在实际工作中，有很多客户问我。——“我们从事的是国际贸易，就是在中国进出口货物。听说无论是设立代表处还是外商独资的贸易类公司，都可以做这样的事，请问这两种方式各有什么利弊？哪一种更适合我们呢？”在这里，我就这个问题进行简单阐述，希望能对大家有所帮助。

 

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.

 

首先声明，此篇文章主要是针对商业运作角度考虑问题。并不着重讲述“代表处”和“外资贸易公司”的区别。关于这两者之间的区别，详见本公司专门的论述文章：

 

 

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. About the differences between it, please see the professional article in the website of our company.

 

 

1、代表处的运作方式

 

1. The way to operate representative office:

 

代表处：指国外机构或个人直接在国内设立的机构。

 

Representative office: established by foreign enterprises/organization or by individual directly.

 

代表处是不可以直接从事国际贸易的，因为不可以申请进出口和一般纳税人资格。因此代表处必须通过一家国际贸易公司做代理，从事货物的进出口。

 

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：代表处的作用，是联系供货商和出口代理商。保证供货商的货源品质，确保交货时间，跟踪交货地点等。由供货商直接发货给出口代理商，由代理商出口到国外。

 

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.

 

进口：代表处的作用和出口类似。具体方式是：

 

Import: Representative office’s function is similar to export. The concrete way is as follows:

 

一、如果不想让国外供货商和国内采购商之间直接交流（因为在有些情况下，一旦他们互相知道对方的存在，将有可能跳过您这层，直接互相做生意）。

 

联系国外的供货商，发货给此代表处在国外的母公司，然后通过母公司发货给中国境内采购商。

 

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、如果你们觉得国外供货商直接和国内采购商联系也是没有问题的，那你们就直接让国外供货方发货给国内采购商。资金流就要先让国外供货商先打钱给你们国外的母公司，然后再让母公司打钱给国内采购商。

 

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.

 

税收：

 

通过代理公司来做，出口退税将推给直接出口方。如果由厂商出口，退给厂商；如果由代理出口，退给代理。出口退税代表处是拿不到的，国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.

 

如果通过代理公司来做，需要交给代理公司货物总值的2－3％作为代理费。

 

If you do import-export business through agent, you should pay 2-3% total value of the goods to agent.

 

用这种方式（成立代表处）来做的优势是：

 

1) 初期投入成本低；

 

2) 运营成本相差无几，稍微比贸易公司少一点

 

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.

 

劣势是：

 

1) 由于不能以代表处的名义购买货物，所以必须通过代理商。所以付款有可能延迟，影响国内生意；

 

2) 不能做国内贸易；

 

3) 给进出口公司2－3％的代理费，价格也挺高的；

 

4) 必须租赁涉外写字楼

 

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、贸易公司的运作方式

 

贸易公司可以拥有自营进出口权，可以直接从国内采购产品，并将产品自己出口到国外；

 

The WFOE trading company has export and import rights, can buy goods in china and sell goods to the others country directly.

 

好处：

 

1) 可以节省货物总额2－3％的代理费；

 

2) 可以自己获得出口退税；退税额一般是17％增值税中的13－15％；

 

3) 货物可以直接卖给母公司或者国外的客户；

 

4) 也可在国内采购，在国内销售，做国内的贸易。

 

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.

 

劣势：

 

1) 公司需要招聘懂得进出口的专职人员，最好是报关员；

 

2)   对会计的要求交高，需要完整做账；

 

3) 初次成立的成本比代表处高。一般需要5500美金，代表处只要1200美金；

 

4) 设立的时间长，需要3－4个月；

 

5) 需要至少打入国内14万美金的注册资金。

 

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.

 

成立代表处或外资贸易公司 在国内运作国际贸易的方法

 

以上情况，供参考确认！

 

Please confirm!