什么是導管公司? What is a conduit company? 導管公司是指通常以逃避或減少稅收、轉移或累積利潤等為目的而設立的公司。

導管公司

(Conduit Company)

導管公司是指通常以逃避或減少稅收、轉移或累積利潤等為目的而設立的公司。
這類公司僅在所在國登記注冊，以滿足法律所要求的組織形式，而不從事制造、經(jīng)銷、管理等實質性經(jīng)營活動。

導管公司(Conduit Company)

2014-07-12 威科先行

什么是導管公司?

What is a conduit company?

導管公司是指通常以逃避或減少稅收、轉移或累積利潤等為目的而設立的公司。這類公司僅在所在國登記注冊，以滿足法律所要求的組織形式，而不從事制造、經(jīng)銷、管理等實質性經(jīng)營活動。（國稅函[2009]601號）

跨國公司在另一國家設立導管公司，因為該國與第三方國家簽有稅收協(xié)定。而該跨國公司以導管公司的名義進行實際利益歸屬于自己的經(jīng)濟活動，從而“不正當?shù)亍毕硎艿搅肆硗鈨蓢g的稅收協(xié)定利益。

此類避稅安排中的導管公司通常是公司形式，但也有可能是合伙企業(yè)、信托或企業(yè)類似的經(jīng)濟實體。

A conduit company refers to the company established for the purpose of tax evasion and reduction or transfer or accumulation of profits. Such kind of companies are registered in the country where they are located only to satisfy the legal requirements for its organization form, and do not engage in any substantive operation activities of manufacturing, distribution and management.（Guoshuihan 2009 No.601）

A company situated in a treaty country is acting as a conduit for channeling income economically accruing to a person in another State who is thereby able to take advantage “improperly” of the benefits provided by a tax treaty.

The “conduit company” which is characteristic of such schemes is usually a corporation, but may also be a partnership, a trust or a similar entity.

直接導管模式

Direct conduits

A國的居民公司（甲）從B國收取股息、利息或特許權使用費。根據(jù)A國與B國的稅收協(xié)定，甲公司無需在B國繳納預提所得稅或者可以享受優(yōu)惠稅率。與此同時，甲公司被另一家位于第三方國家（C國）的居民公司（丙）所全資持有，而丙公司無法直接享受A國與B國之間的稅收協(xié)定優(yōu)惠待遇。事實上，A國甲公司的成立目的是為了C國丙公司取得A與B國間的稅收協(xié)定利益，并且丙公司會事先將能夠產(chǎn)生股息、利息或者特許權使用費的資產(chǎn)和權益轉移至甲公司。

此外，A國對符合條件的所得實行免稅優(yōu)惠，例如，符合A國體制的母子公司，或者符合A國與B國的協(xié)定的股息可以享受免稅。

A company resident of State A receives dividends, interest or royalties from State B. Under the tax treaty between States A and B, the company claims that it is fully or partially exempted from the withholding taxes of State B. The company is wholly owned by a resident of a third State not entitled to the benefit of the treaty between States A and B. It has been created with a view to taking advantage of this treaty’s benefits and for this purpose the assets and rights giving rise to the dividends, interest or royalties were transferred to it.

The income is tax-exempt in State A, e.g. in the case of divides, by virtue of a parent-subsidiary regime provided for under the domestic laws of State A, or in the convention between Sates A and B.

腳踏石導管模式

'Stepping stone' conduits

腳踏石導管公司的設置模式與直接導管公司一樣，不同的是，A國甲公司的所得在A國是全額征稅。但是甲公司會向另一家設立在D國的丁公司（輔助導管公司）支付高額利息、傭金、服務費或類似費用。在A國，這些向D國支付的費用都可以進行稅前扣除，而D國則對特殊架構下收取的所得免于征稅。

上述例子中，A 國甲公司和D國丁公司都是導管公司，其性質猶如C國丙公司的墊腳石，因而被稱為踏腳石導管公司。

The situation is the same as in example of 'direct conduits'. However, the company resident of State A is fully subject to tax in that country. It pays high interest, commissions, service fees and similar expenses to a second related “conduit company” set up in State D. These payments are deducible in State A and tax-exempt in Sate D where the company enjoys a special regime.

圖解

Diagram

無論是“直接導管”或“腳踏石”模式都是在導管公司所在國并沒有產(chǎn)生實質性稅負，這正是導管架構最重要的特征。如果僅有稅收協(xié)定的優(yōu)惠待遇而所在國本身沒有優(yōu)惠政策，也不會產(chǎn)生凈稅收利益。

In either case the use of the “conduit company” does not five rise to substantial taxation in the conduit States. This is normally essential for the scheme, as otherwise the advantage of using the tax treaty would mostly be compensated for by taxation in that State.

A國或D國公司的利潤最終不需要轉到C國丙公司去嗎？

conduit company，導管公司是指通常以逃避或減少稅收、轉移或累積利潤等為目的而設立的公司。這類公司僅在所在國登記注冊，以滿足法律所要求的組織形式，而不從事制造、經(jīng)銷、管理等實質性經(jīng)營活動。

導管公司是指通常以逃避或減少稅收、轉移或累積利潤等為目的而設立的公司。