Оффшор бүс

38068eba-f0e2-41fb-a84b-0560c1c6c5f2Нийтлэлч Эдийн засагч, эрх зүйч Ж. Батсайхан

Сүүлийн үед Олон улсын түвшинд болон Монгол улсын хувьд Панамын материалууд дэлгэгдсэнээс хойш mүүний тухай төрөл бүрийн мэдээлэл гарч байгаатай холбогдуулан тухай асуудал болон түүний эргэн тойронд өрнөж байгаа зарим үйл явдлын талаар өөрийн байр суурийг та бүхэнд хүргэж байна.

Учир нь энэ асуудлаар нийгэмд харилцан адилгүй байр суурь олон хэлбэрийн тайлбар явж байгаа бөгөөд энэ нь тэгш бус байдал үл ойлголцлыг бий болгож байгаа болно. Энэ хүрээнд тухайн асуудлын онолын болон ОУ-н нөхцөл байдал болон бид энэ асуудалд хэрхэн хандах нь зүйтэй талаар энэ нийтлэлд дурдлаа.

Юуны өмнө энэхүү асуудлын талаарх ярианд олон дурдагдаж байгаа оффшор бүс, оффшор данс, оффшор компани хэмээх ойлголтын талаар тодорхой мэдээлэл өгөх

Оффшор бүс болон компани гэж юу вэ?

Юуны өмнө оффшор бүс хэмээх ойлголтыг тайлбарлах нь зүйтэй.

Оффшор бүс: Гадаадын / тухайн бүсийн оршин суугч бус/ этгээдэд тухайн бүс байгуулсан улсын зүгээс татварын болон үйл ажиллагаанд оролцох нууцлалын таатай орчныг бий болгосныг хэлнэ.

Энэ хүрээнд нууцлал, татвар бүртгэлийн таатай орчны бий болгосон дэлхийн зарим улсууд хамаарна. Оффшор бүсүүд нь таатай орчны нөлөөллөөрөө харилцан адилгүй байх бөгөөд бүх төрлийн орчны тааламжтай нөхцөлийн бий болгосон оффшор бүсийн хүрээнд Английн Виржинийн арлууд, Багамын арлууд Сейшилын арлууд болон Панам зэрэг улс хамаардаг. Эдгээр нь тухайн бүсэд бүртгүүлэхэд ямар нэг шалгуур тавихгүйгээс татвар авдаггүй, өмчлөгч, эздийн мэдээллийг нууцлах тал дээр давуу талыг бий болгосон байдаг. Үүнээс гадна зөвхөн татварын бага орчны нөлөөллийг бий болгосон улсуудыг оффшор бүсэд хамруулан ойлгодог бөгөөд Англи, Люксембург болон бусад олон орон ордог.

Оффшор бүс нь дараах үндсэн шинжүүдийг бүхэлд нь буюу хэсэгчлэн агуулсан байдагт оршино. Үүнд:

- Татварын хөнгөлөлт

- Нэргүйгээр / эзэмшлээ мэдэгдэлгүй/ бизнес эрхлэх боломж

- Валютын ямар нэг хязгаарлалтгүй

- Бүртгэлийн шаардлага бага

- Компаний засаглалын шалгуур бага/ ямар нэг шалгуур тавьдаггүй

- Бусад

Оффшор компани: Тухайн улс/ бүс/-д оршин суудаггүй этгээд тэдгээрийн бий болгосон таатай нөхцөлийн хүрээнд компани байгуулан үйл ажиллагаа явуулж байгааг хэлнэ.

Оффшор компаниуд хаана байрладаг вэ? Эдгээр компаниудыг байгуулах боломжтой бүсийг 2 хувааж үзэх боломжтой юм.

Эхний хэсэгт бага хэмжээний татвар төлдөг эдийн засаг харьцангуй өндөр хөгжилтэй Англи, Гибралтар, Швейцарь, Люксэмбург, Кипр зэрэг улс хамаарна.

Хоёр дахь нь оффшор компани татвар төлдөггүй сонгодог оффшор бүс байна. Багамын арлууд, Английн вержинийн арлууд, Панам, Сейшилийн арлууд зэрэг орно

Одоо оффшор компаний давуу талыг зарим оффшор бүсийн хувьд харуулъя.

Хүснэгт 1

Бүс Жилийн бүртгэлийн төлбөр Тайлангийн төлбөр Татвар Өөрийн хөрөнгийн доод хэмжээ Валют Тухайн бүсийн удирдлага Удирдах

Газрын байршил

British Virgin Islands US$ 300 Байхгүй 0 US$ 1 Бүх төрлийн Шаардлагагүй Хаана ч байх

Cayman Islands US$ 575 Байхгүй 0 US$ 1 Бүх төрлийн Шаардлагагүй Хаана ч байх

Panama US$ 350 Байхгүй 0 US$ 1 Бүх төрлийн Шаардлагагүй Хаана ч байх

Дээрхээс харахад сонгодог оффшор бүс нь зөвхөн бүртгэлийн хураамж авахаас өөр ямар нэгэн шалгуур шаардлагагүй маш таатай орчин болох нь тодорхой байна.

Иймээс оффшор бүсийг сонгоно гэдэг нь ямар нэгэн давуу тал, таатай нөхцөлийг эрэлхийлсэн үйлдэл юм. Үүнд дараах шалтгаанууд хамаарна:

- Татварын хөнгөлөлттэй нөхцөл эсвэл огт татвар төлөхгүй байх боломжийг хайх

- Тодорхой хөрөнгө орлогыг тухайн бүс дэх дансанд байршуулсанаар Монгол улсын бүртгэл хяналтаас ангид байлгах боломжтой

- Монгол улсын аж ахуйн нэгжийн бүртгэлийн нөхцөл байдлаас ангид тодорхой субъект байгуулж түүгээрээ дамжуулан үйл ажиллагаа явуулж татвар болон бусад хяналтаас зайлсхийх

- Энэ бүсэд хамаарсанаар өөрийн хөрөнгийн эзэмшил, бүртгэлийг нууцлах боломж бүрдэх

- Оффшор бүс нь хууль бусаар олсон хөрөнгө орлогыг нуун дарагдуулах хамгийн таатай орчин болдог.

Оффшор данс гэж юу вэ?

Оффшор данс шууд нээлгэх нь ухамсартай бөгөөд санамсаргүй үйлдэл биш юм.

Энэ нь тухайн бүсэд ямар нэгэн байдлаар данс эзэмших, эсвэл данстай хамааралтай байх байдлаар илэрч болно. Үүнд:

- Тухайн бүсэд байрлах санхүүгийн байгууллагад шууд данс нээлгэх

- Тухайн бүсэд компани байгуулах болон байгуулсан компаний хувьцаа эзэмшиснээр тэр бүсэд бүртгэлтэй болох

Тухайлбал дараах хоёр тохиолдлын хүрээнд авч үзъе.

Тохиолдол 1: Тухайн бүсэд компани байгуулж данс нээж мөнгө байршуулах нь анхаарал татах үйлдэл юм. Жишээ нь: Английн вержинийн арлуудын хувьд First Caribbean International Bank (BVI) болон Bank of Nova Scotia (BVI) зэрэг банкууд оффшор данс нээх үйлчилгээг санал болгодог бөгөөд эдгээр нь харилцагчын нууцлалыг бүрэн хамгаалах асуудлыг үйлчилгээндээ тусгасан байдаг. Энэхүү дансанд мөнгө байршуулсанаар дансны эзэмшил, мөнгөний хэмжээ зэрэг нууцлалтай болохоос гадна ямар нэгэн татвараас зайлсхийх боломж бүрддэг.

Тохиолдол 2: Зарим хүн оффшор бүсэд байрлах компаний хувьцааг эзэмшиснээр тухайн компаний эзэмшигч болсоноор оффшор бүсэд данс эзэмшигч болно. Ингэснээр тухайн этгээд оффшор данс эзэмшигч байдлаар харагдаж болох боловч дээрхээс ялгаатай нь тухайн компаний үйл ажиллагаанаас хамаарсан гүйлгээ явагдахаас гадна захиран зарцуулах эрх тухайн этгээд дээр бус компаний бусад хувь нийлүүлэгч дээр байх боломжтой юм.

ОФФШОР НЬ МОНГОЛ УЛСАД ЯМАР НӨЛӨӨЛӨЛТЭЙ ВЭ?

Эрх зүйн үүднээс авч үзвэл

Оффшор бүсэд хандсан бүх үйлдэл нь Монгол улсын хувьд сайн зүйл биш юм.

Монгол улсын хууль эрх зүйн хүрээнд оффшор түүнд компани байгуулах, данс нээх асуудлыг хориглоогүй боловч үүнийг ёс зүйн алдаа гэж үзэж болох юм. Өнөөгийн байдлаар энэхүү асуудлыг хэн хэрхэн оффшор бүстэй холбогдсон, тэр мөнгөний гарал үүсэл юу байсан гэдгээр харилцан адилгүй хандах нь зүйтэй гэж үзэж байна.

Эдийн засгийн хувьд

Энэ бүс рүү Монгол улсын тодорхой төлөөллүүд хандах нь Монгол улсаас мөнгөн урсгал гадагшлах, татварын орлого буурах зэрэг сөрөг үр дагаварыг авчрах хандлагатай байна. Иймээс энэ үйлдлийг бид бүх түвшиндээ анхаарах шаардлагатай. Энэ хүрээнд бидний зүгээс бас нэг хийж хэрэгжүүлэх шаардлагатай ажил нь Монгол улсын татварын орчин түүний нөхцөл байдлыг судалж татварын таатай орчныг бүрдүүлэх боломжийг эрэлхийлэх нь зүйтэй юм.

Та бүхэн энэ талаар илүү дэлгэрэнгүй сонирхон судлахыг хүсвэл дараах эх сурвалжуудыг ашиглах боломжтой.

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