啟源顧問有限公司的部落格

BVI Economic Substance (Companies and Limited Partnership) Act, 2018

The BVI Economic Substance (Companies and Limited Partnership) Act, 2018 has been gazetted on 19 December 2018 and effective from 1 January 2019.

You are required to do the following under the new Act:

1. Identify whether your BVI company is a tax resident outside of the BVI

If your company is a tax resident outside of the BVI (except for jurisdictions included in the EU list of non-cooperative jurisdictions), the economic substance requirements do not apply to your company. To prove the non-resident status in BVI, the government of the BVI may require you to provide the satisfactory evidence such as Tax Identification Number, Tax Residence Certificate and assessment or payment of a tax liability, etc.

英屬維京群島經濟實質（公司和有限合夥企業）法案2018

英屬維京群島經濟實質法例已在2018年12月19日刊登憲報並在2019年1月1日起開始實施。

為符合新法例的要求，需要作出以下動作：

1.識別閣下的英屬維京群島公司是否英屬維京群島以外的稅務居民

如你的公司是英屬維京群島以外的稅務居民(歐盟非合作地區名單內的地區除外)，新的經濟實質要求並不適用於你的公司，但你仍需提交稅務居民地區的證明。如稅務居民號碼，稅務居民證明書，稅務評估文件或支付的證明等等。

中國將對部分美國商品提高關稅稅率

2019 年 5 月 9 日，美國政府宣佈，自 2019 年 5 月 10 日起，對從中國進口的 2,000 億美元清單商品加征的關稅稅率由 10%提高到 25%。

中國國務院關稅稅則委員會於 2019 年 5 月 13 日發佈公告，根據《中華人民共和國對外貿易法》、《中華人民共和國進出口關稅條例》等法律法規和國際法基本原則，決定自 2019 年 6 月 1 日 0 時起，對已實施加征關稅的 600 億美元清單美國商品中的部分商品，提高加征關稅稅率。其中 2,493個稅目商品實施加征 25%的關稅， 1,078 個稅目商品實施加征 20%的關稅， 974 個稅目商品實施加征10%的關稅， 595 個稅目商品仍實施加征 5%的關稅。 本次中國對部分美國商品調整關稅之稅率請參閱下表。

China Raises Tariffs on Some US Goods

An announcement was made by the government of the United States on May 9, 2019, which declared that American government would raise tariff rates from 10% to 25% for USD200 billion listed goods that imported from China from 10 May 2019.

In light of this situation, Customs Tariff Commission of the State Council of the PRC issued a notice in accordance with Foreign Trade Law of the PRC, Regulations on Import and Export Tariffs of the PRC and fundamental principles of international law. The Commission decided to raise tariff rates from 1 June 2019 for part of USD60 billion listed U.S. goods that already had been imposed additional tariffs. Chinese government will impose 25% tariffs for 2,493 tariff item commodities, 20% tariffs for 1,078 tariff item commodities and 10% tariffs for 974 tariff item commodities. For 595 tariff item commodities, the Chinese government will still impose 5% tariffs. Please refer to the attached schedule for the adjusted tariff rates on part of U.S commodities.

Kaizen will keep close attention on the following negotiations and give our valuable feedback to you.

Registration of a Qianhai FICE - Procedures and Fees

Unless otherwise indicated, the FICE mentioned in this quotation refer to a limited liability company formed and registered in Qianhai, Shenzhen in accordance with the China Company Law and the related regulations and wholly owned by one or more foreign companies or individuals. A FICE in the form of a limited liability company is by far the most popular investment vehicles in China amongst foreign investors. 

Summary

This quotation applies to situations where a foreign investor intends to set up a company in Qianhai, Shenzhen to carry out the business of a trading nature, including retailing, wholesaling, import and export, distribution and agency and that nothing special license or permit other than the business license is required. A foreign-invested company registered in China for the purpose of carrying out the fore-mentioned activities is commonly known as a “FICE”.

Our fees for handling the formation and registration of a FICE in Qianhai, Shenzhen are USD2,000 which cover the services listed in Section 1(1) of this quotation. Our service fees, however, do not include the payment official registration charges, setting up Internet Banking Facility, legalization of identity documents of the shareholder/member of the FICE.

深圳前海商貿型外商獨資公司註冊程序及費用

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常用的投資形式。

概覽

本注册服務報價只適用於深圳前海深港現代服務業合作區註冊成立一家主要業務爲為商貿型，例如從事進出口、批發、零售及佣金代理業務之外商獨資公司（有限責任公司），幷假設擬註冊成立之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。

本所代理於深圳前海深港現代服務業合作區註冊成立一家業務範圍主要為商貿性質之外商獨資公司之費用為USD2,000。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，即從公司名稱預查、名稱核准直至銀行賬戶開設。簡而言之，當本所把註冊文件移交客戶後，客戶即可以開始經營其於公司章程所述之業務。本所之服務費不包含政府規費、文件公證及文件翻譯服務等。該等費用請參閱第一節及附表1。

Registration of a Service Type WFOE in Qianhai - Procedures and Fees

Unless otherwise indicated, the WFOE mentioned in this quotation refer to a limited liability company formed and registered in Qianhai, Shenzhen in accordance with the China Company Law and the related regulations and wholly owned by one or more foreign companies or individuals. A WFOE in the form of a limited liability company is by far the most popular investment vehicles in China amongst foreign investors. 

Summary

This quotation applies to situations where a foreign investor intends to set up a WFOE in Qianhai, Shenzhen to carry out the business of a service nature, including management, consultancy, and business services and that no special license or permit other than the business license is required.

Our fees for handling the formation and registration of a service type WFOE in Qianhai, Shenzhen are USD2,000 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 registration charges, setting up internet banking facility, legalization of identity documents of the shareholder/member of the WFOE.

深圳前海服務型外商獨資公司註冊程序及費用

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常用的投資形式。

概覽

本注册服務報價只適用於深圳前海深港現代服務業合作區註冊成立一家主要業務爲服務性質，例如商業服務及諮詢、管理、顧問服務之外商獨資公司（有限責任公司），幷假設擬註冊成立之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。

本所代理於深圳前海深港現代服務業合作區註冊成立一家業務範圍主要為服務性質之外商獨資公司之費用為USD2,000。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，即從公司名稱預查、名稱核准直至銀行賬戶開設。簡而言之，當本所把註冊文件移交客戶後，客戶即可以開始經營其於公司章程所述之業務。本所之服務費不包含政府規費、文件公證及文件翻譯服務等。該等費用請參閱第一節及附表1。

Value-added Tax Rate IN CHINA

Effective from April 1, 2019

For the different taxable items of China's value-added tax (VAT) and different types of taxpayers, we classify the VAT rate into the following four categories and list the taxable items of the four categories and the corresponding tax rates respectively.

1.    The VAT rate applicable to VAT general taxpayers for sales or import of goods, sales of taxable services.

2.    The VAT rate applicable to all taxpayers for export of goods, services or intangible assets.

3.    VAT deducted rate applicable to VAT general taxpayers for the purchase of agricultural products.

4.    VAT leviable rate applicable to small-scale taxpayers or VAT general taxpayers who allowed to use the simple tax computation method.

中國增值稅稅率表

(2019年4月1日起生效)

針對中國增值稅不同的應稅專案及不同類別的納稅主體，本所將增值稅稅率分為以下四個類別，分別詳細列示該四個類別的應稅專案內容及對應之稅率。

第一類：   銷售和進口貨物，及銷售應稅勞務適用的增值稅稅率，適用於增值稅一般納稅人

第二類：  出口貨物、服務以及無形資產的增值稅稅率，適用于所有納稅人

第三類：  增值稅扣除率，適用於購進農產品的增值稅一般納稅人

第四類：  增值稅徵收率，適用于小規模納稅人及允許簡易徵收的增值稅一般納稅人

Change of Company Name for Shenzhen FICE - Procedures and Fees

Unless otherwise indicated, the FICE 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. A FICE in the form of a limited liability company is by far the most popular investment vehicles in China amongst foreign investors. 

Summary

The quotation applies to situations where a FICE 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 FICE in Shenzhen, China are RMB18,000 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.

深圳商貿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最為常用的投資形式。

概要

本變更服務報價只適用於於深圳註冊成立一家主要業務為商貿型，例如從事進出口、批發、零售及傭金代理業務之外商獨資公司（有限責任公司），並假設擬註冊成立之外商獨資公司所經營之產品無需特別牌照或許可。

本所代理變更一家深圳商貿型外商獨資公司名稱之費用為RMB18,000。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、文件公證及文件翻譯服務等。該等費用請參閱第一節及附表1。

Change of Legal representative for Shenzhen FICE - Procedures and Fees

Unless otherwise indicated, the FICE 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 FICE registered in Shenzhen intends to change its legal representative and that no special license or permit or other change is required.

深圳商貿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于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于於深圳註冊登記的商貿性質之外商獨資公司（有限責任公司），並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商貿型外商獨資公司法定代表人之費用為RMB18,000。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 Registered Address for Shenzhen FICE - Procedures and Fees

Unless otherwise indicated, the FICE 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 FICE registered in Shenzhen with small scale taxpayer status intends to change its registered address and that no special license or permit or other change is required.

Our fees for handling the change of registered address for a FICE in Shenzhen, China are RMB17,000 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.

深圳商貿型外商獨資公司註冊位址變更程序及費用

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于中國大陸投資經營業務作為常用的投資形式。

概覽

本註冊位址變更登記服務報價只適用于於深圳註冊登記的商貿性質之外商獨資公司（有限責任公司），並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，且該外商獨資公司為小規模納稅人。

本所代理變更一家深圳商貿型外商獨資公司註冊地址之費用為RMB17,000。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、快遞費及檔翻譯服務費用等。該等費用請參閱第一節及附表1。

Deregistration of a Shenzhen FICE - Procedures and Fees

Unless otherwise indicated, the FICE 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 FICE registered in Shenzhen intends to liquidate and deregister its legal body and that no special license or permit is involved.

深圳商貿型外商獨資公司注銷程序及費用

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最為常用的投資形式。

概要

本注銷服務報價只適用於深圳註冊之商貿型外商獨資公司（有限責任公司）的注销，并假設擬注销之外商獨資公司無特別牌照或許可。

本所代理注銷一家于深圳註冊成立之商貿型外商獨資公司之費用為RMB22,000。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，即從登報公告、清算組備案、到向商務部門、工商局、稅務局、外匯局、銀行等所有相關部門申請注銷。本所之服務費不包含註銷審計報告的費用。該等費用請參閱第一節及附表1。

Registration of a Shenzhen FICE - Procedures and Fees

Unless otherwise indicated, the FICE 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. A FICE in the form of a limited liability company is by far the most popular investment vehicles in China amongst foreign investors. 

Summary

This quotation applies to situations where a foreign investor intends to set up a company in Shenzhen, China to carry out the business of a trading nature, including retailing, wholesaling, import and export, distribution and agency and that nothing special license or permit other than the business license is required. A foreign-invested company registered in China for the purpose of carrying out the fore-mentioned activities is commonly known as a “FICE”.

Our fees for handling the formation and registration of a FICE in Shenzhen, China are USD2,000 which cover the services listed in Section 1(1) of this quotation. Our service fees, however, do not include the payment official registration charges, setting up Internet Banking Facility, legalization of identity documents of the shareholder/member of the FICE.

深圳商貿型外商獨資公司註冊程序及費用

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最為常用的投資形式。

概要

本註冊服務報價只適用於於深圳註冊成立一家主要業務為商貿型，例如從事進出口、批發、零售及佣金代理業務之外商獨資公司（有限責任公司），并假設擬註冊成立之外商獨資公司所經營之產品無需特別牌照或許可。

本所代理於深圳註冊成立一家業務範圍主要為商貿性質之外商獨資公司之費用為USD2,000。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，即從公司名稱預查、名稱核准直至銀行賬戶開設。公司註冊成立後，本所可以代辦經營進出口業務所需要之“對外貿易經營者登記備案”及“增值稅一般納稅人資格認定”。本所之服務費不包含政府規費、文件公證及文件翻譯服務等。該等費用請參閱第一節及附表1。