¡i¦ÛµM¦a²z¡j ¼Òùئ贵¬O¦ì©ó¦L«×¬v¤¤¡A¶ZÂ÷«n«D¤@¤d¤¦Ê^ùªº¤@Ó¤p®q, ¥þ®q±¿n¬ù¤G¤d¥¤è¤½¨½¡C¼Òùئ贵쬰¯î®q¡Aª½¦Ü1598¦~¤~³Q²üÄõ¤Hµo²{¡A¨Ã¥H¨ä°ê¤ýªº¦W¿Ð¨ú¦W¬°¡u¼Òùئ贵¡v¡C1715¦~¼Ò®q³Qªk°ê¦û»â¡A1814¦~«h²_¬°^°êªº´Þ¥Á¦a¡C¤§«á¡A¤j§å±q¬ü¬w¡B«D¬w¤Î¦L«×²¾¤Jªº¥£Áõ¡B¥}¥Ç©M¦Û¥Ñ¥Á¶}©l¦b¦¹¾Á´Þ¡A¥H¥Í²£½©¿}¬°¥Dn¸gÀÙ¬¡°Ê¡C1968¦~3¤ë12¤é«Å§G¿W¥ß¡A¹ê¦æÁ`·þ¨î¡A1992¦~3¤ë§ï¦æ¦@©M¨î¡A²{¬°^Áp¨¹¦¨û°ê¡C
¡i¸gÀÙ·§ªp¡j ¼Òùئ贵ªº¬F§½¬Û·íéw¡A¥Ñ©ó¼Òùئ贵¯Ê¥F¥i¯Ñ§@¤§¹A¦a¡A¨ä¹ª«¦h¥õ¿à«n«D¶i¤f¡A¬ù¥e¨ä¶i¤fÁ`È10%¡C ªk¤å¤Î^¤å¬O©x¤è»y¤å¡A¥Ñ©ó¨ä¯S®íªº¦a²z¦ì¸m¡A¼Òùئ贵¿Ä¦X¤F¤¤°ê¡B¦L«×¡B«D¬w¤Î¼Ú¬w¤å¤Æ¡C·í¦a³f¹ôºÙ¬°"¿c¤ñ(Mauritian Rupee)"¡A¨ä¶×²v¬Û·íéw¡A¨Ã¥B¨S¦³¥~¶×ºÞ¨î¡C
¡i¤½¥qµù¥U¡j
¤@¯ë¸ê°T
¡´ µ|¨î ¼Òùئ贵ªº½Òµ|¤è¦¡¬OªöÄݦa¥D¸qªº¤è¦¡(Territorial System of Taxation)¡A¥¦¤£¹³¨ä¥Lµ|°È¤Ñ°óªº°ê®a(¦p¤Ú«¢°¨¡Bºûº¸¨Ê¸s®q)¡A¨ä½Òµ|¤è¦¡¹³·s¥[©Y¡A¦ýµ|²v¸û§C¡C¤£ºÞ¬O¹Ò¤º©Î¹Ò¥~¤½¥q¬Ò¬O°w¹ï¨ä¦b¼Òùئ贵¹Ò¤º²£¥Íªº²b§Q½Òµ|¡A¼Òùئ贵¤£½Ò¸ê¥»§Q±oµ|¡BÃÒ¨é¥æ©öµ|¡C°ò¥»¤W¼Òùئ贵ªºµ|¨î¬On±N¼Òùئ贵µo®i¦¨¹ï«D¬w¥«³õªºµo³f¤¤¤ß¤ÎÂà¤f¶°´²¦a¡C
¡´ ¹Ò¥~¤½¥q¸ê°T ¼Òùئ贵©ó1992¦~¹{§G¨ä¹Ò¥~¤½¥qªk¡C¼Òùئ贵¹Ò¥~¤½¥qªºµo®i¾É·½©ó1992¦~¦L«×¶}©ñ¥~¸êª½±µ§ë¸ê¦L«×¤§³f¹ô¥«³õ¡A¥Ñ©ó¼Òùئ贵»P¦L«×ñ¦³¯²µ|¨óij"The Indo-Mauritian double-taxation agreement"¡A¦]¦¹§l¤Þ¤F³\¦h¬ü°ê¤Î¼Ú¬wªº¤j¤½¥q(¨ä¤¤¥]¬A³\¦h°òª÷ºÞ²z¤½¥q)¡A·QÂǥѦ¹¨óij´î§C¦L«×45%ªº¸ê¥»§Q±oµ|¤Î¤ÀÂ÷½Òµ|(Withholding Tax)¡C
¼Òùئ贵·í§½¦³Å³©ó¨ä¹Ò¥~¤½¥q¤§µo®i¹L«×¨Ì¿à»P¦L«×ªº¯²µ|¨óij¡AYn¶i¤@¨Bµo®i¨ä°Ï°ì©Êª÷¿Ä¤¤¤ßªº¦a¦ì¡A¥LÌ¥²¶·¥[±j»P¨ä¥L°ê®aªºÃö«Y¡A1995¦~¼Òùئ贵»P¤¤°êñq¯²µ|¨ó©w¡AÂǥѦ¹¨ó©w¡A¥i±N¦b¤¤°ê§ë¸êªº¸ê¥»§Q±o¤Î§Q®§©Ò±oµ|°§C¡C
¼Òùئ贵¹Ò¥~¤½¥q¥i¤À¤GÃþ:°ê»Ú¤½¥qInternational Company (IC)¤Î®ü¥~¤½¥qOrdinary Status Company (OS)¡C¤GªÌ¬Ò¬O¹Ò¥~©Ò±o§Kµ|, Y¬On¨É¨ü¼Òùئ贵»P¨ä¥L°ê®a©Òñ©wªº¯²µ|¨óijªºÀu´f, «h»Ý¿ï¾Ü¼Òùئ贵®ü¥~¤½¥q(OS)¡A¥B¨C¦~»Ý±N¤½¥q¸g·|p®vñÃÒ¤§µ|°È³øªí§e¥æµ¹·í¦a¬F©²³Æ¬d¡C
¡´ ªk©w»y¨¥ ªk©w»y¨¥¬°^¤å¡C¦ý¬O¡A¤j³¡¤Àªº¼Òùئ贵©~¥Á³£·|»¡¬y§Qªº^»y©Mªk»y¡C
¡´ ³f¹ô ªk©w³f¹ô¬°¼Òùئ贵¿c¥¬¡C
¡´ ¥~¶×ºÞ¨î Â÷©¤·~°È¤£¨ü¥~¶×ºÞ¨îªk³W¨î
¥Dn¤½¥q¥ßªk ¡´ The Companies Act, No. 57 of 1984 (Offshore Companies)¤½¥q±ø¨Ò²Ä57¸¹1984(Â÷©¤¤½¥q)¡F The International Companies Act 1994 (International Companies)°ê»Ú¤½¥q±ø¨Ò1994(°ê»Ú¤½¥q)¡C
¡´ À³¥Î©ó°ê»Úµ|°È³W¹º¥Dn¦³¨âºØ¡A¤@¬O°ê»Ú¤½¥q¡A¤G¬OÂ÷©¤¤½¥q¡C°ê»Ú¤½¥q©M^Äݺûº¸¨Ê¸s®q°ê»Ú°Ó·~¤½¥q¬Û¦ü¡C´Nµ|°È¦Ó¨¥¡A°ê»Ú¤½¥qÄÝ«D©~¥Á¤½¥q¡A¦ÓÂ÷©¤¤½¥qÄÝ©~¥Á¤½¥q«h¥i¥H¨É¨ü¨ä§KÂù«½Òµ|¨ó©wºô¸ô¡C
¥Î©ó°ê»Ú¶T©ö¤§¤½¥qºØÃþ 1¡B°ê»Ú¤½¥q(GBL2)
¡´µù¥U¤âÄò °ê»Ú¤½¥q-¦V¦³Ãö³¡ªù´£¥æ¤½¥q¤½¥q³¹µ{²Ó¸`©M¤@¥÷¥Ñµù¥U¥N²zñµoÃÒ©ú¤w¸g¿í¦u¤½¥qªk¨ÒªºÃÒ©ú®Ñ¡F Â÷©¤¤½¥q-º¥ý¥Ó½Ð¦WºÙ®Öã¡C¦WºÙ±o¨ì§åã«á¡A¦V¦³Ãö³¡ªù´£¥æ¤T¥÷¤½¥q³¹µ{²Ó¸`¡A¥H¤Îº¥ô¸³¨Æ³qª¾®Ñ¡A¤½¥q¯µ®Ñ©Mµù¥U¦a§}³qª¾®Ñµ¥¡C
¡´ ·~°È¨î °ê»Ú¤½¥q¤£¯à¦b·í¦a¸gÀç¥ô¦ó·~°È¡C¦ý¬O¡A°]¬F³¡¥i¯à¤¹³\Â÷©¤¤½¥q¦b·í¦a±q¨Æ¬Y¨Ç¯S©wªº·~°È¡C¥u¦³Â÷©¤¤½¥q¦b±o¨ì¬ÛÃöµP·Ó«á¥i¥H±q¨Æ»È¦æ©Î«OÀI¤½¥q·~°È¡C°ê»Ú¤½¥q¤£¯à±q¨Æ»È¦æ«OÀI¤Î¦A«OÀI·~°È¡C
¡´ ¤½¥qÅv¤O ©ó¼Òùئ贵µù¥U¤§¤½¥q¨ã³Æ¦ÛµM¤Hªº©Ò¦³Åv¤O¡C
¡´ ªk¥O¤Î¤½¥qÀɪº»y¨¥ Â÷©¤¤½¥qªº¬ÛÃö¥ßªk»y¨¥¬O^¤å©Mªk¤å¡F°ê»Ú¤½¥qªº¬ÛÃö¥ßªk»y¨¥¬O^¤å¡C ¤£½×¬OÂ÷©¤¤½¥q©Î°ê»Ú¤½¥q¡A¤½¥qÀɳ£¥i¥H¨Ï¥Î^ªk¤å¥H¥~ªº¥ô¦ó»y¨¥¡A¦ý¬O¥²¶·ªþ±a¸g»{ÃÒªº^¤å½Ķª©¥»¡C
¡´ µù¥U©Ò»Ý®É¶¡ °ê»Ú¤½¥q-§Y¤é¡FÂ÷©¤¤½¥q-2¨ì3Ó¬P´Á¡C
¡´¨ü¨î¦WºÙ »P¼Òùئ贵¬F©²³¡ªù¦³Ãö¤§¦r²´¡C
¡´ »Ýn¹w¥ý¦P·N©ÎµP·Ó¤§¦WºÙ ¤½¥q¥²¶·¦V¦³Ãö·í§½¥t¦æ¥Ó½Ð¤~¥i¨Ï¥Î¥H¤U¦r¼Ëassurance¡Abank¡Abuilding society¡A Chamber of Commerce¡Achartered, co-operative, government, imperial, insurance, municipal, royal, state or trust§@¬°¤½¥q¦WºÙ¡C
¡´ ¥Î¥Hªí¥Ü¦³³d¥ô¤§¦r²´ ¤½¥q¦WºÙ¤@¯ë¥HLimited, Corporation, Incorporated, Public Limited Company, Societe Anonyme, Societe Anonyme a Responsabilite Limitee, Sociedad Anonima, Berhad, Proprietary, Namloze Vennootschap, Besloten Vennootschap, Aktiengesellschaft©Î¨äÁY¼g§@µ²§ô»y
¡´ ¦V·í§½©ÜÅS³Ì²×¨ü¯q¤H °ê»Ú¤½¥q-¤£»Ýn¡FÂ÷©¤¤½¥q-»Ýn
¡´ ¦W¸q¤Î¹ê»Ú¸ê¥» °ê»Ú¤½¥qªº¦W¸q¸ê¥»¤@¯ë¬°100000¬ü¤¸, ¹º¤À¬°Y¤zªÑ±ÃB¬Û¦PªºªÑ¥÷¡C¹ê»Ú¸ê¥»¤@¯ë¬°¤@ªÑ¦³©Î¨S¦³±ÃBªºªÑ¥÷¡CÂ÷©¤¤½¥qªº¦W¸q¸ê¥»¤@¯ë¬°100000¬ü¤¸, ¹º¤À¬°Y¤zªÑ±ÃB¬Û¦P©Î¨S¦³±ÃBªºªÑ¥÷¹ê»Ú¸ê¥»¤@¯ë¬°¨âªÑ¦³±ÃBªºªÑ¥÷¡C
¡´ ªÑ¥÷Ãþ§O °ê»Ú¤½¥q-°O¦WªÑ²¼¡A¤£°O¦WªÑ²¼¡A¨S±ÈªÑ²¼¡AÀu¥ýªÑµ¥¡FÂ÷©¤¤½¥q-°O¦WªÑ²¼¡AÀu¥ýªÑ¡A¨ã³Æ©Î¤£¨ã³Æ§ë²¼Åv¤§ªÑ¥÷¡C
¡´ µ|°È¥Ó³ø °ê»Ú¤½¥q¡G¤£¥²¥Ó³ø©Îú¯Ç¥ô¦óµ|¶µµ¹²ö¨½¨D´µ¬F©² Â÷©¤¤½¥q¡G1998¦~6¤ë30¤é¤§«eµù¥U¦¨¥ßªº¤½¥q»Ýn¥Ó³ø¤Îú¯Ç0%¦Ü35%ªº©Ò±oµ|¡C
¡´ §KÂù«½Òµ|¨ó©w ¦³§¹µ½ªº§KÂù«½Òµ|¨ó©wºô¸ô¡C»P¤U¦C°ê®añq¤F§KÂù«½Òµ|¨óij¡G¦L«×¡A¿c´Ë«O¡A¤¤°ê¡A¼w°ê¡Aªk°ê¡A¦L¥§¡A¶ø°Ò¡A¤Ú°ò´µ©Z¡A^°ê¡A°¨¨Ó¦è¨È¡A¸q¤j§Q¡A·ç¨å¡A«n«D¡A°¨¹F¥[´µ¥[¡A·s¥[©Y¡A·ç¤hµ¥µ¥¡C
¡´ µP·Ó¶O °ê»Ú¤½¥q¡G¦W¸q¸ê¥»¦b100000¬ü¤¸¥H¤Uªº¡A¨C¦~µP·Ó¶O¬°100¬ü¤¸¡F¦W¸q¸ê¥»¦h©ó100000¬ü¤¸ªº¡A¨C¦~µP·Ó¶O¬°300¬ü¤¸¡F¨S¦³¦W¸q¸ê¥»¤§¤½¥q¨C¦~¤§µP·Ó¶O¬O300¬ü¤¸¡C Â÷©¤¤½¥q¡G¨C¦~1500¬ü¤¸
¡´ °]°È³øªí °ê»Ú¤½¥q»Ýn½s¨î°]°È³øªí¡A¦ý¬OµL»Ý¦V·í§½´£¥æ¸Óµ¥³øªí¡CÂ÷©¤¤½¥q¥²¶·½s¨î°]°È³øªí¡A¦Ó¥B»Ýn¸u½Ð·|p®v¼f®Ö°]°È³øªí¡AµM«á´£¥æµ¹Â÷©¤°Ó·~¬¡°ÊºÞ²z§½¡C
¡´ ¸³¨Æ °ê»Ú¤½¥q»Ýn³Ì¤Ö¤@Ó¸³¨Æ¡C¸³¨Æ¥i¥H¬Oªk¤H©Î¦ÛµM¤H¡A¦Ó¥B¨S¦³¥ô¦ó°êÄy¤Wªº¨î¡CÂ÷©¤¤½¥q»Ýn³Ì¤Ö¨âÓ¸³¨Æ¡A©Ò¦³¸³¨Æ¥²¶·¬O¦ÛµM¤H¡A¦ý¬O¨S¦³°êÄyªº¨î¡C¦pªGÂ÷©¤¤½¥qÀÀ¥Ó½Ð§KÂù«½Òµ|¡A«h»Ýn©e¥ô·í¦a©~¥Á¥X¥ô¸³¨Æ¡C
¡´ ¤½¥q¯µ®Ñ °ê»Ú¤½¥q¤£»Ýn©e¥ô¯µ®Ñ¡A¦ý¥i¥H©e¥ô¡C¦pÀÀ©e¥ô¯µ®Ñ¡A¯µ®Ñ¤]¤£¥²¬O·í¦a©~¥Á¡CÂ÷©¤¤½¥q¥²»Ý©e¥ô¤½¥q¯µ®Ñ¡A¦Ó¥B¯µ®Ñ¥²¶·¬O·í¦a©~¥Á¡C
¡´ ªÑªF °ê»Ú¤½¥q»Ýn³Ì¤Ö¤@ӪѪF¡CÂ÷©¤¤½¥q»Ýn³Ì¤Ö¨âӪѪF¡C¦ý¬O¡A¦pÀÀµù¥U¤§¤½¥q±N·|¬O¥þ¸êªþÄݤ½¥q¡A«h¥u»Ýn¤@ӪѪF¡CªÑªF¥i¥H¬O¦ÛµM¤H©Îªk¤H¤½¥q¡A¦Ó¥B¨S¦³°êÄy¨î¡C
µù¥U©MºûÅ@¶O¥Î
¡´ µù¥U¶O¥Î µù¥U¤@®a¼Ð·Çµù¥U¸ê¥»¡]§Y100000¬ü¤¸¡^¤§¤½¥qªº¶O¥Î¬°1550¬ü¤¸¡A¥]¬Aµù¥U¦ì§}¡Aµù¥U¥N²z©M¤½¥q®M¸Ë©M¥»¤½¥qªºµù¥UªA°È¶O,¬J²Ä¤@¦~ªº©Ò¦³¶O¥Î¡C
¡´ ºûÅ@¶O¥Î ²Ä¤G¦~°_¨C¦~¤§ºûÅ@¶O¥Î¬°850¬ü¤¸¡C
¡´ ¨ä¥LªA°È: ¡]1¡^¦sÄ~ÃÒ©ú(Certificate of Good Standing):180¬ü¤¸/¨C¥÷ ¡]2¡^²{¥ô¸³¨ÆÃÒ©ú(Certificate of Incumbency):180¬ü¤¸/¨C¥÷ ¡]3¡^¤½¥qµù¥UÀÉ®ÖÃÒ°Æ¥»¡G40¬ü¤¸/¨C®M
³Æµù¡G«È¤á¤_¬°¨äÂ÷©¤¤½¥q¥Ó½Ð¶}³]»È¦æ±b¤á®É¡A¦pÄÝ·s¤½¥q¡]§Yµù¥U¤@¦~¥H¤º¤§¤½¥q¡^¡A»È¦æ¤@¯ë·|n¨D«È¤á¥X¥Ü Certificate of Incumbency¡]¦sÄòÃÒ©ú¡^¡F¦pÄݤ½¥q¡A«h»È¦æ¤@¯ë·|n¨D«È¤á¦P®É¥X¥Ü Certificate of Good Standing¡]¦sÄòÃÒ©ú¡^©M Certificate of Incumbency ¡]¸³¨Æ¦b¾ÃÒ©ú¡^¡C¥t¥~¡A»È¦æ·|n¨D«È¤á´£¨Ñ¤@¥÷¸g¥Ñ·|p®v©Î«ß®v¦æñÃÒªºµù¥UÀÉ®ÖÃÒ°Æ¥»¡A¥»¤½¥q¥i¥H¥N¿ì¡A¶O¥Î40¬ü¤¸¡C
|