（深圳地区）个人所得税的筹划和合规---中，外籍员工福利费

（深圳地区）个人所得税的筹划和合规---中，外籍员工福利费

一．背景
企业职工福利费是指企业为职工提供的除职工工资、奖金、津贴、纳入工资总额管理的补贴、职工教育经费、社会保险费和补充养老保险费（年金）、补充医疗保险费及住房公积金以外的福利待遇支出。职工福利费是每个企业在所得税汇算时都要面对的问题，也是税务机关进行所得税稽查时的必查的项目。

二．活动简介
员工福利费的合规操作及税务筹划一直是企业面临的难题之一，本次活动，F-council将根据企业的中，外籍员工具体情况，为您奉上企业职工的福利费范围以及具体操作，福利费发放时的员工个税筹划思路，邀请资深的中国个人所得税专家给予针对性的点评，解析税务机关稽查的要点以及企业所遇到的问题，帮助财税经理人更有效的规避税务风险。

三．热点问题的讨论
1.员工福利费的列支范围及税务处理
　●中、外籍员工有哪些福利，如何核定合理的标准范围？职工福利费会计与税法的
      差异分析（列支范围差异，比例方面差异…..）
2.福利费的发票管理
员工福利费按实际发生额记账，不同于原来的提取，原来按规定比例提取是不需要发票的，可现在发生福利事项时，是否必须凭合法发票列支? 本次活动将介绍多种福利费
　●以自产产品或外购商品作为非货币性福利发放给职工
　●将企业拥有的住房等资产无偿提供给职工使用
　●企业年金的个人所得税处理
3.非货币性福利的处理及解析
在本环节，我们将讨论非货币性福利的列支范围以及列举企业在面对非货币性福利方面所遇到的具体案例分析。
　●企业发放非货币性福利存在的问题
　●非货币性福利的案例剖析
　●非货币性福利列支范围
　
四．分享嘉宾
Jesse Wang 立信会计师事务所深圳分所 合伙人 税务咨询
王先生拥有超过20年的税务，会计以及审计方面的经验，他专门从事税收筹划，所得税审计，在IPO方面的税务尽职调查, 合并与收购以及转让定价和公司的税务咨询。王先生在97年考取注册会计师和2000年注册税务师后，在06年重新加入立信会计师事务所作为跨国财务的副总裁红主要在为审计工作。同时他也是特许注册会计师协会以及中国注册会计师协会的一员。

活动流程
13:00 签到
13:30 员工福利费的列支范围
　　　——中籍员工，外籍员工免税福利以及如何核定合理的标准范围？
　　　——旅游费算不算福利，是否需要缴个人所得税
　　　——外籍员工福利费个人所得税处理
　　　——过节费，生小孩，结婚等补贴，是否需要缴个人所得税
14:30 福利费的发票管理——如何计算分配福利费（汇算清缴方面）
　　　——外籍员工福利费结算
　　　——员工培训费余额对税前扣除的影响
　　　——哪些福利费的发票是税务局认可为福利的，哪些是不认可的
　　　——福利费的发票来源很多，，税务局如何对于福利费发票是如何界定的？
　　　——企业年金的个税处理
15:15 茶歇
15:45 非货币性福利的处理及解析
　　　——过节时发的福利如月饼票，粽子等
　　　——企业奖励员工的购物卡，购物券
　　　——企业年会时发的实物奖励，现金，红包等
16:30 Q&A
17:00 结束

Background
Welfare funds is the spending except wage, bonus, subsidy which include the management of the total wages, the education funding, social insurance charges, medical insurance premiums and housing fund. Welfare funds in the problem that each enterprise have to face when the do the income tax settlement, it is also the major project when the tax authorities check the income tax.

Introduction
Welfare funds and tax planning is one of the difficult questions that enterprise have to face. F-council will according to the specific situation include Chinese and foreign employees, to show the range of welfare funds and operation, the employees ‘individual income tax thought of welfare funds, we invite the senior professor to give the specific comments on individual income tax, analyze the key point which tax authorities focus on and the problems that enterprise have to face, help the tax manager to avoid the tax risk more effective.

Hot topic of discussion
1.The range of welfare funds
　●How many welfare funds do the Chinese and foreign employees have? How to 
      check the reasonable standard range? The key point and methods which tax 
      authorities will inspect.
　●The difference between law of tax and accounting of welfare funds
2.The invoice management of welfare funds and financial accounting
Welfare fund charge to an account is according to the actual, original specified percentage do not need invoice and it is different from the extract, but whether the welfare fund need based on the legal invoice？F-council will introduce 3 methods of welfare funds accounting.
　●Provide self-produce product or outsourcing product as non-monetary to employee.
　●Offer the employee housing which belongs to the enterprise
　●Fees about retirees
3.Analyze the Non-monetary welfare funds
We will discuss the range of non-monetary welfare funds and analyze the case which the enterprises will focus on the non-monetary welfare funds.
　●Non-monetary benefits of accounting treatment and existing problems
　●Case analysis
　●The range of Non-monetary welfare funds

Speaker
Jesse Wang, BDO China Shu Lun Pan Certified Public Accountants LLP Shenzhen Branch, Partner Tax and Advisory.
Jesse has over 20 years of practical tax, accounting, and audit experience.  He specializes in tax planning, income tax audit, tax due diligence on IPOs and/or Mergers & Acquisitions, transfer pricing, and tax consultancy. He became a CPA in 1997 and became a Certified Tax Agent in 2000. He rejoined BDO in 2006, after working as an auditor with BDO and as VP of Finance in a multinational corporation for several years. He is a fellow member of the ACCA and also a member of the Chinese Institute of Certified Public Accountants

Agenda
13:00 sign
13:30 The range of welfare funds
　　　——about the range of Chinese and foreign welfare funds
　　　——whether the travel expenses belongs to welfare funds and need to pay
                the individual income tax.
　　　——Foreign employees’ individual  income tax
　　　——The subsidies of festival bonus, have a baby, get married, whether need
                pay the individual income tax.
14:30 The invoice management of welfare funds and financial accounting
　　　——How to calculate and divide the welfare funds
　　　——The settlement of Foreign employees’ welfare funds
　　　——The influence of pre-tax for the balance of training expense
　　　——How to define the welfare funds of invoice by the tax authorities
　　　——Income tax treatment of enterprise annuity
15:15 Tea Break
15:45 Analyze the Non-monetary welfare funds
　　　——The prize due to the festival, like the moon cake tickets, rice dumplings, etc.
　　　——Gift cards
　　　——The physical gift, cash and the red packet that enterprise give in the
                annual meeting
16:30 Q&A
17:00 End