2014年北京年底关帐税务管理及会计调整实务解析

2014年北京年底关帐税务管理及会计调整实务解析

本期价值要点
1. 资深中介梳理2014年底关账重要相关政策，帮助企业规避因政策变化引发的税务风险
2. 通过税务政策及会计调整实务两方面深度解析，解决年底关帐的普遍性实操难点

活动要点
1. 涉及2014年底关帐相关重要政策盘点
2. 分享不同行业关账工作的“检查清单”准备，如何整合全年数据，设置合理的关账起始点以及关账工作的要点明细
3. 盘点北京地区税务稽查的重点，解析如何应对日渐严苛的税务稽查工作，做好关账，将风险扼杀在摇篮中
4. 收入项目年底关帐实务(税会差异、会计调整实务解析)
5. 税前扣除关帐实务(税会差异、会计调整实务解析)

同行案例
情景一(税前扣除)：关于研发费用的加计扣除，今年和去年的要求不一样，以前预缴的时候是按照实际的花费来申报的，现在是根据研发费用的预计扣除数在预缴的时候做研发费用的加计扣除，一般企业的系统里设置是无法满足到凭证的要求，必须要手工来操作，如何降低这方面的工作量，提高效率。
情景二(收入确认)：关于预收款税法规定是需要售后确认并缴纳增值税的。公司目前都是向客户收取预付款，实际开票是滞后的，所以在收入确定的时间节点上存在担忧。比如项目跨周期较长，可能要两三年，一般是到了一个周期后再开发票如第一期接着是第二期。如果涉及客户预付的这笔金额非常大，那么该如何应对税务机关的审查？
情景三(税务稽查)：今年稽查形式非常严峻，对医药行业的影响特别大。比如关联方的往来如何记账，是确认收入、确认成本还是计入往来？涉及到这个费用是待定还是判定为服务费，具体该如何入账，如何与税会差异相联系？

活动特邀分享嘉宾
肖天晶(Lillian Xiao)  税务合伙人 德勤
肖女士拥有超过十六年中国税务及商务咨询的工作经验。肖女士致力于为跨国公司和中国境内企业提供税务及商务咨询，就公司设立、业务重组、税务架构筹划、对外付汇以及公司合规业务等方面提供服务。她熟谙相关法规以及实务操作，一向以企业业务需求为重，曾协助许多客户解决难题。肖女士所服务的客户涉及制造、能源、科技、传媒、电信、风险投资等许多领域。肖女士是中国注册会计师。

流程安排
09:00 签到
09:30 涉及2014年底关帐相关重要政策盘点-企业所得税
10:45 茶歇
11:00 涉及2014年底关帐相关重要政策盘点-增值税、个税、消费税等
11:30 分组讨论：企业年底关帐实操经验分享
1)年底关帐工作部署及分工
2)资产盘点过程中的难点
3)关帐前的税务评估(自我纳税评估、关联交易的税务管理等)
4)与其他部门的沟通及配合
5)与分/子公司的报表合并
6)事后总结(如何规避风险、提高效率等)
(此环节将针组织企业按行业进行分组进行年底关帐经验交流，并邀请企业代表发言，帮助大家快速了解年底关帐所涉及工作的方方面面及企业实操经验)
12:00 午餐
13:30 收入项目年底关帐实务(税会差异、会计调整实务解析)
1)销售相关收入(销售退回、折扣折让、销售反劵、积分销售、价外费用等)
2)特许权使用费及劳务收入
3)利息、租金、股权投资等收入
4)转让固定资产、无形资产的收入
5)其他收入(出租、出借包装物的收入，自产、委托加工产品视同销售的收入等)
14:00 税前扣除关帐实务(税会差异、会计调整实务解析)
1)企业资产损失所得税税前扣除实操要点解析(长期投资、固定资产折旧费用、待摊费用摊销、固定资产破损报废、盘点亏损等)
2)员工薪资福利(工资、福利、职工工会经费、职工教育经费等)
3)展业促销礼品/特定客户礼品
4)业务招待费、广告和业务宣传费及公益性捐赠扣除实操要点解析
5)总帐下递延所得税与预提所得税扣除税务管理(预计负债和递延所得税负债、待摊费用、计提职工福利费、广告宣传费、业务费等)
6)相关税收优惠的利用(研究开发费的加计扣除等)
7)其他不得所得税税前扣除的项目
8)关于以前年度发生应扣未扣支出的税务处理问题
15:00 实盘操练： 年底关帐税务管理与调整实务
1)2014年税务稽查形式对年底关账产生的影响
2)企业所得税税收优惠的掌握(加速折旧、加计扣除、抵扣应纳税所得额、减/抵免税额)
3)大额凭证及异常的账务类型
(此环节将针对企业提及的常见操作项目，通过让参会者亲自参与的形式，帮助大家快速掌握年底关帐的实操精髓)
16:00 互动问答
16:30 活动结束

Key Value Points
1. Senior agency will sort out the important relevant policies on accounts closing 2014 and help the companies avoid the tax risks caused by the policy changes.
2. To resolve the common practical difficulties of accounts closing by the deep analysis of tax administration policies and accounting practice adjustments.

Event Outline
1. Sorting out the important policies on accounts closing in 2014
2. Sharing the vital details of accounts closing, the experience of “checklist” preparation for the accounts closing from different industries about how to integrate the whole-year data and set up a rational starting point of accounts closing.
3. Sorting out the key points of Beijing taxation inspection, analyzing how to cope with the increasingly strict taxation inspect. Be careful with accounts closing and nip the risk in the bud.
4. Revenue accounts practice of accounts closing (the analysis of taxation contrast and accounting practice adjustments).
5. Pre-tax deduction during the practice of accounts closing (the analysis of taxation contrast and accounting practice adjustments).

Cases from Peers
Scenario 1 (Pre-tax Deduction): The requirements of addition and deduction of the R&D expenses this year is different from the last year. The declaration was based on the actual expenses, however now it’s based on the estimated deduction of the R&D expenses, which can’t be fulfilled by the system settings of the general companies, leading to the manual work.
How to lower the loading of this kind to increase the efficiency?
Scenario 2 (Revenue Recognition): According to the tax law, accounts receivables should be confirmed after sale and be taxed as VAT. What companies do so far is collect the payments in advance and issue the receipts afterwards, which generates the concern of when to the recognize the revenue. For example, there might be a project takes two to three years to accomplish, what companies normally do is issue a receipt when it comes to the end of the first period. If the prepaid amount is considerable, how to cope with the tax administration inspect?
Scenario 3 (Tax Administration Inspect): The situation of the tax inspect is quite serious, especially in the pharmaceutical industry. For instance, how to make the entry of the transactions of the related party, included in the assets, costs or the current accounts? When it comes to this sort of expenses, how to make entry, to be determined or determined as service expenses? How to relate it to the book-tax difference?

Agenda
09:00 Signing in
09:30 Sorting out the important relevant policies on the accounts closing 2014-corporate income tax
10:45 Tea Break
11:00 Sorting out the important relevant policies on the accounts closing 2014-VAT, personal income tax, consumption tax, and etc.
11:30 Group Discussion: Experience sharing of the accounts closing practice
1) Deploy and division of work of accounts closing
2) The difficulties during the practice
3) Tax assessment before accounts closing (self-assessment of tax payment, tax management of related-party transactions, etc.)
4) Communication and co-operation with other departments
5) Merge with the branch office/subsidiary corporate
6) Summary (how to avoid risks, increase the efficiency, etc.)
(During this part, corporate will be divided into groups based on the industries to share the experience of accounts closing and invite the corporate to speak to help us learn faster about accounts closing, other aspects of the work and corporate practical experience.)
12:00 Lunch
13:30 Revenue accounts practice of accounts closing (The analysis of taxation contrast and accounting practice adjustments).
1)Sales revenue
2) Royalty, service revenue, etc.
3) Interest revenue, rent revenue, revenue from investment in equity, etc.
4) Revenue from transfer of fixed assets and intangible assets
5) Other revenues (from renting and lending of wrappage, self-production and merchandise on consignment for further processing, etc.)
14:00 Pre-tax deduction during the practice of accounts closing (The analysis of taxation contrast and accounting practice adjustments).
1) The analysis of pre-tax deduction of the enterprise income tax assets loss( long-term investments, depreciation expense of fixed assets, amortization of the prepaid expenses, losses on discarding of fixed assets, etc.)
2) Employee salaries and welfare (wages, benefits, employee union funds, employee education expenses, etc.)
3) Acquisition promotion gifts/particular clients gifts
4) Entertainment expenses
5) Tax deduction management of deferred income tax and withholding tax under general ledger (estimated liability and deferred tax liability, unamortized expenses, accrued employee benefits, advertisement promotion expenses, operating expenses, etc.)
6) The utilization of tax preference (deduction of R&D expenses, etc.)
7) Undetectable items before tax
8) Treatment to the deductable expenses that have not been deducted in preceding years
15:00 Practice: tax management of accounts closing
1) How the form of tax inspection influence the EOY accounts closing
2) To grasp tax preference of corporate income tax (accelerated depreciation, addition and deduction, deduction of taxable income, reducing tax credit)
3) Large voucher and extraordinary accounts
(During this part, participants can grasp the essence of accounts closing by participating to the meeting personally aiming at common practical accounts mentioned by corporate.
16:00 Q&A
16:30 End