{"id":217006,"date":"2011-03-29T18:05:33","date_gmt":"2011-03-29T10:05:33","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=217006"},"modified":"2021-02-19T12:30:00","modified_gmt":"2021-02-19T04:30:00","slug":"guide-offshore-structures-available-mauritius","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/zh-hans\/guide-offshore-structures-available-mauritius\/","title":{"rendered":"\u6bdb\u91cc\u6c42\u65af\u79bb\u5cb8\u67b6\u6784\u6307\u5357"},"content":{"rendered":"<p class=\"Body-DropCaps-Gold-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"_idGenDropcap-3\">\u968f<\/span>\u7740\u6bdb\u91cc\u6c42\u65af\u53cc\u8fb9\u7a0e\u6536\u534f\u5b9a\u6570\u91cf\u7684\u4e0d\u65ad\u589e\u957f\u53ca\u5176\u5728\u79bb\u5cb8\u6295\u8d44\u67b6\u6784\u8bbe\u8ba1\u4e2d\u7684\u8fd0\u7528\uff0c\u6bdb\u91cc\u6c42\u65af\u5df2\u8dfb\u8eab\u4e8e\u79bb\u5cb8\u4e2d\u5fc3\u7684\u884c\u5217\u3002\u8bb8\u591a\u8de8\u56fd\u516c\u53f8\u7ade\u76f8\u9009\u62e9\u6bdb\u91cc\u6c42\u65af\u4f5c\u4e3a\u6295\u8d44\u65b0\u5174\u5e02\u573a\u7684\u4e2d\u8f6c\u7ad9\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u8fc4\u4eca\u4e3a\u6b62\uff0c\u6bdb\u91cc\u6c42\u65af\u5df2\u4e0e\u76f8\u5173\u56fd\u5bb6\u6216\u5730\u533a\uff08\u5305\u62ec\u4e2d\u534e\u4eba\u6c11\u5171\u548c\u56fd\uff09\u7b7e\u8ba2\u4e8634\u4efd\u7a0e\u6536\u534f\u5b9a\u3002<\/p>\n<figure id=\"attachment_216992\" aria-describedby=\"caption-attachment-216992\" style=\"width: 240px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/01\/Dev-Erriah.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-216992\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/01\/Dev-Erriah.jpg\" alt=\"Dev Erriah, \u51fa\u5ead\u5f8b\u5e08, Erriah Chambers\" width=\"240\" height=\"300\" \/><\/a><figcaption id=\"caption-attachment-216992\" class=\"wp-caption-text\"><strong>Dev Erriah<\/strong><br \/>\u51fa\u5ead\u5f8b\u5e08<br \/>Erriah Chambers<\/figcaption><\/figure>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u6bdb\u91cc\u6c42\u65af\u6700\u8fd1\u5b8c\u5584\u4e86\u6709\u5173\u4e13\u5c5e\u81ea\u4fdd\u4fdd\u9669\u4e1a\u52a1\uff08captive insurance\uff09\u7684\u6cd5\u5f8b\u6846\u67b6\uff0c\u4e00\u6279\u77e5\u540d\u7684\u4e13\u5c5e\u81ea\u4fdd\u4fdd\u9669\u516c\u53f8\u968f\u4e4b\u5165\u9a7b\u8be5\u5c9b\u3002\u6bdb\u91cc\u6c42\u65af\u4e5f\u65e5\u6e10\u6210\u4e3a\u8de8\u56fd\u96c6\u56e2\u8bbe\u7acb\u8fd0\u8425\u603b\u90e8\u7684\u70ed\u70b9\u533a\u57df\u3002\u5728\u98de\u673a\u6ce8\u518c\u3001\u878d\u8d44\u7b49\u590d\u6742\u4ea7\u54c1\u9886\u57df\uff0c\u6bdb\u91cc\u6c42\u65af\u51fa\u53f0\u4e86\u76f8\u5173\u6cd5\u5f8b\uff0c\u5141\u8bb8\u4ece\u4e8b\u76f8\u5173\u4e1a\u52a1\u5e76\u52a0\u4ee5\u89c4\u8303\u3002\u6bdb\u91cc\u6c42\u65af\u4ee5\u4f18\u8d8a\u5730\u7406\u4f4d\u7f6e\u3001\u4e13\u4e1a\u4eba\u624d\u3001\u7a33\u5b9a\u7684\u653f\u5c40\u53ca\u4f5c\u4e3a\u5357\u90e8\u975e\u6d32\u7ecf\u6d4e\u53d1\u5c55\u5171\u540c\u4f53\u6210\u5458\u56fd\u7684\u8d44\u683c\uff0c\u6210\u4e3a\u5bf9\u4e2d\u56fd\u6d77\u5916\u6295\u8d44\u72ec\u5177\u5438\u5f15\u529b\u7684\u79bb\u5cb8\u6cd5\u57df\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u6bdb\u91cc\u6c42\u65af\u7cbe\u7b80\u4e86\u7b7e\u8bc1\u3001\u5de5\u4f5c\u8bb8\u53ef\u8bc1\u548c\u5c45\u4f4f\u8bb8\u53ef\u8bc1\u7684\u5ba1\u6279\u7a0b\u5e8f\uff0c\u5e76\u5728\u673a\u573a\u8bbe\u7acb\u4e86\u65b9\u4fbf\u6295\u8d44\u8005\u5feb\u901f\u529e\u7406\u5165\u5883\u624b\u7eed\u7684\u79bb\u5cb8\u4e1a\u52a1\u901a\u9053\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u4e0b\u6587\u5c06\u7b80\u8981\u4ecb\u7ecd\u53ef\u4f9b\u4e2d\u56fd\u53ca\u5176\u4ed6\u5916\u56fd\u6295\u8d44\u8005\u9009\u62e9\u7684\u6bdb\u91cc\u6c42\u65af\u516c\u53f8\u67b6\u6784\u3002<\/p>\n<h2 class=\"Body-Subhead-Gold-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong><span style=\"color: #ff0000;\">\u6301\u6709\u7b2c\u4e00\u7c7b\u5168\u7403\u5546\u4e1a\u6267\u7167\uff08GBL1\uff09\u7684\u516c\u53f8<\/span><\/strong><\/h2>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">GBL1\u516c\u53f8\u662f\u6bdb\u91cc\u6c42\u65af\u6700\u53d7\u6b22\u8fce\u7684\u79bb\u5cb8\u4ea7\u54c1\u3002\u8bbe\u7acb\u6b64\u7c7b\u516c\u53f8\u7684\u76ee\u7684\u591a\u662f\u4e3a\u4e86\u4eab\u53d7\u4e0a\u6587\u6240\u8ff0\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u4f18\u60e0\u5f85\u9047\u3002GBL1\u516c\u53f8\u7684\u8bbe\u7acb\u6ca1\u6709\u8d44\u672c\u91d1\u65b9\u9762\u7684\u8981\u6c42\u3002GBL1\u516c\u53f8\u7684\u80a1\u4efd\u5fc5\u987b\u662f\u8bb0\u540d\u80a1\u4efd\uff0c\u6240\u53d1\u884c\u7684\u80a1\u7968\u53ef\u4ee5\u662f\u6709\u9762\u503c\u80a1\u7968\uff0c\u4e5f\u53ef\u4ee5\u662f\u65e0\u9762\u503c\u80a1\u7968\u3002GBL1\u516c\u53f8\u53ef\u4ee5\u53d1\u884c\u4efb\u4f55\u7c7b\u578b\u7684\u53ef\u8d4e\u56de\u80a1\u4efd\uff0c\u5e76\u53ef\u5728\u6ee1\u8db3\u507f\u503a\u80fd\u529b\u8981\u6c42\u7684\u524d\u63d0\u4e0b\u8d4e\u56de\u6b64\u7c7b\u80a1\u4efd\u3002GBL1\u516c\u53f8\u5982\u679c\u662f\u6bdb\u91cc\u6c42\u65af\u5883\u5916\u516c\u53f8\u5168\u8d44\u62e5\u6709\u6216\u51e0\u4e4e\u5168\u8d44\u62e5\u6709\u7684\u5b50\u516c\u53f8\uff0c\u5219\u65e0\u987b\u9075\u5b88\u7f16\u5236\u96c6\u56e2\u8d22\u52a1\u62a5\u8868\u7684\u8981\u6c42\u3002<\/p>\n<h2 class=\"Body-Subhead-Gold-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>\u6301\u6709\u7b2c\u4e8c\u7c7b\u5168\u7403\u5546\u4e1a\u6267\u7167\uff08GBL2\uff09\u7684\u516c\u53f8<\/strong><\/span><\/h2>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">GBL2\u516c\u53f8\u5177\u6709\u66f4\u9ad8\u7684\u4fdd\u5bc6\u6027\uff0c\u9002\u5408\u4f5c\u4e3a\u6301\u6709\u548c\u7ba1\u7406\u79c1\u4eba\u8d44\u4ea7\u7684\u5de5\u5177\u3002GBL2\u516c\u53f8\u4e3a\u975e\u5c45\u6c11\u4f01\u4e1a\uff0c\u56e0\u6b64\u4eab\u53d7\u5728\u6bdb\u91cc\u6c42\u65af\u514d\u7a0e\u7684\u5f85\u9047\u3002GBL2\u516c\u53f8\u53ef\u4ee5\u76f4\u63a5\u6ce8\u518c\u6210\u7acb\uff0c\u6216\u8005\u4f5c\u4e3a\u672c\u56fd\u4f01\u4e1a\u7684\u5206\u652f\u673a\u6784\u6ce8\u518c\u6210\u7acb\uff0c\u4e5f\u53ef\u901a\u8fc7\u5c06GBL1\u516c\u53f8\u6539\u5236\u4e3aGBL2\u516c\u53f8\u7684\u65b9\u5f0f\u6ce8\u518c\u6210\u7acb\u3002\u4e0e\u5176\u4ed6\u516c\u53f8\u4e00\u6837\uff0cGBL2\u516c\u53f8\u7684\u7ec4\u7ec7\u5f62\u5f0f\u5305\u62ec\u80a1\u4efd\u6709\u9650\u516c\u53f8\u3001\u62c5\u4fdd\u6709\u9650\u516c\u53f8\u6216\u65e0\u9650\u516c\u53f8\u3002GBL2\u516c\u53f8\u53ef\u8bbe\u7acb\u4e3a\u79c1\u4eba\u516c\u53f8\u3002GBL2\u516c\u53f8\u7684\u8bbe\u7acb\u6ca1\u6709\u8d44\u672c\u91d1\u8981\u6c42\uff0c\u4f46\u5fc5\u987b\u5728\u6bdb\u91cc\u6c42\u65af\u5f53\u5730\u59cb\u7ec8\u8bbe\u6709\u6ce8\u518c\u4ee3\u7406\u4eba\u548c\u6ce8\u518c\u529e\u4e8b\u5904\u3002<\/p>\n<h2 class=\"Body-Subhead-Gold-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong><span style=\"color: #ff0000;\">\u5355\u5143\u8d44\u4ea7\u9694\u79bb\u53ca\u4fdd\u969c\u516c\u53f8(PCC)<\/span><\/strong><\/h2>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">PCC\u516c\u53f8\u4eab\u6709\u4e0eGBL1\u516c\u53f8\u540c\u7b49\u7684\u5730\u4f4d\uff0c\u4f46\u53ea\u80fd\u4ece\u4e8b\u4e24\u7c7b\u5168\u7403\u6027\u5546\u4e1a\u6d3b\u52a8\uff1a\u4fdd\u9669\u548c\u6295\u8d44\u57fa\u91d1\u3002\u8bbe\u7acbPCC\u516c\u53f8\u7684\u76ee\u7684\u5728\u4e8e\u9694\u79bb\u548c\u4fdd\u62a4\u5355\u5143\u8d44\u4ea7\u3002\u6bcf\u4e00\u5355\u5143\u5747\u72ec\u7acb\u548c\u6709\u522b\u4e8e\u5176\u4ed6\u5355\u5143\uff0c\u5404\u4e2a\u5355\u5143\u7684\u8d44\u4ea7\u548c\u8d1f\u503a\u5b9e\u884c\u5355\u72ec\u7ba1\u7406\u3002PCC\u516c\u53f8\u5fc5\u987b\u59cb\u7ec8\u7531\u6bdb\u91cc\u6c42\u65af\u5883\u5185\u7684\u7ba1\u7406\u516c\u53f8\u8fdb\u884c\u7ba1\u7406\u3002PCC\u516c\u53f8\u9002\u7528\u4e8e\u4f1e\u578b\u57fa\u91d1\u6216\u591a\u5143\u6536\u8d39\u7ed3\u6784\u57fa\u91d1, \u56e0\u4e3aPCC\u516c\u53f8\u7684\u7ec4\u7ec7\u5f62\u5f0f\u76f8\u5f53\u4e8e\u4e3a\u6bcf\u4e00\u7c7b\u6295\u8d44\u8005\u63d0\u4f9b\u4e86\u4e00\u4e2a\u5355\u72ec\u7684\u6709\u9650\u8d23\u4efb\u516c\u53f8\u4fdd\u62a4\u67b6\u6784\u3002<\/p>\n<h2 class=\"Body-Subhead-Gold-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong><span style=\"color: #ff0000;\">\u6709\u671f\u9650\u516c\u53f8\uff08LLC\uff09<\/span><\/strong><\/h2>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">2001\u5e74\u300a\u516c\u53f8\u6cd5\u300b\u5141\u8bb8\u6ce8\u518cLLC\u516c\u53f8\u3002\u6b64\u7c7b\u516c\u53f8\u7684\u7ecf\u8425\u671f\u9650\u4ee5\u6210\u7acb\u65e5\u8d7750\u5e74\u4e3a\u9650\uff0c\u53ef\u901a\u8fc7\u7279\u522b\u51b3\u8bae\u4e88\u4ee5\u5ef6\u957f\uff0c\u4f46\u524d\u63d0\u662f\uff0c\u5ef6\u957f\u540e\u7684\u7ecf\u8425\u671f\u9650\u81ea\u6210\u7acb\u65e5\u8d77\u8ba1\u603b\u5171\u4e0d\u8d85\u8fc7150\u5e74\u3002LLC\u516c\u53f8\u53ef\u7528\u4e8e\u98ce\u9669\u6295\u8d44\u3001\u6295\u8d44\u57fa\u91d1\u3001\u623f\u5730\u4ea7\u9879\u76ee\u3001\u5408\u8425\u9879\u76ee\u548c\u9057\u4ea7\u89c4\u5212\u5de5\u5177\u7b49\u9886\u57df\u3002<\/p>\n<h2 class=\"Body-Subhead-Gold-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong><span style=\"color: #ff0000;\">\u79bb\u5cb8\u6295\u8d44\u57fa\u91d1<\/span><\/strong><\/h2>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">GBL1\u516c\u53f8\u548cPCC\u516c\u53f8\u5747\u53ef\u7528\u4e8e\u6784\u5efa\u6295\u8d44\u57fa\u91d1\u3002\u6295\u8d44\u57fa\u91d1\u53ef\u8bbe\u8ba1\u4e3a\u5355\u5c42\u7ed3\u6784\u6216\u53cc\u5c42\u7ed3\u6784\uff0c\u751a\u81f3\u53ef\u4ee5\u8bbe\u8ba1\u4e3a\u5916\u56fd\u516c\u53f8\u7684\u5206\u652f\u673a\u6784\u6216\u5b50\u516c\u53f8\u3002\u76ee\u524d\u7684\u57fa\u91d1\u67b6\u6784\u5305\u62ec\u5f00\u653e\u5f0f\u3001\u5c01\u95ed\u5f0f\u3001\u5355\u4f4d\u4fe1\u6258\u6216\u6709\u9650\u5408\u4f19\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: 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#ff0000;\"><strong>\u6709\u5173\u79bb\u5cb8\u4e1a\u52a1\u7684\u7a0e\u6536\u5236\u5ea6<\/strong><\/span><\/h2>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">GBL2\u516c\u53f8\u5728\u6bdb\u91cc\u6c42\u65af\u5c5e\u4e8e\u975e\u5c45\u6c11\u4f01\u4e1a\uff0c\u56e0\u6b64\u4e0d\u80fd\u4eab\u53d7\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\u7684\u5f85\u9047\u3002\u5728\u6bdb\u91cc\u6c42\u65af\u6210\u7acb\u7684GBL1\u516c\u53f8\u630915%\u7684\u7a0e\u7387\u7eb3\u7a0e\uff0c\u4f46\u5c31\u5176\u6765\u6e90\u4e8e\u5916\u56fd\u7684\u6240\u5f97\uff0c\u5982\u679c\u5c5e\u4e8e\u4e0b\u5217\u60c5\u5f62\u4e4b\u4e00\uff0c\u5219\u6309\u71671996\u5e74\u300a\u6240\u5f97\u7a0e\uff08\u5916\u56fd\u7a0e\u989d\u6263\u9664\uff09\u6761\u4f8b\u300b\uff08Income Tax (Foreign Tax Credit) Regulations 1996\uff09\u89c4\u5b9a\uff0c\u53ef\u4eab\u53d7\u5916\u56fd\u7a0e\u989d\u6263\u9664\u5f85\u9047\uff1a<\/p>\n<ol style=\"text-align: justify;\">\n<li class=\"Body-Number-Chi\" 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