- 期刊
三角貿易之研究：信用狀與境外公司的操作
The Operation of Letter of Credit and Offshore Company under Triangular Trade
摘要
三角貿易係指生產國出口商與進口國進口商的商品買賣是透過在第三國的中間商的地位完成的貿易方式。「台灣接單，大陸出貨」即是三角貿易的典型代表。在三角貿易中，為了要確保貨款的收取和清償，以及防止商業機密的外洩，中間商使用的付款方式一般為轉讓信用狀或轉開信用狀居多。轉讓信用狀是中間商把從國外開來的信用狀轉給出口國的供應商，貨物出口後，由供應商押匯。轉開信用狀是中間商根據國外的信用狀，重新以自己的名義開一張新的信用狀給供應商。貨物出口後，供應商與中間商各自押匯。另外，也有許多業者以境外公司操作，其作法是將接單公司直接設置在租稅優惠的境外地區，藉由境外地區的註冊公司為跳板，將既有的商品或服務重新包裝與過水，以便營造國際品牌形象，達到行銷效果。本篇文章主要討論三角貿易之運作模式、轉讓信用狀與轉開信用狀在三角貿易中的操作及風險規避，以及境外公司在三角貿易中的角色。
並列摘要
The triangle trade is that the middlemen use their experience in international trade, the technology as well as the commercial relations, to gain the price difference by buying commodities from exporting countries, and selling commodities to importing countries, the cargo in fact is directly transported to the importing country by the exporting country, ”Taiwan meets the list, the mainland produces goods” is the typical representative of the triangular trade. In order to ensure the payment and collection of goods, and security of commercial confidentiality under the triangular trade, the payment term mostly is made by transferable letter of credit or back-to-back letter of credit. The transferable credit is that middlemen transfer L/C to exporter, exporter negotiates credit after shipment, and the commission is transfered to middlemen’s account. As to the operation on back-to-back credit, there are two credits, master L/C and secondary L/C, middlemen and exporter negotiates their L/C seperately. Nowadays, more and more trading companies use offshore company established in Tax Heaven country to operate the triangular trade. In this way, it can not only avoid tax, but also to create image as international brand in order to get maketing benefit. The main purpose of this paper is to discuss the operation and attention points of triangular trade, the operations of transferable L/C and back-to-back L/C under triangular trade and how to avoid the risks, and also the role of offshore company in triangular trade.