离岸公司注册地：开曼和BVI究竟该如何选？

相同点

注册条件相同（公司名称+股东董事身份证+地址证明）

取名自有；均无税收；每年必须年审，都不需做账审计

注册费用

低

高

注册目的

更适合避税、国际贸易、不容易上市

更适合上市、海外融资、银行、基金

保密性

股东结构更保密

法律更加完善，保密性高

Nature of law法律性质

codified成文法(easy to access)

common law普通法

Cost花费

Cheap（10000RMB左右）

more espensive（20000-40000RMB）

Confidentiality（保密）

Constitutional documents are mandatorily   public宪法文件强制公开

other optional public filings其他文件选择性公开

only name reglstered office and type of   company is publicly available只有名称重新登记的办公室和公司类型是公开的

Security registration安全注册

mandatory private regime强制私人制度

optional public regime confers statutory   priority可选的公共政权赋予法定优先权

mandatory private regime only 强制私人制度

prioritygovernd by common law普通法规定的优先权

amending M&A修改并购

amend by directors or members由董事或成员修改

effective upon registration注册后生效

amend by menbers only仅由成员修改effective immediately立即生效

authorised capital 授权资本

concept abolished已废除此概念

common law concept普通法概念

share rights股权

set out in M&A(publicly available)并购（公开发布）

no need to document in M&A无需在并购中记录

solvency test for dividends

股息偿付能力测试

balance sheet and cash flowsolvency test资产负债表和现金流偿付能力测试

cash flow solvency test only现金流偿付能力测试

RPCs 

√

×

Stamp duty印花税

×

√（usually nominal，maximum us$600save for cayman   real estate）

foreign names外来名称

permitted use of foreign name mandatory允许使用外来名称；强制

permitted use of foreigh name optional允许使用外来名称；可选

seal密封

mandatory强制

optional可选

special resolutions特别决议

×

√

Preference优先权

6months6月/2years for related   parties关联方2年

Must be/become insolvent破产

No intention to prefer required无意要求

Exception: ordinary course of business正常的业务流程

liquidator action清盘行为

6months

Must be insolvent at time of preference在破产时享受优先权

Intention to prefer required有意要求

No exceptions没有例外

Rendered incalid呈现无效

Transaction at undervalue低估交易

6months 6个月/2years for related   parties关联方2年

Must be/become insolvent必须/破产

Exception: subjective good faith/objective

例外：主管诚信/客观

Reasonable grounds to benefit company

合理的理由使公司收益

liquidator action清盘行为

6months 6个月

Intention to defraud creditors required有意欺诈债权人

No exceptions 没有例外

Voidable by the liquidator or creditor清算人或债权人无效

Voidable floating charge

可撤销的浮动抵押

6months 6个月/2years for related   parties关联人2年

Must be必须/become insolvent破产

Esception例外:new monies security新资金安全

liquidator action清盘行为

×

Extortionate ctedit

敲诈信贷

5years 5年

No solvency requirement没有偿付能力要求

No esceptions没有例外

Liquidator action清盘行为

No statutory procisions没有法定条款

Other voidable transactions

其他无效交易

Creditor action against conveyances of   property with intent to defraud(unless made to Equity’s Darling)

债权人针对意图诈骗的财产转让行为（除非向Equity's Darling提出）

Purchaser action against voluntary disposition   of land made with intent to defraud subsequent purchaser

买方采取行动反对自愿处置土地，意图欺诈后续购买者

Common law rules prohibit enforcement of   interest rates amounting to“penalty interst”

普通法规则禁止执行相当于“罚款利息”的利率

Common law rules prohibit enforcement of   interest rates amounting to “penalty interest”

普通法规则禁止执行相当于“罚款利息”的利率