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CCH跨国公司外汇资金管理研讨会2009CCH跨国公司外汇资金管理研讨会2009MNCForeignExchangeControlUpdates2009企业资金跨境流动障碍分析和解决BarriersonCross-borderForeignExchangeFlows:ggAnalysisandSolutionsLlinksLawOffices通力律师事务所October20092009年10月Welinklocallegalintelligencewiththeworld©2009通力律师事务所版权所有保留一切权利1目录(Outline)目录(Outline)第一部分企业资金流出障碍解析BarriersonForeignExchange(“FX”)Outflows»企业资金流出障碍主要表现和法律后果MajorcharacteristicsandlegalimpactsofthebarriersMajorcharacteristicsandlegalimpactsofthebarriersonFXoutflows»企业资金流出障碍主要原因分析和解决MajorreasonsforandsolutionstothebarriersonFXMajorreasonsforandsolutionstothebarriersonFXoutflows»企业资金流出典型案例CStdiFXtflCaseStudies–FXoutflows©2009通力律师事务所版权所有保留一切权利2目录(Outline)()第二部分企业资金流入障碍解析BarriersonFXInflowsBarriersonFXInflows»企业资金流入障碍主要表现和法律后果MajorcharacteristicsandlegalimpactsofthebarriersonFXinflows»企业资金流入障碍主要原因分析和解决企业资金流入障碍主要原因分析和解决MajorreasonsforandsolutionstothebarriersonFXinflows»企业资金流入典型案例»企业资金流入典型案例CaseStudies–FXinflows第三部分彻底解决企业资金跨境流动障碍SolutionstoBarriersonCross-borderFX©2009通力律师事务所版权所有保留一切权利Flows第一部分企业资金流出障碍解析第一部分企业资金流出障碍解析BarriersonFXOutflows©2009通力律师事务所版权所有保留一切权利4企业资金流出障碍主要表现MajorCharacteristicsoftheBarriersonFXOutflows表现一:大量积压的应付款ALargeAmountofLong-unsettledageoutoogusettedPayables表现二:大量的现金但无可分配利润ALargeAmountofCashwithoutDitibtblPfitDistributableProfit表现三:未能预见的费用支出造成可分配利润减少UnforeseeableExpensesReducingDistributableProfit©2009通力律师事务所版权所有保留一切权利5企业资金流出障碍主要表现(续)MjChtitifthBiFXOtfl(Ct’d)MajorCharacteristicsoftheBarriersonFXOutflows(Cont’d)大量积压的应付款Long-unsettled大量现金但无可分配利润LargeCashwithoutDistributable未能预见的费用UnforeseeableExpensesPayablesProfit•贸易项下Tradeitems•行业原因―不可控Specialindustry-uncontrollable•税法变更Changesoftaxrules•非贸易项下Non-tradeitemsuncontrollable•中期分配？―不可控Interimprofitdistribution?uncontrollable•税务监管Taxadministration•海关监管WatchOut!-uncontrollable•会计处理原因―可控/不可控Accountingtreatmentstllbl/tllbl•海关监管CustomsAdministration-controllable/uncontrollable•法规要求―可控/不可控Regulatoryrequirements-controllable/uncontrollable•企业机构设置原因－可控/不可控Corporatestructure©2009通力律师事务所版权所有保留一切权利6Corporatestructure-controllable/uncontrollable企业资金流出障碍的法律后果LegalImpactsoftheBarriersonFXOutflowsLegalImpactsoftheBarriersonFXOutflows流出障碍BarriersonOutflow项目Items可分配利润DistributableProfits应纳税所得TaxableIncome税费Tax现金流CashFlow大量积压的应付款LargeLong-unsettledPayables贸易项下TradeItems＋/－＋＋－非贸易项下Non-tradeItems＋/－＋＋－大量现金但无可分行业原因Specialindustry－＋/－＋/－＋中期利润？InterimProfitsDistribution?●●●●大量现金但无可分配利润LargeCashwithnoDistributableProfitsInterimProfitsDistribution?会计处理AccountingTreatments－＋＋－法规要求RltRit－●●●RegulatoryRequirements机构设置CorporateStructure－●●●税法变更－＋/●＋－未能预见的费用支出UnforeseeableExpendituresChangesofTaxRules－＋/●＋－税务监管TaxAdministration－＋/●＋－海关监管－©2009通力律师事务所版权所有保留一切权利7海关监管CustomsAdministration－●＋企业资金流出障碍的法律后果(续)LlIfhBiFXOfl(C’d)LegalImpactsoftheBarriersonFXOutflow(Cont’d)案例:企业机构设置减少可分配利润Casestudy:ReduceddistributableprofitsduetocorporatestructureCasestudy:Reduceddistributableprofitsduetocorporatestructure•会计:投资性公司Æ投资亏损Æ减少可分配利润Accounting:ChineseHoldCo.ÆinvestmentlossÆdistributableprofitreduced•税务:A公司Æ缴纳所得税5万(20x25%)并提取三项基金;子公司B和C亏损Æ可在未来5年内抵扣Tax:SubCo.ApayCIT50,000(20x25%)andappropriateafter-taxreservefund,SubCSCC’ffCo.BandSubCo.C’slossescanbecarriedforwardfor5years投资性公司ChineseHoldCoChineseHoldCo.子公司A子公司B亏损万子公司C(盈利:20万)SubCo.A(Profit:200000)(亏损:10万)SubCo.B(Loss:100,000)(亏损:15万)SubCo.C(Loss:150000)©2009通力律师事务所版权所有保留一切权利8(Profit:200,000)(Loss:100,000)(Loss:150,000)•如果A、B、C是分公司？Whatif,A,BandCarebranches?企业资金流出障碍的法律后果(续)LlItfthBiFXOtfl(Ct’d）LegalImpactsoftheBarriersonFXOutflow(Cont’d）总分支机构vs母子机构总分支机构vs.母子机构Branchvs.subsidiary商业决策以及责任承担Decision-makingandassumptionandassumptionofresponsibilities运营成本以及费用Operational亏损弥补以及利润分配costsandexpenses亏损弥补以及利润分配Lossmake-upandprofitsdistribution资金调用CashCashmanagement©2009通力律师事务所版权所有保留一切权利9障碍主要原因和解决方案—大量积压的应付款CausesandSolutions–LargeLong-unsettledPayables主要原因Causes解决方案Solutions•单证缺失Lackofimportdocuments•寻找相关凭证和资料Collectimportdocuments•境外企业协助Off’贸易项下Td•单证不符InconsistencyamongdocumentsOffshoreenterprises’assistance•与银行沟通必不可少needcommunicationwithbankTradeItems•合同框架问题Ctttt•改变合同框架Contractstructureissue•登记手续不完备ImproperregistrationAmendcontractstructure•完成登记事项Fulfillregistrationrequirements•合同语言谨慎(形式很重要)非贸项下Non-tradeItemsImproperregistration•合同内容和语言Termsandwordingofcontract合同语言谨慎(形式很重要)Becautiousabouttermsandwordingofcontract(formcannotbeignored)Items©2009通力律师事务所版权所有保留一切权利10障碍主要原因和解决方案—大量积压的应付款(续)•代垫费用主要原因Causes解决方案Solutions分类并找出原因CausesandSolutions–LargeLong-unsettledPayables(Cont’d)•代垫费用Reimbursements¾集团采购•分类并找出原因Classificationandidentification•“对症下药”贸易TradeItemsGroupsourcing¾企业设立前期费用Solutions¾申请跨国公司认定Toapplyforrecogni