Group 1 - The main shipping index (European line) futures contract reached a new high of 1798 points, marking a 9-month peak, but subsequently experienced fluctuations and fell to 1631 points as of November 14 [1] - The Drewry World Container Index reported a 5% decline to $1859/FEU as of November 13, marking the first drop after four consecutive weeks of increase, although prices remain high overall for the year [1] - Factors such as frequent geopolitical conflicts and recurring port congestion have led to increased volatility in shipping rates, necessitating companies to establish dynamic cost management mechanisms [1] Group 2 - Chinese companies' overseas strategies are shifting from merely seeking orders and market share to focusing on profit distribution, tax burden control, and capital structure optimization [2] - Differences in tax regulations across countries can lead to unexpectedly high tax burdens for companies, with potential tax rates of 25%-35% if initial equity structures are poorly designed [2] - Compliance has become a core competitive advantage for companies going abroad, with a recommendation for thorough planning during the initial investment phase to avoid regulatory issues [2]

除了运价波动，资金跨境流动的效率与安全性，也是制约出海企业运营的主要因素。普华永道税务及商 务咨询合伙人王麒源于11月13日在安客尔全球远航论坛上称，新兴市场的资金供应不稳定、临时资金需 求难以快速满足，是企业普遍面临的痛点。在此背景下，企业需通过多元化交易设计破局，比如当地租 赁、融资租赁等方式盘活资产，同时建立弹性资金储备机制。 谈及税务合规领域，从"走出去"到"走进去"，中国企业的出海逻辑正在改变。王麒源进一步分析，企业 不再只是追求订单、市场份额，而是思考如何分配利润、控制税负、优化资本结构。 具体看来，各国税务规则差异导致部分企业税负超预期。王麒源分析称，部分国家的销售税与服务税与 增值税相近，但实际不具备抵扣功能，企业若初期股权架构设计不合理，后期调整可能面临25%-35%的 高额税率，且调整成本极高。 会上，安客尔集团大中华区董事总经理孙蔚蔚会上还提到，实务中经常遇到企业已完成海外投资并开展 经营，后续需补充资金时，才意识到未办理海外直接投资（ODI）备案，导致后续增资、利润汇回受 阻，甚至被列入监管重点名单。 集运指数（欧线）期货主力合约本周触及1798点，刷新近9个月新高后高位震荡并回落。 ...