外商投资的主体， 个人和公司，哪个更好

hao_hao

请教各位

如题，如果想在中国做外商投资

本人是澳洲公民

是个人投资还是应该注册一个 sole trader 的公司

这两者在税务上有什么分别

哪种更利于操作？

谢谢

spcd990

每个企业的税种基本一致，但税率有时会不一样的
每个地方对外企的政策是不一样的~也涉及到企业所处的行业
涉及的税种有：增值税、企业所得税、营业税、个人所得税、城市维护建设税、教育费附加、房产税、土地使用税、印花税、还有一些地方税种
具体还是最好咨询中国会计~

lee2267

澳洲护照在中国p用都没有。。具体案例参照rio 案等。。
说回税法： 国税都一样。。地税 不同。。2楼给出了地税的粒子。。。
个人投资  在国内叫个体户。。。没有见过外国护照持有人做个体户的。。风险太大。。。一旦发生啥。。资产全充公。。坑你没商量。。。

hao_hao

lee2267 发表于 2012-11-20 20:11
澳洲护照在中国p用都没有。。具体案例参照rio 案等。。
说回税法： 国税都一样。。地税 不同。。2楼给出了 ...

今天没分了，明天补上

jeff_lawsons

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.