Key Value Points:
● In-depth understanding of State administration of taxation‘s comments about .
● Current international tax payers should pay attention to some of the tax and the current focus of the tax authorities some tax-related risks.
● State administration of taxation on labour costs within the group, royalties, management fees, and management fees of special consideration.
● How to determine if independent research, commissioned research and development, joint research and development, the reciprocal license trading and marketing of intangible assets intangible assets, such as the applicability of independent trading principles.
Key points from
● Enterprise does not have a legitimate business purpose and obtain tax benefits of tax avoidance arrangements, special tax adjustments will be implemented. For "legitimate business purpose" tax office how to determine?
● Found guilty of "for the sole purpose to obtain tax benefits, the main purpose or one of the main purposes"?
● Arrangement in the form of compliance with tax laws, but incompatible with their economic substance.How to define the enterprise's "economic substance"?
● Competent tax authorities should be combined with comfortable income tax calculation and payment, tax assessment, documentation management, foreign tax transaction management, revenue management, equity transfer agreement to perform such work, discover the General anti-avoidance cases source.How should enterprises plan from these six aspects of tax risks?
● Competent tax authority implementing the General anti-avoidance surveys, unit or individual can require the company to plan arrangements (referred to as the plan) provide truthful information about the data set documentation.Tax Bureau calls for companies such as what would be the impact?
Practices challenges:
● Judge the authenticity of the labor
---Group A, in China setting up subsidiaries B, and functional risk positioning it as a contract manufacturer, responsible for processing functions in related party transactions only, A or in Japan, and Singapore set up a sales subsidiary of C and D, respectively, carry out sales functions.If company A to company B of the contract, company A to company B provides market research services and fees, its authenticity if there is a problem?
---Foreign affiliates A in related parties B in the territory, the company entered into contracts, computer hardware maintenance services provided to company B, and company B paying the fees, but can not provide entry in company A record, is it true that the service is provided by company A?
● Difference between concessions and services
---A major amusement park design company with design tricks of the amusement park, and is reflected in its amusement park design drawings, demand-side according to the design drawings to build the amusement park amusement park.Because the trick is mainly provided by concept, concept design, the design company, apart from providing existing information or a copy of an existing drawings, generally do not need to take another job, in this case, the design is provided by the company royalties or professional services?
---Some design firms offer renewal of a building's design, because there is no ready-made design template, the design company should according to factors such as topography, customer requirements and design drawings.In such cases, according to design company services properties, to research, design, testing, graphics, and other related activities and the need for paid employees engaged in these activities, need to assume a higher level of cost, this activity should be seen as provision of service is still royalty?
Speaker：
Zeng LiXin Former Shenzhen local tax anti-avoidance experts
Agenda：
13:00-13:30 Sign in
13:30-14:15 Present status and future prospect of Shenzhen international tax management
● Interpretation of international tax compliance management plan
● Current focus of the tax authorities some tax-related risks
● 2014-Shenzhen international tax management priorities
14:15-14:45 Deep explanation:
● Policy background and intentions
● "A legitimate business purpose," "Enterprise material" on crucial factors such as judgement.
● Filing a case, investigation, case closed and dispute handling special tax adjustment processes such as carding.
14:45-15:15 Tea Break
15:15-16:15 Case Sharing：Labor tax planning within the group.
● Constitute a group within the labor standard and does not constitute a service within the Group on several kinds of special events.
● Determine authenticity of intra-group services
● Intra-group income and royalties defined
● The distinction between administrative and management services fees
16:15-17:15 Case Sharing：Tax planning of enterprise intangible assets
● Application of the principles of independent trade
---Application of independent trading principles in different transfer
---Analysis of the comparability of intangible assets special considerations
---Intangible assets value highly uncertain how to apply the principles of independent trade
---Does not own the trademark and trade name of business carrying out marketing activities, how to apply the principles of independent trade
---One-time payment of periodic adjustments and how to apply principles of independent trade
● Application of the transfer pricing method
---Comparable uncontrolled price method
---Profit-split method
---Others
17:15-17:30 Q&A
17:30 End