"Apple American Headquarters" Company
Place of registration: USA
Headquarters: USA
Production products: technology development, intellectual property rights.
"Apple Patent Technology" Company
Place of registration: Bermuda
Headquarters: USA
Production products: actual management and operation
Objective: To transfer American assets. Companies registered in Bermuda do not need to declare and pay any taxes, and have not signed double taxation treaties with other countries or regions.
"Apple OEM" Company
Companies responsible for apple processing: Samsung, Foxconn, etc.
Products: Apple mobile phones, Macs and other equipment.
Reason: There is no need to build a factory by ourselves, and the manufacturer has supporting equipment and a large number of cheap labor, so the cost is low;
"Apple International Sales" Company
Place of registration: all over the world
Sales products: Apple mobile phones, Macs and other devices.
Objective: To get Apple products from the "foundry" at a low price, resell them to all parts of the world at a high price, and accept all sales income except the United States.
"Apple International Operation" Company
Place of registration: Ireland
Headquarters: BVI (British Virgin Islands)
Products: intellectual property rights
Irish tax law stipulates that even a company registered in Ireland is recognized as a foreign company as long as its parent company (control right) or headquarters (management right) is located abroad. Foreign companies don't have to pay taxes to Ireland, so Apple collects the income of Irish companies to its headquarters without paying taxes.
"Apple Europe Operation" Company
Place of registration: Netherlands
Objective: To transfer funds. The transfer of sales revenue between Irish companies needs to pay income tax, and the increase of companies in EU countries can be exempted from income tax.
Dutch tax law stipulates that the nationality of a company is determined by its place of registration rather than its headquarters.
The Netherlands and Ireland belong to the European Union, and transactions between EU member countries are exempt from income tax.
"Apple Global Service" Company
Place of registration: global
Objective: To increase costs and reduce taxes.
An Apple mobile phone of about $300 has been "transferred" by several companies, and the price can reach $65,438+0,000. The reason is a very valuable thing-intellectual property rights. So when we buy Apple equipment, we are also using Apple's intellectual property rights.
So why did Apple register so many companies?
Let's first look at the reversal of funds:
Irish company A has a large number of patents and intellectual property rights related to Apple products, while Irish company B must use a large number of intellectual property assets when selling Apple equipment, so company B needs to pay patent fees to company A. If two Irish companies need to pay a certain tax rate for direct transit, but they don't need to transit through a Dutch company, then they will transfer their sales income to Irish company A in the name of patent royalties and finally to BVI Islands.
Among them, the service fee is deducted from the service cost, and the transfer of funds between intellectual property fees and EU companies is not taxed.
American law allows the overseas subsidiaries of American companies to retain the income obtained through non-American intangible assets, and they do not need to pay taxes until the overseas subsidiaries transfer their profits back to the United States. Therefore, as long as overseas subsidiaries do not transfer profits back to the United States, they do not need to pay taxes.
Now we know that the purpose of Apple registering so many companies is actually to avoid taxes.
Since companies with a market value of 700 billion need to make such a big detour to avoid tax, can China enterprises? I don't have such a big body and no international trade business. How can we avoid taxes? How should local enterprises in China learn from Apple to save taxes?
The answer lies in Horgos, Xinjiang, China.
Horgos is a red-headed document issued by the State Council, and the policy will not change until 2020.
Under the strong tax supervision of Golden Tax Phase III, no company needs to take risks and buy invoices to avoid taxes. Enjoy the tax policy after tax planning, and achieve the purpose of reasonable tax saving.