常设机构构成与利润率核定
本期价值要点：
※ 金科玉律：明确税局设定的常设机构类别及各类别的判定条件
※ 入木三分：详细阐述常设机构风险规避的具体措施
※ 权威解读：税局分享利润率判定考量的主要因素和判定流程
同行的困惑：
—外籍人员来华时，是以一个title跟中国签订合同，税局在判断常设机构，计算时间时，是从合同签订开始算，但实际上来华服务时间只有一个月。那么，在判定常设机构时，税收协定里说的183天是指自然日，还是工作日？
—为了避免构成常设机构，我们经常与来华工作的人签订劳动合同，将其人事关系转移到国内。但是转移人事关系很麻烦，那么怎么在不构成常设机构的情况下尽量少将来华人员的人事关系转移到国内？
—境外上市公司如何避免被判定为居民企业
—非居民企业在境内提供应税劳务，合同要到税务机关判断利润率，所以和非居民企业签订合同时如何避免将来被判定为管理类合同？
分享嘉宾
主管官员 北京市国税局国际税务管理处
闫先生 税务及商务咨询部合伙人北京安永
议程安排
13:00 签到
13:30 常设机构的构成条件与风险规避
—常设机构的几种类型及风险预估
—各类常设机构的构成条件解读
√ 固定场所的概念解析
√ 劳务型常设机构的天数怎么计算
√ 建筑工程类常设机构期限的计算
—19号文对常设机构判定的补充规定
√ 工资缴纳的情况
√ 工资支付方式和发放情况
√ 是否存在管理费风险
√ 其他考虑因素
—企业规避常设机构风险的常见措施
闫先生 税务及商务咨询部合伙人北京安永
互动企业嘉宾
15:15 茶歇
15:30 税局视角：常设机构的利润率核定
—常设机构纳税途径及适用条件
—税局判定利润率的基本步骤
—税局区分三大类利润率的标准和方法
√ 划定管理服务类的标准
√ 划定从事承包工程作业，设计和咨询劳务类型的标准
√ 划定其他劳务类型的标准
—税局审定具体利润率时的考量因素
√ 公司所在国家，所在国与中国的税收协定
√ 企业的行业类型及主要业务
√ 其他考虑因素
主管官员 北京市国税局国际税务管理处
16:30 Q&A
17:00 会议结束
KEY VALUE OF THE EVENT
—Fixed Law: List all kinds of permanent entity and their conditions
—Insights on practical action: Explicit explanation on how to avoid potential risks related to PE
—Authorities’ View: Sharing general process of how to judge the profit rates, and authorities’ key consideration
PROFESSIONALS’ DILEMMA
—Before an expatriate staff comes to China, the local company will sign a contract with him. So, when the authority decides the profits rates, when will they figure out the days, according to the date we sign the contract or the date the staff arrives in China. And also, what does the “183 days” in tax treaty means, “183 working days” or “183 calendar days”? —In order to avoid being regarded as PE, we usually sign labor contract with those expatriate staffs who will come to work in China, but sometimes it’s not smooth. So do you have any good idea to bring them to China without being regarded as PE?
—When the company is listed out of China, what kind of measures should be taken to avoid being taken as PE? —When a PE does business in China, the contract has to be sent to the authority to identify the profit rate. So when we sign the contract, what should we do to earn a low profit rate?
SPEAKER
Governor Beijing Municipal Office SAT
Mr. Yan Partner Ernst Young
EVENT SCHEDULE
13:00 Sign In
13:30 Conditions for Permanent Entity and Measures to Avoid Related Risks
—Introducing different kinds of PEs and their related risks
—Insights on the constitution conditions
—National no. 19 document’s complement on how to identify PE —Effective measures usually taken to avoid PE risks
15:15 Tea Break
15:30 Tax Authority’s View: How to Calculate the PE’s Profit Rate
—Two kinds of approaches that PE can pay their tax
—Key steps to decide PE’s profit rate
—Authority’ Criterion and Method on Identifying different kinds of profit rate
—Detailed Considerations while identifying profit rate
16:30 Q&A
17:00 End of Event
关联资料-以往活动
关联资料-报告
