China

Besteuerung und steuerliche Gestaltung deutscher by Philipp Meyer

By Philipp Meyer

Der Autor stellt in diesem Werk die Besteuerung deutscher Investitionsaktivitäten in China umfassend dar und entwickelt daraus steuerliche Gestaltungsstrategien, insbesondere für die Besteuerung von Betriebsstätten, Kapital- und Personengesellschaften. Er bietet damit eine wichtige Orientierungshilfe im Hinblick auf die substantiellen Änderungen der steuerlichen Rahmenbedingungen für deutsche Unternehmen der letzten Jahre, insbesondere durch das neue deutsch-chinesische Doppelbesteuerungsabkommen, die Reform der chinesischen Verrechnungspreisvorschriften und die Vereinheitlichung des chinesischen Umsatzsteuersystems.

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3 Abs. 1 S. 64 Die Limited Liability Company ist grundsätzlich mit der deutschen GmbH vergleichbar und kann nach Art. 57 Abs. 2 GesG wenigstens einen,65 gemäß Art. 24 GesG höchstens jedoch 50 Gesellschafter besitzen 61 62 63 64 65 Vgl. 2009, Guowuyuanling [2009] Nr. 567. Vgl. , ZChinR 2010, S. 37 ff. Vgl. 2010, Zongjuling [2010] Nr. 47. Vgl. für eine ausführliche Analyse der Registrierungsbestimmungen Pißler, K. , ZChinR 2010, S. 125 ff. , Dualismus, 2014, S. 14 beschränkt sich der Dualismus des chinesischen Personengesellschaftsrecht im Wesentlichen auf formale Bereiche.

1. Zu den Provinzen zählen Anhui, Chongqing, Gansu, Guangxi, Guizhou, Innere Mongolei, Ningxia, Shaanxi, Sichuan, Xinjiang sowie Yunnan. 41 Ausländische Unternehmen können in China z. B. 44 Darüber hinaus verfügen Investitionszonen vielfach über erweiterte Verwaltungskompetenzen, um ausländischen Unternehmen Investitionsvergünstigungen (z. B. Zoll- und Steuervergünstigungen) einzuräumen. 46 Im Gegensatz zur nationalen Investitionssteuerung durch den Lenkungskatalog werden ausländische Investitionen in der Freihandelszone nur durch eine Negativliste reguliert.

28 ff. Gemäß Art. 18 Abs. 1 S. 2 WFOEDV können Wholly Foreign Owned Enterprises auch als Personengesellschaft gegründet werden. Die hierfür notwendige behördliche Genehmigung wird jedoch i. d. R. nicht erteilt, vgl. , Direktinvestitionen, 2006, S. 19, Fn. , Unternehmensbesteuerung, 2009, S. 30. Vgl. , Business Horizons 2001, S. , Direktinvestitionen, 2006, S. ), Gesellschaftsrecht, 2014, S. 21. Vgl. ), Yearbook, 2014, Abschn. 11-15. Vgl. , China, 2013, S. 185; Hübner, P. , Rechtsschutz, 2014, S.

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