{"id":11496,"date":"2009-05-10T23:42:21","date_gmt":"2009-05-11T04:42:21","guid":{"rendered":"http:\/\/blog.jackjia.com\/?p=11496"},"modified":"2009-05-10T23:42:21","modified_gmt":"2009-05-11T04:42:21","slug":"20090510%e4%b8%87%e5%ae%b6%e4%bc%81%e4%b8%9a%ef%bc%8c%e4%b8%80%e4%b8%aa%e5%9c%b0%e5%9d%80","status":"publish","type":"post","link":"https:\/\/blog.jackjia.com\/?p=11496","title":{"rendered":"20090510\/\u4e07\u5bb6\u4f01\u4e1a\uff0c\u4e00\u4e2a\u5730\u5740"},"content":{"rendered":"<p>\u504c\u797a @ yeeyan.com \/<br \/>\n\u8fd1\u4e24\u4e07\u5bb6\u516c\u53f8\uff0c\u5374\u90fd\u6ce8\u518c\u5728\u4e00\u4e2a\u529e\u516c\u5730\u5740\u3002\u662f\u5de7\u5408\uff1f\u662f\u7f18\u5206\uff1f\u8fd8\u662f&#8230;\u3002<br 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House\uff09\u8fd8\u88ab\u7f8e\u56fd\u603b\u7edf\u5965\u5df4\u9a6c\u516c\u5f00\u70b9\u540d\u3002<\/p>\n<p>\u5965\u5df4\u9a6c\u8bf4\uff1a\u201c\u5728\u7ade\u9009\u671f\u95f4\uff0c\u6211\u5c31\u8868\u793a\u8fc7\u5bf9\u5f00\u66fc\u7fa4\u5c9b\u4e0a\u90a3\u680b\u7adf\u6709\u8d85\u8fc712,000\u5bb6\u4f01\u4e1a\u5c06\u5176\u89c6\u4e3a\u81ea\u5df1\u603b\u90e8\u7684\u5c0f\u697c\u7684\u6124\u6168\uff01\u800c\u4e14\u6211\u4ee5\u524d\u4e5f\u8bf4\u8fc7\uff0c\u5982\u679c\u5b83\u4e0d\u662f\u4e16\u754c\u4e0a\u6700\u5927\u7684\u529e\u516c\u5927\u697c\uff0c\u90a3\u4e48\u5b83\u5fc5\u7136\u662f\u4e16\u754c\u4e0a\u6700\u5927\u7684\u7a0e\u6536\u6f0f\u6d1e\u3002\u6211\u76f8\u4fe1\u7f8e\u56fd\u6c11\u4f17\u90fd\u6e05\u695a\u5b83\u7a76\u7adf\u662f\u4e2a\u4ec0\u4e48\u4e1c\u897f\uff0c\u50cf\u8fd9\u6837\u7684\u7a0e\u6536\u6f0f\u6d1e\u5fc5\u987b\u88ab\u6211\u4eec\u7ec8\u7ed3\u3002\u201d<\/p>\n<p>\u5f00\u66fc\u7fa4\u5c9b\u4e0a\u5360\u636e\u4e86\u6574\u4e2a\u963f\u683c\u5170\u5c4b\uff08Ugland House\uff09\u7684\u5f8b\u5e08\u4e8b\u52a1\u6240Maples &#038; Calder\u5219\u8868\u793a\uff0c\u5965\u5df4\u9a6c\u6050\u6015\u641e\u9519\u4e86\u3002<\/p>\n<p>\u6ca1\u6709\u91d1\u878d\u72af\u7f6a<\/p>\n<p>Maples &#038; Calder\u7684\u6267\u884c\u5408\u4f19\u4ebaCharles Jennings\u8bf4\u5230\uff1a\u201c\u6050\u6015\u8981\u8ba9\u5927\u5bb6\u5931\u671b\u4e86\uff0c\u6211\u4eec\u7684\u529e\u516c\u697c\u65e2\u4e0d\u662f\u5168\u4e16\u754c\u6700\u5927\u7684\u529e\u516c\u5927\u697c\uff0c\u66f4\u4e0d\u662f\u91d1\u878d\u72af\u7f6a\u7684\u4e2d\u5fc3\u3002\u201d<\/p>\n<p>\u4ed6\u63a5\u7740\u8bf4\u5230\uff0c\u201c\u5728\u5f00\u66fc\u7fa4\u5c9b\u4e0a\u6ce8\u518c\u529e\u516c\u5730\u70b9\uff0c\u4ec5\u662f\u51fa\u4e8e\u5546\u4e1a\u7684\u8003\u91cf\uff0c\u800c\u5e76\u975e\u662f\u4ee5\u907f\u7a0e\u4e3a\u76ee\u7684\u3002\u56e0\u4e3a\u5f00\u66fc\u7fa4\u5c9b\u80fd\u5e2e\u52a9\u4f01\u4e1a\u66f4\u597d\u7684\u878d\u8d44\u548c\u64cd\u63a7\u5168\u7403\u4e1a\u52a1\u3002<\/p>\n<p>\u5728\u8fc7\u53bb\u7684\u4e94\u5e74\u95f4\uff0c\u8fd9\u95f4\u5411\u4f01\u4e1a\u63d0\u4f9b\u5176\u5730\u5740\u7684\u4e8b\u52a1\u6240\u53c8\u4e3a6,000\u591a\u5bb6\u65b0\u516c\u53f8\u8fdb\u884c\u4e86\u6ce8\u518c\u3002\u8ffd\u6eaf\u52302004\u5e74\uff0c\u5728\u5f00\u66fc\u7fa4\u5c9b\uff08\u8fd9\u4e2a\u5317\u8ddd\u53e4\u5df4150\u516c\u91cc\u7684\u82f1\u5c5e\u76f4\u8f96\u5730\uff09\u4e0a\uff0c\u8fd9\u680b\u5efa\u7b51\u5c31\u4e3a12,748\u5bb6\u4f01\u4e1a\u63d0\u4f9b\u4e86\u540c\u4e00\u5730\u5740\u3002<\/p>\n<p>\u603b\u90e8\u4f4d\u4e8e\u4f5b\u7f57\u91cc\u8fbe\u73ca\u745a\u9601\uff08Coral Gables\uff09\u7684\u5fb7\u5c14\u8499\u7279\u516c\u53f8\uff08Del Monte Fresh Produce Inc.,\uff09\u5728\u5176\u7f8e\u56fd\u8bc1\u76d1\u4f1a\u7684\u6587\u4ef6\u4e2d\u5374\u5217\u51fa\u4e86\u53e6\u4e00\u4e2a\u5730\u5740\u2014\u2014\u4f4d\u4e8e\u5f00\u66fc\u7fa4\u5c9b\u4e54\u6cbb\u57ce\u739b\u4e3d\u8857\u7684\u6c83\u514b\u5c45\uff08Walker House\uff09\u3002\u5b83\u4ec5\u4ec5\u662f\u5728\u963f\u683c\u5170\u5c4b\uff08Ugland House\uff09\u7684\u62d0\u89d2\u5904\u3002<\/p>\n<p>\u5fb7\u5c14\u8499\u7279\u516c\u53f8\uff08Del Monte\uff092008\u5e74\u7684\u5b9e\u9645\u7a0e\u7387\u4e3a3%\uff0c\u76f8\u5bf9\u4e8e2007\u5e74\u9ad8\u4e861%\u3002\u4ed6\u4eec\u7684\u53d1\u8a00\u4ebaVidya Samsundar\u6ca1\u6709\u7acb\u5373\u5bf9\u4e3a\u4ec0\u4e48\u5c06\u516c\u53f8\u6ce8\u518c\u5728\u5f00\u66fc\u7fa4\u5c9b\u53d1\u8868\u8bc4\u8bba\u3002<\/p>\n<hr>\n<p>\u539f\u6587<\/p>\n<p><strong>Coca-Cola, Oracle, Intel Use Caymans to Avoid Taxes (Update1) <\/strong><\/p>\n<p>By David Evans<\/p>\n<p>May 5 (Bloomberg) &#8212; Seagate Technology, the world\u2019s largest maker of hard disk drives, is headquartered in Scotts Valley, California. Yet the documents it files with the Securities and Exchange Commission list its address on South Church Street in George Town, the capital of the Cayman Islands. <\/p>\n<p>Seagate is just one of the companies that may be affected by President Barack Obama\u2019s proposal yesterday to raise about $190 billion over the next decade by outlawing techniques used by U.S. companies in offshore locations to avoid paying taxes. While the U.S. corporate tax rate is 35 percent, Seagate paid an effective tax rate of 5 percent in the year ended June 2008, according to data compiled by Bloomberg. <\/p>\n<p>The Caymans have no corporate income tax for companies incorporated there. The Caribbean island has helped scores of U.S. companies, including Coca-Cola Co. and Oracle Corp., to legally avoid billions in tax payments to the U.S. government, says U.S. Senator Byron Dorgan. <\/p>\n<p>\u201cOur Main Street businesses are working hard during this economic downturn to pay their fair share of taxes,\u201d says Dorgan, 66, a North Dakota Democrat. \u201cSome of the country\u2019s largest corporations are using these loopholes to avoid paying their fair share of taxes. It is my hope that the Congress will quickly take action to pull the plug on tax breaks that subsidize runaway plants that move U.S. jobs overseas.\u201d <\/p>\n<p>Largest Companies <\/p>\n<p>One quarter of the 100 largest contractors with the U.S. federal government, including Altria Group Inc. and Tyco International Ltd have had subsidiaries in the Caymans, according to a study by the Government Accountability Office. At least 10 of the 30 companies listed in the Dow Jones Industrial Average have had units with addresses in the Caymans. <\/p>\n<p>As of November 2007, 378 U.S. publicly traded companies had at least one significant subsidiary in the Cayman Islands, a GAO study found. Altria, Tyco, Coke and Oracle still have subsidiaries in the Caymans, according to their most recent SEC filings. Seagate lists its headquarters in Grand Cayman. <\/p>\n<p>One of the Dow 30 companies using offshore sites to reduce its U.S. taxes is Santa Clara, California-based Intel Corp., the world\u2019s largest chipmaker. <\/p>\n<p>Intel\u2019s then vice president of tax, licensing and customs, Robert Perlman told the U.S. Senate Finance Committee in March 1999 that Intel would have been better off incorporating in the Cayman Islands when it was founded in 1968. <\/p>\n<p>\u201cOur tax code competitively disadvantages multinationals simply because the parent is a U.S. corporation,\u201d Perlman testified. <\/p>\n<p>\u2018The Details\u2019 <\/p>\n<p>Intel spokesman Chuck Mulloy said yesterday his company is reviewing the president\u2019s speech on offshore tax havens. \u201cWe\u2019re studying the Obama proposal,\u201d Mulloy said. \u201cParticularly with taxes, the devil\u2019s in the details.\u201d <\/p>\n<p>Intel pays U.S. taxes on interest earned by its Cayman Island subsidiaries, Mulloy said. <\/p>\n<p>Seagate spokesman Brian Ziel said yesterday that his company incorporated in the Caymans to reduce its taxes. \u201cThe competitive benefits relate both to taxes saved on certain income earned outside of the United States and the ability to efficiently deploy assets around the globe to remain competitive,\u201d he said. <\/p>\n<p>Eighty-five percent of Seagate\u2019s employees work outside the U.S. and more than 70 percent of the company\u2019s revenue comes from sales overseas, Ziel said. <\/p>\n<p>\u201cOfficially, our administrative headquarters is in the Caymans,\u201d Ziel said. \u201cThat\u2019s how it\u2019s listed in our annual report.\u201d <\/p>\n<p>18,857 Cayman Corporations <\/p>\n<p>Altria spokesman Bill Phelps said his company is in the process of dissolving its Cayman subsidiary. Coke spokeswoman Kerry Kerr said, \u201cWe don\u2019t comment on tax strategies, for competitive purposes.\u201d <\/p>\n<p>Tyco\u2019s Paul Fitzhenry and Oracle spokeswoman Karen Tillman didn\u2019t return calls requesting comment. <\/p>\n<p>A five-story office building on South Church Street in the Caymans serves as the official address for 18,857 corporations. That building, called Ugland House, is listed in SEC filings as Seagate\u2019s headquarters. About half those Cayman companies had billing addresses in the U.S., according to a 2008 GAO study. <\/p>\n<p>President Obama referred to Ugland House yesterday. <\/p>\n<p>\u201cOn the campaign, I used to talk about the outrage of a building in the Cayman Islands that had over 12,000 businesses claim this building as their headquarters,\u201d Obama said. \u201cAnd I\u2019ve said before, either this is the largest building in the world or the largest tax scam. And I think the American people know which it is: The kind of tax scam that we need to end.\u201d <\/p>\n<p>Maples and Calder, the law firm that occupies all of Ugland House in Grand Cayman, said Obama is mistaken. <\/p>\n<p>No Financial Misconduct <\/p>\n<p>\u201cI\u2019m sorry to disappoint anyone, but our office is neither the largest building in the world nor a center of financial misconduct,\u201d said Charles Jennings, joint managing partner of Maples and Calder. <\/p>\n<p>\u201cHaving a registered office address in the Cayman Islands is driven by commercial considerations, not by tax avoidance,\u201d Jennings said. \u201cIt allows companies to raise capital and conduct global business.\u201d <\/p>\n<p>The firm, which provides services for the corporations that use its address, has incorporated more than 6,000 new companies over the past five years. Back in 2004, the building served as home to 12,748 companies using the same address in the Caymans, a British crown colony 150 miles south of Cuba. <\/p>\n<p>Del Monte Fresh Produce Inc., whose corporate headquarters is in Coral Gables, Florida, lists another address &#8212; Walker House on Mary Street in George Town, Grand Cayman &#8212; in its SEC filings. That\u2019s around the corner from Ugland House. <\/p>\n<p>Del Monte\u2019s effective tax rate for 2008 was 3 percent, up from 1 percent the year before. Del Monte spokeswoman Vidya Samsundar had no immediate comment on why the company is incorporated in the Caymans. <\/p>\n<p>Editor: Jonathan Neumann, Laura Colby, Neumann <\/p>\n<p>To contact the reporter on this story: David Evans in Los Angeles at davidevans@bloomberg.net <\/p>\n<p>Last Updated: May 5, 2009 12:27 EDT <\/p>\n<p>http:\/\/www.bloomberg.com\/apps\/news?pid=20601109&#038;sid=aKIWWLUgPxNw&#038;refer=exclusive<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u504c\u797a @ yeeyan.com \/ \u8fd1\u4e24\u4e07\u5bb6\u516c\u53f8\uff0c\u5374\u90fd\u6ce8\u518c\u5728\u4e00\u4e2a\u529e\u516c\u5730\u5740\u3002\u662f\u5de7\u5408\uff1f\u662f\u7f18\u5206\uff1f\u8fd8\u662f&#8230;\u3002 \u800c\u5176\u4e2d\u8fd8\u4e0d\u4e4f\u540d\u8d2f\u4e2d\u897f\u7684\u89d2\u8272\uff0c\u8bf8\u5982\u5e0c\u6377\uff0c\u767e\u5ea6\u7b49\u516c\u53f8\u3002\u751a\u81f3\u4f60\u8fd8\u80fd\u770b\u5230\u53ef\u53e3\u53ef\u4e50\uff0c\u7532\u9aa8\u6587\uff0c\u65b0\u6d6a\uff0c\u8054\u901a\uff0c\u8054\u60f3\u7b49\u5de8\u65e0\u9738\u7684\u8eab\u5f71\u3002 \u8fd9\u662f\u4e3a\u4ec0\u4e48\u5462\uff1f&#8211; \u5c0f\u6c88\u9633 \u90a3\u662f\u907f\u7a0e\u5929\u5802\uff01&#8211; \u5965\u5df4&#8230;<br \/><a class=\"read-more-button\" href=\"https:\/\/blog.jackjia.com\/?p=11496\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[10],"tags":[],"_links":{"self":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts\/11496"}],"collection":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11496"}],"version-history":[{"count":0,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=\/wp\/v2\/posts\/11496\/revisions"}],"wp:attachment":[{"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.jackjia.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}