境外税制系列----聚焦美国联邦税，探索赴美投资之路
☆温馨提示：为满足广大同行的需求，本次会议将聚焦于美国联邦税的基本知识，为有赴美投资需求的同行提供借鉴。
价值要点：
1.了解中国税制与美国联邦税制之间差异。
2. 结合案例，学习控股公司架构设计
3. 剖析赴美投资事项及其注意要点
Key Value Points:
1. Realize the differences between Chinese tax and US Federal Tax
2. Learn the structure of holding company by cases
3. Analysis the key points of investment in America
活动介绍：
作为全球的经济中心，美国吸引了大批投资者进驻，其中不乏有大量的中国企业。仅2014上半年就有不下十余家中资企业在纳斯达克上市，尤其是京东商城的上市更是掀起热议，引发了大众对赴美投资话题的关注。F-Council也跟随这股热潮，选取美国税制中的联邦税作为话题，为大家普及赴美投资及架构设计的相关知识。
Activity Introduction：
As the global economic center, America attracted large quantity of investors which includes Chinese enterprise. By the end of June 2014, more than 10 Chinese enterprises shared listing in NASDAQ. Particularly, Jingdong Mall attached great importance to public, and made the “investment in USA” be the hot topic. F-Council also chooses Federal tax as the theme, and popularizes the knowledge of US investment and company structure design.
同行困惑：
1.美国税制方面不是很熟悉，税种太多，能不能逐一讲解，比如说从联邦税讲起，最好能与中国税制做一个对比？
2.海外分支机构管理有些问题，比如在美国开公司，财务人员没有配齐，职能只能靠国内监管。但是国内又不太了解美国税务处理，劳动法与劳动保障等等，就会有很多问题出现。 3.我公司正准备赴美上市，相当关注当地税务环境，不知道现状如何？
4.想了解海外分支机构的税务处理。分支机构刚成立时只有费用没有收入，作为纳税主体如何进行税务处理方式及合并财务报表？
Peer Concerns:
1. I am not familiar with US tax, so can we start the activity from basic? For example, I am interested in Federal tax, and I wish to know the difference between federal tax and Chinese tax.
2. I have some problems on the management of overseas branches. The financial staff are not on position, so we can only take charge of in domestic. However, we do not know the US taxation and the other details; so many issues would be appeared.
3.My company is preparing to share listing in US. As the result, I am very focus on the local tax environment, how is the current situation?
4. I would like to know the taxation treatment of overseas branch. There is no income when the branch just set up, so how to deal with the tax treatment and combined financial statement?
小知识：
美国税法简介
税收是美国政府收入的最主要来源。美国税收的种类很多，如所得税、财产税、销售税、遗产税、赠与税、执照税、社会保险税、印花税、股票过户税、失业税、使用税等。在各种税收中，所得税占得比重最大。
美国联邦税的地位
美国的税收以联邦税收为主。无论从税收金额还是税收种类来说，州和地方政府的税收要比联邦税收少很多。因此，在美国的税法中，联邦税法占有重要地位；而在联邦税法中，联邦所得税法又是重中之重。
Small Tips：
US Taxation
Tax revenue is the main income resource of America government. There are variety of US tax such as income tax, property tax, sales tax, estate tax, gift tax, license tax, social security tax, stamp tax, stock transfer tax, unemployment tax and use tax.
Position of US Federal Tax:
Federal Tax is the main income of US government revenue. Compare with the revenue of states or local government, federal tax has more tax types and amounts. As the result, Federal tax has the high position in US tax system; moreover, the Federal Income Tax Act is the most important act in Federal tax.
活动特邀嘉宾：
安永 Lilian Liu 经理
Lilian毕业于南加利福尼亚大学。目前常驻于上海安永，为向美国投资的客户提供公司架构以及美国税务方面的咨询服务。她参与过多种国际税务项目，并参与过多家企业，例如辉瑞，时代华纳公司的税务重组项目。
安永 David M. Allgaier 执行总监
David自2008年起常驻于上海。他有超过13年的关于欧洲和亚太区与美国联邦税之间问题的处理经验。
Speaker:
Lilian Liu Title: Manager
Lilian is based in E&Y Shanghai, advising Chinese clients making investments into the US market by providing structuring options and related US tax advice.
Lilian worked on a variety of international tax projects including repatriation planning, tax-free reorganizations, IP migration, foreign tax credit optimization, US taxable presence analysis and treaty issues.
Lilian worked on numerous tax restructuring and planning projects for a number of G360 accounts including Pfizer, Time Warner, News Corporation and United Technologies Corporation.
David M. Allgaier Title: Executive Director, Global Tax Desk Network, Asia Pacific
Currently based in Shanghai since 2008, David has over 15 years of client-serving experience, including more than 13 years serving clients in Europe and Asia Pacific on matters related to US federal income tax inbound and outbound planning and structuring.
Prior to joining Ernst & Young in Shanghai, David spent over six years as part of the US Tax Desk in London and over two years as part of the US Tax Desk in Dublin.
Prior to working in Europe, David was part of the International Tax Services group of Ernst & Young in Washington, DC.
David also successfully completed an internship with Ernst & Young in Irvine, California prior to joining Ernst & Young on a full-time basis.
流程安排：
14:05 概述
-美国联邦税现行税制
-中国税制 Vs. 美国联邦税
控股公司架构
-问题聚焦
-控股公司方案架构案例分析
赴美投资
-不动产投资
-投资美国其他应考虑美国税事项
15:00 Q&A
15:15 END
Agenda:
14:00 Begin
14:05 General Description
-Current US Federal Tax
-Chinese Tax Vs. US Federal Tax
Holding Company Structure
-Issues Focus
-Cases Analysis of Holding Company Structure
US Investment
-Investment in Real Estate
-Announcements of US Investment in Tax
15:00 Q&A
15:15 END
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