Workshop非居民税收系列活动之跨境业务税收热点

 Workshop

非居民税收系列活动之跨境业务税收热点

活动介绍：

随着经济一体化的深入发展，尤其是近年来我国在国际经济体系上扮演着越来越重要的角色，我国的税务部门对国际税收的管理工作也在不断完善。加强对非居民税收的管理，不仅是保障本国税收利益的要求，也是促进市场公平的需要。

F-council近期举办的非居民税收系列活动，通过电话、视频、和线下等多种形式，就非居民税收政策、非居民税收各地的形势、劳务支付、跨境派遣、境外税制、股权转让等一系列非居民税收话题和同行们做过分享，备受同行们的关注。同时，我们进一步梳理了同行们对跨境涉税业务关注的重点，本场活动，主要针对新签税收协定的变化和影响、跨境派遣所面临的常设机构和对外支付的风险、新间接股权转让法规草案的要点、以及江苏地区反避税工作的动态，帮助同行们进一步熟悉跨境业务操作中的工作思路和要点。

本期价值要点：

掌握非居民政策变化----新签税收协定，新间接股权转让法规草案，BEPS，关于对外支付大额费用反避税调查的通知，关于开展股息红利非居民税收专题检查工作通知

熟悉热点跨境业务操作----新签税收协定对股息利息特许权支付和财产转让的影响，跨境派遣的常设机构规避和对外支付风险，跨境股权转让面临的新形势，江苏地区反避税工作的新动态

同行困惑：

--新签的中德协定生效后，分红派息适用税率将由10%降到5%，适用时点是算分配时间还是利润产生时间？

--香港公司派人来境内，之前低于5万美金的直接支付，现在遇到13年奖金金额较大，中介建议要这些人跟境内公司签劳动合同，做成香港公司代垫工资支付，但香港公司不同意，有没有更好的处理办法？

--传闻中的698号文后续文件，有哪些要点，给企业股权转让操作带来哪些便利？

--最近有消息称部分地区税务机关正大力开展对外支付大额费用反避税调查和股息红利非居民税收专题检查，这些调查都调查些什么，怎么调查，为什么要调查，江苏地区有没有什么进展？

活动分享嘉宾

张书Tony ZHANG  税务合伙人致同会计师事务所

张书先生是致同上海所税务服务的合伙人。张先生在会计和税务领域拥有超过13年的专业服务经验。在加入致同以前，张书供职于德勤华永会计师事务所，专注于并购及国际税务服务，并曾作为中国税务专家为德勤设立在纽约的国际税务中心工作。张先生曾于2012年应邀为美国国际税教育委员会(CITE)在旧金山举办的第12届年会作主题为中国收购、兼并及重组税务影响的演讲。

流程安排
13:00 签到
13:30 税收协定和相关国内法的发展趋势
            ●  中国新签双边税收协定介绍
            ●   享受税收协定优惠的注意事项
14:15 国内反避税体系的发展
            ●  现行反避税体系概览
            ●  江苏省国际税收遵从管理计划
            ●  特别纳税调整监控管理相关规定（国家税务总局公告2014年第54公告）
            ●  《一般反避税管理规程》草案
15:00 茶歇
15:15 国内反避税工作动态
            ●   股息红利非居民税收专题检查（税总函[2014]317号）
            ●  对外支付大额费用反避税调查（税总办发[2014]146号文）
            ●  其他反避税安排
16:15 税务机关沟通思路和案例分享
16:45 问答环节
17:00 活动结束

Introduction

With the deepening of economic integration, especially under the situation that China plays a increasing vital role in the whole system, our tax authority continue to improve its international tax management work. Strengthen the management on non-residential tax, is not only the requirement of protecting tax benefit, but also the demand of promoting fair market.

Recently F-council held a series of non-residential tax events, sharing with our members such topic as non-residential tax policies, non-residential tax situation, service fee payment, cross-border dispatch, overseas taxation, and equity transfer, etc. This time, we would focus on the change and impact of new signed tax treaties, PE risk and payment risk faced by cross-border dispatch, highlights of the new indirect equity transfer regulation, and the updated situation of anti-avoidance work in Jiangsu area, to help our members further familiar with the working methodology and key points in cross-border business operation.

Key Value

Keep up with the updated non-residential policies--new signed tax treaties; new draft of indirect equity transfer regulations; BEPS; notice on the anti-avoidance investigation of large external payment

Familiar with cross-border business operation--the impact on share, interest, and royalty external payments and property transfer by new signed tax treaties; PE risk and payment risk faced by cross-border dispatch; new environment for cross-border equity transfer; updated new of anti-avoidance work in Jiangsu area

Professional’s dilemma

How to calculate the exact time to apply new signed Sino-German tax treaties when sharing dividends

HK Company sends its employee to work for local company. We want to sign contract direct with this employee and could pay salary much convenient. However this plan is refused by HK Company. Is there any better solution?

What are the key points in the follow up document of no. 698? Whether it would bring some convenience to corporate?

It is said that tax authorities in some area are carrying out investigation on large external payments. What’s the main content? How would they investigate? Why would they investigate? Is there any update in Jiangsu?

Speaker

Tony ZHANG Tax Partner Grant Thornton

Tony Zhang is a Tax Partner in Grant Thornton Shanghai Office. He has 13 years of experience in tax and accounting profession.  Prior to joining Grant Thornton, Tony worked for Deloitte specialized in international tax and M&A services, including 1 year with Deloitte International Tax Center (ICE) based in New York advising US companies doing business in China. He was a speaker of Council for International Tax Education of the United States at its Annual Conference to discuss the tax aspects of merger, acquisition and Reorganization in China.

Agenda
13:00 Registration
13:30 Tendency of tax treaties and related domestic laws.
             ●  Introduction of China new signed tax treaties 
             ●   Highlights when apply for the treaties
14:00 Development of domestic tax anti-avoidance system
             ●  Brief view on present anti-avoidance system
             ●   Jiangsu province international tax compliance management plan
             ●   Relevant provisions on monitoring and managing special tax adjustment
             ●   General anti-avoidance management procedures
15:00 Tea Break
15:15 Updated situation of anti-avoidance work
             ●   Non-residential tax thematic inspection of dividends
             ●   Anti-avoidance investigation on large payment of service fee and royalty
             ●   Other anti-avoidance arrangement
16:15 Communicating strategy and case sharing
16:45 Q&A
17:00 The End

以往相关活动：

2014年8月20日非居民税收系列之跨境股权转让

2014年8月15日非居民新政提示及劳务支付实务解析

2014年7月29日在华外籍劳务派遣人员个税纳税义务判定