Wednesday, March 28, 2007

避稅趨勢全球化

財爺大開水喉,遍灑甘露,讓大眾從財政預算中享受好處。不過,做老闆的卻不以為然,一不飲酒,二無物業的,就無樣得益,皆因公司利得稅未有調整。雖然香港利得稅徵收率為17.5%,較新加坡的新利得稅率18%仍低0.5個百分點,競爭優勢未退,但真正的對手恐怕另有其人,財爺要煩惱的可能是擔憂海外註冊公司。儘管是老生常談,有朋友話去一間專門協助公司進行海外註冊,俗稱開BVI的公司,發現他們的生意好到不得了,員工忙到團團轉,加班難免。生意好當然有原因,原來去一些著名海外國家註冊的話,首次支付的行政費用才萬多元起,有些貴一點或叫價數萬元,之後每年還要支付年費,也是由萬多元起。

會計界朋友話,不管公司在那裡註冊,在香港經營業務產生的收益便要課稅,但聰明人總有靈活的一面,如用海外公司買樓不收租,出售獲利或可避過稅局耳目,但如被釘上就要在資產增值部分課稅。此外,這類海外註冊地的條例一向較香港的《公司條例》寬鬆,總會找到避稅機會。

其實,全球富豪避稅風氣愈來愈盛行。《經濟學人》雜誌引述全球稅收公平連線(Tax Justice Network)估計富豪將資金外流至避稅天堂,每年各地政府稅收損失達2,550億美元(約1.98萬億港元),其中美國每年損失700億美元(約5,460億港元)稅收。近年避稅天堂生意蓬勃發展,如百慕達、維京、開曼等英屬加勒比海島國甚至澳門等地的金融資產規模也大幅增加。《經濟學人》指百慕達平均每人生產總值達7萬美元(約54.6萬港元),成全球最富有經濟體,比美國的4.35萬美元(約33.9萬港元)還高;全球35個免稅天堂金融資產規模達5萬至7萬億美元(約39萬億至54.6萬億港元),是20年前的5倍,相當於全球資產6%至8%。維京群島有70萬家廠商註冊,英屬開曼群島估計是全球第五大金融中心,總資產達1.4萬億美元(約10.9萬億港元),規模令人咋舌。富裕人士投資避稅天堂也讓各國遺產稅等稅收減少,如加拿大在1990至2003年對避稅天堂的直接投資金額增8倍,達750億美元(約5,850億港元),佔對外直接投資五分之一,大部分是金融資產。不要小覷這個趨勢,今日杜拜、科威特、甚至蘇丹都已成立境外金融中心搶客。

李嘉誠樹大招風
李嘉誠的新聞,已非只有香港人會關心,與香港經常出現「良性」競爭的星洲,亦對李先生甚感興趣。禤中怡喜歡看香港以外的報章,昨日便看到一篇新加坡《聯合早報》的文章,本來內容純粹翻炒上周長實(001)及和黃(013)業績公布會和香港特首選舉的蝦碌事,如有記者對著李澤鉅竟高呼「Richard」!大家都知道Richard為李嘉誠的二兒子李澤楷之洋名也,難怪英文名為「Victor」的李澤鉅收起笑容。不過,看到尾段,戲肉才出場。該文章話:「有香港記者私下反映,當「寫錯東西」時,李嘉誠的手下為了「保護」主人,竟不找記者解說,直接向報社的高層投訴,以致這些記者相當反感。」嘩!這豈不是說李先生部下以有形之手出頭護主?恐怕記者協會要插手了,但估不到這份新加坡報章作如此描述,莫非連他們也要加入「抹黑」李嘉誠?此外,該文章又指:「最近的一年兩度長實、和黃業績記者會,有關人員對出席的記者更是嚴加把關,必須事前報名。遲報名者,都被拒於門外。這也許可以解釋李嘉誠為何較受記者『垂青』的部分原因吧?」

禤中怡不清楚長和系的安排,但只知每間公司也有其規矩,當然可以希望通融一吓,但公司若執正來做,是否批准自然有其處理手法。

(3月28日刊於《am730》)

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