PowerPoint Presentationwsm.co.uk/wp-content/uploads/2019/09/SM-Presentation.pdf · 2019-09-19 · 样例包括赋税效应 – 采购 Worked example including tax effects - Purchase

上海，2019年6月23日

Shanghai 23rd June 2019

马西门，文学硕士，英国特许会计师学会会员

Simon Marsh, MA, FCA

EuroFides主席、WSM资深合伙人President of Eurofides, Partner of WSM

资深财税专家

Expertise of Tax and Finance

安约翰

John Andrews

Morrisons律师事务所合伙人

资深金融及企业投融资法务专家

Partner of Morrisons Solicitors LLP

Expertise of Finance and Corporate Laws

• 英国房地产及投资商机 UK real estate and business investment

• 移民

Migration

• 脱欧带来的机遇 Brexit opportunities

• 英国正在发生什么？

What is happening in the UK?

• 商业机遇有哪些？

What are the business opportunities?

• 英国房地产投资机遇有哪些？

What are the UK real estate investment opportunities?

脱欧带来的机遇

Brexit opportunities

英国正在发生什么？/ What is happening in the UK?

• 没有首相 / No Prime Minister

• 何时脱欧 / No Brexit Date

• 没有协定 / No Deal

• 不确定性 / No Idea



机遇在哪里 / What are the opportunities?

• 资产价格 / Asset prices

• 汇率影响 / Currency effects

• 经济增长 / Economic growth



脱欧 – 资产价格 / Brexit – Asset prices

• 脱欧的不确定性 / Effect of Brexit uncertainty

• 商业价值及投资 / Business valuations and investment

• 房地产项目 / Real estate



脱欧带来的机遇 - 资产价值 Brexit opportunities - Asset prices

脱欧带来的机遇 – 商业投资 Brexit opportunities – Business Investment

脱欧带来的机遇 – 商业房地 Brexit opportunities – Commercial Real Estate

脱欧带来的机遇 – 住宅房地产 Brexit opportunities – Residential Real Estate

脱欧带来的机遇 – 住宅房地产 Brexit opportunities – Residential Real Estate

脱欧 – 汇率影响 / Brexit – Currency effects

• 脱欧公投的影响 / Impact of Brexit referendum

• 是否签约的影响 / Deal or No Deal implications

• 外汇管制 / Exchange controls



脱欧带来的机遇 –汇率的影响 Brexit opportunities – Currency Effects

脱欧 – 经济增长 / Brexit – Economic growth

• 现今的市场 / Current market

• 是否签约的影响 / Deal or No Deal implications

• 房地产项目 / Real estate



法规政策 / Regulations policies

• 欧洲的规定 – AML, GDPR

• 政府税收政策 / Government taxation policy

• 投资筛选 / Investment screening

• 税收 /Taxation



提问时间

Questions?



• 投资架构

Investment structures

• 房地产投资

Real estate investments

• 税收

Taxation

英国房地产及投资商机

UK real estate and business investment

投资架构 / Investment structures

• 有限责任合伙公司 / Limited Liability Partnership (LLP)

• 有限责任公司 / Limited company

• 托管人 / Trustee



税收 / Taxation

• 土地印花税 / Stamp Duty Land Tax

• 所得税 / Income tax

• 资本利得税 / Capital Gains Tax

• 企业税 / Corporation tax



税收 / Taxation

• 非英国税务居民 / Non UK tax residents

• 非英国税务住所 / Non UK tax domicile





• 样例包括赋税效应 / Worked example including tax effects

• 采购 / Purchase

• 所得税 / Income tax

• 废弃处置 / Disposal



样例包括赋税效应 – 采购

Worked example including tax effects - Purchase

万英镑

Cost Rent

(per year)

£ £ 大于 RMB 大于 RMB

One bedroom 530,000 19,200 4,637,500 168,000

Two bedroom 650,000 24,000 5,687,500 210,000

Three bedroom 790,000 36,000 6,912,500 315,000





Property cost/lease

premium

●土地印花税 SDLT

£ £ Lower Higher

Up to

125,000 0% 3%

Next 125,001 250,000 2% 5%

Next 250,001 925,000 5% 8%

Next 925,001 1,500,000 10% 13%

Next 1,500,001

12% 15%





万英镑土地印花税 Stamp Duty Land

Tax

Total

Cost Lower Higher Lower Higher £ £ £ £ £

One bedroom 530,000 16,500 32,400 546,500 562,400

Two bedroom 650,000 22,500 42,000 672,500 692,000

Three bedroom 790,000 29,500 53,200 819,500 843,200



样例包括赋税效应 – 所得税

Worked example including tax effects – Income tax

所得税

I ncome tax

Personal allowance 12,500 0%

Basic Rate 37,500 20%

Higher Rate 100,000 40%

Additional Rate >150,000 45%



样例包括赋税效应 – 所得税

Worked example including tax effects – Income tax

所得税

Rent Taxable Income tax

£ £ £

One bedroom 19,200 18,240 1,148

Two bedroom 24,000 22,800 2,060

Three bedroom 36,000 34,200 4,340



样例包括赋税效应 – 废弃处置

Worked example including tax effects – Disposal

资本利得税 Capital Gains Tax

£ Other gains Property

Personal allowance

11,700 0% 0%

Basic Rate 37,500 10% 18%

Higher Rate >49,200 20% 28%



样例包括赋税效应 – 废弃处置

Worked example including tax effects – Disposal

万英镑土地印花税资本利得税

Cost

including

Stamp Duty

Land Tax

Sale value Gain Capital Gains Tax

£ £ £ £

One bedroom 546,500 628,475 81,975 19,677

Two bedroom 672,500 773,375 100,875 24,969

Three bedroom 819,500 942,425 122,925 31,143



提问时间

Questions?



商业移民 / Business immigration

• 最近的改变 / Recent changes

• 签证 / Visas

• Tier 1

• Tier 2

• Tier 4

• 拒签和上诉 / Refusals and appeals

移民

Migration

Tier 1：企业家签证 / Entrepreneurs visa

• 企业所有人和创始人 / Business owners/founders

• 英才移民 / Exceptional talent

• 毕业生企业家 / Graduate entrepreneur

移民

Migration

Tier 2：雇主担保签证 / Employer sponsored visa

• 技术及担保 / Skills and sponsorship

• 收入及健康证明 / Income and health requirements

• 企业外派员工签证 / Intra company transfers

• 海外业务代表 / Representatives of overseas business

移民

Migration

Tier 4：学生签证 / Student visa

• 学科 / Course of study

• 期间 / Time period

• 收入及健康证明 / Income and health requirements

移民

Migration

•

•

•

未能出示文件及翻译件 / Documents and translation

健康原因 / Medical matters

无自动上述权 / No automatic right of appeal

拒签和上诉 / Refusals and appeals

• 有欺诈、诈骗、伪造证件、不配合调查的行为

Deceit, fraud and forgery

• 有不披露相关信息的行为

Non-disclosure and non-co-operation

移民

Migration

•

•

•

未能出示文件及翻译件 / Documents and translation

健康原因 / Medical matters

无自动上述权 / No automatic right of appeal

保留权 / Right to remain

• 有欺诈、诈骗、伪造证件、不配合调查的行为

Deceit, fraud and forgery

• 有不披露相关信息的行为

Non-disclosure and non-co-operation

移民

Migration

• 获取英国I类签证并在5年后获得留英资格 / Available to Tier 1 after 5 years

• “计分积点”签证制度 / Points based system

• 相关因素包括 / Relevant factors include:

• 年龄 / Age

• 过往收入（在申请前的12个月内至少有2.5万英镑）

Past earnings (at least £25,000 in 12 months preceding application)

• 英国工作经验 / UK work experience

• 英国资格 / UK qualifications

• 英语语言能力 / English language ability

• 有足够的资金维持生活 / Funds available to maintain yourself

无限期居留权

Indefinite Right to Remain

提问时间

Questions?

移民

Migration

马西门，文学硕士，英国特许会计师学会会员

Simon Marsh, MA, FCA

EuroFides主席、WSM资深合伙人President of Eurofides, Partner of WSM

资深财税专家

Expertise of Tax and Finance

安约翰

John Andrews

Morrisons律师事务所合伙人

资深金融及企业投融资法务专家

Partner of Morrisons Solicitors LLP

Expertise of Finance and Corporate Laws

感谢您的倾听

Thank you for listening