Funds accumulated through investment companies set up in offshore areas can be invested or deposited throughout the world and whilst generally returns or interest payable in respect of these funds will be subject to local taxation , there are a number of offshore areas in which funds may be placed either in tax free bonds or as bank deposits where interest is paid gross 境外公司的另外一个用途是用来控制子公司、联合公司、上市公司、私人公司以及合资项目的投资。在许多情况下，因特殊投资所带来的资本增值可不须交税。另一方面，利用在同缔约国有双重课税协定的无税或低税司法管辖区建立的公司，可以把股息的预扣税大大降低。
China will strengthen the comprehensive development and administration of its coastal zones , rationally develop and protect the offshore areas , actively participate in the development and utilization of international seabeds and oceans , and exploit the coastal land and sea areas in a unified way in order to gradually form coastal economic belts and marine economic zones , thus making the coastal areas more prosperous and developed 加强海岸带的综合开发和管理，合理开发保护近海，积极参与国际海底和大洋的开发利用；沿海陆地区域和海洋区域一体化开发，逐步形成临海经济带和海洋经济区，推动沿海地区的进一步繁荣和发展。
