戰狼避稅

表面上，男主角（吳京）是遠征非洲的退役解放軍，為了保衛國家的財產（中資工廠）和員工而血戰連場。這部狼奶滿瀉的愛國大片，據說大陸票房破了紀錄，勁收五十億（人民幣），稍後更加會代表中國，競逐奧斯卡的最佳外語電影獎。

背後的故事，原來是參與這部電影的六間製作公司，當中有三間在新疆霍爾果斯經濟發展區 (Khorgos Economic Development Zone) 註冊成立，利用了當地的稅務優惠，根據大陸的稅務專家估計，省下稅款兩億三千六百萬（人民幣）。霍爾果斯在那裡？接近中國跟哈薩克斯坦 (Kazakhstan) 的邊境，網上的資料說那裡是沙漠地帶，位處古代的「絲綢之路」或今日的「一帶一路」，請上網研究中亞地圖。曾經去上海招商的地方官員接受訪問時表示，該市是「一帶一路」概念。

換言之，戰狼背後有高人代為理財以及籌謀，你估真係靠舖牛力打生打死就得咩！愛國？拍戲咋（電影是幻象），唔係真架（不是真的），傻豬！又或者可以這樣說：國家透過稅務優惠資助了戰狼的製作費，畢竟電影是一盤生意，明白未？

這篇報導來自大陸的英文網媒 Sixth Tone，自稱是 the State-funded Shanghai United Media Group 的附屬公司。然後被一個總部設於英國，專門研究避稅天堂 (tax havens) 以及相關問題的非牟利組織 (www.taxjustice.net) 所轉發，在 Newsletter 之內轉載，新疆霍爾果斯經濟發展區因此被形容為「中國的開曼群島」(the “Cayman of China”)。先天條件較差的地區，靠稅務優惠吸引投資者，很常見。

中國特色的陰謀論：是否狼奶電影太受歡迎，有人眼紅分得少或沒有機會參與，於是發放黑材料（避稅？），玩出口轉內銷？還是電影已經被捲入中共的派系鬥爭？稍為正面一點的思維：也許官府不過是抽水，借機宣傳習包子的「一帶一路」偉大藍圖，試圖鼓勵中國的創意產業上山下鄉，跑到偏遠的中亞邊境城市註冊開公司，然後享受稅務優惠。犯我中華者，雖遠必誅？只要你走得夠遠，合法避稅！中國戰士，東方之狼，原來出自「絲綢之路」或「一帶一路」。跟十九大即將召開（十月十八日）有沒有關係，自己想。推銷狼奶的電影，本來就是宣傳片。

插圖來源：
https://images-news.now.com/newsimage/NewsImage/235234_3.jpg

YouTube 精選：

3 週破 50 億稱霸影史冠軍【戰狼 2】HD 中文正式電影預告 (2:01)
https://www.youtube.com/watch?v=xmJFp1-AvV4
劇情：退役解放軍悍戰非洲。吳京是動作演員，曾經參演港產片。

Kitaro（喜多郎）- Silk Road【HD】(7:49)
https://www.youtube.com/watch?v=BddSN2jNS9E
如果你認得這首＜絲綢之路＞，請不要扮年輕。

The top 10 most secretive tax havens | Guardian Explainers (2:42)
https://www.youtube.com/watch?v=nOFTuUkYOQY
排名：Singapore No. 4, US No. 3, HK No. 2, Switzerland No. 1。

Simpleshow explains tax havens (3:07)
https://www.youtube.com/watch?v=gyDupx9g584
大學生也看得懂的英語短片，用簡單的圖像和文字解釋避稅天堂如何運作。

參考資料／延伸閱讀：

特稿：＜戰狼 2＞票房衝 50 億 吳京身家暴漲
（香港）文匯報 2017-08-19
http://paper.wenweipo.com/2017/08/19/FI1708190015.htm
節錄： 43 歲的吳京，剛憑借＜戰狼 2＞站上了事業高峰。由他擔任投資人、導演和編劇的影片＜戰狼 2＞上映 12 天，就打破了＜美人魚＞在 2016 年創下的 33.9 億元（人民幣，下同）的中國內地電影票房紀錄。截至昨晚 7 時，據內地電影票房統計網站「猫眼專業板」數據，＜戰狼 2＞票房已經超過 49.24 億元。由於放映期被延長至 9 月底，＜戰狼 2＞肯定可以突破 50 億元票房。

避税！范冰冰楊幂等 20 餘明星新疆開皮包公司（簡體字）
中華網 2017-03-01
http://news.china.com/yule/11184455/20170301/30290967_all.html
節錄：經常看電影的觀眾可能會留意到，這兩年的電影片頭出品方，不時冒出「霍爾果斯 XX 公司」。之後幾年，這類霍爾果斯註冊公司參與的電影還會越來越多。

The “Cayman of China” attracts movie stars looking for a break
The Offshore Wrapper - Sunday (8 October 2017)
http://www.taxjustice.net/2017/10/08/offshore-wrapper-8-october/
Extract: Sixth Tone reports that a remote town on the Chinese-Kazakh border is attracting a wealth of movie stars and film companies due to its generous tax breaks. The Khorgos / Horgos Free Trade Zone（霍爾果斯自由貿易區）is one of the most remote places in the world, in the middle of the Saryesik-Atyrau desert and not far from Eurasian pole of inaccessibility, the geographical point which marks the furthest distance from an ocean on earth. In 2014, a new city was founded which now has 87,000 inhabitants.

To encourage growth the city became China’s first ‘free economic zone’ with highly preferential tax rates, leading it to its nickname, the Cayman of China. One industry which has become a particularly heavy user of the zone is China’s film industry, with 1,500 media companies now registered in the zone. Of course, as with any tax haven, the film companies are not actually based in this zone, they simply go there to sign some papers and collect a massive tax break. The report shows how three companies who invested in China’s summer blockbuster “Wolf Man 2” （戰狼 2） have saved tens of millions of dollars by registering there.

Taxjustice.net
http://www.taxjustice.net/
Extract: We are an independent international network launched in 2003. We conduct high-level research, analysis and advocacy on international tax; on the international aspects of financial regulation; on the role of tax in society; and on the impacts of tax evasion, tax avoidance, tax 'competition' and tax havens. We seek to create understanding and debate, and to promote reform, especially in poorer countries. We are not aligned to any political party.（Auntie 的推介：這個網站有不少文章探討避稅天堂以及相關的問題，適合會計師、稅務顧問、資產管理專家和銀行的內部合規人員，有免費的 Newsletter 可供 Subscribe，裡面的文章間中會提到香港。）

Desert Tax Haven Draws Moviemakers to China’s Far West
Generous tax holidays bring film and media companies to remote border city.
By Lin Qiqing
Sixth Tone (Sep 30, 2017)
http://www.sixthtone.com/news/1000933/desert-tax-haven-draws-moviemakers-to-chinas-far-west
Extract: A small Chinese city on the border with Kazakhstan has surprisingly shot to stardom among Chinese moviemakers. Dubbed China’s Cayman Islands, Khorgos （霍爾果斯）Economic Development Zone has become home to nearly 1,500 film and media companies drawn to the city by its generous tax breaks.

Corporate tax in China is usually 25 percent. However, companies registered in Khorgos enjoy a corporate tax holiday for the initial five years. During the subsequent five years, they have to pay tax to the central government, but they continue to be exempted from the local proportion of corporate tax, which accounts for 40 percent of total amount. In addition, under normal circumstances, movie companies in China pay 6 percent value-added tax (VAT) on final revenues, half of which is collected by local governments. But in Khorgos, the local government returns part of this levy to the companies, provided that the company’s local VAT payments exceed 1 million yuan.

Summer blockbuster “Wolf Warrior 2,” （戰狼 2）released in July, is an example of a film that saved on tax thanks to its close ties to Khorgos. Three out of the film’s six major production companies are registered in the city: Khorgos Spring Era Film, Horgos Orange Image Media, and Khorgos Dengfeng International Culture Communications. The film has so far taken more than 5 billion yuan at the box office, the highest-grossing Chinese film of all time. The three companies, whose total revenues from “Wolf Warrrior 2” （戰狼 2）stand at around 1.1 billion yuan, could have saved 236 million yuan in tax because of the policy, according to estimates from Hejun Consulting, a Beijing-based consultancy firm.

Sixth Tone
http://www.sixthtone.com/about-us
Extract: Sixth Tone covers issues from the perspectives of those most intimately involved to highlight the nuances and complexities of today’s China. We are a team of writers, editors, and researchers from within China and abroad. We belong to the state-funded Shanghai United Media Group, and share our offices with our sister publication, The Paper.（Auntie 的評語：這個網站的文章似乎是海歸派風格）

China plans new economic zones in Xinjiang border towns
Reuters (Oct 8, 2011)
http://www.reuters.com/article/china-xinjiang-policy-idAFL3E7L803420111008
Extract: China announced on Saturday plans to use subsidies and tax incentives to build two new economic zones in the far western region of Xinjiang（新疆）, to open up the landlocked west and boost trade with central and south Asian neighbours. In a detailed policy outline posted on the central government’s website (www.gov.cn), the State Council, or cabinet, aims to “basically complete” infrastructure for economic development zones (EDZ) at Kashgar（喀什）and Khorgos（霍爾果斯）. Xinjiang is strategically vital to China, accounting for one-sixth of the country’s land mass and rich in oil, gas, coal and other mineral resources. It borders Russia, Kazakhstan, Pakistan, Mongolia, Kyrgystan, Tajikistan, Afghanistan and India, and is a politically sensitive region as many Uighurs, a Turkic-speaking Muslim people native to Xinjiang, resent Chinese controls on religion, culture and language.

相關的文章：

諜影
2016 年 4 月 22 日
http://xiaoshousha.blogspot.hk/2016/04/blog-post_22.html
節錄：如果提供黑材料的匿名者的確是某國的情報人員， ICIJ 或主流傳媒的角色，是替一個權貴對付另一個權貴，亦即是國際政治或權力鬥爭中的棋子、打手、下線、公關、外判商，負責整個行動的最後一個環節（整理資料然後向公眾發放）。說穿了，是各取所需：傳媒透過匿名者（間諜）取得平時無法接觸的機密資料，情報機關則借助傳媒之手把機密資料整理、加工及提煉，然後包裝成普羅大眾都讀得懂的新聞故事（權貴做壞事），如此這般，那堆文件才能發揮最大的殺傷力。

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http://xiaoshousha.blogspot.hk/2016/01/blog-post_23.html
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技窮
2016 年 1 月 16 日
http://xiaoshousha.blogspot.hk/2016/01/blog-post_16.html
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災後評估
2015 年 7 月 16 日
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節錄：那些（表面上）用來帶動國家發展的大白象工程（例如：一帶一路）到底是誰人的 Pet Project ，是包子派還是江河派，是否會被擱置或者 Water Down（因為某人失勢以及資金被股市套牢），天曉得。香港有些傻瓜高官和政客，為了向祖國示忠，建議香港應該把握「一帶一路」所帶來的寶貴機遇，為國家民族的復興作出重大貢獻。或有可能埋錯堆、擦錯鞋，日後要自打嘴巴、後悔莫及。

10/10/2017

For 米：商界的大話精講左當做左，官府就攞納稅人 D 錢交差（提示：一帶一路獎學金），研究研究，應酬應酬，吹水了事。