全球化精英资本的成功典型； 相对开工厂大螺丝，赚钱多艰难

来源: 于 2025-04-05 11:28:12 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

全球化精英资本的成功典型

 

 Apple and its role in global capitalism. Apple is often seen as the poster child of American corporate success because of how well it has leveraged globalization. Here's a quick breakdown of what you’re touching on:

Apple & Globalization:

  • Design in California, Made in China: Apple's core strategy is based on a global supply chain. While the product vision and design come from the U.S., the actual manufacturing and assembly are heavily concentrated in countries like China, Vietnam, and India.
     

  • Cost Efficiency: Outsourcing production allows Apple to reduce costs significantly while maintaining massive margins on products.
     

  • Global Market = Global Profits: Over 60% of Apple’s revenue comes from outside the U.S., with China, Europe, and other regions being major contributors.
     

Cash Held Overseas:

  • Before the 2017 U.S. tax reform, Apple kept a huge chunk of its cash reserves offshore (some estimates put it at over $200 billion) to avoid higher U.S. taxes on repatriation.
     

  • Even after the Tax Cuts and Jobs Act, which allowed a one-time repatriation at a lower tax rate, Apple has still been strategic about how and when to bring that money home.
     

  • This move became a symbol of how U.S. multinationals use tax codes and international finance to their advantage.
     

Capitalist Symbolism:

Apple stands as a symbol of:

  • Tech-enabled economic dominance
     

  • Efficiency in resource allocation on a global scale
     

  • Financial engineering to optimize shareholder value

 

全球海外战略

1. Offshore Cash Reserves and Tax Strategies

Apple has historically stored a significant portion of its cash overseas to minimize tax liabilities. For instance, in 2018, the company held 

285billionoffshore,primarilyinjurisdictionslikeIrelandandJersey,usingstructuressuchasthe"DoubleIrishwithaDutchSandwich"toavoidhigherU.S.taxrates:cite[5]:cite[8].Whilethe2017U.S.taxreformreducedrepatriationtaxes(from35

285billionoffshore,primarilyinjurisdictionslikeIrelandandJersey,usingstructuressuchasthe"DoubleIrishwithaDutchSandwich"toavoidhigherU.S.taxrates:cite[5]:cite[8].Whilethe2017U.S.taxreformreducedrepatriationtaxes(from3538 billion in taxes over eight years while redirecting capital to dividends, stock buybacks, and domestic investments 7. Despite these efforts, a substantial portion of Apple’s revenue continues to originate outside the U.S., reflecting its global market dominance.

 

 

2. Revenue from International Markets

Apple’s financial success is heavily driven by non-U.S. markets:

  • Apple Pay: Over half of Apple Pay’s transaction value comes from outside the U.S., particularly in regions like Europe and Asia-Pacific where contactless payment infrastructure is mature. For example, the U.K. and China have seen rapid adoption due to Apple’s security branding and integration with public transit systems 6.

  • App Store and Services: Revenue from app sales and subscriptions often flows through Apple’s U.S. entity but is classified as "sales/commission" income rather than royalties. This distinction allows non-U.S. developers to avoid U.S. withholding taxes unless revenue is explicitly tied to U.S. customers 9.

  • Product Sales: While not explicitly quantified in the search results, Apple’s global retail and supply chain operations ensure significant revenue generation from markets like China, Europe, and Latin America 312.

 

 

3. Balancing Globalization with Domestic Investments

Apple’s U.S.-centric investments serve both economic and reputational goals:

  • **

  • 500BillionU.S.Commitment(2025–2029)∗∗:Thisincludesexpandingmanufacturing(e.g.,aTexasserverfacilityforAIinfrastructure),doublingtheAdvancedManufacturingFundto

  • 500BillionU.S.Commitment(2025–2029)∗∗:Thisincludesexpandingmanufacturing(e.g.,aTexasserverfacilityforAIinfrastructure),doublingtheAdvancedManufacturingFundto10 billion, and creating 20,000 R&D-focused jobs. These efforts aim to align with political and social expectations while securing tax benefits 1.

  • Earlier $430 Billion Pledge (2021–2026): Previous investments focused on campuses in North Carolina, silicon engineering, and 5G innovation, generating over 20,000 jobs and supporting Apple’s narrative as a U.S. job creator 5.

  • Tax Contributions: Apple emphasizes its status as the "largest U.S. taxpayer," having paid $75 billion in U.S. taxes over five years (2019–2024) 1. However, critics argue that its global tax strategies still prioritize profit retention over equitable contributions 12.

 

 

4. Implications of Global Tax Reforms

The OECD’s push for multinationals to pay taxes in countries where they operate (e.g., ending the "Dutch Sandwich") threatens Apple’s historical tax optimization. Over 130 countries now advocate for profit reallocation to consumer markets, which could reduce Apple’s ability to funnel revenue through low-tax jurisdictions like Ireland 12. This shift may force Apple to restructure its financial operations, potentially increasing its effective tax rate.

 

 

5. The Paradox of Globalized Profit vs. Domestic Branding

Apple embodies a paradox: while it capitalizes on global markets for revenue, it heavily markets its U.S. identity through job creation, R&D hubs, and "Made in America" initiatives. This duality allows Apple to benefit from globalization while mitigating political backlash through domestic investments 15. For example, its $500 billion pledge includes partnerships with 9,000 U.S. suppliers, reinforcing its role in the American economy despite relying on global sales 15.

 

 

 


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