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BVI商业公司法:官方认证的税务豁免

  • 2018-07-03 17:34:37
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BVI作为全球范围内最有名的离岸注册地之一,一直以公司税费上面的优惠吸引着广大企业,今天我们将《THE BVI BUSINESS COMPANIES ACT》中关于公司税务规定的第242条Exemptions  from tax 单列出来,让大家对BVI 有个更加全面的了解。


242.Exemptions  from  tax

(1) Notwithstanding any provision of the Income Tax Ordinance

(a) a company;

(b) all dividends, interest, rents, royalties, compensations and other

amounts paid by a company; and

(c) capital gains realised with respect to any shares, debt obligations or

other securities of a company;

are exempt from all provisions of the Income Tax Ordinance.

(1)根据本法规定免除以下项目依照所得税法应交的所得税:

(a). 公司;

(b). 所有股息、利息、租金、版税、补偿等由公司支付的款项;

(c). 任何来源于公司股份债券或其他证券所获的资本收益.


(2) No estate, inheritance, succession or gift tax is payable with respect to

any shares, debt obligations or other securities of a company.

(2)免除因公司股份、债券或其他证券的继承或赠与而产生的财产税或遗产税.


(3) Subject to subsection (4), notwithstanding any provision of the Stamp

Act,

(a) all instruments relating to transfers of property to or by a company;

(b) all instruments relating to transactions in respect of the shares, debt

obligations or other securities of a company; and

(c) all instruments relating to other transactions relating to the business

of a company;

are exempt from the payment of stamp duty.

(3)除本法242条第(4)款另有规定外,免除以下项目依照印花税法应交的印花税:

(a). 所有有关买卖公司财产的文书费用;

(b). 所有有关公司股份、债券或其他证券的交易文书费用;

(c). 所有有关公司业务或其他交易的文书费用.


(4) Subsection (3) does not apply to an instrument relating to

(a) the transfer to or by a company of an interest in land situate in the

Virgin Islands; or

(b) transactions in respect of the shares, debt obligations or other

securities of a land owning company.

(4)本法242条第(3)款不适用于:

(a). 公司在英属维尔京群岛转让土地权益的有关文书;

(b). 持有房地产公司股份债券或其他证券的交易文书费用.


(5) For the purposes of subsection (4), a company is a land owning

company if it, or any of its subsidiaries, has an interest in any land in the Virgin

Islands.

(5)依照本法242条第(4)款规定:参与英属维尔京群岛土地权益买卖的公司或其子公司必须是房地产公司.


(6) Notwithstanding any provision of the Registration and Records Act, all

deeds and other instruments relating to

(a) transfers of property to or by a company

(b) transactions in respect of the shares, debt obligations or other

securities of a company; and

(c) other transactions relating to the business of a company;

are exempt from the provisions of that Act.

(6)根据本法规定以下项目不适用《公司法》的相关规定

(a). 公司财产买卖;

(b).公司股份、债券或其他证券的交易;

(c). 与公司业务有关的其他事项.


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