Synergy Group 北京地区TMT行业(第四期)- 跨境服务的税收优惠筹划

北京地区TMT行业(第四期)
跨境服务的税收优惠筹划

本期价值要点： 整理现行与TMT行业息息相关的跨境服务税收优惠政策，并寻找合理的优惠政策筹划方案

同行观点：不少TMT公司向境外提供服务，包括研发服务、技术转让服务、技术咨询服务、信息咨询服务等，自去年营改增零免税政策发布之后，企业享有的跨境服务优惠政策有了更多的选择，加之106号文将离岸服务外包的免税优惠延期至2018年，究竟何种服务享用何种优惠，企业如何做相应的筹划，希望能借一场同行交流活动进行梳理。

同行案例：
一、我们是一家自主研发并运营互联网游戏的公司，会将我公司的网络游戏产品(游戏源代码)授权给海外的游戏运营商，并收取授权金收入，这个收入是否可以免税？因为52号公告好像对境外软件服务或者技术转让的收入没有明确，如果这个收入属于免税收入，按什么税目免征增值税，履行什么样的免税程序。在营改增之前，因为不在营业税申报范围之内，所以跟对口税局沟通下来对这一块的收入一直没有做申报，营改增之后因为可以挂靠软件服务也可以挂靠技术转让，所以很难界定，故而仍旧是没有做申报，52号之后还是一样，目前为止这一块没做过申报。
二、比较关注的话题在于给客户提供的服务如何鉴定，如何鉴定服务是免税还是非免税，因为现在自己去备案的，万一哪天税局说不批了，对于国外的公司来说，风险太大，因为会追溯。主要是现在没有审批流程，万一有一天不对，你不在这个范围内，如果追溯怎么做？国内的没上市的公司没所谓，他们缴款了就行了，国外的公司不能这样，这是一个风险，对国外的公司的报表不能有这样的大起大落。

主持人
合伙人 中伯伦税务师事务所

议程安排
13:00-13:30  签到
13:30-14:00  Part One：现场Benchmark——各公司存在的研发及技术服务类型
         此环节主要目的是了解参会同行主要都有哪些研发及技术服务，便于后期深入探讨寻求共同点。
14:00-15:00  Part Two： 不同类型的研发及技术服务类型可享受的税收优惠政策
         此环节主持人将会先介绍自己对于不同服务类型享受的税收优惠做经验分享，之后和其他同行一起交流企业具体业务的归属问题
                   1) 营改增跨境服务免税优惠政策
                   2) 营改增跨境服务零税优惠政策
                   3) 离岸服务外包税收优惠政策
                   4) 研发服务、技术转让服务、技术咨询服务、鉴证咨询服务、信息技术服务等的分类及企业业务归属
15:00-15:30  茶歇
15:30-17:00  Part Three：不同研发及技术服务类型的税收筹划策略
         此环节主持人将会先介绍自己优惠税收政策成功申报的案例，面临的挑战以及解决的方法，之后与其他同行一起交流各自服务业务可实现的筹划方式。
                   1) 免税优惠成功申请案例分享
                   2) 离岸服务外包成功申请案例分享
                   3) 探讨：零税优惠的应用及申请
                   4) 北京地区其他和TMT行业相关的税收优惠政策
17:00 会议结束

Key Point Value ：Integrate current tax exempt policies that relate to TMT industry and find rational tax planning.

Peer View: Various kinds of services are provided by the TMT companies within the territory, which includes R&D service, technology transfer service, technology consulting service, information consulting service, etc. There are more tax exemption options for companies since the VAT transformation last year. Meanwhile NO.106 extends the offshore service outsourcing tax exemption till 2018. So what sort of service corresponds to which tax exemption policy and what kind of tax planning to make? Hopefully these problems could be resolved and discussed by the peers during the event.

Cases from the Industry：
1^st. Our company researches, develops and operates internet games. We authorize our internet game product –game SC to the game operators outside the territory to earn the license fee. Is this license fee exempt from tax? No. 52 doesn’t set a very clear restraint on the income originated by offering software service and technology transfer outside the territory. How to aim the right tax item that is exempt from VAT and the standard application? Before the VAT transformation, no tax liability due on these kinds of income, however, after that it’s hard to define whether it’s necessary to declare.
2nd、What we are interested in is how to define the service provided to the customers, tax due or tax exempt? We file the records at the tax administration and are worried that there might lie some risk that the tax administration would disapprove our application. There’s still no such a standard application process for the companies that are not listed on the market, which is considered as a risk by the companies outside the territory.

Host
Partner   CPL

Agenda
13:00-13:30  Sign up
13:30-14:00  Part One：Benchmark on site - the existing R&D and technology service types
To get to know the attendees common points for further discussion
14:00-15:00  Part Two： Tax preferential policies - different types of R&D and technology services
Experience sharing regarding the tax preference followed by the practical problems discussion by the peers.
1)Tax preferential policy of transborder services under VAT transformation.
2)Zero tax preferential policy of transborder services under VAT transformation.
3)Tax preferential policy of offshore service outsourcing.
4)The classification of R&D service, technology transfer service, technology consulting service, information technology service, and the corresponding business categories.
15:00-15:30  Tea Break
15:30-17:00  Part Three：Tax planning regarding different types of R&D and technology services
The intro. of successful tax preferential application cases, including the challenges and its solution, followed by the discussion of practical problems.
1)Successful cases sharing - tax preferential
2)Successful cases sharing – offshore service outsourcing
3)Discussion: the application of zero tax preferential policy
4)Tax preferential policies in other industries related to TMT in Beijing.
17:00 Ending