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（上海区）中、外籍员工福利费个税筹划
——光明正大“少”交税
活动亮点
方案罗列： 利用起征点，薪资、福利费的合理划分等优惠政策进行筹划！
刨根问底：深度解析个税热点问题集锦，经典问题逐一呈现！
运筹帷幄： 资深税务专家指点迷津，为您出谋划策，减轻个税税负！
活动简介
个税再次调增，高新收入者连续7年纳入税务稽查范围，您应当如何应对？
随着3月个税起征点的再次调增，对于高收入者无疑“又”是一次雪上加霜，同时2014年税务稽查的重点仍会围绕对财产转让所得、利息、股息、红利所得等五类高收入的个税征收管理，对于严峻的稽查形式，你做好准备了吗？
个税筹划具有很强的可操作性以及较大的筹划空间，如何从节税的角度考虑“福利费”
外籍员工作为高收入者的代表群体，除了享受一定的免税福利，还有哪些途径和操作手段，如何核定这些标准范围？许多外籍人员常驻中国，与中籍员工存在颇多差异点。如何合理规划，降低税负？
如何以科学的员工福利适度替代单纯的货币报酬，比如发放形式如现金\实物\旅游等奖励？
对于达到公司预定目标的员工，公司往往给予一定的奖励，对于此项“灰色地带”，形式可谓五花八门，如节假日的礼券，购物卡、旅游等，如何在降低税务风险的同时又能最大化地减轻税负？
本期活动，F-Council归纳总结了线下分享交流活动及网上答疑中心的经典问题，内容涉及薪资筹划、员工福利、外籍人员免税项目等。并邀请资深个税专家聚焦企业财税经理人目前最关注的个人所得税税务处理热点话题及审计稽查要点进行深度剖析。
热点问题列举：
— 如何改变工资、薪金的架构？合理利用税目的转换，通过免税补贴/津贴范围降低名义工资数额，从而降低个人所得税，增加个人实际收入水平。
— 外籍人员可以从哪些方面通过筹划安排减轻个税负担？如何协调在华居住时间？工资、薪金是否可以作为费用抵减外商投资企业的所得税
— 基本社保与补充养老保险、补充医疗保险、企业年金，住房公积金以及各种福利费补贴怎样才能替代单纯的货币报酬？
— 员工离职补偿金是按照公司按照劳动仲裁上列明的金额全额支付职工的补偿金吗？是按照上年平均工资是年工资还是月工资?如何缴纳个人所得税？
唐绮韵 Shelley Tang 合伙人 上海安永人力资本部
唐绮韵女士为跨国企业在中国提供相关个人税务和法规的咨询服务已有14年的经验，在外籍员工和中国员工的税务合规与咨询服务方面有着丰富的经验，曾协助诸多跨国企业进行有效的个人所得税税务规划及避免双重征税的工作。同时，她也协助诸多跨国企业处理工作签证的事宜。
刘静静 Juliana Liu 经理 上海安永人力资本咨询
刘静静于2007年加入安永上海人力资本部门，为境内外个人提供个人所得税合规和咨询服务。
在跨国企业境内外员工个人所得税咨询方面（例如：合规性检查、税务筹划等）有广泛的经验。其主要客户涵盖化工、投资银行、制造业、贸易类等。对于各类股权激励计划（例如：股票期权计划，限制性股票、员工股票购买计划等）个人所得税税务合规及外汇管理合规处理有丰富的经验。曾顺利协助不同客户与税务局沟通解决涉税问题。
活动流程
13:00 签到
13:30 中、外籍员工常见福利及补贴的企业所得税处理
— 如何界定“福利费”的范畴？如何进行提前列支
— 如何归纳和计算福利费？是否与工资薪金所得合并申报缴纳个人所得税？
— 外籍员工免税补贴方案设计及合规操作（免税补贴/津贴范围及合规程序等）
14:30 员工的免税补贴福利及激励计划的案例分析及筹划机会
—案例：税务稽查和税务自查的相关重点
15:15 茶歇
15:45 Panel Discussion：以科学的员工福利“适度”替代单纯的货币报酬
— 基本社保与补充养老保险、补充医疗保险、企业年金等
— 货币性福利费（通信补贴，交通补贴，差旅费补贴，降温取暖费，伙食补贴，生活困难补贴等）
— 实物福利（节假日的礼券，购物卡、旅游）
— 外企员工特殊的免税福利项目及其利用
（探讨交流，嘉宾点评，深度剖析）
16:30 Q&A
17:00 结束
(Shanghai) Plan of welfare funds and tax planning
-----Paying less taxes and getting more benefit
Package List: Get the preferential policy for salary and welfare by take advantage of threshold!
Inquisitive: Analysis the questions about individual income tax, review the classic issues!
Devise Strategies: Professional tax expert will offer the suggestions and methods for you to reduce the individual income tax!
Event Description
With the increasing of the individual income tax, highly paid staffs were required to have tax check for seven consecutive years. How to deal with it?
As the individual income tax may have strong operability and mobilization, people may think about tax saving from “Welfare Funds” aspect.
How to use the reasonable staff welfare to instead of the monetary? For example, currency, travel or real object.etc
This time, F-Council collect and conclude the classic questions from online and offline. The questions will be included employee welfare, plan of salary and duty free of foreigners. F-Council also invites professional tax experts to have further discussion and analysis for the individual income tax issues at present.
Hot topic of discussion：
-How to change the structure of income & salary? Reduce the individual income tax or cut down the nominally income through rational use the transfer of tax items.
-Which aspects can help expatriates to reduce the individual tax? How to adjust the length of time stay in China? Can the salary of foreigner staff be used for the income tax of foreign-invested enterprise?
-How to use the basic social security and supplementary pension insurance, supplementary medical insurance, supplementary pension, housing fund and the other welfare to take place monetary?
-Is the company need to pay the entire severance package by labor arbitration? Is the average annual salary or average monthly salary? How to pay the individual income tax?
Agenda:
13:00 Register
13:30 How many welfare funds do the Chinese and foreign employees have? How to check the reasonable standard range?
-How to define the ‘welfare fund’? How to make the budget?
-How to conclude and calculate welfare fund? Should it need to combine with salary, and declare and pay for the individual income tax?
-Plan design and operation for foreign staff tax free (tax free income subsidy/allowance range and legal program etc.)
14:30 Case analysis and operation of staff tax free, welfare subsidy and inspiration
-Case study: Relevant key points of tax check and self inspection
15:15 Tea Break
15:45 Panel Discussion: use the reasonable staff welfare to instead of the monetary ‘moderately’
-Basic social security and supplementary pension insurance, supplementary medical insurance, supplementary pension etc.
-Monetary welfare funds (Subsidy of communication, traffic, travel, weather, food etc.)
-Welfare of real object (Gift card, travel, shopping card etc.)
-Special tax free project for foreign enterprise employees
(Discussion, Communication, Speaker Comment, Critical Analysis)
16:30 Q&A
17:00 the End