| 作者 |
 [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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| 所跟贴 |
JURY说对了一半但你认为只要CFC公司付过税了，你从公司拿钱就不用付税了是BS,不懂装懂 -- 加州天使 - (828 Byte) 2007-5-30 周三, 10:19 (486 reads) |
sapientaf
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加入时间: 2006/08/20
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来自: 弯曲，上海，班格罗尔，北京，新加坡
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作者：sapientaf 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
举个例子吧：
Example 1a
在BVI的离岸公司，有$100的利润符合subpart F income.
Corp Tax:
BVI的离岸公司不用交BVI Corp Income Tax for BVI gvt since there is no such tax.
BVI的离岸公司不用交US Corp Income Tax since it is not a US corp.
US only tax the US person owner of the BVI corp's subpart F income, not BVI corp itself, i.e. CFC tax for US owners
CFC Tax:
US person owner 交CFC tax as part of his personal income tax for $100 BVI 离岸公司 subpart F income
Then
US person owner wants to withdrew $20 out of whatever left in the $100 profit at BVI 的离岸公司. US person owner does NOT need to pay US tax on the $20 he withdrew since $20 is PTI.
如果公司不注册成立BVI的离岸公司, 直接注册US C Corp
Example 1b
US C Corp, 有$100的利润
NO CFC tax
US C Corp needs to pay US Corp Income Tax (Federal and State) on $100
Then
US person owner pay himself a $20 salary out of US C Corp, he will be taxed on $20 again to pay for US personal income tax (Federal and State).
作者：sapientaf 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
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