facilitate signing obligations.
SHAREHOLDERS
The minimum number of shareholders is one. Shareholders may be natural persons or bodies corporate and of any nationality.
CAPITAL
No minimum capital is required. Shares may be issued with or without par value and in any currency as permitted by the Memorandum of Association and Articles of Association. A minimum of one share should be issued to maintain limited liability of the Directors.
THE WORLD'S MOST POPULAR OFFSHORE JURISDICTION
The British Virgin Islands is by far the most popular jurisdiction in the world for International Business Companies (IBCs).The international financial and tax planning community can and does seek out those jurisdictions which best accomplish its various requirements. In the BVI, over 600,000 IBCs have been incorporated to date, with approximately 50,000 incorporated last year alone! The reason for this BVI preeminence in offshore company formation lies its unique combination of those factors that are most important to the diverse elements that make up the international financial community.Some of the more important factors contributing to the success of the British Virgin Islands are:
the BVI are a British Overseas Territory, with the inherent political stability that this brings.
the BVI has been free of major political scandal, unlike many other Caribbean offshore centres.
the currency of the BVI is the U.S. dollar and there is no domestic currency whatsoever. Not only are there no currency controls, but with the US$ used as the BVI currency, it is essentially impossible for the government to regulate the money supply and hence to ever impose currency controls.
the BVI is well served by air transportation and international communications. It is in the Atlantic time zone, making it the same time as Eastern Standard Time (New York, Toronto) in the summer and one hour earlier in the winter. (There is no Daylight Savings Time in the BVI.)
although many Caribbean jurisdictions do not have actual tax treaties with the U.S. or Canada, many have, under pressure, signed some form of information sharing agreement, often under the Caribbean Basin Initiative (CBI). The British Virgin Islands has a much higher standard of living than most of the non-U.S. Caribbean; moreover, the BVI is a small country, with a very successful financial services sector. Revenues from international financial business provide the largest single contribution to BVI government revenues. Thus "membership" in the CBI, which is a form of economic assistance program but which also requires an arrangement to share financial information and records, has no attraction for the BVI.
Despite its international popularity as an offshore financial centre, the BVI does not have the high profile, attention getting reputation of other centres. It represents an ideal offshore location for clients seeking confidentiality without the 'red flags' that are often raised through the use of more well publicised centres.
IBC formation legislation in the BVI is both modern and very flexible, in fact it is the model upon which much of the other Caribbean IBC formation legislation is based. The legislation requires only one shareholder and one director (both of which may themselves be other corporations); no corporate officers are required; bearer shares are permitted; there is no requirement for an annual general meeting; the company need only keep such accounts and records as the Director(s) think appropriate. The BVI government need not be informed of the identity of the IBC's shareholders or directors. Many of the benefits of the BVI flow from this combination of a very high level of flexibility and the unquestioned confidentiality.
注册西班牙公司
西班牙贸易投资环境
一、地理：
位于欧洲西南部的伊比利亚半岛。海岸线长3144千米。高原，山地约占国土的3/5，平原仅占1/10左右。中部为梅塞塔高原，周围有比利牛斯山等。南部穆拉森山海拔3478米，为全国最高峰。河流众多，主要有埃布罗河，塔霍河，瓜迪亚纳河，杜罗河，反叛达尔基维尔河等。气候多样，中部具大陆性气候特性，北部和西北部属温带海洋性气候，南部和东南部为亚热带地中海型气候。降水以冬季为主。
二、投资法令:
为因应西国于1986年加入欧联后，人员、资金等自由流通及西国企业日益国际化等改变，以及西国自1992年起废除外汇管制之措施，西政府于1992年7月4日废除1986年皇家第1265号法令及第2077号法令有关外人投资之规定，并同时公布实施第671号外人投资法令，使外人投资更为自由。
三、公司设立型态：
外国投资者可以选择任何一种适合在西班牙营运之公司型态。但一般而言，股份有限公司、有限公司、合伙公司及分公司等型式是外国投资者最可能感兴趣的。股份有限公司、有限公司和分公司则较普遍被采用。
四、奖励投资措施:西国现有之奖励投资措施包括：
一般奖励措施：包括职业训练及创造就业奖励，给予补助或减少社会保险费之负担。投资特殊产业奖励措施：西国政府对外人投资以下产业给予奖励： 农业及手工业：给予最高达30％投资额之补助，以及最高达70％投资额之公家贷款。 能源：给予投资计划金额40％之补助、优先取得政府贷款、免费咨询服务，以及某些税赋之减免。研发：给予最高达70％研发计划所需之费用补贴，以及低利甚至免利息之贷款。 电子及信息业：此项奖励系针对从事技术革新，及制造某些零件之厂商所给予之补助。矿业：给予投资计划所需之金额20－30％之补助，以及取得优惠贷款。 各地区之奖励：全国依各地区不同发展程度给予20％－75％之无偿还补助。
五、投资限制:
西国对外来投资之规定系按照欧联规定办理，相当自由开放，有关之限制为外资投资在
50％以上，投资额在5亿西币（400万美元）以上，以及对国防、赌博、电视、及空中运输须报准核可外，余皆可自由投资。
在西班牙成立有限责任公司
作为资本公司的一种形式，有限责任公司相当于一位法人; 而且必须拥有至少3000欧元的启动资本。
有限责任公司的持有人或业主可以是一个或是多个法人（或自然人），其也可以是外籍人士。公司的持有人任聘一个或多个经理。
主要注册公司的条件：
公司的经理一般为西班牙公民，或者拥有欧盟国家的国籍。当公司持有人找不到合适人选时，我们将提供寻找经理人选的服务。为了在公证处处理有关材料，公司的持有人能以商人或旅游者的身份来到西班牙。当持有人无法到场时, 通过授权代理也可以. 在公证处签署有关文件后，公司便可运营。但只有在法院登记并在贸易局注册后，有关债务的有限责任和义务才会生效（一般情况下为时两个月）。
在公证处处理完有关文件后，公司的持有者要马上在银行开户并将3000欧元的启动资金（也称注册资本）转入此账户或转入公证处账户。此资金必须在银行内存在两天以上。在有限责任公司注册后，公司的持有人将能通过来自公司的邀请，得到单次签证（为期3个月）或多次签证（为期1年）。
对于大多数公司的经营项目，不会有特别证明的要求。但是当需要某个特别许可时，我们会帮助您获取相关的证明和许可证。
必要的文件和材料( 以自然人名义创办 )
1. 将来公司的使用名 （提供3到4个选择）
2. 清晰的身份证或护照复印件
3. 联系地址
4. 签名样本
5. 当客户无法亲自到场时，一份公司所有者有关新建公司事宜的授权书（本公司提供授权书样本，客户需在签署后将原件在公证处公证及翻译并在大使馆取得认证）
6. 启动资金总数和各个股东的持股百分比
7. 有关从事行业的计划书
杭州臻思投资咨询有限公司
OFC背景
OFC是中国最早从事离岸商务咨询的公司之一，是海外各离岸中心在中国的直接合作伙伴之一， 服务范围超过50多个属地。 OFC的主要合作商为离岸属地专业注册代理人，国际律师、注册会计师、国际商标代理人、高级商务咨询顾问、商业银行经理。
OFC作为一家专业离岸公司注册、国际商标申请服务供应商，整合全球离岸商务精华，提供最适合的专业服务，积极回就客户。以灵活和务实的方案，协助客户实现理想，迈向成功。
OFC服务
-- 海外离岸公司注册咨询
-- 公司年报、变更、匿名股东董事、商务秘书服务
-- 国际/离岸银行帐户开设服务
-- 国际商标注册代理咨询
-- 外商驻中国代表处、中外合资企业、中外合作企业以及外商独资企业设立
-- 外商投资企业向海外公司派汇资金咨询服务
-- 公司及个人中国税务筹划服务
-- 公司主体资本证书、各种文书公证和领事馆认证
-- 离岸金融服务、私人基金
-- 国际船舶登记
OFC优势
-- 全球各注册地咨询，满足各种专业需求
-- 专业机构，诚信服务，关注客户长期利益
-- 有着深厚的海内外会计行、律师行、顾问公司背景
-- 坚持优质专业水平、高度诚信与客观持平态度
-- 以合理的收费提供适时的优质服务，倡导专业服务为先
OFC团队
--我们相信人脉关系的重要性。我们视每一位客户和员工为长远的合作伙伴。
--详尽周到、严谨的服务团队
--热爱工作、热情服务
--工作的好伙伴，生活的好朋友
商业世界变量多，逆转快。未来的改变，我们未必都能一一预视，但可以确定的是，OFC人一定竭尽全力，跟客户并肩合作，面对未来的挑战，以创佳绩。
OFC
HangZhou Generous Investment Limited
杭州臻思投资咨询有限公司
OFC是中国最早从事离岸商务咨询的公司之一，是海外各离岸中心在中国的直接合作伙伴之一， 服务范围超过50多个属地。 OFC的主要合作商为离岸属地专业注册代理人，国际律师、注册会计师、国际商标代理人、高级商务咨询顾问、商业银行经理。
OFC作为一家专业离岸公司注册、国际商标申请服务供应商，整合全球离岸商务精华，提供最适合的专业服务，积极回就客户。以灵活和务实的方案，协助客户实现理想，迈向成功。
OFC服务
-- 海外离岸公司注册咨询
-- 公司年报、变更、匿名股东董事、商务秘书服务
-- 国际/离岸银行帐户开设服务
-- 国际商标注册代理咨询
-- 外商驻中国代表处、中外合资企业、中外合作企业以及外商独资企业设立
-- 外商投资企业向海外公司派汇资金咨询服务
-- 公司及个人中国税务筹划服务
-- 公司主体资本证书、各种文书公证和领事馆认证
-- 离岸金融服务、私人基金
-- 国际船舶登记
OFC优势
-- 全球各注册地咨询，满足各种专业需求
-- 专业机构，诚信服务，关注客户长期利益
-- 有着深厚的海内外会计行、律师行、顾问公司背景
-- 坚持优质专业水平、高度诚信与客观持平态度
-- 以合理的收费提供适时的优质服务，倡导专业服务为先
OFC团队
--我们相信人脉关系的重要性。我们视每一位客户和员工为长远的合作伙伴。
--详尽周到、严谨的服务团队
--热爱工作、热情服务
--工作的好伙伴，生活的好朋友
商业世界变量多，逆转快。未来的改变，我们未必都能一一预视，但可以确定的是，OFC人一定竭尽全力，跟客户并肩合作，面对未来的挑战，以创佳绩。
OFC
HangZhou Generous Investment Limited
杭州臻思投资咨询有限公司
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