F-Council实战训练营
财务经理的税务课程——税务筹划
课程介绍：
面对我国种类繁杂的税收种类，频繁发布的各类实施细则，各地税局执行标准不一的情况，作为一名非税务专业出身的财务人员，如何能在短时间内领会重要的税收文件要领，掌握税收筹划方式技巧，帮助企业降低税收风险及负担。
F-Council根据大量的调研，根据目前企业财务人员所面临的税务筹划的难点和盲点，有针对性地提供一整套系统的税务筹划的培训课程，通过一些真实案例的分析，引起广大学员的探索与思考，为您公司出谋划策，开启税务筹划新思路。
课程收益：
☆ 教练式随堂训练，深入掌握税务筹划方法与技巧
☆ 剖析真实案例，获得最具实践性的税务筹划经验
☆ 实现从“非专”的财务经理快速转型为“专业”的税务从业者
☆ 形成税务筹划知识导航地图
课程大纲：
第一天
一、企业税务筹划前提条件——前战
目的：攘外必先安内
● 了解税务工作在企业中的定位
(税务合规、税负分析、税收筹划、税务抗辩等)
● 如何更好的支持其他部门的工作
(CEO，销售，财务，法务，研发，物流，人事，采购等)
二、直面解析税务筹划的筹备要素——备战
目的：了解你的企业、明确商业事实、识别关键依据、辨析税务问题、寻找筹划方式
● 税收筹划前期切入点把控
☆ 了解你的企业——识别税务筹划的突破口
☆ 透视企业不同财务管理阶段的税务筹划
● 从实操角度分析税收筹划的本质意义
☆ 税务筹划的最终表现——如何定性定量评估税务筹划的结果
☆ 税务筹划的成功要素——如何增强基本功力，为税务筹划做准备
☆ 如何从税务筹划的角度给予管理层更优的商业建议？
● 案例分享：如何实现管理层目标？
三、企业日常经营管理下的税务筹划方法——实战
目的：开拓视野、拓宽思路、税收筹划技术与方法实质性降低税务成本
● 所属行业的平均税负率情况
● 案例解析财务报表中的税负成本
● 税务筹划的各种可用工具和网络资源(国外及国内资源)
● 梳理企业常见各税种筹划方式：
☆ 企业所得税筹划
☆ 个人所得税筹划
☆ 增值税
(退免税申请、进项转出管理、最小化不得免征和抵扣税额等)
☆ 营业税
(离岸服务外包业务、技术合同等)
☆ 关税
(特殊监管区域、加工贸易方式选择、深加工结转、鼓励类项目、自由贸易协定等)
第二天
第一天课程回顾
三、企业日常经营管理下的税务筹划方法——实战(续)
● 商业运作下的税务筹划方式
☆ 企业选址的税务考量
(地方财政扶持、基础设施成本、企业所得税、个人所得税、流转税及附加、地区总部扶持政策、研发业务优惠政策)
☆ 总分公司和母子公司模式的对比和选择
☆ 如何决定最优的控股结构
☆ 企业整体供应链管理和转让定价安排
☆ 如何适用两国的双边避免双重征税的协定
四、聚焦税务筹划难点，分析企业实操案例——演练
目的：真实案例分析协同随堂互动演练，获得最具实践性的税务筹划经验
● 案例一：各种交易的定性和归类导致的不同税负
● 案例二：加工贸易税收筹划的切入点
● 案例三：非贸付汇合同审核
● 案例四：供应链筹划(分散式管理到集中化管理)
☆ 实践演练及互动问答
F-council Finance Manager Tax Training----Tax Planning
Course Description
With all the multifarious taxes and various enforcement regulations being frequently released, especially when there is discrepancy in executive standards of different taxation bureaus, it is very important for the non-tax-specialized finance personnel to timely comprehend the main points of those tax documents and master tax planning methods & techniques in order to help reduce the tax burden & risks.
Based on abundant researches and in accordance with the difficulties & confusions which bewilder a lot of finance personnel, F-council has developed and is now providing a series of targeted tax planning training courses. F-council aims to help expand your horizons and make better decisions through real case analysis.
Course Benefit
☆ Mastering the tax planning methods & techniques in depth through constructional exercise
☆ Obtaining the most practical tax planning experience through real case analysis
☆ Achieving fast role transition from non-professional finance managers to professional tax practitioners
☆ Developing better tax planning outline
Agenda
Day 1
Prerequisites of enterprise tax planning
Purpose: Get the internal affairs properly dealt before taking any other acts
● Understand the position of taxation in an enterprise
● What should be done to support work of other departments?
Tax planning preparation factors
Purpose: Get to know your company better, get clear about the business facts, recognize the key basis, analyze the tax issues and obtain the applicable tax planning.
● Control of tax planning penetration point in earlier stage
☆ Know company better—Recognize the breach of tax planning
☆ Prospect tax planning in different financial management stages
● Analyze the nature of tax planning in practice
☆ Ultimate manifestation of tax planning---qualitative & quantitative evaluation on tax planning results
☆ Success factors of tax planning—strengthen your fundamental power and get prepared for the tax planning
☆ Making better suggestions for the management layer from the perspective of tax planning
● Case sharing: Achieving goals of the management layer
Enterprise daily tax planning methods--Practice
Purpose: Expand horizons, broaden minds and substantially reduce taxation cost with tax planning methods &techniques
● Understand the average tax bearing rate of the industry involved
● Analyze the taxation cost in financial statements with cases
● Comprehend the applicable tools & online resource of tax planning
● The common taxes planning methods
☆ Enterprise income tax ☆ Individual income tax
☆ VAT
☆ Business tax
☆ Customs duties
Day 2
Review of day 1
Enterprise daily tax planning methods—Practice (continued)
● Tax planning in business operations
☆ Tax considerations on site selection
☆ Pattern comparison & selection between headquarters-branches and parent-subsidiary companies
☆ How to define the optimal shareholding structure
☆ The whole enterprise supply chain management & transfer pricing arrangement
☆ How to utilize the bilateral tax treaty to avoid double taxation
Focus on tax planning difficulties and analyze the practical cases--Exercise
Purpose: Analyze the real cases together with plentiful interactive exercises, obtaining the most practical tax planning experience
● Case 1: Different tax burden generated by qualification & classification of all business
● Case 2: Penetration point of tax planning in processing trade
● Case 3: Contract verification of no-trade foreign exchange payment
● Case 4: Supply chain planning
● Practices & interactions