Есть ли приложение для Android для совершения звонков через ПК?
Вот ТО что вы ищете

* Desktop SMS: send, read and manage SMS Text messages from computer browser. Support long SMS, group messages and fake SMS.
* File Explorer: manage pictures, music, videos and files on SD card, transfer files/folders between phone and computer. Support multiple upload by drag-and-drop (for HTML 5 browser), image viewer, Media Player, TextEditor, etc.
* FTP Server: sync files and folders between phone and computer quickly, manage SD card files in Windows File Explorer, browser or FTP client.
* WiFi Keyboard: type on your phone using your computer's keyboard.
* Webcam (2.0+): turns your phone into a wireless camera, view your camera with web browser. Support both front face camera and back camera.
* Contact Manager (2.0+): contacts manage, group your contacts.
* Remote Call: Make a call from computer side,
* Shared Clipboard: share clipboard text between PC and phone.
* Wallpaper Utils: set phone wallpaper by upload a picture or online picture.
* APK Web Installer: backup apps to SD card, and install APK through the File Explorer.
* Personal Web Server: serve your personal web pages on your phone.
* SSL HTTP: provide 1024 bits RSA encrypt.
* Network Bridge: support all internet connections (2G/3G/WiFi), even you don't have a public IP, you still can access your phone at any place.
каких звонков? sip? skype? и то и другое есть в виде нативных приложений, wifi.