Hong Kong Holding Company

Presentation on theme: "Hong Kong Holding Company"— Presentation transcript:

1 Hong Kong Holding Company
香港控股公司 Hong Kong Holding Company 香港公司 Corp. 1

2 Traditional Parent-Subsidiary
传统母公司-子公司结构 Traditional Parent-Subsidiary 中国公司 Corp. 运送商品 Delivery of Goods 出售商品 Sale Goods 香港公司 Corp. Sale Goods Internationally 出售商品 2

3 Brother-Sister Structure
兄弟公司结构 Brother-Sister Structure 中国公司 Corp. 香港公司 Corp. Sale Goods 出售商品 出售商品 Sale Goods Delivery of Goods 运送商品 3

4 公司层面的税收优势 Initial Tax Benefit 25% 16.5% 中国公司 Corp. 香港公司 Corp. 8.5% 4

5 Deferral of Taxation on 8.5%
延迟8.5%的所得税 Deferral of Taxation on 8.5% 20% 股息 Dividend 中国公司 Corp. 25% 企业所得税 Enterprise Tax 延迟税收 Defers Tax 16.5% 香港公司 Corp. 5

6 Brother-Sister 8.5% Savings
兄弟公司减少8.5%所得税 Brother-Sister 8.5% Savings 20% 股息 Dividend 中国公司 Corp. 25% 香港公司 Corp. 16.5% 7

7 Tax Issues of Holding Company
控股公司的税务问题 Tax Issues of Holding Company 转移定价 Transfer Price 1 有效的管理和控制 Effective Management & Control 2 受中国公民控股的外国公司 Controlled Foreign Corporation 3 税收协定 Income Tax Treaty 4 8

8 市场转移定价 Transfer Price 分销商支付市场价值
香港公司 Corp. 中国公司 Corp. 转移定价 Transfer Price 分销商支付市场价值 Fair Market Value Price to a Distributor 9

9 Effective Management & Control
有效的管理和控制 Effective Management & Control 指定香港董事长Appoint Hong Kong Director 香港公司 Corp. 非中国企业所得税纳税人公司 PRC Non-resident Company 中国公司 Corp. 中国企业所得税纳税人公司 PRC Resident Company 10

10 Controlled Foreign Corporation
受中国公民控股的外国公司 Controlled Foreign Corporation 可以以拓展业务需要为由累积收益不做股息分配 May Accumulate Income For Reasonable Business Needs 3 所有权或控制权测试 Ownership or Control Test 1 控股公司的所得税小于企业所得税的50% Holding Company Income tax is less than 50% of the Enterprises Tax 2 所有权测试 Ownership Test 持有10%或以上所有权的股东总共持股50%或以上 10% or greater owner owns 50% or more of foreign corporation 直接或间接控制权的测试 Direct or Indirect Control Test

11 帮助解决“受中国公民控制的外国公司”的问题 Help Solve the CFC Problem
控股公司 Holding Company 100% 香港公司 Corp. 离岸信托 Offshore Trust © Law Firm of Mark Merric, LLC, All Rights Reserved

12 税收协定问题 Treaty Issues 卸货点转移所有权 起运点转移所有权 起运点转移所有权 有税收协定 没有税收协定 Treaty
FOB Destination 起运点转移所有权 FOB Shipping Point 起运点转移所有权 FOB Shipping Point 香港公司 Corp. 没有税收协定 Non-treaty 中国公司 Corp. 有税收协定 Treaty 15

13 Information Confidentiality
信息保密性 Information Confidentiality © Law Firm of Mark Merric, LLC, All Rights Reserved

14 Inbound v. Outbound Structure
个人 Inbound v. Outbound Structure 美国 信托 Trust 香港公司 Corp. 中国公司 Corp. 中国公司 Corp. 香港公司 Corp. 18

15 What is the Company Doing?
个人 What is the Company Doing? 股息、 1. Owns a Chinese Corporation 资 2. Exporting 资 3. International Accounting Company 19

16 个人 Owns a Chinese Corp 股息、 Treaty Rate – 5% 资 Active Business 资
Guo Shui Han 609 股息、 Dividend Received not Taxed by Holding Company 20

17 个人 Active Business 股息、 Types 资 Import/Export Service 资
International Accounting Services 股息、 Tax Rate of Holding Company Nation 资 Barbados 1.5% 资 Controlled foreign corp. issue 21

18 个人 Owns a Chinese Corp 股息、 Treaty Rate – 5% 资 Active Business 资
Guo Shui Han 609 股息、 Non-Treaty Rate – 10% 22

19 个人 Exporting Goods 股息、 U.S. FOB Shipping Point 资 Treaty 资
Check the Box - Grantor Trust 股息、 Treaties with European Countries 23

20 Treaty Benefit Not Allowed
Classified Corp. Under China’s law U.S. Partnership No Treaty Benefit to Chinese Owner U.S. Dividend 美国 894(c) Blocker Rules 中国 © Law Firm of Mark Merric, LLC , All Rights Reserved

21 个人 Treaty With U.S. 股息、 Interest – Portfolio Interest Exclusion 资
Dividend – 30% instead of 10% 资 Royalty – 30% withholding instead of 0% 25

22 个人 Exporting Goods 股息、 Interest - Port 股息、 Directly Own Works 资
Check the Box – no IRC 894(c) 资 Grantor Trust – no Article 1(6) 股息、 Treaty Qualification – Erosion Base Test 26

23 个人 Exporting Goods Chinese Corp. Exporting Accounting Service Treaty
HK; Sing; Barbados Other treaty nations Billing Chinese co. Non-Treaty 27