啟源顧問有限公司的部落格

Introduction to The Statute for Repatriation of Offshore Funds

In response to the changes of the international situation (such as U.S.-China trade war, Economic Substance Act requirements and the wave of global anti-tax avoidance), the Taiwan Government has planned three tax incentives. Besides, Taiwanese enterprises may have the need to restructure their investment structure and the global operation formation so as to repatriate funds to Taiwan. Taiwan government is also encouraging Taiwanese enterprises to repatriate funds that have been placed overseas in the past to Taiwan for industrial upgrading or reinvestment.

The first item is to provide a taxation consulting service.

The Taiwan Executive Yuan approved the program “Bring back investments from overseas Taiwanese enterprises” on 17 December 2018.

The implementation period of the above program is 3 years (from 1 January 2019 to 31 December 2021). It is oriented to the needs of enterprises. It provides a customized single-window service to integrate land acquisition, water and electricity usage, manpower, taxation and capital issues, etc. and assist Taiwanese enterprises to return and invest in Taiwan. Then it can also promote the local industries development and complete the shape of the supply chain of upstream, middle and downstream industries. In order to strengthen Taiwan's industrial development in the future and boost the economic momentum.

The second item is issued an interpretation letter of conformity determination for overseas funds by the individual.

境外資金匯回專法簡介

台灣政府因應國際情勢轉變(中美貿易戰、免稅天堂經濟實質法要求及全球反避稅浪潮興起)，台商有調整集團投資架構及全球營運布局而將資金匯回台灣的需求，鼓勵台商將過去停舶在海外的資金匯回台灣做產業升級或再投資，規劃了三項租稅優惠措施。

第一項是提供稅務專屬諮詢服務。

由台灣行政院於2018年12月17日核定「歡迎台商回台投資行動方案」。

實施期程為3年（2019年1月1日至2021年12月31日），以企業需求為導向，提供客製化單一窗口服務，整合土地、水電、人力、稅務與資金等政策措施，積極協助台商回台投資，進而帶動本土產業共同發展，形塑完整的上、中、下游產業供應鏈，以厚植台灣未來產業發展實力，增加經濟動能。

第二項是針對個人境外資金發布一致性認定規定之解釋函令。

Change of Business Scope for Shenzhen WFOE - Procedures and Fees

Unless otherwise indicated, the WFOE mentioned in this quotation refer to a limited liability company formed and registered in Shenzhen, China in accordance with the China Company Law and the related regulations and wholly-owned by one or more foreign companies or individuals.

Summary

The quotation applies to situations where a service type WFOE registered in Shenzhen intends to change its business scope and that no special license or permit or other change is required.

Our fees for handling the change of business scope for a service type WFOE in Shenzhen, China are RMB10,000 and our fees cover the services listed in Section 1(1) of this quotation. Our service fees, however, do not include the payment of official change filing charges.

深圳服務型外商獨資公司經營範圍變更程序及費用

除非另外說明，本報價所指外商獨資公司，特指根據中國《公司法》及其他相關法律法規組建、及註冊成立、由一個或多於一個外國公司或個人全資持有之有限責任公司。有限責任公司是外國投資者於中國大陸投資經營業務作為常用的投資形式。

概覽

本經營範圍變更登記服務報價只適用於於深圳註冊登記之服務型外商獨資公司（有限責任公司），并假設該外商獨資公司之經營範圍不涉及需要特別牌照或許可（前置或後置審批）之業務。

本所代理變更一家深圳服務型外商獨資公司經營範圍之費用為RMB10,000元。本所之服務費用已經包含本報價第一節第1項所列之服務，本所之服務費不包含政府規費、快遞費及文件翻譯服務費用等。該等費用請參閱第一節及附表1。

Change of Company Name for Shenzhen Service WFOE - Procedures and Fees

Unless otherwise indicated, the WFOE mentioned in this quotation refer to a limited liability company formed and registered in Shenzhen, China in accordance with the China Company Law and the related regulations and wholly-owned by one or more foreign companies or individuals. The registered address must be located at a commercial building with an office lease assigned for no less than 12 months.

Summary

The quotation applies to situations where a service type WFOE registered in Shenzhen intends to change its company name and that no special license or permit or other change is required.

Our fees for handling the change of company name for a service type WFOE in Shenzhen, China are RMB12,000 and our fees cover the services listed in Section 1(1) of this quotation. Our service fees, however, do not include the payment of official change filing charges.

深圳服務型外商獨資公司名稱變更程序及費用

除非另外說明，本報價所指外商獨資公司，特指根據中國《公司法》及其他相關法律法規組建、及註冊成立、由一個或多於一個外國公司或個人全資持有之有限責任公司。有限責任公司是外國投資者於中國大陸投資經營業務作為常用的投資形式。

概覽

本名稱變更登記服務報價只適用於於深圳註冊登記的服務性質之外商獨資公司（有限責任公司），并假設該外商獨資公司之經營範圍不涉及需要特別牌照或許可（前置或後置審批）之業務。

本所代理變更一家深圳服務型外商獨資公司名稱之費用為RMB12,000。本所之服務費用已經包含本報價第一節第1項所列之服務，本所之服務費不包含政府規費、快遞費及文件翻譯服務費用等。該等費用請參閱第一節及附表1。

Change of Director or Supervisor for Shenzhen WFOE - Procedures and Fees

Unless otherwise indicated, the WFOE mentioned in this quotation refer to a limited liability company formed and registered in Shenzhen, China in accordance with the China Company Law and the related regulations and wholly-owned by one or more foreign companies or individuals.

Summary

The quotation applies to situations where a WFOE registered in Shenzhen intends to change the members of the board of directors and/or supervisor and that no special license or permit or other change is required.

Our fees for handling the change of members of the board of directors and/or supervisor for a WFOE in Shenzhen, China are RMB8,000 and our fees cover the services listed in Section 1(1) of this quotation. Our service fees, however, do not include the payment of official change filing charges.

深圳外商獨資公司董事或監事變更程序及費用

除非另外說明，本報價所指外商獨資公司，特指根據中國《公司法》及其他相關法律法規組建、及註冊成立、由一個或多於一個外國公司或個人全資持有之有限責任公司。有限責任公司是外國投資者於中國大陸投資經營業務作為常用的投資形式。

概覽

本董事或監事變更登記服務報價只適用於於深圳註冊登記之外商獨資公司（有限責任公司），并假設該外商獨資公司之經營範圍不涉及需要特別牌照或許可（前置或後置審批）之業務。

本所代理變更一家深圳外商獨資公司董事或監事之費用為RMB8,000。本所之服務費用已經包含本報價第一節第1項所列之服務，本所之服務費不包含政府規費、快遞費及文件翻譯服務費用等。該等費用請參閱第一節及附表1。

Change of Legal Representative for Shenzhen WFOE - Procedures and Fees

Unless otherwise indicated, the WFOE mentioned in this quotation refer to a limited liability company formed and registered in Shenzhen, China in accordance with the China Company Law and the related regulations and wholly-owned by one or more foreign companies or individuals.

Summary

The quotation applies to situations where a service type WFOE registered in Shenzhen intends to change the legal representative, the members of the board of directors, general manager, and/or supervisor and that no special license or permit or other change is required.

Our fees for handling the change of the legal representative, the members of the board of directors, general manager, and/or supervisor for a service type WFOE in Shenzhen, China are RMB13,000 and our fees cover the services listed in Section 1(1) of this quotation. Our service fees, however, do not include the payment of official change filing charges.

深圳服務型外商獨資公司法定代表人變更程序及費用

除非另外說明，本報價所指外商獨資公司，特指根據中國《公司法》及其他相關法律法規組建、及註冊成立、由一個或多於一個外國公司或個人全資持有之有限責任公司。有限責任公司是外國投資者於中國大陸投資經營業務作為常用的投資形式。

概覽

本法定代表人變更登記服務報價只適用於於深圳註冊登記的服務性質之外商獨資公司（有限責任公司），并假設該外商獨資公司之經營範圍不涉及需要特別牌照或許可（前置或後置審批）之業務。

本所代理變更一家深圳服務型外商獨資公司法定代表人之費用為RMB13,000。本所之服務費用已經包含本報價第一節第1項所列之服務，本所之服務費不包含政府規費、快遞費及文件翻譯服務費用等。該等費用請參閱第一節及附表1。