UCwangciso lweSuperyacht: Izifundo zeMyezo eziSebenzayo (2 kwezi-2)
Uchungechunge lwethu olufutshane malunga nokucwangcisa i-superyacht ijolise ekunikeni isiseko sokuqonda kwabo bacinga ukwakha okanye ukuthenga inqanawa. Kule, inqaku lesibini kuluhlu, siya kuqwalasela ngakumbi indlela izinto ezahlukeneyo ezidibana ngayo ekusebenzeni kwe-superyacht, ngokusebenzisa izifundo ezimbini ezilula.
Ukuba awufundanga inqaku elinye kwaye ungathanda, nceda ulandele ikhonkco elingezantsi:
Kweli nqaku siza kujonga izifundo ezimbini:
- Isifundo se-1 ithathela ingqalelo i-20m yeyacht (MY-20) kusetyenziso lwabucala kuphela; kwaye
- Isifundo se-2 ithatha ukujonga kwi-50m superyacht (MY-50) esetyenziselwa zombini yabucala kunye netshatha.
Umzekelo 1: MY-20
I-MY-20 sisakhiwo esitsha se-20m yeyacht, ethengwe ngumhlali wase-UK ongumnini ozuza kakhulu (UBO). Injongo ye-MY-20 kukuhamba ngenqanawa ngaphakathi ngaphakathi kumanzi eMeditera, kungekho njongo yakuhamba ngesikhephe kumazwe ngamazwe. I-UBO ayinanjongo yokubandakanya ingcaphephe yolawulo lweyacht njengoko iza kusetyenziswa ikakhulu njengephenyane lasemini, kwaye abasebenzi baya kubandakanyeka ngexabiso losuku.
Ubunini
Ngexa i-MY-20 iza kusetyenziswa njengenqanawa yabucala, kusekho amatyala amaninzi anokubakho ekufuneka ethotywe. Iqumrhu elingumnini lisoloko likhuthazwa ukuba lithomalalise nawaphi na amatyala angafunekiyo omntu i-UBO enokuthi ibonakale kuwo ngokusebenzisa iMY-20. Umzekelo ukuthintela nakuphi na ukuba sesichengeni kumabango obuqu, umz. amatyala, awekhontrakthi njl.njl.
Ngaphaya koko, ukuthintela ukuba i-UBO ithathwe njengomsebenzi okanye njengoMlawuli wequmrhu, kungcono ukusebenzisa isithuthi esingafihli nto, esifana neNtsebenziswano eNcinane. I-Isle of Man Partnership inokufaka isicelo sobuntu obusemthethweni obahlukeneyo, kwaye ngoko ke uxanduva olulinganiselweyo ekuqaleni.
Ngeli lungiselelo i-UBO yethu iya kuba nguMlingane oMnyinelweyo, otyala lakhe lilinganiselwe kwigalelo labo kwiNtsebenziswano. I-General Partner ine-liability engenamkhawulo kwaye ngoko iya kuba yiNjongo yeSithuthi esiKhethekileyo (SPV). Apha, iSPV siSiqithi seMan Private Limited Inkampani (IOM Co Ltd) ekwaxhamlayo kubuntu obusemthethweni obahlukeneyo kwaye ke ngoko bunoxanduva olulinganiselweyo.
NjengoMlingane Jikelele, i-IOM Co Ltd iya kubonelela ngolawulo kunye nolawulo lwe-MY-20 kunye nokusebenza kwayo. Ngokwenza njalo, i-IOM Co Ltd iya kulawula umkhumbi, kubandakanywa ukubamba iintlanganiso zebhodi, ukwenza izigqibo, ukwenza iifayili zonyaka, ii-akhawunti ezibandakanya ukulungiswa kwee-invoyisi, ukuphonononga kunye nokuvuma naziphi na izivumelwano zekhontrakthi ezisebenzayo, kwaye ngokuqinisekileyo usebenze ngokusondeleyo noKapteni. Kunyanzelekile ukuba i-UBO ingabonakali ukuba ibandakanyeke kuyo nayiphi na into yalo msebenzi, hleze ithathwe njenge-General Partner kwaye inqobe isicwangciso.
Iflegi
Ukhetho lweflegi ye-UBO luya kuchaza imithetho kunye nemigangatho yolawulo eya kuhamba phantsi kwayo i-MY-20. Kuya kuba nefuthe kulawulo olulula. Ke ngoko, ukhetho lobhaliso lubalulekile.
Njengoko i-MY-20 ibangelwa kukuhamba kuphela emanzini e-EU, iflegi ye-EU iya kwenza ingqiqo. Ukusuka kwiirejistri ezikhoyo, i Ubhaliso lweenqanawa lwaseMalta yeyona inkulu eYurophu kwaye yenye yeerejista ezinkulu zenqanawa kwihlabathi. ICandelo loLawulo lokuThunyelwa kweeNqanawa kuRhwebo lichaza i-MY-20 njengeyacht yabucala ebhalisiweyo, kuba sisikhephe solonwabo esisetyenziselwa injongo yomniniyo kuphela, inobude obuzi-6m+, ayibandakanyekanga kurhwebo kwaye ayikhweli abakhweli ukuze iqwalaselwe.
Iflegi yaseMalta inenzuzo kwimeko yethu kuba inkqubo yokubhalisa ilula njengoko irejista yaseMalta iyirejista yokuthunyelwa kwenqanawa yanamhlanje kunye nolawulo olusebenzayo.
Ukubhaliswa kuya kunikwa kuphela xa i-Malta Maritime Administration inelisekile ukuba inqanawa ihambelana nayo yonke imilinganiselo yokukhusela, ukhuseleko kunye nokukhusela ukungcola okufunwa yizivumelwano zamazwe ngamazwe ezisebenzayo. Ngexesha lenkqubo yobhaliso amaxwebhu afanelekileyo abubungqina nawo ayafuneka. Amaxwebhu kufuneka abandakanye ubungqina bobunini obusuka kwindawo yangaphambili yobhaliso ngaphandle kokuba inqanawa sitsha.
Ungafunda ngakumbi malunga kutheni iMalta iyindawo entle yokufaka iflegi yenqanawa, apha.
Ngenisa / Thumela ngaphandle
Ngelixa i-UBO kunye nequmrhu elingabanini lingabahlali be-EU kwaye i-MY-20 iyinqanawa yabucala, Ukwamkelwa okwethutyana akuyi kuba yinto enokukhetha kuyo njengoko i-insign iya kuba yi-Maltase kwaye i-yacht ayiyi kuhamba ngaphandle kwamanzi e-EU. Ngoko ke, i-UBO kufuneka ihlawule i-VAT ekungenisweni kokuqala kwenqanawa kwiLungu leLungu le-EU, kwaye kufuneka ithwale ubungqina boku emva koko.
Ngelixa iLuxembourg ibonelela ngelona zinga lisezantsi le-VAT kwi-EU @ 17%, iphinde ivalelwe, nto leyo eyenza ukuba kube nzima ukungenisa isikhephe apho. Oku kuthetha ukuba izinga le-VAT yaseMalta @ 18% lelona lisezantsi kwi-EU ekungenweni kweeyacht kumazwe angaphandle.
Njengoko i-MY-20 iyi-yacht ye-20m, ukunikezelwa okukhethekileyo kufuneka kufunyanwe kubaphathi beMalta kuhambo olulodwa lokuwela i-Med kunye nomkhumbi ukuya eMalta ukuze ungeniswe. Igunya le-Malta Customs lifuna ukuxatyiswa kwesikhephe ukuze kuphunyezwe ukungeniswa kwe-MY-20.
Ekuvunyweni koqingqo-maxabiso kunye nokufika kwe-Malta, abasemagunyeni be-Customs baya kuhlola i-MY-20 kwaye bacele ukuhlawulwa kwe-VAT @ 18% ngokusekelwe kwixabiso le-MY-20. Emva kokufumana intlawulo, abaphathi baseMalta baya kukhupha isatifikethi esihlawulwe i-VAT, ngokubona kwabo.
Ukuze kuphunyezwe oku i-arhente ye-VAT yaseMalta iyafuneka. I-IOM Co Ltd iya kusebenzisana ne-Dixcart Malta, eya kusebenza njenge-arhente ye-VAT ukuqinisekisa ukuba i-yacht ingeniswe ngokufanelekileyo.
I-Case Study 1: Isishwankathelo
Isisombululo se-UBO sifuna i-Isle of Man Limited Partnership enobuntu obusemthethweni obahlukileyo, eneSPV esebenza njenge-General Partner. I-MY-20 iya kubhaliswa eMalta kwaye iVAT ihlawulwe ekungenisweni kwayo. I-MY-20 iya kuhamba ngenqanawa kwi-Med, kwaye kwi-proviso yokuba ayishiyi amanzi e-EU ixesha elide ngokwaneleyo ukuba libeke esichengeni isimo sayo esihlawulweyo se-VAT, ke i-yacht inokuqhubeka nokujikeleza simahla kumanzi e-EU.
Umzekelo 2: MY-50
Ukwenzela lula, siya kusebenzisa i-UBO efanayo, ngaphandle kokuba inqanawa iyi-50m superyacht. I-UBO ithenge i-superyacht ngenjongo yokuyisebenzisa yabucala kunye ne-charter, ukuncedisa ekugcinweni okuqhubekayo. I-superyacht ingasetyenziselwa ukuhamba ngenqanawa kwi-EU kunye nokuya kude.
Ngenxa yolungiselelo olucetywayo, i-MY-50 iya kufuna iqela labasebenzi abaqeqeshiweyo, kuquka nomphathi weyacht, i-yacht broker, umcebisi werhafu, umboneleli ngenkonzo wequmrhu ofana noDixcart kunye mhlawumbi nengcali yabasebenzi, ukuba umphathi weyacht akaboneleli ngeenkonzo ezinjalo.
Ngeenjongo zethu, siya kubhekisa kwi-superyacht njenge-MY-50.
Ubunini
Ngenxa yokuba i-UBO ngumhlali wase-UK, ulwakhiwo olufanayo lunokusetyenziswa ukuqinisekisa ukuba umntu akathathwa njengomsebenzi okanye isithunzi soMlawuli wequmrhu eliphetheyo - iLimited Partnership kunye neSPV esebenza njenge-General Partner (IOM Co Ltd).
I-IOM Co Ltd iya kulawula i-MY-50 ngendlela efanayo ne-MY-20, ilawula zonke iintlanganiso zebhodi, izigqibo, iifayili zonyaka, izivumelwano. Oku kuya kubandakanya ucwangciso-mali lolawulo olunxulumene kungekuphela nje nokugcinwa okuqhubekayo kunye nentlawulo yee-invoyisi eziqhubekayo njl.njl. kodwa nokusebenza kwazo naziphi na izivumelwano zamalungelo.
I-IOM Co Ltd iza kusebenzisana ne-UBO, uKapteni, umphathi wezikhephe, i-yacht broker kunye nomcebisi werhafu ukuqinisekisa ukuba ulwakhiwo luhlala lusebenza kwaye i-superyacht ilawulwa ngokufanelekileyo.
Iflegi
Ukuze kusetyenziswe inkqubo yoLwamkelo lweXeshana lwe-VAT xa i-superyacht isetyenziswa yi-UBO, kuya kufuneka iflegi engeyiyo eye-EU. Ukwamkelwa okwethutyana kuvumela inqanawa ukuba ihambe emanzini e-EU kangangexesha elithile ngaphandle kokuba i-VAT ifuneka ekungenisweni / ukuthumela ngaphandle. Unga funda ngakumbi malunga nokwamkelwa okwethutyana apha.
Ngaphezu koko, njengoko i-MY-50 iya kuphinda isetyenziswe kwi-charter yezorhwebo, i-UBO ingakhetha ukusebenzisa iiYachts eziBanjiswe kwiSkimu soRhwebo ngokubhalisa inqanawa kwiiCayman Islands okanye kwiMarshall Islands. Zombini ezi khetho zifanelekile ukuba zikwamkelwe okwethutyana kwaye zivumele ukutshaja kwezorhwebo ukuba kwenzeke, ngokuxhomekeke kwimiqathango, kwaye ziirejista ezithathelwa ingqalelo kakhulu.
Iiyatshi eziZibandakanya kuRhwebo (YET) iSkimu
Kwabo banezikhephe ezineflegi kwiZiqithi zeCayman kunye neMarshall Islands iSikimu seYET sibonisa indlela edibeneyo, apho isikhephe sinokusetyenziselwa zombini iitshatha zabucala kunye nezorhwebo, nangona ziphantsi kweemeko ezingqongqo.
Umzekelo, i OKANYE iNkqubo ivumela iiyachts zabucala ezibhalwe iflegi yeSiqithi saseCayman ukuhamba ngesikhephe phantsi kwetshatha yorhwebo kwimimandla yaseFrance naseMonaco ungahlawuliswa iVAT. Ukusetyenziswa kweNkqubo ye-YET ivumela ukapteni ukuba atshintshe phakathi kuka-YET kunye noLwamkelo lweXeshana, ukunqumamisa isithuba seenyanga ezili-18 zoKwamkelwa okwethutyana, xa esebenzisa isikhephe ngeenjongo zorhwebo.
Ngelixa iSkimu sikaYET sibonelela ngeenzuzo ezicacileyo kwi-UBO, kukho iimeko ezingqongqo zokusetyenziswa, umz. indawo yesivumelwano sorhwebo ithintelwe ngexa kumanzi e-EU, ixesha lesivumelwano sorhwebo lithintelwe ukuya kubuninzi beentsuku ezingama-84, isikhephe kufuneka sibe ngama-24m+ ngobude kwaye ifuna uphando lokuqinisekisa ukuthotyelwa, i-arhente ye-VAT yaseFransi iyafuneka njl.njl.
Ukuba ithotyelwe, iNkqubo ye-YET inokuqinisekisa ukuba akukho VAT iza kuhlawulwa ekungenisweni kwempahla kumazwe angaphandle, kwaye ngenxa yoko ayisayi kufuna ntlawulo. Ukusetyenziswa okuchanekileyo kweNkqubo ye-YET kunokubonelela ngesisombululo se-VAT ephuma nemali engenacala. Ukwaphulwa kwazo naziphi na iimfuno kusenokuba phantsi kokusetyenziswa kweerhafu, izohlwayo okanye izohlwayo ngabasemagunyeni basekuhlaleni.
I-YET Scheme okwangoku ilinganiselwe kwiMarshall Islands kunye neCayman Islands ebhalisiweyo.
Ngeenjongo zethu, siya kusebenzisa iflegi yaseCayman.
I-Case Study 2: Isishwankathelo
Ubunini be-MY-50 buya kufuna i-Isle of Man Limited Partnership enobuntu obusemthethweni obahlukileyo, kwakhona oku kuthetha ukuba i-UBO mayingabi nanxaxheba kulawulo nolawulo oluqhubekayo lwe-superyacht. Ngaphaya koko, iflegi ekhethiweyo ayiyo-EU kwaye inqanawa ixhotyiselwe ukuhamba emanzini aphesheya, ngoko ke inkqubo yoKwamkelwa kweXeshana iyasebenza xa iMY-50 isetyenziswa njengendawo enkulu yabucala.
Njengoko iflegi ekhethiweyo yiCayman Islands, i-UBO ingasebenzisa inkqubo ye-YET ukuthengisa ngokuthengisa i-MY-50 emanzini aseFransi naseMonegasque, ngokuxhomekeke kwiimeko. Isebenza kanjani lento?
Umthengisi weyacht obandakanyekayo uya kuthengisa i-MY-50 kwabo bafuna amava anqabileyo e-charter. Nje ukuba umthengi acele ukuqesha i-MY-50, basebenza nomphathi weyacht ukwenza isivumelwano se-MYBA setshatha esisemgangathweni, esichaza imihla yetshatha kunye neendleko ezisebenza kumthengi kuquka ne-VAT phakathi kwezinye iinkcukacha.
Sakuba isivumelwano sityikityiwe saza sasiwa kwirejista yeZiqithi zeCayman, i-superyacht ikhutshwa iSiqinisekiso seThutyana soBhaliso lweeYachts eziZibandakanye noRhwebo ngurhulumente weflegi. Isatifikethi siyakuchaza ixesha lokusikelwa umda malunga netshatha yorhwebo.
Xa i-UBO ikhwele, i-superyacht yinqanawa yabucala kwaye inokujikeleza simahla ngaphakathi kwe-EU phantsi koKwamkelwa okwethutyana (okt akukho sivumelwano setshatha, umrhumo okanye i-VAT efunekayo).
Dibana no
Ukuba ufuna ulwazi oluthe vetshe malunga nokwakhiwa kweyacht kunye nendlela esinokuncedisa ngayo, nceda uzive ukhululekile ukuqhagamshelana nayo UPaul Harvey eDixcart.
Ulawulo lweDixcart (i-IOM) limited linelayisensi yi-Isle of Man Financial Services Authority.
