大陆台资企业利用离岸公司的投资策略探讨
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摘要
本文主要探讨台资企业在大陆20多年的发展历程与特性,并且分析了两岸经贸与法规政策的对台资企业的影响。然而台资企业在投资大陆发展中利用各种离岸公司的操作模式达到许多功能性优势,进而探讨出台资企业利用离岸公司所产生的政策性影响。此外,在经历了多年的市场产业变化,以及经济进步与法规改革等因素,通过案例分析操作模式和企业性质操作差异后,探讨离岸公司的操作功能性变化,并进行了投资模式的SWOT分析。本研究结果发现:
1.台资企业运作离岸操作功能性主要分为4方面:风险性、税赋规划、策略性、财务操作。
2.离岸公司因不同的企业特性而产生不同的操作优劣性
3.早期台资企业利用离岸公司目的在于风险操作与税赋减免等短期策略功能。然而在近期投资环境的改变,导致离岸公司的目的趋向于财务操作与策略模式等长期性功能。
4.面对大环境的变化,台资企业对离岸公司的操作应避免可能触法的行为,并需对应法规政策调整离岸投资的长期策略架构。
This paper mainly discusses the development progress and trait of Taiwanese firm in Mainland over 20 years, and analysis the cross trait policy and regulation influence over Taiwanese firms. Taiwanese firm invest in Mainland utilize the offshore companies to gain many functional benefit, which then analyze the effect on the policy that was cause by offshore operation. Further, after years of market and industry transformation, economic development, and law and regulation reform, through case analysis on operation model, characteristic difference of firms, analysis functional change of offshore operation and SWOT analysis of investment method.
This research has concluded:
1. Taiwanese firm utilizing offshore operation in 4 functions: Risk, Tax planning, Strategic, Financial operation.
2. Offshore companies will have different operation strength and weakness depend on the characteristic of the firm.
3. Earlier Taiwanese firm utilizing offshore operation mainly because of short-term strategies in order to avoid risk and reduce tax burden, but as recent investment environment has change, offshore operation purpose lean toward financial and strategic operation such long-term strategy.
4. Facing changes in Macro-environment, Taiwanese firm utilizing offshore operation should avoid opaque operation that might be illegal, and restructure the offshore investment model for long-term strategy.
1.台资企业运作离岸操作功能性主要分为4方面:风险性、税赋规划、策略性、财务操作。
2.离岸公司因不同的企业特性而产生不同的操作优劣性
3.早期台资企业利用离岸公司目的在于风险操作与税赋减免等短期策略功能。然而在近期投资环境的改变,导致离岸公司的目的趋向于财务操作与策略模式等长期性功能。
4.面对大环境的变化,台资企业对离岸公司的操作应避免可能触法的行为,并需对应法规政策调整离岸投资的长期策略架构。
This paper mainly discusses the development progress and trait of Taiwanese firm in Mainland over 20 years, and analysis the cross trait policy and regulation influence over Taiwanese firms. Taiwanese firm invest in Mainland utilize the offshore companies to gain many functional benefit, which then analyze the effect on the policy that was cause by offshore operation. Further, after years of market and industry transformation, economic development, and law and regulation reform, through case analysis on operation model, characteristic difference of firms, analysis functional change of offshore operation and SWOT analysis of investment method.
This research has concluded:
1. Taiwanese firm utilizing offshore operation in 4 functions: Risk, Tax planning, Strategic, Financial operation.
2. Offshore companies will have different operation strength and weakness depend on the characteristic of the firm.
3. Earlier Taiwanese firm utilizing offshore operation mainly because of short-term strategies in order to avoid risk and reduce tax burden, but as recent investment environment has change, offshore operation purpose lean toward financial and strategic operation such long-term strategy.
4. Facing changes in Macro-environment, Taiwanese firm utilizing offshore operation should avoid opaque operation that might be illegal, and restructure the offshore investment model for long-term strategy.
引文
[1] Cai Hui Rui,《Research of Taiwanese Firm in Mainland operation through Financing Market》,2001,Page 7-8
[2] Chen De Sheng,《Globalized Economy & Taiwanese Firm Investment in Mainland》,INK Published,2008
[3] Cai Hui Rui,《Research of Taiwanese Firm in Mainland operation through Financing Market》,2001,Page 9-22
[4] Zhou Jun,《Development Progress of Taiwanese Firm in Mainland》,Cross Trait Relation,2008
[5] Chen De Sheng,《Globalized Economy & Taiwanese Firm Investment in Mainland》,INK Published,2008, Page140-143
[6]《1000 Biggest Taiwanese Firm in Mainland 2007-2008 Edition》,Shang Xun Culture Publishes,2008,Page 44
[7] Chen De Sheng,《Globalized Economy & Taiwanese Firm Investment in Mainland》,INK Published,2008, page 174
[8] Cao Zhen Nan,《The Effect and The Capital Flow of Taiwanese Firm in Mainland》, 2003, Page 9-10
[9]《Offshore Companies,Cross Trait Full Information Network》,China All Way Net Co., Ltd
[10]《Offshore Companies,Cross Trait Full Information Network》,China All Way Net Co., Ltd
[11]《Bible of Offshore Company Operation-Practical》,APExper International Tax Planning Depts.,Big Forest Published, 2007
[12] Daniel Tseng,《Operation Models of Taiwanese Firm Invested in Mainland》
[13] Wei Yu Long,《International Tax Planning》,Business Weekly Published, 2008
[14]《Introduction of IBC &OBU》,Amsterdam Management Consulting Firm, 2006, Page 14-17
[15]《Offshore Company Register Jurisdiction》, Gen Pro Consulting Firm, 2006
[16]《Offshore Business Unit》,Yin Bao Management Consulting Firm,
[17]《Introduction of IBC &OBU》,msterdam Management Consulting Firm, 2006,page 18-19
[18] Wei Yu Long,《International Tax Planning》,Business Weekly Published, 2008
[19] Ni Wei,《Analysis of China Taxation》,Taipei Import & Export Chamber of Commerce, 2008, Page 114-124
[20] Yang Su Ya,《Research of Transfer Pricing & leverage Profit, Profit Transfer Relevant》
[21] Ni Wei,《Analysis of China Taxation》,Taipei Import & Export Chamber of Commerce, 2008, Page 186-202
[22] Bai De Hua,《Foxcoon Turn into Hong Kong Company》,ChinaTime, 2008-03-23
[23] Foxconn, Wikipedia,
[24] Hon Hai & Foxconn International Holdings Ltd 2007 Annual report
[25] Chen Zhou Yang,《Offshore Trap of China Firm Operation Oversea》, 2004
[26] Wang Shin Lei,《Exposure of“Red Chip”Phenomenon by Hui Yuan Case, 200 Thouasand Offshore Company operate in Flaw of the Law》,Hua Xia Time,2008-9-21
[27] Hu Xiao Heng,《10 offshore company of Wahaha got frozed by Court》,Jing Hua Tim,2007-11-20
[28]《Practical Explanation of Mainland Economic & Trade》,He Sheng Int’l Consultant Ltd, 2007-4-4-, Page5
[29] Chen De Sheng,《Globalized Economy & Taiwanese Firm Investment in Mainland》,INK Published,2008
[30] Lin Jia Kun,《The First book for Offshore Companies & OBU》,Hon Den Culture Published, 2007
[31] Lin Zi Hon,《Cross Trade Capital Flow & Taiwanese Firm Financing Operation》, Hon Den Culture Published, 2006
[32] Huang Shin Qiang《,China Taxation Arrangement Skill》,Economic Daily Published, 2005
[33] Hoyt Barber, Tax heavens Today, John Wiley& Son Published Inc,2007
[34] Ronen Palan, The Offshore World: Sovereign Markets, Virtual Places, And Nomad Millionaires, Cornell University Press, 2006
[35] William Brittain-Catlin, Offshore: The Dark Side of the Global Economy, Picador Published, 2006
[36] Atul Vashistha, The Offshore Nation: Strategies for Success in Global Outsourcing and Offshoring, McGraw-Hill, 2006
[2] Chen De Sheng,《Globalized Economy & Taiwanese Firm Investment in Mainland》,INK Published,2008
[3] Cai Hui Rui,《Research of Taiwanese Firm in Mainland operation through Financing Market》,2001,Page 9-22
[4] Zhou Jun,《Development Progress of Taiwanese Firm in Mainland》,Cross Trait Relation,2008
[5] Chen De Sheng,《Globalized Economy & Taiwanese Firm Investment in Mainland》,INK Published,2008, Page140-143
[6]《1000 Biggest Taiwanese Firm in Mainland 2007-2008 Edition》,Shang Xun Culture Publishes,2008,Page 44
[7] Chen De Sheng,《Globalized Economy & Taiwanese Firm Investment in Mainland》,INK Published,2008, page 174
[8] Cao Zhen Nan,《The Effect and The Capital Flow of Taiwanese Firm in Mainland》, 2003, Page 9-10
[9]《Offshore Companies,Cross Trait Full Information Network》,China All Way Net Co., Ltd
[10]《Offshore Companies,Cross Trait Full Information Network》,China All Way Net Co., Ltd
[11]《Bible of Offshore Company Operation-Practical》,APExper International Tax Planning Depts.,Big Forest Published, 2007
[12] Daniel Tseng,《Operation Models of Taiwanese Firm Invested in Mainland》
[13] Wei Yu Long,《International Tax Planning》,Business Weekly Published, 2008
[14]《Introduction of IBC &OBU》,Amsterdam Management Consulting Firm, 2006, Page 14-17
[15]《Offshore Company Register Jurisdiction》, Gen Pro Consulting Firm, 2006
[16]《Offshore Business Unit》,Yin Bao Management Consulting Firm,
[17]《Introduction of IBC &OBU》,msterdam Management Consulting Firm, 2006,page 18-19
[18] Wei Yu Long,《International Tax Planning》,Business Weekly Published, 2008
[19] Ni Wei,《Analysis of China Taxation》,Taipei Import & Export Chamber of Commerce, 2008, Page 114-124
[20] Yang Su Ya,《Research of Transfer Pricing & leverage Profit, Profit Transfer Relevant》
[21] Ni Wei,《Analysis of China Taxation》,Taipei Import & Export Chamber of Commerce, 2008, Page 186-202
[22] Bai De Hua,《Foxcoon Turn into Hong Kong Company》,ChinaTime, 2008-03-23
[23] Foxconn, Wikipedia,
[24] Hon Hai & Foxconn International Holdings Ltd 2007 Annual report
[25] Chen Zhou Yang,《Offshore Trap of China Firm Operation Oversea》, 2004
[26] Wang Shin Lei,《Exposure of“Red Chip”Phenomenon by Hui Yuan Case, 200 Thouasand Offshore Company operate in Flaw of the Law》,Hua Xia Time,2008-9-21
[27] Hu Xiao Heng,《10 offshore company of Wahaha got frozed by Court》,Jing Hua Tim,2007-11-20
[28]《Practical Explanation of Mainland Economic & Trade》,He Sheng Int’l Consultant Ltd, 2007-4-4-, Page5
[29] Chen De Sheng,《Globalized Economy & Taiwanese Firm Investment in Mainland》,INK Published,2008
[30] Lin Jia Kun,《The First book for Offshore Companies & OBU》,Hon Den Culture Published, 2007
[31] Lin Zi Hon,《Cross Trade Capital Flow & Taiwanese Firm Financing Operation》, Hon Den Culture Published, 2006
[32] Huang Shin Qiang《,China Taxation Arrangement Skill》,Economic Daily Published, 2005
[33] Hoyt Barber, Tax heavens Today, John Wiley& Son Published Inc,2007
[34] Ronen Palan, The Offshore World: Sovereign Markets, Virtual Places, And Nomad Millionaires, Cornell University Press, 2006
[35] William Brittain-Catlin, Offshore: The Dark Side of the Global Economy, Picador Published, 2006
[36] Atul Vashistha, The Offshore Nation: Strategies for Success in Global Outsourcing and Offshoring, McGraw-Hill, 2006
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