The British Virgin Islands, Seychelles, Cayman Islands and other offshore registered places have long been regarded as tax havens, so many investors will set up offshore shell companies and find ways to transfer profits to the shell.

这种在海外设立空壳公司转移税务的方式，在4-5年前可能还行得通，但随着世界各国TIEA（ 税务信息交换协议）、CRS（共同申报准则）和CFC（受控外国公司）等协议的普及，各国政府对大数据的分析能力加强，税务局对长臂管辖权的运用，这种通过利润转移的避税方式，将承担巨大的风险。

This way of setting up a shell company overseas to transfer tax may have worked 4-5 years ago, but with the TIEA (Tax Information Exchange Agreement), CRS (Common Reporting Standard) and CFC (Controlled Foreign Companies) and other agreements, governments of various countries have strengthened their ability to analyze big data, and the tax bureau’s use of long-arm jurisdiction. This tax avoidance method through profit transfer will bear huge risks.

根据国家税务局颁布的《关于税收协定中“受益所有人”有关问题的公告》（国家税务总局公告2018年第9号）规定，企业在12个月内将所得的50%以上支付给第三国的，将会被判定为“受益所有人”，将需要缴纳所得税。

According to the Announcement on Issues Concerning "Beneficial Owners" in Tax Treaties (Announcement No. 9 [2018] of the State Administration of Taxation) promulgated by the State Administration of Taxation, an enterprise shall pay more than 50% of its income to a third country within 12 months , will be determined to be a "beneficial owner" and will be subject to income tax.

警惕“受益所有人”的核定 Beware of "Beneficial Owner" Approval

根据《国家税务总局关于印发〈非居民企业所得税源泉扣缴管理暂行办法〉的通知》，外资企业将利润汇给境外投资方，需要代扣10%的预提所得税。

According to the Notice of the State Administration of Taxation on Printing and Distributing the Interim Measures for the Administration of Withholding and Withholding Income Tax at Sources for Non-Resident Enterprises, foreign-funded enterprises that remit profits to overseas investors need to withhold 10% of the withholding tax.

根据《内地和香港特别行政区关于对所得避免双重征税和防止偷漏税的安排》，如果外资企业将利润汇给香港投资方，可按照优惠税率5%预提所得税。

According to the Arrangement between the Mainland and the Hong Kong Special Administrative Region on the Avoidance of Double Taxation and the Prevention of Tax Evasion on Income, if foreign-funded enterprises remit profits to Hong Kong investors, they can withhold income tax at a preferential tax rate of 5%.

GBAA最近遇到这样一个案例：

GBAA recently encountered such a case:

深圳A公司是一家外商独资企业，其投资方是香港B公司，而香港B公司的全资股东是英国C公司。

Shenzhen Company A is a wholly foreign-owned enterprise, its investor is Hong Kong Company B, and the wholly-owned shareholder of Hong Kong Company B is British Company C.

去年，深圳A公司将3100万人民币的税后利润分配给投资方香港B公司，预提了5%的所得税。如果到此就结束了，此股息红利的分配没有任何问题，但香港公司当天将红利3100万分毫不差的转给了英国股东，这件事就被税务部门国际科室查到，要求企业提供资料证实：

Last year, Shenzhen Company A distributed 31 million yuan of after-tax profits to the investor, Hong Kong Company B, with a 5% income tax withholding. If it ends here, there will be no problem with the distribution of the pidends. However, the Hong Kong company transferred the pidends of 31 million to the British shareholders on the same day. This matter was checked by the international department of the taxation department.

1. 香港公司是否为最终控制人；

Whether the Hong Kong company is the ultimate controller;

2. 所有的股息红利是否全部转出（特别提示：香港公司为实际控制人收到股息红利，可以在一年内转出50%，余下部分一年后才能分批转出，否则，全额按照10%代投资方收取所得税）。

Whether all the pidends and bonuses are transferred out (special reminder: the Hong Kong company receives the pidends as the actual controller, and can transfer 50% of the pidends within one year, and the remaining part can be transferred out in batches after one year, otherwise, the full amount will be 10% Income tax is collected on behalf of the investor).

而经过税务局稽查，判定英国C公司是“受益所有人”，要求深圳A公司补缴150多万的税款。

After an inspection by the tax bureau, it was determined that the British company C was the "beneficial owner", and Shenzhen A company was required to pay more than 1.5 million in tax.

设立海外空壳公司被判偷税案例 The establishment of an overseas shell company was convicted of tax evasion

近日，深圳税务局网站发布了一则税务处罚案例，一家境内企业在海外设立空壳公司用于收取业务款项，稽查局经过检查认定为偷税，除追缴税款外，还被处以一倍的罚款。这也是中国首例海外空壳公司被判偷税案例。

Recently, a tax penalty case was published on the website of the Shenzhen Taxation Bureau. A domestic company set up a shell company overseas to collect business payments. The inspection bureau found it to be tax evasion after inspection. In addition to recovering the tax, it was also imposed a double fine. This is also Chinas first overseas shell company convicted of tax evasion.

根据深圳市税务局发布的行政处罚事项告知书，该企业设立海外空壳公司涉及的偷税事项主要包括：

According to the Notice of Administrative Penalty Issues issued by the Shenzhen Municipal Taxation Bureau, the tax evasion matters involved in the establishment of an overseas shell company by the company mainly include:

1. 设立海外空壳公司偷漏增值税

Set up overseas shell companies to evade VAT

该公司2015年1月至2021年3月，通过在香港设立空壳公司和开立银行账户，收取境外机构支付的业务款，隐瞒收入17,441,041.40元，未申报纳税，公司应申报缴纳增值税1,143,257.49元，已申报缴纳增值税650,890.00元，少申报缴纳增值税492,367.49元，上述违法行为造成少缴附征的城市维护建设税39,297. 23元、教育费 附加17,688.67元、地方教育附加11,792. 58元。

From January 2015 to March 2021, the company set up a shell company and opened a bank account in Hong Kong, collected business payments from overseas institutions, concealed an income of 17,441,041.40 yuan, and did not declare and pay taxes. The company should declare and pay value-added tax of 1,143,257.49 yuan , has declared and paid the value-added tax of 650,890.00 yuan, and underpaid the value-added tax of 492,367.49 yuan. The above-mentioned violations resulted in the underpayment of the supplementary urban maintenance and construction tax of 39,297.23 yuan, the education surcharge of 17,688.67 yuan, and the local education surcharge of 11,792.58 yuan.

2. 设立海外空壳公司偷漏企业所得税

Set up overseas shell companies to evade corporate income tax

该公司2014年至2020年，通过在香港设立空壳公司和开立银行账户，收取境外机构支付的业务款，隐瞒收入17,159,575.41元，未申报纳税，应调增应纳税所得额17,159,575.41元。

From 2014 to 2020, the company set up shell companies and opened bank accounts in Hong Kong, collected business payments from overseas institutions, concealed income of 17,159,575.41 yuan, and failed to declare and pay taxes. The taxable income should be increased by 17,159,575.41 yuan.

3. 税务机关处罚决定

Penalty decision by the tax authority

该公司2014年1月至2021年3月，少列收入，造成少缴增值税、城市维护建设税和企业所得税，是偷税。根据《中华人民共和国税收征收管理法》处少缴税款1倍的罚款 。

From January 2014 to March 2021, the company understated income, resulting in underpayment of value-added tax, urban maintenance and construction tax and corporate income tax, which is tax evasion. In accordance with the Law of the Peoples Republic of China on the Administration of Tax Collection, a fine of 1 times the amount of underpaid tax will be imposed.

关联交易也存在补税风险 There is also the risk of tax compensation in related transactions

如果中国境内的企业或个人，与其在境外的公司有交易，则这种交易在税务上将被判定为关联交易。

If an enterprise or inpidual in China has a transaction with an overseas company, such transaction will be determined to be a related party transaction in terms of taxation.

根据中国的企业所得税法和个人所得税法，如果该种交易导致应该归属于境内的利润被转移到境外，则税务机关可以将该部分利润（所得）调整到境内，并在境内补交企业所得税或个人所得税。

According to Chinas Enterprise Income Tax Law and Inpidual Income Tax Law, if such a transaction results in the transfer of profits that should be attributable to China to overseas, the tax authority may adjust the part of the profits (income) to China, and pay additional corporate income tax or Personal Income Tax.

实践中，大多中国企业或个人存在与其设立在BVI、开曼和香港等地的壳公司存在关联交易（如利用境内壳公司与境内开展贸易、融资和提供服务等），而海外壳公司多是无人无场所或少人少场所，极易被税务机关进行纳税调整并在中国境内补税。

In practice, most Chinese enterprises or inpiduals have connected transactions with their shell companies established in BVI, Cayman, Hong Kong and other places (such as using domestic shell companies to conduct trade, financing and providing services in China), while overseas shell companies are mostly If there are no people and no place or few people and few places, it is very easy for the tax authorities to adjust the tax payment and make up the tax in China.

存在触犯刑事风险 Risk of criminal offence

以往，对境外空壳公司的处理方式，均可视为一种反避税的手段，最多要求补税并加收利息，并不会构成偷税。

In the past, the treatment of overseas shell companies could be regarded as a means of anti-tax avoidance. At most, tax payment and interest would be required, which would not constitute tax evasion.

然而，从上述深圳税务局的案例，从一个侧面反映了税局管理的新动态，即在过去的征收管理方式之外，额外增加了偷税的处理方式。

However, the above case of Shenzhen Taxation Bureau reflects the new dynamics of taxation management from one aspect, that is, in addition to the past collection and management methods, additional methods of dealing with tax evasion have been added.

如果判定为偷税，除了补税外，还需要加收滞纳金和罚款，如果金额达到一定程度还会构成偷税罪（刑法中称“逃税罪”）的，最高处7年以下的有期徒刑。

If it is judged to be tax evasion, in addition to paying tax, it is also necessary to impose late payment fines and fines. If the amount reaches a certain level, it will constitute a crime of tax evasion (called "tax evasion" in the Criminal Law), and the maximum penalty is fixed-term imprisonment of not more than 7 years.

这对所有境内企业或个人在海外设立有空壳公司的，不得不说是一个警惕的信号。

This has to be said to be a sign of vigilance for all domestic companies or inpiduals who have established shell companies overseas.

在CRS的大背景下，利用海外公司隐瞒交易越来越不可行。在海外设立了空壳公司的投资者，应该审慎评估境外空壳公司在海外运营被判定偷税的可能性，并尽快通过重组架构，低成本地健全合规运营模式，以免被中国税局判为逃税并追究刑事责任。

In the context of CRS, it is increasingly unfeasible to use overseas companies to conceal transactions. Investors who have set up shell companies overseas should carefully assess the possibility of overseas shell companies being judged to be tax evasive in their overseas operations, and restructure as soon as possible to improve the compliance operation model at a low cost to avoid being judged by the China Taxation Bureau as a tax evasion. Tax evasion and criminal prosecution.