海外投资及税收筹划-英国篇 Overseas Investment and Tax Planning – UK设立海外离岸公司是目前许多企业所采用的税务筹划方法之一，选择在离岸司法管辖区设立公司，可以转移和积累与第三国营业或投资而产生的利润，利用离岸地公司的免税及优惠达到筹划税务的目的，实现企业利益最大化。除了可以帮助企业达到进军海外市场的目的外，还可以合法避税、降低税费成本、自由接收外汇、方便引资、加强海外融资能力，有助于企业开展海外贸易，避开关税壁垒，同时对提升企业形象信誉及国际地位也有积极作用。 Setting up overseas companies is one of the common tax planning methods adopted by companies at present. It can often help transfer and accumulate the profits generated by business or investments in a third country, and use the tax exemption and preferential policies of offshore companies to achieve the purpose of tax planning and maximize interests. In addition, it can help companies reach the purpose of entering overseas markets, legally reduce taxes & costs and freely receive foreign exchange to facilitate investment and strengthen overseas financing capacity. It is helpful for companies to carry out overseas trade and avoid tariff barriers. At the same time, it also plays a positive role in enhancing corporate image, reputation and international positions. 设立海外公司还具有用离岸公司注册商标及持有版权，保护无形资产； 公司的注册资料及文件高度保密；无营业范围和地区范围限制；注册程序便捷、开放、并且成本低廉及简便的公司管理模式等优点。而个人用户使用海外离岸公司的主要理由则是可以用于投资规划、税收规划、移民前期规划、财富传承规划、移民及签证便利、保密和隐私等。 Offshore companies for the purpose of intangible assets protection can use overseas companies to register Trademarks and Copyrights. The company's registration information and documentations are highly confidential. No restrictions are set on business and regional scopes. The registration procedure is convenient and open, the cost is low and the company management model is simple and convenient. The main reason for individual users to set up overseas offshore company is that it can be used for investment planning, tax planning, immigration planning, wealth inheritance planning, immigration and visa purposes,again it’s convenient, confidential and private. 在注册地的选择中，英国是目前市场上最受欢迎的海外离岸公司的注册地之一，也是企业家考虑进行贸易、海外投资和运营企业的最佳地方之一。英国为作为欧洲税收较低的国家，法制健全且非常稳定，在世界范围内有巨大影响力，是经济发达、商业繁荣、教育体系先进及对外高度开放的全球化国家典范,已经成为国人拓展海外市场最受欢迎的选择之一。像万达、复兴等等行业巨头都率先纷纷布局。2020年国内知名电子雾化烟品牌，喜雾（Myst Labs）入驻英国市场包括著名高端百货Selfridges在内的全英36家大型商场和300家电子烟零售店铺，还进驻了英国公立医院，成为英国第一批可以用医保购买的电子烟产品。其原因源于2019年国内禁止网上销售的政策发布之后，电子烟行业陷入了逆境，而得益于英国宽松的政策，自2018年起，英国将电子烟作为药品，开始允许在医院出售。从以上案例可见，拓展海外市场可以帮助企业扭转逆境，成功实现营销战略。投资者如果想拓展英国市场，注册英国公司，也是入驻英国市场的第一步。 How to choose the registration location of an offshore company is an important issue. The UK is currently one of the most popular countries for registration of offshore companies, and the UK is one of the best places for business owners to consider in terms of trading overseas, investing and running a business. As a lower tax country in Europe, with a sound & stable legal system, developed economy, business prosperity, advanced education system, high openness and globalization, UK has huge influence in the world and became one of the most popular choices to expand overseas market. China industry giants such as Wanda, Fusun have taken the lead of entering UK market. Recently, in 2020, the well-known domestic electronic atomizing cigarette brand，Myst Labs has entered 36 large shopping malls (including famous high-end department store Selfridges) and 300 e-cigarette retail stores in the UK market. It also entered public hospitals in UK and became the first e-cigarette products that can be purchased with medical insurance in the UK. The reason for this is the result of 2019 China domestic online sales ban policy putting the electronic cigarette industry in adversity, and thanks to the loose policy in UK, since 2018, the British began allowing selling electronic cigarettes as a drug in hospitals. From the above examples, expanding overseas market can help companies turn adversity and achieve successful marketing strategy. If investors want to expand in the UK market, registering a UK company is also the first step.
中国公司喜雾入驻英国市场 Chinese Company Myst Labs entered the UK market in 2020 注册英国公司的优势： 1、成立费用不高、后续维护服务相对简单 2、每年后期的维护成本比较低：注册英国公司，如果不在当地运营业务，每年只需要提交不活跃报告。不需要进行审计报税，只需要缴纳每年的固定管理费即可。 3、银行账户可自由兑换外汇不受限制，也可以把英国公司银行账户开设在英国本土以外的国家后期只要不与英国本地客户有生意上的往来是不需要交税的。所以，比如注册离岸公司只是为了收汇，那英国公司是不错的选择。 4、英国与多国签署双边税收协定，如一家总部设在英国的控股公司，拥有海外子公司的已发行股本的10%以上时，子公司的预提税率可降低到5%。无论股东居住在哪个国家，在将股利分配给股东时，免征预提税。母公司分配股利，如总部设在英国的控股公司，免征预提税。（现在英国脱欧后需要和包括欧盟成员国及世贸组织成员国等签订协议，其过程可长达10年） 5、作为投资者的减免税天堂，为了促进初创企业的良性发展，税务海关总署（HMRC)给一些英国投资者（投资于英国控股公司或者投资于设在英国的符合特定条件的初创公司)提供两种税收激励计划：种子企业投资计划（SEIS），企业投资计划（EIS）通过向私人投资者提供50％的投资税减免（最多150,000英镑）及资本利得免税来鼓励大家投资新创公司 Advantages of Setting up a UK company: 1.The establishment cost is low and the follow-up maintenance service is relatively simple. 2.The annual maintenance cost is relatively low: If the company registered in the UK does not operate the business locally, only the annual inactive report is required for submission without audit and tax declaration. Only a minimum amount of annual fixed management fee need to be paid. 3.Bank accounts opened in UK are freely convertible for foreign exchange without restrictions, and you can open bank accounts of UK in countries outside the UK. You do not need to pay tax in the case that you do not have business dealings with local customers in the UK. For example, if you register an offshore company just to collect foreign exchange, then a UK company is a good choice. 4.UK has signed bilateral tax agreement (BTA) with many countries: For instance,a holding company based in UK with more than 10% of the issued share capital ofits overseas subsidiaries, the withholding taxes of subsidiaries can be reducedto 5%. As a holding company based in UK, when the Parent company distribute dividends to shareholders in any countries, withholding tax shall be exempted (Its worthyto note that now UK needs to resign agreements with EU members and WTO members after Brexit, and the process can take up to 10 years) 5.As investors tax haven, in order to support development of start-ups, HMRC provides two types of tax incentive plans to some eligible investors: seed enterprise investment plan (SEIS) and enterprise investment plan (EIS) to encourage people to invest in start-ups, offering a 50% investment tax deduction (up to£150,000) and a capital gains tax exemption to private business investors. 除了喜雾利用英国宽松政策成功进行海外业务拓展战略的案例外，还有哪些企业适合注册海外离岸公司？ l 国际贸易公司：在国际贸易中引入海外公司在低税区组建公司能够获得大幅度减税的机会。 l 金融公司：通过建立海外金融公司实现集团间资金管理可更好地节省税款。 l 中间控股公司：为了追求利润最大化，跨国公司会综合利用国内法和双边税收协定的规定，以合法的形式达到避税目的，在来源国和居民国都不纳税，实现双重免税。选择注册离岸公司在英国进行投资。为跨国纳税人避税提供了可能。 l 个人服务公司：在工程、航空、金融、计算机、电影和娱乐业提供专业服务的个人，通过建立海外个人服务公司，可以获得大幅度减税的利益。利用海外公司，可以在个人通常居住国以外的地方提供多种个人服务，所得的酬金可以存在国外，不必纳税。而且，以这种方式构成的个人收入可降低个人所得税。 l 国际投资公司：在许多情况下，因特殊投资所带来的资本增值可无需交税。另外，利用在同缔约国有双重课税协议的无税或低税司法管辖区建立的公司，可以把股息的预扣税大大降低。 In addition to the Chinese Company Myst Labs successful overseas expansion strategy by leveraging favorable policies in the UK, which companies should set up overseas offshore companies? l International trading companies: the establishment of overseas branches in low-tax regions provides the opportunity of substantial tax reduction. l Financial companies: achieve inter-group fund management purpose and better save taxes l Intermediate holding companies: transnational corporations can make comprehensive use of the provisions of domestic laws and BTAs to achieve tax avoidance legally. Choose registered offshore companies in the UK can facilitate achieving double tax exemption. l Personal service companies: Professionals in financial, engineering, aviation, IT, film and entertainment industry to can obtain the benefit of substantial tax cut through the establishment of overseas personal services company as individual scan usually offer a wide range of personal services outside country of residence. Moreover, consisting of personal income in this way can reduce personal income tax, l International investment companies: in many cases, capital gain can be tax free due to thenature of special investment. In addition, the withholding tax on dividends can be significantly reduced by using companies established in non-tax or low-tax jurisdictions with BTA contracting countries
注册英国公司流程： 1、确定英国公司名称(英文); 5、确定英国公司注册资本（视拟注册公司类型而定，私人有限公司等可为100英镑，目前1-50万英镑无印花税费）。 6、 进行注册申请（我司可代办） 7、预约银行开户（我司可代办） Procedures for setting up a UK company: 1. Determine the name of the UK company 2. Sign the entrusted service agreement and the memorandum document 3. Provide the registered address in the UK -this will be a publicable address (our company can provide); 4. Provide the identification certificates of at least one director and one secretary (copy of ID card or passport, above theage of 16). If the shareholder is a legal entity, please provide a copy of the business license of the entity and a copy of the record file, and confirm the shares holding of the company; 5. Determine the registered capital and paid capital of the UK company (depending on the types of company to be registered .For instance, registration capital for private limited company can be 100 GBP, currently stamp duty taxes are free on capital investments from 10,000-500,000 GBP) 6. Processing registration 7. Make an appointment for bank account opening. 我们的服务内容：
（政府收费项目：公司注册费、增股税等政府费用不含在我司服务费内） Our services: 1. company registration (including assistance incompany name search at the registry) 2. company related documents(including company stock record book and the articles of incorporation, etc.) and stamps preparation 3. assist in the opening of bank accounts of the company (including recommendation and arrange appointment for opening accounts) 4. appoint company secretary 5. Provide to the company's registration address 6. other services: Consulting services; Planningservices; Minutes of meetings; Accounting annual report and tax declaration (if no business is generated, submit annual inactive report); change of director/transfer of shares 7. Government charges such as company registration fee, rights issue tax and other government handling fees are not included in our service fees 关于注册地址: 您的注册地址(被称为主要营业地点)是官方通信发送的地方，例如来自英国税务海关总署(HMRC)的信件。它必须是:一个实际地址；您主要的工作地点；在有限责任公司注册的同一个国家(例如，在苏格兰注册的有限责任公司必须有在苏格兰注册的办公地址)，一旦注册成功，您就可以搬到英国的任何地方；您可以使用邮政信箱，但您还必须在邮政信箱号码之后包括实际地址和邮政编码。可以使用您的家庭地址，但此地址将是公开的。请注意，HMRC是英国的政府税务和海关办公室，它是英国唯一负责所有应在英国缴纳的税款和海关费用的办公室; 对于任何居住在国外的人来说，拥有一个注册的英国地址是最困难的环节，而且这个地址也直接与任何银行账户和所有应缴税款有关。所有来自公司之家、英国税务海关总署(HMRC)和持有与公司有关联账户的银行的官方信函，都将发送到在英国正式注册的公司地址。公司成立后，可以更改地址和与公司相关的人员的姓名，以及与公司相关的公司。 About registered address: Your registered address (known as the principal place of business) is where officialcorrespondences such as letters from HMRC, are sent. It must be a physical address, your main place of work, and in the same country that your limited partnership is registered in (for example, a limited partnership registered in Scotland must have a registered office address in Scotland) - once you’re incorporated you can move anywhere inUK. You can use a P.O. Box, but you must also include your physical address and zip code after the P.O. Box number. You can use your home address, but thisaddress will be public *For anyone living abroad, having a registered UK address is the most difficult aspect, and this address is also directly linked to any bank account and alltaxes payable. All official correspondence from Companies House, HMRC and the Bank which holds an account linked to the company, will send communications to the officially registered company address in the UK. Once the company has been set up, it is possible to change the address and also the names of the people associated with the company, and also the companies which are associated with the company *Note that the HMRC is the government tax and customs office in the UK, and it is theonly office in the UK that is responsible for all taxes and customs fees due inthe UK. 注册事宜交由我司帮您代理，可免除繁琐流程，您只需提供身份证件，签订委托协议，其他操作细节由我们帮您一站注册（详细情况可扫描添加微信或来电咨询）(在下一期我们会讨论更多关于个人投资者注册海外离岸公司财税筹划，敬请期待) With our assistance, you can avoid the cumbersome process, you only need to provide required documents, sign the entrusting agreement, and leave the rest to us for the one-stop solutions (scan to add our consultant on WeChat or call us at +8613810284967 for detailed information)
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