外商投资的主体， 集体和公司，哪一个更好

NEWBEE

求教各位

如题，假如想在中国做外商投资

自己是澳洲公民

是集体投资仍是应该注册一个 sole trader 的公司

这二者在税务上有甚么分别

哪一种更利于操作？

谢谢

eve1518

每个企业的税种根本统一，但税率有时会纷歧样的
每个中央对外企的政策是纷歧样的~也波及到企业所处的行业
波及的税种有：增值税、企业所得税、营业税、集体所得税、城市保护建立税、教育费附加、房产税、土地使用税、印花税、还有一些中央税种
详细仍是最佳征询中国会计~

拉链

澳洲护照在中国p用都没有。。详细案例参照rio 案等。。
说回税法： 国税都同样。。地税 不同。。2楼给出了地税的粒子。。。
集体投资  在国际叫个体户。。。没有见过本国护照持有人做个体户的。。危险太大。。。一旦产生啥。。资产全充公。。坑你没磋商。。。

kidd1984

明天没分了，今天补上

acan6666

If you register a company in China and you are the shareholder of the Chinese company, and assume you are an Australian resident for tax purpose, then the tax implications are:


•        Attribution Regimes - The Company is a controlled foreign corporation as you control it. Attribution is, therefore, possible in relation to any tainted or passive income, unless the active income test is passed.

•        Dividend – If active income test is passed, you will need to include dividend received from the Chinese Company as assessable foreign income in your personal tax returns.

•        Foreign income tax offsets –foreign income tax offsets will be available.

•        Deductibility - Deduction will be available if they are incurred in gaining the dividend, such as interest expense.

•        CGT issue - If you want to sell the shares in Chinese company, the amount of the capital gain or loss is included in tyour personal tax returns.