商务知识导读Unit 3 Company tax.pptxVIP

;Part I Lead-in;Part I Lead-in;;;;;;;;;;;;;;;;;;;;;Notes:;Notes:;Notes:;Notes:;Notes:;Notes:;Notes:;Business Terms： :;Business Terms： :;Business Terms： :;Business Terms： :;Business Terms： :;Business Terms： :;Business Terms： :; Company income subject to tax is often determined much like taxable income for individuals. Generally, the tax is imposed on net profits. In some jurisdictions, rules for taxing companies may differ significantly from rules for taxing individuals. Certain corporate acts, like reorganizations, may not be taxed. Some types of entities may be exempt from tax. ;Business Terms： :;Country;Country;Business Terms： :;Business Terms： :;;Trademark商标 A trademark is a recognizable sign, design or expression which identifies products or services of a particular source from those of others. The trademark owner can be an individual, business organization, or any legal entity. A trademark may be located on a package, a label, a voucher or on the product itself. ;Supplementary Interpretation; Shell companies are also used for tax avoidance. A classic tax avoidance operation is based on the buying and selling through tax haven shell companies to disguise true profits. The firm does its international operations through this shell corporation, thus not having to report to its country the sums involved, avoiding any taxes. An example of a legal use of a shell company is a supplier of store brand groceries that sets up a shell company when dealing with a hard discounter like Aldi. By obscuring its business relation with the discount chain, the supplier prevents diluting the value of its main brand, which sells at much higher prices. ; “空壳公司”也叫皮包公司、空头公司或现成公(readymade company)，是一种已经开设的公司法人，有公司名字，但是还未有经营业务的公司。 空壳公司最早是根据英国公司法确立的一种公司法律形式，是发起人根据香港或英国的法律成立的有限公司；但是没有任命第一任董事，也没有投资者认购股份，不会发生经营及债权债务；需要公司时，投资者只需要将董事和股东交给公司秘书，由他制作相关文件，一般在数小时便可完成。 ;;NGO 非政府组织 Non-governmental organizations (NGOs) are legally constituted organizations created by