F-Council第五届资金管理高峰论坛精彩回顾——资本项下不得不考虑的涉税问题
本期价值要点：总结F-Council第五届资金管理高峰论坛中关于“资本项下不得不考虑的涉税问题”的探讨要点，以电话会议的形式进行精彩呈现，让更多人在安排外汇资金的同时，对相关税务做好筹划工作。
本次活动涉及的内容：
—分红/派息、对外放款、境外投资三种现金向境外调配方式的比较
—集中收付及轧差净额结算业务相关的出口增值税退税、进口增值税抵扣以及其他税务相关影响
分享嘉宾
税务与商务咨询，高级经理 安永（中国）企业咨询有限公司北京分公司
现任安永（中国）企业咨询有限公司北京分公司税务及商务咨询部高级经理。曾在国家外汇管理局有4年工作经历，对中国外汇管理政策及实践操作具有丰富经验，特别针对外商投资企业外汇管理与实践等问题有更为深入的研究，为许多跨国公司及金融企业及投资银行提供外汇及税务解决方案。曾协助诸多跨国企业制定并实施有效的税务及商务规划，参与协助许多跨国公司设计其来华投资架构及评估相应的税务影响，同时协助大量来华投资企业成功申请企业设立、并购、重组、注销等审批登记程序。
活动流程
14:00 会议开始，主持人致辞
14:05 对外放款及境外投资的涉税问题解析
探讨要点：分红/派息、对外放款、境外投资三种现金向境外调配方式的比较，及相关税务考虑
—放宽境内企业境外放款主体限制后的税务影响
—境外投资相关税务影响
方案探讨：外国公司A持有外国公司B股权，外国公司B 从事实体经营活动。外国公司B因融资需要向中国的外商投资企业发行优先股／普通股，中国的外商投资企业以现金出资认购
14:40 集中收付及轧差净额结算下的税务问题
探讨要点：外汇资金集中运营管理试行能否操作，很重要的一个隐性要素在于企业能否妥善安排好相关税务问题
—货物贸易企业参与集中收付及轧差净额结算业务相关的出口增值税退税影响
—货物贸易企业参与集中收付及轧差净额结算业务相关的进口增值税抵扣影响
— 服务贸易企业参与集中收付相关的增值税抵扣问题
15:00 互动问答
15:30 活动结束
Key value of the event
Summarize the session of tax issues under capital account in F-Council the 5th treasury management summit. Make more people learning the excellent content of how to deal with tax issues when arrange the treasury management.
Key content of the event
Speaker
Senior Manager, Tax and Business Advisory, E&Y Beijing
Begin her tax career in Beijing in 2005. Before joining the profession, she was working in the State Administration of Foreign Exchange ("SAFE") Foreign Investment Division for 4 years. During her years with the SAFE, she had been focusing on the research and formulation of foreign exchange administration policies, including foreign exchange administration on Foreign Invested Enterprise, foreign loan registration and administration, QFII foreign currency account management and repratration. Her specialization in the area of foreign exchange administration allows her to accumulate strong technical knowledge and the extensive practical experience in the application of those policies.
Agenda
14:00 Opening
14:05 Tax issues of foreign loans and overseas investment
Discussion point: Comparison and tax issues of dividend payout, foreign loan and overseas investment
—Tax issues of foreign loan after opening subject limit —Tax issues of overseas investment Discussion point: One of the important factors of centralized foreign exchange funds is whether company can plan well related tax issues.
—VAT refund issues of goods trading company in receipt/payment centralize and netting —VAT deduction issues of goods trading company in receipt/payment centralize and netting —VAT deduction issues of service trading company in receipt/payment centralize 15:00 Q&A
15:30 Ending
