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 [问题]再提BVI公司美国税的问题. 如果我是51%控股一个BVI公司,按大侠们 |
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[问题]再提BVI公司美国税的问题. 如果我是51%控股一个BVI公司,按大侠们 -- 龟就龟谁怕谁 - (135 Byte) 2007-5-29 周二, 12:17 (2709 reads) |
Jury
头衔: 海归中尉
加入时间: 2006/02/28
文章: 20
海归分: 4372
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作者：Jury 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
CFCs, like all other regular U.S. corporations (the so-called "C Corporation"), are subject to double taxation, i.e., the company pays tax on its income, and when it distributes its after-tax profits to shareholders as dividends, the shareholders will pay personal income tax on the dividends. Of course if the CFC is a qualified BVI company, generally it does not pay income tax at corporate level.
The major difference between a CFC and a U.S. corporation in terms of shareholder's tax liability is just a TIMING difference: shareholders of a U.S. corporation do not pay tax on dividends until the dividends are actually paid out, but U.S. shareholders of a CFC have to pay tax currently on the Subpart F Income of the CFC even though no dividends are paid out at all (please see posting in https://www.haiguinet.com/bbs/viewtopic.php?p=1126000 for the basics of CFC).
As explained by sapientaf, when the CFC actually distributes the profits to you as a shareholder, you do not need to pay tax again because that is treated as "previously taxed income". Otherwise a triple tax is incurred.
The bottom line is BVI/Cayman do not help (legally) American individuals at all.
作者：Jury 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
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