空殼公司








空殼公司（shell corporation[1][2]，Shell Corporation），又名空頭公司或紙上公司，在日本稱為幽靈會社因而衍伸出幽靈公司的用法。與一種出現在離岸金融中心已經開設的公司法人，有公司名字，但是還未有經營業務的現成公司（英语：shelf corporation）（Readymade company／Shelf company／Aged corporation）是不同的。在用途與目的上又與虛設（行號）公司（英语：dummy corporation）（dummy corporation ，dummy company）不同。


空殼公司（shelf company）的例子：



  • 市面上，一些公司秘書、商業服務公司、律師事務所等，預先成立很多名字受歡迎的空殼公司，販賣給未來的客人。例如一些外地商人來本地經商，需要成立本地公司，但是又不知如何辦手續申請，即時的方法是買一間空殼公司，再投入業務便可。


  • 物業投資者為稅務計劃，以空殼公司名義持有個別投資物業，達至減少印花稅額，及享受更多扣稅額的目的。


空殼公司是一個中性的名字，這視乎持有人的用心，例如用以騙人入股，說有大生意，結果是「零」。或開設空殼公司招聘，向求職者收取費用後結業以騙財。如此「空殼」，非公司之罪。



美國證券交易委員會定義


美國證券交易委員會定義空殼公司（shell company）[3]



注释





  1. ^ http://terms.naer.edu.tw/search/?q=shell+company&field=ti&op=AND&group=&num=10


  2. ^ http://terms.naer.edu.tw/terms/manager_admin/File/LIST255.TXT


  3. ^ https://www.sec.gov/Archives/edgar/data/1469207/000130841113000276/filename1.htm




相關




  • 皮包公司一種買空賣空的商業模式

  • 借殼上市

  • 商業風險


  • 逃稅、避稅

  • 離岸公司








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