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成立泰国公司

注册泰国公司

注册泰国公司- NNP - 泰国有限责任公司

一般情况下,基于操作方便及成本,手续的便利,在泰国注册公司,我们推荐有限责任公司,以下三种结构类型应优先考虑:

1有限责任公司- 大股东为泰国人/外国人控制

2有限责任公司- 美国人100%控股

3有限责任公司– BOI特惠公司,外国人可以100%控股

在泰国投资任何类型公司,在申请注册时,均需要提供并填写将要投资的注册资本,在实际注册操作过程中,需要注入总注册资本的25%,此资本之后可以用于支付公司开支,如申请贷款,支付员工工资,购买办公用品等,一般情况下,剩余的75%注册资本不要实际入账,除非泰国相关行政部门特别指明要求。

若公司雇佣非泰国籍员工并为其申请1年工作许可证及泰国签证,公司注册总资本最少需要一次性注入2,000,000泰铢,另外,根据泰国劳工法规定,雇佣一名非泰国籍员工,公司需要至少同时雇佣4名泰国籍员工。以此类推,若是公司雇佣3名非泰国籍员工,需要同时至少雇佣12名泰国籍员工。

泰国公司正常营利所得税为20-30%,具体税率取决于公司盈利数额。依据目前相关优惠政策,泰国政府允许新公司成立后头五年赤字。

泰国政府要求所有所有泰国公司遵守会计审计法规,进行每月一次的会计记账和每年一次的财务审计。

泰国劳工法特别偏重保护雇员利益,即便公司与雇员的雇佣关系终止超过一年时间,要是雇员提交法律诉讼,公司通常会为此遭受数额不菲的罚金。公司在雇佣正式员工前务必了解相关的泰国劳工法。

有限责任公司- 大股东为泰国人/实际上外国人控制

泰国人拥有/外国人控制的公司是外国人在泰国投资设立公司最常见的类型,此类公司需要有泰国籍人士为公司大股东及泰国籍董事长。依据外国人在泰经营公司法案Foreign Business Act(FBA)规定,为防止非泰国人士相对于本地泰国人,在未经过正常繁琐的数年公司经营而快速获得外商经营许可证而设立的法规。所以有本地泰国籍人士作为公司大股东的公司将免除FBA法案的审核,而且允许从事经营所有合法生意类型。为了避免FBA法案,在泰国设立让泰国人作为大股东而控制运营实际上是外国人的有限责任公司已经成为非常普遍做法。

此类公司的股份结构要求泰国籍人持大于或等于51%的全公司股份,外国人持小于或等于49%的全公司股份。泰国籍人所拥有的51%股份为需要归类为特别优先股,能享有公司红利但无公司表决权力,外国人士拥有的49%股份为普通股,享有公司红利并可以投票从新分配或转让股份。

可以说,设立此类公司主要目的是避开FBA法案,在实际情况中,通可以视为外国人100%合法地全面控制公司,即便在文案上只拥有49%的股份。

有限责任公司- 美国人100%控股

根据美泰特别的贸易协定“TREAT OF AMITY”,在从商务部获取经营许可证之前,泰国允许美籍个人或公司成立并100%控股的泰国有限责任公司,可从事服务性行业一定范围内特定的商务活动。截至目前,美国籍人士是唯一能享有此特权的外国籍人士。在注册此类公司时需要额外的程序及费用,但从长远角度来看,要是您是美国人,设立此类公司可以对于投资人利益最大地减少风险。

有限责任公司– BOI特惠公司,外国人可以100%控股

BOI: 泰国主管投资促进的部门是投资促进委员会(Board of Investment,简称BOI),依据1977年颁布的《投资促进法(Investment Promotion Act)》及1991年第二次修正和2001年第三次修正的版本制定投资政策。投资促进委员会办公厅(Office of the Board of Investment)是隶属于泰国工业部的国家厅级单位,负责审核和批准享受泰国投资优惠政策的项目、提供投资咨询和服务等。

泰国促进投资委员会(BOI)有特权颁发给符合要求的外国人100%控股的泰国有限责任公司并对于规定范围内的经营项目拥有合法经营权。根据投资计划,投资项目的不同,BOI能给予的特权也不同,一般而言,BOI公司有以下特权:

?免除外国人不能拥有100%外资公司的规定;

?免缴或减免公司所得税可高达8年;

?免缴或减免必需的原材料进口税及机器进口税;

?允许外国人在泰国拥有土地所有权;

?允许引进外国专家技术人员并提供为办理工作许可证,居留证提供便利;

?允许海外汇款。

以上特权主要取决于公司所从事的具体商务活动及其覆盖在泰国区域,并不是所有通过BOI申请的公司都能获得所有特权。

加入BOI,需要最少1,000,000(一百万)泰铢的注册资本(不包括土地费用或公司运营费用)。申请加入BOI手续流程相对繁琐,从提交公司运营章程及到获取许可证,需要2个月或更长时间。

Thailand Company Registration

Thailand Company Registration - Thailand Company Limited

We recommend three potential ways to structure a Thailand Company Limited as follows:

1Thai Owned / Foreign Controlled

2American Owned

3BOI Foreign Owned

All company's doing business in Thailand are required to register the amount of capital they intend to invest.

After registration of the company, 25% of the investment capital is require to be paid up by the shareholders. Note such capital can be used immediately to pay company start up expenses, make loans, pay salaries, etc. and is not required to be left in the company's bank account.

The remaining capital is not required to be paid up unless called by the company or required by a condition of a Thailand government agency for purposes of granting a business license or special privileges.

The minimum capital requirement for a foreigner to receive a 1 year work permit / visa in Thailand is

2,000,000 Baht and must be fully paid up. Note a ratio of 4 to 1 Thai employees to foreign employee is also required for a foreigner to receive a 1 year work permit / visa.

The corporate income tax rate in Thailand is generally 20 - 30% depending on the amount of income generated by the company. Note that company's in Thailand are generally allowed to take losses for the first 5 years of operation as a general practice of the Revenue Department.

All Thai companies are required by law to keep monthly accounting records and have an independent audit at the end of each fiscal year.

Labor laws in Thailand are very protective in favor of the employees and significant severance payments are required even if you want to terminate employees after a period of over 1 year. Note Thailand labor laws should be considered before significant hirings are made at your business in Thailand.

Thai Owned / Foreign Controlled

A Thai owned company limited is the most common form of doing business in Thailand, but requires that the company have a Thai majority shareholder and Thai director.

Thailand has a law called the Foreign Business Act (FBA), which basically restricts majority foreign

owned companies from performing service type businesses in Thailand without first going through a costly and time consuming application process to obtain a foreign business license.

Thai majority owned companies are exempt from the provisions of the FBA and allowed to perform all types of businesses in Thailand.

In order to avoid application of the FBA, it has been a common practice for foreigners in Thailand to establish a Thai majority owned / foreign controlled company.

A Thai majority owned company is considered any company that has Thai person holding 51% or more of any class of shares in the company.

A Thai owned / foreign controlled company is structured so a Thai person holds 51% of the shares and a foreigner to hold 49%.

The 51% shares owned by the Thai citizen would be categorized as a special class of shares (preference shares), which have minimal to no voting or dividend rights in the company.

The 49% shares owned by the foreigner would be categorized in a separate class of shares (common shares), which have 100% of the voting and dividend rights in the company.

The result of this type of company register is the foreigner would only own 49% of the company on paper, yet legally have 100% control over the company's business & funds while avoiding the application of the FBA.

American Owned

An international treaty between Thailand and the United States called the "Treat of Amity" allows American individuals and companies to own 100% of the shares in a Thai company limited and perform service type businesses without a first obtaining a license from the Ministry of Commerce.

Generally, Americans are the only foreigners allowed to own 100% of a company limited in Thailand without first applying for Board of Investment Privileges or obtaining a specific business license to perform their business in Thailand.

Registration of an American owned Thai company limited requires a few additional steps and set up costs,

but in the long run is the least risky way for American citizens to do business in Thailand.

BOI Foreign Owned

The Thailand Board of Investment (BOI) has the power under Thailand laws to grant special privileges allowing foreigners to own 100% of a company limited.

The Thailand BOI has the power to grant the following privileges depending on the specifics of the investment plan:

?Exemption from rules restricting foreign ownership of companies;

?Exemption from corporate income tax for up to 8 years;

?Exemption of import duties on machinery and raw materials;

?Exemption from rules restricting foreign ownership of land;

?Exemption from work permit and visa rules; and

?Exemption from rules restricting overseas remittances.

The amount and type of privileges you can receive depend on your business activities and location of your business in Thailand. However, not all business activities are eligible to receive BOI privileges.

Thailand BOI applications can be made before or after the establishment of a company in Thailand. Generally, the minimum level of investment capital required to obtain BOI privileges is 10,000,000 Baht.

The Thailand BOI requires a lengthy application and business plan be submitted in order to apply for BOI privileges, which takes at least 2 months or more to complete.

Thailand Company Registration

Thailand Company Registration - Contact

Our office is located at the address below and please note you must bring your passport or ID card in order to get past the building security.

47th Floor, Empire Tower, River Wing East

195 South Sathorn Road

Bangkok, Thailand 10120

Email: info@https://www.sodocs.net/doc/167729560.html,

Phone: (+66) 8 4111 0471

Fax: (+66) 2 714 2667

Skype: surnovel

Please note we do NOT accept walk in clients or provide free initial consultation meetings.

However, we do provide an option to pay a fee of 6,000 Thai Baht if you would like a 1 hour + meeting at our office in downtown Bangkok to discuss your case, answer your questions and briefly review your documents in person.

BTS / Sky Train - Chong Nonsi (this is the best way to get to our office as their is a brand new covered walkway connecting Empire Tower directly to the Chong Nonsi BTS making it only a convenient 5 minute walk in the shade)

MRT / Subway - Lumpini (note requires that you either walk 10 minutes or take a 2 minute taxi drive down Sathorn Road)

Taxi - Tell the taxi driver to take you to "Sathorn Road" to "Chong Nonsi BTS" and say "Empie Tow-wur" and that should get you there. If you are not a local and are brave you can say Sathorn-Narathiwat Road ("Sat-toorn Na-ra-thee-wat") to be more specific as that is the major intersection where our office is located.

Please note that our office is located in the serviced offices of Pacific Stronghold Ltd. since the year 2006 and a map / photo of our office building are set our below.

注册泰国公司

注册泰国公司— NNP —联系方式

*来访者请随身携带个人身份证或护照,在信息咨询处换取出入证件牌。

Novel Nishiuwatoko & Pattarin Ltd.

47th Floor, Empire Tower, River Wing East

195 South Sathorn Road

Bangkok, Thailand 10120

邮件地址:info@https://www.sodocs.net/doc/167729560.html,

联系电话:(+66) 8 4111 0471 (英文) (+66) 8 8870 9293 (中文)

传真号码:(+66) 2 381 6640

Skype: surnovel

咨询师非常驻办公室,访客来访前务必事先预约。

我们不提供免费会面咨询,若有需要者,我们将收取每次6,000泰铢的会面咨询费(会面时间1小时或更长时间),以面谈的方式,我们可以将对您的相关问题进行答疑,审核您的书面材料并提供相应建议。

交通方式:

?BTS / Sky Train

乘坐曼谷空中轻轨silom线到Chong Nonsi(S3)站从5号出口出站步行30米直接到达Empire Tower。

(推荐路线)

?MRT / Subway乘坐曼谷地铁到Lumpini站,然后打车至Empire Tower。

?Taxi - 告诉的士你要去"Chong Nonsi BTS" or Empire Tower, 到之后您将不难从以下照片中分辨出Empire Tower,Empire Tower 是附近CBD办公楼群中最高最大一栋。

请注意我们使用的是Pacific Stronghold Ltd.提供的服务式办公室。办公室位于47楼,使用21号,22号,23号,24号电梯可以直接抵达。

泰国有限责任公司Company Limited

美籍人士100%控股公司American Treaty

泰国配偶公司Thai Spouse

泰国BOI特惠有限责任公司BOI Company

泰国贸易投资办事处(TISO)

地区运营总部(ROH)

泰国分支公司Branch

注册泰国公司代表处Rep Office

有限合伙制公司Partnership

泰国合资联营公司Joint Venture

泰国分责联营公司Consortium

泰国特许经营公司Franchise

有限责任公司- 美籍人士100%控股根据美泰特别的贸易协定“TREAT OF AMITY”,在从商务部获取经营许可证之前,泰国允许美籍个人或公司成立并100%控股的泰国有限责任公司,可从事服务性行业一定范围内特定的商务活动。截至目前,美国籍人士是唯一能享有此特权的外国籍人士。在注册此类公司时需要额外的程序及费用,但从长远角度来看,要是您是美国人,设立此类公司可以对于投资人利益最大地减少风险。

Thailand Company Registration - American Treaty Company

An international treaty between Thailand and the United States called the "Treat of Amity" allows American individuals and companies to own 100% of the shares in a Thai company limited and perform service type businesses without a first obtaining a license from the Ministry of Commerce.

Generally, Americans are the only foreigners allowed to own 100% of a company limited in Thailand without first applying for Board of Investment Privileges or obtaining a specific business license to perform their business in Thailand.

Registration of an American owned Thai company limited requires a few additional steps and set up costs, but in the long run is the least risky way for American citizens to do business in Thailand.

注册泰国公司- 有限责任公司- 泰国配偶公司

泰国配偶公司基于正常的有限责任公司,若作为公司股东身份的中国人和泰国籍公民已婚,此公司可以享受相关优惠政策:在公司注册资本上只需1,000,000(一百万)泰铢,正常情况下需2,000,000(两百万)泰铢。在正式雇佣外国人员工上面,每雇佣一名非泰国人,只需同时雇佣1名泰国员工,正常情况下每雇佣一名非泰国籍员工,需要同时雇佣4名泰国员工。

Thailand Company Registration - Thailand Spouse Company

A Thai Spouse Company refers to a Thailand Company Limited owned and directed by a foreign citizen married to a Thai citizen.

A Thai Spouse Company is not subject to the same investment capital and work permit rules as a foreigner that is not married to a Thai citizen.

A Thai Spouse Company is only required to have investment capital of 1,000,000 Baht to obtain a work permit for a foreigner, whereas the requirement is normally 2,000,000 Baht.

A Thai Spouse Company is only required to have 2 Thai citizens employed for every 1 foreigner employed, whereas the normal requirement is 4 Thai citizens employed for every 1 foreigners employed.

有限责任公司– BOI特惠公司,外国人可以100%控股

BOI: 泰国主管投资促进的部门是投资促进委员会(Board of Investment,简称BOI),依据1977年颁布的《投资促进法(Investment Promotion Act)》及1991年第二次修正和2001年第三次修正的版本制定投资政策。投资促进委员会办公厅(Office of the Board of Investment)是隶属于泰国工业部的国家厅级单位,负责审核和批准享受泰国投资优惠政策的项目、提供投资咨询和服务等。

泰国促进投资委员会(BOI)有特权颁发给符合要求的外国人100%控股的泰国有限责任公司并对于规定范围内的经营项目拥有合法经营权。根据投资计划,投资项目的不同,BOI能给予的特权也不同,一般而言,BOI公司有以下特权:

?免除外国人不能拥有100%外资公司的规定;

?免缴或减免公司所得税可高达8年;

?免缴或减免必需的原材料进口税及机器进口税;

?允许外国人在泰国拥有土地所有权;

?允许引进外国专家技术人员并提供为办理工作许可证,居留证提供便利;

?允许海外汇款。

以上特权主要取决于公司所从事的具体商务活动及其覆盖在泰国区域,并不是所有通过BOI申请的公司都能获得所有特权。

加入BOI,需要最少1,000,000(一百万)泰铢的注册资本(不包括土地费用或公司运营费用)。申请加入BOI手续流程相对繁琐,从提交公司运营章程及到获取许可证,需要2个月或更长时间。

Thailand Company Registration - Thailand BOI Company

The Thailand Board of Investment (BOI) has the power under Thailand laws to grant special privileges allowing foreigners to own 100% of a company limited.

The Thailand BOI has the power to grant the following privileges depending on the specifics of the investment plan:

?Exemption from rules restricting foreign ownership of companies;

?Exemption from corporate income tax for up to 8 years;

?Exemption of import duties on machinery and raw materials;

?Exemption from rules restricting foreign ownership of land;

?Exemption from work permit and visa rules; and

?Exemption from rules restricting overseas remittances.

The amount and type of privileges you can receive depend on your business activities and location of your business in Thailand. However, not all business activities are eligible to receive BOI privileges.

Thailand BOI applications can be made before or after the establishment of a company in Thailand. Generally, the minimum level of investment capital required to obtain BOI privileges is 10,000,000 Baht.

The Thailand BOI requires a lengthy application and business plan be submitted in order to apply for BOI privileges, which takes at least 2 months or more to complete.

注册泰国公司- NNP - 贸易投资办事处(Trade & Investment Services Office )

可享有以下优惠政策:

?可拥有土地所有权;

?在通过投资可行性的调查后可引进非泰国籍人士;

?在公司需要时可以引进数名外国专家或技术人员;

?允许境外汇款;

?不限非泰国籍股东数量。

公司成立条件:

?公司设立必须符合泰国法律;

?获取泰国政府相关部门颁发的营业执照及其它证件;

?根据泰国税务法规定,公司营业开支金额必须不低于每年10万泰铢,其中应包括销售和管理费用;

?公司营运计划须得到BOI的批准;

?需非泰国籍人可以作为公司大股东;

?获得非税收收入商务活动自由交易许可。

贸易投资办事处同时受限于以下活动:

?不允许监测分支机构或为分支机构提供服务;

?在没有从泰国商业部或相关部门获得许可前,不允许提供相关会计,法律,广告,民用工程事务等咨询服务,证券买卖及外汇买卖除外;

?不允许为本地资源或产品货源提供信息服务;

?不允许提供工程技术服务,涉及建筑业和民用工程行业除外;

?不允许对产品进行测试及认证,及涉及此产品的相关生产及服务。这里的产品是指不符合BOI产品宣传活动列表7.13 及2/2543号文件列表下的产品;

?不能从事出口贸易;

?不允许从事有关的机械,发动机,工具和设备,如批发进口,培训服务,设备安装服务,设备维修及保养和维护等不符合BOI公布的宣传活动清单7.14及2/2543号文件规定;

?不允许从事软件设计及开发,这不符合BOI公布的宣传活动清单7.14及2/2543号文件规定;

?不允许批发买卖产地为泰国的产品。

Thailand Company Registration - Trade & Investment Services Office (TISO)

Incentives

?Permission to own land for an office;

?Permission to bring in foreign nationals to undertake investment feasibility studies;

?Permission to bring in as many foreign technicians and experts as required;

?Permission to take or remit foreign currency abroad; and

?No limit on number of shares owned by foreigners.

Conditions

?Applicants must be either companies established under Thai law, or companies planning to establish under Thai law;

?Operating licenses must have been acquired from all relevant government agencies;

?Operating expenses must amount to no less than 10 million Baht per year, which shall consist of sales and administrative expenses, as set forth in the Revenue Code;

?Operating plans must be approved by the BOI;

?Majority or total foreign ownership is allowed; and

?Only non-tax privileges will be granted

A TISO will be limited to the following activities:

?Monitoring and/or servicing affiliates;

?Advisory services on business operations except those engaged in buying and selling securities and foreign currency exchange. As for accounting, legal, advertising, architectural and civil

engineering businesses, business licenses shall be obtained from the Department of Commercial Registration or related governmental agencies prior to promotion application;

?Information services on goods sourcing;

?Engineering and technical services, except those related to architecture and civil engineering;

?Testing and certifying standards of products, production and services that do not qualify for investment promotion under activity 7.13 of the list of promotional activities attached to Board of Investment Announcement No. 2/2543;

?Export trading;

?Business activities related to machinery, engines, tools and equipment such as importing for wholesaling, training services, installation, maintenance and repairs and calibration that does not qualify for investment promotion under activity 7.14 of the list of promotional activities attached to Board of Investment Announcement No. 2/2543;

?Software design and development that does not qualify for investment promotion under activity

5.8 of the list of promotional activities attached to Board of Investment Announcement No. 2/2543;

and

?Wholesaling products manufactured in the country.

注册泰国公司- NNP - 区域营运总部(ROH)

优惠措施:

?可以连续两年享受外籍员工收入个人所得税15%的优惠税率;

?若外籍员工受公司指派到客户端提供服务,其外籍员工的收入直接记账于客户端,支出账目没有计入区域营运总部的开支,从而无需为此员工缴纳个人收入所得税;

?对于本地业务收入部分,享受公司所得税10%的优惠税率;

?对于股份分红收入,无需缴纳公司所得税;

?加速固定资产折旧率25%,自购买日起计算;

?为引进外籍专家及其家属提供签证及工作许可证的手续便利;

?为促进所涉及工程,允许公司购买土地建造住房,给公司员工提供膳宿便利;

?允许海外汇款。

公司设立所需条件:

?符合泰国公司法;

?对联合企业提供管理技术上的服务支持;

?联合企业:联合企业是与区域运营中心相关的法人公司或合伙制组织;

1持股要求:

1法人公司或合伙制组织持有区域运营中心不少于25%的股份;

1区域运营中心持有法人公司或合伙制组织不少于25%的股份;

1法人公司或合伙制组织持有法人公司或合伙制组织(1)不少于25%的股份;

1控管要求:

1法人公司或合伙制组织有权利控制监督区域运营中心的运营管理;

1区域运营中心有权利控制监督法人公司或合伙制组织的运营管理;

1法人公司或合伙制组织有权利控制监督法人公司或合伙制组织(1)的运营管理;

?地区运营总部在任意会计周期结束时,实收资本不低于10,000,000(一千万)泰铢;

?地区运营总部必须至少在三个国家为其海外附属公司和/或分支机构(不包括泰国)提供服务;

?公司须向税务局提交通知;

?税务局局长可附加其它规定;

?地区运营总部至少一半的收入必须来自于提供给其海外附属公司及/或分支机构的服务所得;但最初三年只要求收入的三分之一来源于此;

Thailand Company Registration - Regional Operating Headquarters (ROH)

Incentives

?15% flate rate tax on income paid to foreigners employed by the ROH for a period of 2

consecutive years.

?Exemption on income earned by a foreigner permanently employed arising from a

secondment/assignment abroad if such payment is not claimed directly or indirectly as an expense by the ROH.

?Reduction of corporate income tax from 30% to 10% on net profits received from qualifying services, technological/research royalties or loan interest from associated enterprises.

?Exemption on dividend income received from associated enterprises.

?Accelerated depreciation for permanent buildings at the rate of 25% on the date of purchase.

?Bringing in foreign experts and their spouses/dependents to conduct feasibility studies and perform work.

?Owning land to carry out promoted project including the land for housing of executives and employees.

?Remitting foreign currency aboard.

Conditions

?Entity incorporated under Thai law.

?Providing managerial, technical or “supporting services” to “associated enterprises” or its domestic/foreign branches.

?Supporting services means the following: General administration, business strategic planning and business cooperation; Procurement of materials and parts; Product research and development;

Technical support; Marketing and sale promotion support; Human resource management and

training in the region; Financial consulting; Economic and investment analysis; Credit management and control; and Other services stipulated by the RD.

?Associated enterprise means the following: Company/partnership holding shares in the ROH not less than 25% of the total capital; Company/partnership which the ROH holds shares or being a partner not less than 25% of the total capital; Company/partnership in which the company or

partnership in 1 holds share or being a partner not less than 25% of the total capital;

Company/partnership, which has the power to control or supervise the operation and management of the ROH; Company/partnership which the ROH has the power to control or supervise the

operation and management; or Company/partnership which a company or partnership in 1 has the power to control or supervise the operation and management.

?Paid up capital of at least 10 million.

?Provides services to associated enterprises in at least 3 foreign countries.

?Has service and royalty revenue paid from/in a foreign country aggregating at least 50% of total revenue, except during the first 3 accounting period, the revenue may be less than 50%, but not less than one-third of total revenue.

?Obtained operating licenses from relevant government agencies.

?Ratio of liabilities to registered capital should not exceed 3 to 1 for a newly established project.

注册泰国公司- NNP - 泰国分支公司

优惠要点:

设立泰国分支公司的主要好处是外国总部公司可以将总部相关运营开支记账于泰国分支公司,优化税务管理。

成立条件要点:

外国公司在泰国设立分支办事处并无特别限制条件,但是,大多数商业活动在开展前后都会受到一个或多个法律法规的限制(如:增值税登记、纳税人账户、商业登记许可、外籍人士经商许可证,等等)。外国公司必须接受并遵守相关程序。

相对于注册有限责任公司,成立泰国分支公司需要更多的时间及费用成本。

泰国分支公司是海外总公司一部分,因此,母公司保留对合同和侵权行为的法律责任。对于税收的目的,一个分支被认为是一个常设机构,其收入须按泰国法规纳税。对于外国公司来说,事先澄清公司收入结构是很重要的,因为泰国税务厅会将公司总部的收入视为泰国地区收入来纳税。

外国公司要获得来泰国设立分支办事处许可证,最少注册资本不能低于500万泰铢,并且要在4 年之内将其投资于泰国。除了申请短期运营之外,外国分支可以在泰国运营5 年。当外国公司投资额达到泰国政府所要求的额度,泰国可以放宽许可证和运营年限。

Thailand Company Registration - Thailand Branch Office

Incentives

The main benefit of registering a branch in Thailand is the allowance of expense allocations to be made by the foreign head office to the Thailand branch.

Conditions

A branch office of a foreign company is required to be registered with the Ministry of Commerce in Thailand. The registration of a branch is more costly and time consuming than registering a Thai company limited.

The main drawback with a registered branch in Thailand is that the branch is considered as the same entity as its foreign head office, which subjects the foreign head office to legal liability for actions of the branch in Thailand.

注册泰国公司- NNP - 注册泰国公司代表处

外国公司可以在泰国设立代表处从事国际贸易活动。泰国代表处不可以从事任何利赢利活动,业务活动范围要严格遵照相关规定,否则,将会产生许多税务问题。对于专利权或者关联公司所得收入都被视为在泰国所得收入,并且须要纳税。

如果代表处在没有得到授予的情况下从事其它活动,如代表总公司购买或出售产品,这将被视为在泰国从事业务,所有收入应遵守泰国税法纳税。此外,代表处不得为协力厂商代理。任何此类业务或盈利活动可能违反设立和经营代表处许可条件,这可能导致该营业执照被吊销。

另外,代表处需承诺在泰国从事的一种或多种业务不得为其它人提供服务,而且避免从事所禁止的业务。代表处一般都会得到总部给予的费用补助。代表处从总部得到的营业收入不被列入纳税范畴。

尽管代表处不在纳税范畴之内,但是所有的代表处都须要申请税务编号,而且把退税收入和财务报表提交到税务厅和商业发展局。

代表处的业务范围包“国际贸易业务“是指有关活动:

?为总公司采购的商品或服务;

?检查和控制泰国总公司购买或雇佣生产的商品质量以及数量;

?向在泰代理商或消费者提供有关总公司所售商品的建议;

?关于总公司新的商品或服务传播信息;

?向总部报告在泰国的业务趋势。

外国商法第三栏规定,以上国际商业贸易只是针对服务活动,另外,设立代表处须取得商业发展厅颁发的外籍人士经商执照。

代表处都须要申请税务编号,而且把退税收入和财务报表提交到税务厅和商业发展局,即使账面数额为零。外籍人士和所有本地员工都须取得纳税卡,依法上缴个人所得税。

Thailand Company Registration - Thailand Rep Office

Incentives

The RO of a foreign company is not subject to income tax provided that the services rendered by the RO are only provided to and for use by its head office. However, please be aware the Ministry of Commerce scrutinizes RO applications very closely now due to past abuse of its tax exempt status.

Conditions

A representative office (RO) in Thailand must be registered with the Thailand Ministry of Commerce as such and is restricted to the following types of activities:

?Searching for local sources of goods or services for its head office;

?Inspecting and controlling the quality and quantity of goods procured by its head office;

?Providing advice in various fields relating to products directly sold by its head office to local distributors or consumers;

?Disseminating information about new products and services of its head office; and

?Reporting to its head office on local business developments and activities.

注册泰国公司- NNP - 有限合伙制公司

由一个或多个合伙人组成,个体合伙人责任受个人投资额限制;

一个或多个合伙人对合伙制附有无限连带责任。有限制合伙制须要在商业注册部门注册,在税务方面作为商业实体对待。

有限合伙制公司一般注册人群是泰国籍公民,如教授,医生,工程师及律师,由于外籍人士不能再此类型

公司上享受特别的优惠政策及便利,外籍人士更倾向于注册有限责任公司。

Thailand Company Registration - Thailand Limited Partnership

Thailand Limited Partnerships can be registered by 2 or more persons.

The limited partners are not joint and severally liable, but only liable for the amount of investment capital attributable to their personal account.

Thailand Limited Partnership structures are often used by Thai citizen professionals such as Doctors, Engineers and Lawyers rather than foreigners.

A Thailand Limited Partnership is taxed the same as a Thailand Company Limited and thus, there are no major legal or tax advantages to forming a Thailand Limited Partnership instead of a Thailand Company Limited.

注册泰国公司- NNP - 泰国合资联营公司

泰国合资联营公司由两个或多个合伙人组成,不同于一般有限责任公司,泰国合资联营公司不在商业注册部门登记,而在泰国在税务局注册。无论其中合伙人多少,在税务上被视为单一的法人实体。

一般而言,目前在泰国注册此类公司一般是大型建筑工程项目的外商和泰国本地合作方。

Thailand Company Registration - Thailand Joint Venture

A Thailand Joint Venture is formed by a contractual arrangement among 2 or more companies.

A Thailand Joint Venture cannot be registered with the Ministry of Commerce like a Thailand Company Limited, but a Thailand Joint Venture must be registered with the Revenue Department.

The Thailand Joint Venture is considered as a single entity for taxation purposes.

Generally, a Thailand Joint Venture is normally used where large independent "foreign and Thai" contractors come together to work on large construction projects.

注册泰国公司- NNP - 泰国分责联营公司

泰国合资联营公司由两个或多个合伙人组成,每个合伙方在税务上被视为单一的法人实体,税务独立。

一般而言,目前在泰国注册此类公司一般是大型建筑工程项目的泰国本地建筑公司各合作方。

Thailand Company Registration - Consortium

A Consortium in Thailand is formed by a contractual arrangement among 2 or more companies.

Generally, a Consortium is normally used where large independent "local" Thai contractors come together to work on a large construction project.

Each party to the Consortium agreement is considered separately for tax and legal purposes.

注册泰国公司- NNP - 泰国特许经营公司

泰国特许经营公司源于有限责任公司,目前在泰国对于此类公司的法规相对模糊。

泰国特许经营公司需求在泰国商标登记部注册商标和在知识产权部门登记备案,要是商标所有权为外籍人士,需要有相关泰国代理机构的协助申请。

泰国特许经营公司应持有相关产品的进口执照。

Thailand Company Registration - Thailand Franchise

A Thailand Franchise is most often registered as a Thailand Company Limited and there are no specific rules relating to a Thailand Franchise.

A Thailand Franchise will often need to register a Thailand Trademark with the Department of Intellectual Property and a Thai citizen agent is often used to assist with the registration if made by a foreigner.

A Thailand Franchise will also likely need to obtain a Thailand Import License from the Department of Customs, which requires a registered address, placement of signs at such address and various other items.

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