塞浦路斯課存款稅 提款機被領光 - 股票
By Skylar Davis
at 2013-03-18T12:52
at 2013-03-18T12:52
Table of Contents
※ 引述《allenmusic (艾倫)》之銘言:
: 行存款課徵「存款稅」;存款額超過10萬歐元(約台幣390萬元)的帳戶,稅率為9.9%
: 低於10萬歐元者稅率為6.7%。估計總共可徵得60億歐元,
: 主要將用來重組銀行的資本結構。
政策
: 歐元區財長會議主席、荷蘭財長戴斯布倫表示,由於塞浦路斯銀行業的規模是整個經濟
: 規模的8倍,如果不徵收「存款稅」,根本無法保全塞浦路斯的金融部門。
: 他甚至表示,不排除在其他國家實施存款稅,雖然目前並未考慮這麼做。
: 德國總理梅克爾領導的政黨聯盟也對紓困協議表示歡迎。
重點
一個國家不可能笨到忽視對存款量能課稅後,會造成何等擠兌效應。擠兌會造成中央銀行
被迫要緊急融通,或是提高準備金以挽救投資者的信心。否則銀行會寧願停業不提供服務
而等最後付款人拿錢來才可能恢復營業,停業期間造成的是經濟和金融生命的窒息、恐慌
然而問題在於說:為何歐盟的德國和荷蘭等國會要塞浦路斯吃下這帖猛藥?
問題的答案其實就在新聞裡面
: 歐元區財長會議主席、荷蘭財長戴斯布倫表示,由於塞浦路斯銀行業的規模是整個經濟
: 規模的8倍,如果不徵收「存款稅」,根本無法保全塞浦路斯的金融部門。
而只要對俄羅斯基金和投信有基本的了解,就可以知道為何銀行業會是整體經濟的8倍
這是因為塞浦路斯在2009年就甘願地為了租稅小利成為俄羅斯控股公司洗錢的避稅天堂
其中的法規則必須要看2009年通過的俄羅斯與塞浦路斯租稅協定。
在這個規定下,只要是共同基金在塞浦路斯設籍,那麼共同基金和在外投資俄羅斯金融
會有以下顯著的租稅差異:
塞浦路斯 其他國家
基金盈餘稅率 10% 20%
海外來源股利 0% 15%
企業利息稅率 10%(將漲到12.5%) 20%
權利金稅率 10% 20%
此外你未設籍在俄羅斯生活在183天,你在俄國炒股你的所得要被扣30%所得稅,還有VAT
等雜稅....但在塞浦路斯不需要。也就是說這個協議是兩國鼓勵各界黑白兩道來這開設
轉投資到俄國的控股公司。
這個政策的結果是造成塞浦路斯出現一堆轉投資的子公司甚至空殼公司,以及俄國存款
大量匯入,甚至俄羅斯銀行也大量投資120億在塞浦路斯金融圈內...
理論上塞浦路斯應該是會得利的,因為按照資本利得稅的原則,當你處分完他國的資產時
是居住國擁有課稅權。但是在09年租稅協定簽署後,卻是資產所有國才有課稅權
以此案例來說,若一家俄羅斯公司在塞浦路斯開一家空殼子公司,把俄持股或不動產土地
變賣,反而是俄羅斯可以因此對控股公司課稅,而非塞浦路斯。
這是相當弔詭的事情。特別是並沒有上市股票的小公司,他們在變賣資產並不需要被像
控股公司那麼龐大到被政府監督查稅,所以對許多俄羅斯地下經濟、或想開海外金融避稅
的有錢俄國人來說,塞浦路斯是個洗錢的天堂。存款放在這邊還比放在俄國爽
畢竟這邊的地中海氣候也比烏克蘭莫斯科等高緯度都市還好,變賣祖產騙投資人賽國
也不會理你,還可以拿大筆歐元度假兼消費紓壓....
然而對歐元區其他國家來說,塞浦路斯這種當別人洗錢保管小弟的行徑,無從改變該國
財政虛耗的無能無作作為。紓困錢丟下去也只會再成為轉到俄羅斯熱錢的一部分而已。
原本塞浦路斯的紓困案德國為首在等待俄羅斯出手相救,但俄國相應不理下,歐盟要自救
只能提高企業利息稅率,以及根本地從存款量能課稅,才能可以達到一定程度的逼走效果
把那些擺明洗錢的法人氣走後,紓困案對塞浦路斯才有意義。
只是不少投信主打俄羅斯基金也會被掃到颱風尾。不少投資人認為會造成稅後浮額劇減
則會在近期內趕快贖回。這應該是最近俄羅斯基金一直虧損,以及15日俄國IRT尾盤
大殺的原因。
--
: 行存款課徵「存款稅」;存款額超過10萬歐元(約台幣390萬元)的帳戶,稅率為9.9%
: 低於10萬歐元者稅率為6.7%。估計總共可徵得60億歐元,
: 主要將用來重組銀行的資本結構。
政策
: 歐元區財長會議主席、荷蘭財長戴斯布倫表示,由於塞浦路斯銀行業的規模是整個經濟
: 規模的8倍,如果不徵收「存款稅」,根本無法保全塞浦路斯的金融部門。
: 他甚至表示,不排除在其他國家實施存款稅,雖然目前並未考慮這麼做。
: 德國總理梅克爾領導的政黨聯盟也對紓困協議表示歡迎。
重點
一個國家不可能笨到忽視對存款量能課稅後,會造成何等擠兌效應。擠兌會造成中央銀行
被迫要緊急融通,或是提高準備金以挽救投資者的信心。否則銀行會寧願停業不提供服務
而等最後付款人拿錢來才可能恢復營業,停業期間造成的是經濟和金融生命的窒息、恐慌
然而問題在於說:為何歐盟的德國和荷蘭等國會要塞浦路斯吃下這帖猛藥?
問題的答案其實就在新聞裡面
: 歐元區財長會議主席、荷蘭財長戴斯布倫表示,由於塞浦路斯銀行業的規模是整個經濟
: 規模的8倍,如果不徵收「存款稅」,根本無法保全塞浦路斯的金融部門。
而只要對俄羅斯基金和投信有基本的了解,就可以知道為何銀行業會是整體經濟的8倍
這是因為塞浦路斯在2009年就甘願地為了租稅小利成為俄羅斯控股公司洗錢的避稅天堂
其中的法規則必須要看2009年通過的俄羅斯與塞浦路斯租稅協定。
在這個規定下,只要是共同基金在塞浦路斯設籍,那麼共同基金和在外投資俄羅斯金融
會有以下顯著的租稅差異:
塞浦路斯 其他國家
基金盈餘稅率 10% 20%
海外來源股利 0% 15%
企業利息稅率 10%(將漲到12.5%) 20%
權利金稅率 10% 20%
此外你未設籍在俄羅斯生活在183天,你在俄國炒股你的所得要被扣30%所得稅,還有VAT
等雜稅....但在塞浦路斯不需要。也就是說這個協議是兩國鼓勵各界黑白兩道來這開設
轉投資到俄國的控股公司。
這個政策的結果是造成塞浦路斯出現一堆轉投資的子公司甚至空殼公司,以及俄國存款
大量匯入,甚至俄羅斯銀行也大量投資120億在塞浦路斯金融圈內...
理論上塞浦路斯應該是會得利的,因為按照資本利得稅的原則,當你處分完他國的資產時
是居住國擁有課稅權。但是在09年租稅協定簽署後,卻是資產所有國才有課稅權
以此案例來說,若一家俄羅斯公司在塞浦路斯開一家空殼子公司,把俄持股或不動產土地
變賣,反而是俄羅斯可以因此對控股公司課稅,而非塞浦路斯。
這是相當弔詭的事情。特別是並沒有上市股票的小公司,他們在變賣資產並不需要被像
控股公司那麼龐大到被政府監督查稅,所以對許多俄羅斯地下經濟、或想開海外金融避稅
的有錢俄國人來說,塞浦路斯是個洗錢的天堂。存款放在這邊還比放在俄國爽
畢竟這邊的地中海氣候也比烏克蘭莫斯科等高緯度都市還好,變賣祖產騙投資人賽國
也不會理你,還可以拿大筆歐元度假兼消費紓壓....
然而對歐元區其他國家來說,塞浦路斯這種當別人洗錢保管小弟的行徑,無從改變該國
財政虛耗的無能無作作為。紓困錢丟下去也只會再成為轉到俄羅斯熱錢的一部分而已。
原本塞浦路斯的紓困案德國為首在等待俄羅斯出手相救,但俄國相應不理下,歐盟要自救
只能提高企業利息稅率,以及根本地從存款量能課稅,才能可以達到一定程度的逼走效果
把那些擺明洗錢的法人氣走後,紓困案對塞浦路斯才有意義。
只是不少投信主打俄羅斯基金也會被掃到颱風尾。不少投資人認為會造成稅後浮額劇減
則會在近期內趕快贖回。這應該是最近俄羅斯基金一直虧損,以及15日俄國IRT尾盤
大殺的原因。
--
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股票
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