成立代表處或外資貿易公司，在國內運作國際貿易的方法
How to operate international trade in China after established a representative office or a wholly-owned foreign trading company.
在實(shí)際工作中，有很多客戶(hù)問(wèn)我。——“我們從事的是國際貿易，就是在中國進(jìn)出口貨物。聽(tīng)說(shuō)無(wú)論是設立代表處還是外商獨資的貿易類(lèi)公司，都可以做這樣的事，請問(wèn)這兩種方式各有什么利弊？哪一種更適合我們呢？”在這里，我就這個(gè)問(wèn)題進(jìn)行簡(jiǎn)單闡述，希望能對大家有所幫助。
In my daily work, many clients ask me: ‘We are an international trade Company in China, dealing in import-export trading. We hear about that we can do import and export trading whether I establish a representative office or a wholly-owned foreign trading company. Could you tell me the advantages and disadvantages between it? Which way is more suitable for us?’ Here, I’ll expound this question briefly, hope it’ll be helpful to you.
首先聲明，此篇文章主要是針對商業(yè)運作角度考慮問(wèn)題。并不著(zhù)重講述“代表處”和“外資貿易公司”的區別。
Declare firstly, this article is mainly from the point of view for business operation. Not emphasize the differences between representative office and foreign funded trading company.
1、代表處的運作方式
1. The way to operate representative office:
代表處：指國外機構直接在國內設立的機構。
Representative office: established by foreign enterprises/organization or by individual directly.
代表處是不可以直接從事國際貿易的，因為不可以申請進(jìn)出口和一般納稅人資格。因此代表處必須通過(guò)一家國際貿易公司做代理，從事貨物的進(jìn)出口。
A representative office can’t deal with international trade directly, because it can’t apply for import-export license and VAT general taxpayer qualification. Therefore, you must find an international company act as an agent, if you want to do import-export trading.
出口：代表處的作用，是聯(lián)系供貨商和出口代理商。保證供貨商的貨源品質(zhì)，確保交貨時(shí)間，跟蹤交貨地點(diǎn)等。由供貨商直接發(fā)貨給出口代理商，由代理商出口到國外。
Export: Representative office’s function is to contact between suppliers and export agent, to assure the quality of the goods and delivery time, and tail after the place of delivery. Supplier deliver goods to export agent, then export agent export to overseas.
進(jìn)口：代表處的作用和出口類(lèi)似。具體方式是：
Import: Representative office’s function is similar to export. The concrete way is as follows:
一、如果不想讓國外供貨商和國內采購商之間直接交流（因為在有些情況下，一旦他們互相知道對方的存在，將有可能跳過(guò)您這層，直接互相做生意）。
聯(lián)系國外的供貨商，發(fā)貨給此代表處在國外的母公司，然后通過(guò)母公司發(fā)貨給中國境內采購商。
1. If you don’t want purchaser contact overseas suppliers directly(because in this condition, in case they get the contact way of other side each other, they can do business directly.)
Contact with the supplier overseas to deliver the goods to the parent company of this representative office, then sends out to the inland purchaser.)
二、如果你們覺(jué)得國外供貨商直接和國內采購商聯(lián)系也是沒(méi)有問(wèn)題的，那你們就直接讓國外供貨方發(fā)貨給國內采購商。資金流就要先讓國外供貨商先打錢(qián)給你們國外的母公司，然后再讓母公司打錢(qián)給國內采購商。
2. If you think it is no problem that purchaser and supplier contact with each other, you can let overseas supplier to deliver goods to inland purchaser directly. But the capital, overseas supplier should remit it to parent company, and then remit to inland purchaser.
稅收：
通過(guò)代理公司來(lái)做，出口退稅將退給直接出口方。如果由廠(chǎng)商出口，退給廠(chǎng)商；如果由代理出口，退給代理。出口退稅代表處是拿不到的，國外母公司就更拿不到了。
TAX:
Through an agent company to do it, all the export tax rebates will give to exporter. If you do it through manufacturer, it’ll return to manufacturer; if you export it through agent, then it’ll return to agent. Representative office can’t get the export tax rebates, to say nothing of Parent Company overseas.
如果通過(guò)代理公司來(lái)做，需要交給代理公司貨物總值的2－3％作為代理費。
If you do import-export business through agent, you should pay 2-3% total value of the goods to agent.
用這種方式（成立代表處）來(lái)做的優(yōu)勢是：
1) 初期投入成本低；
2) 運營(yíng)成本相差無(wú)幾，稍微比貿易公司少一點(diǎn)
The advantage of this way (establish representative office) is:
1) Cost invested in the first stage is low.
2) Operation cost is very close, a little lower than trading company.
劣勢是：
1) 由于不能以代表處的名義購買(mǎi)貨物，所以必須通過(guò)代理商。所以付款有可能延遲，影響國內生意；
2) 不能做國內貿易；
3) 給進(jìn)出口公司2－3％的代理費，價(jià)格也挺高的；
4) 必須租賃涉外寫(xiě)字樓
Disadvantage:
1) Because representative can not buy goods in china directly, so suppliers have to through agent to export. So, maybe lead to payment delay;
2) Can not do business/trading directly in china;
3) Should be pay 2-3% fee to export/import agent, it has to be.
4) Must rent the house used by foreign company;
2、貿易公司的運作方式
貿易公司可以擁有自營(yíng)進(jìn)出口權，可以直接從國內采購產(chǎn)品，并將產(chǎn)品自己出口到國外；
The WFOE trading company has export and import rights, can buy goods in china and sell goods to the others country directly.
好處：
1) 可以節省貨物總額2－3％的代理費；
2) 可以自己獲得出口退稅；退稅額一般是17％增值稅中的13－15％；
3) 貨物可以直接賣(mài)給母公司或者國外的客戶(hù)；
4) 也可在國內采購，在國內銷(xiāo)售，做國內的貿易。
Advantage：
1) Can save 2-3% agent fee of total goods value;
2) Can get tax rebates, you can get 13-15% export-tax-return from VAT 17%;
3) Can sell goods to parent company or the clients in aboard;
4) Can buying, selling, do trading in china.
劣勢：
1) 公司需要招聘懂得進(jìn)出口的專(zhuān)職人員，最好是報關(guān)員；
2) 對會(huì )計的要求交高，需要完整做賬；
3) 初次成立的成本比代表處高。一般需要5500美金，代表處只要1200美金；
4) 設立的時(shí)間長(cháng)，需要3－4個(gè)月；
5) 需要至少打入國內14萬(wàn)美金的注冊資金。
Disadvantage:
1) Trading company must hire import/export professionals;
2) Need a demanding accounting;
3) The company incorporation fee will be higher then setup representative office. Its need 5500us$ to setup trading company, but it’s need 1200us$ to setup a representative office in china.
