Take a registered Hong Kong company as an example. 1. Institutional advantages of Hong Kong: Hong Kong is a free trade port. Because it has no trade barriers, free flow of capital, high transparency of rules and regulations, sound legal system and low and clear tax rate, it has a unique investment advantage and provides a quite relaxed environment for the development of Hong Kong companies. For example, Hong Kong companies have five characteristics: 1, and the nationality of shareholders is not limited; 2. The company name is not duplicate; 3. The business scope is not limited; 4. The registered capital can be increased at will, without capital verification and in place; 5. Overseas profits need not be taxed. Second, how to use overseas companies to do entrepot trade and achieve the purpose of reducing the cost of international trade is summarized as follows: For example, suppose that Indian customers place an order of 6.5438+million with China company and China company exports 6.5438+million goods to Indian customers. The cost is 800,000 yuan and the profit is 200,000 yuan. After the completion of this transaction, the profit of 200,000 yuan will be subject to China's tax rate, generally 25% corporate income tax, and enterprises will also pay other value-added tax and administrative fees. (Enterprise export tax rebate is value-added tax, not income tax; There is no necessary relationship between export tax rebate and enterprise income tax. As long as an enterprise has taxable income, it must pay income tax, and it will not be exempted from income tax just because it is exported. If you set up a Hong Kong limited company now. You can use your Hong Kong company to sign a contract of 6.5438+0 million with Indian customers, and then the Hong Kong company will place an order of 800,000 with China company. After receiving the goods, your Indian customers will give your Hong Kong company 6,543,800,000 yuan by letter of credit or TT as agreed in the contract, and your Hong Kong company will transfer 800,000 yuan to China company for "foreign exchange write-off". In this way, 200,000 profits will remain in the account of the Hong Kong company. According to the tax regulations of the Hong Kong company, as long as your customers, goods and accounts are not in your home country, the business profits of your Hong Kong company belong to overseas profits, and there is no need to pay taxes. Your Hong Kong company can open a offshore account in China, and its funds can be operated freely at home and abroad, or through online banking, without foreign exchange control. The whole transportation process of trade goods is the same as before, and it is exported from Shanghai to India. Among them, there is only one more process of transferring the bill of lading. China company will send the bill of lading to your Hong Kong company first, and the Hong Kong company will get the bill of lading and then forward it to the Indian customer. Because the Hong Kong company is your own, this process was actually completed by yourself in Shanghai. In addition, many customers directly ask the freight forwarding company to formulate a bill of lading with the consignor being a Hong Kong company and the consignee being an Indian customer, so that there is no need to transfer the bill of lading, and Indian customers only see the Hong Kong company on the bill of lading. Suppose you take an order of $6.5438+0 million from a foreign customer in the name of a Hong Kong company, and then the Hong Kong company places an order of $800,000 for your domestic foreign trade company. After the contract is completed, your foreign customers will remit USD 6.5438+0 million to your Hong Kong company account, and your Hong Kong company will remit USD 800,000 to your domestic foreign trade company for foreign exchange write-off. The difference of 200,000 yuan between these two payments will be left as your profit in your company account in Hong Kong, because Hong Kong laws stipulate that Hong Kong enterprises do not have to pay taxes in Hong Kong when they earn profits overseas. In terms of documents, you need to make three sets of documents now: the first set is domestic customs declaration, in the name of your foreign trade company, the buyer is your Hong Kong company, with an amount of 800 thousand; The second set is to let your foreign trade company settle accounts with you, or in their name, the buyer or your Hong Kong company, the amount is also 800 thousand; The third set is to let you settle accounts with your foreign customers. In the name of your Hong Kong company, the buyer is your foreign customer, and the amount is 1 ten thousand.