实战训练营
2014 F-Council 税务战略管理实战训练营
企业税收筹划的雷区
谁应参与
对税务有多年的经验和认识，财税部门总监、经理等相关负责税务的管理人员
培训价值
大局观——深入了解税总政治演变与政策制定思路，为企业税务战略管理指明风向标
全局观——揭开政策迷雾，学会站在税局的角度看问题，为企业处理税务事宜步步为营
税收筹划的雷区有哪些？
非居民——2013年可谓是非居民税收政策的大年，19号、40号、72号的发布，让企业纷纷为此鞍前马后，然而对于政策的实际落实又存在不少困惑，企业看到的只是一个个政策，对于税局的立法思路、非居民税收如何管理却知之甚少，从而形成了企业和税局间的鸿沟。 反避税——2014年7月3日国务院法制办公室发布了“国家税务总局关于《一般反避税管理规程（试行）》征求意见的通知”，等待了数年，终于有望在今年尘埃落定，是否意味着中国反避税规程将趋于明朗？至此，国际反避税将会有怎样的变革？企业应做好哪些准备？
税基侵蚀——2013年2月，OECD发布了经过大量修改的“关于税基侵蚀和利润转移的报告”，以此希望加强国际税收标准的协调。中国虽不是OECD成员国，却与OECD有着默契的合作，2014年1月中国国家税务总局局长王军率团出席OECD召开的税收征管论坛。自此，税基侵蚀和利润转移成为中国税务界的大话题。
有一种痛，叫不知道税局在想什么
非居民
● 国家近年对于非居民企业税收管理工作的重心在哪里？
● 税局是如何进行税源监控的？
● 为何非居民派遣员工总是被认定为常设机构？
反避税
● 转让定价中税局反避税的着眼点在哪里？
● 税局对于资本弱化、受控外国公司的判断及反避税考虑为何？
兼并重组
● 究竟什么是”合理的商业目的“，什么是”实质性经营活动“？
● 税局是如何抓获企业重组业务关键，寻找反避税突破点？
税基侵蚀
● OECD的决策究竟会对中国税务政策产生多大的影响？
● 中国将针对税基侵蚀和利润转移发展哪些政策？
● 企业对于税基侵蚀和利润转移应着眼于哪儿？
最强培训师阵容
国家税务总局税收科学研究所，副所长
朱青——反避税
中国人民大学财政金融学院，学术委员会主任
卢云——兼并重组与税基侵蚀
国家税务总局所得税司，前任司长
中国所得税资深专家、权威官员
课程安排
| 8月21日 周四 | 8月22日 周五 |
08:30-09:00 | 签到与早茶 |
08:50-09:00 | F-Council欢迎辞 |
09:00-12:30 | 非居民——不得不知的非居民税收管理重点 | 兼并重组——兼并重组究竟有多难？ |
12:30-13:30 | 午餐 |
13:30-17:00 | 反避税——中国政府国际反避税的主要措施 | 税基侵蚀——税局关于税基侵蚀探讨带来的影响 |
17:00 | 培训结束 |
课程大纲
非居民——不得不知的非居民税收管理重点
1、 非居民企业税收管理概述
● 非居民税收管理工作流程
● 非居民税收管理中的关系梳理
● 非居民税收管理中的重点工作
2、 源泉扣缴管理
● 税源监控体系
● 特许权使用费的判定及收入确认
● 股息、利息、租金的注意事项
3、 机构场所税收管理
● 承包工程和提供劳务管理
● 代表处税收管理
● 外派劳务税收管理
● 其他管理重点
反避税——中国政府国际反避税的主要措施
1、 转让定价管理
● 转让定价税务管理法规
● 转让定价审核、调整的原则与方法
● 预约定价协议管理
2、 资本弱化管理
● 资本弱化税务管理法规
● 资本弱化审核、调整办法
3、 受控外国公司管理
● 受控外国公司税务管理法规
● 受控外国公司审核、调整办法
4、 其他一般反避税管理
● 对付避税地的法规
● 限制滥用税收协定
兼并重组——兼并重组究竟有多难？
1、 特殊性重组
● 税局的认定思路
合理的商业目的
实质性经营活动
其它企业容易出错、常遭税局驳回的理由
● 关于跨境重组
更容易还是更困难——72号体现的税局立法思路及未来政策发展
开口还是闭口——情形包括境外企业分立、合并导致中国居民企业股权被转让的情况
全新申请程序下的注意事项
2、 税局对于企业各项重组业务中的反避税考虑
● 企业法律形式改变
● 债务重组业务
● 股权收购业务
● 资产收购业务
● 合并/分立业务
3、 与税局沟通的难点与技巧
税基侵蚀——税局关于税基侵蚀探讨带来的影响
1、 OECD与中国的合作
2、 中国整体税收安排中关于税基侵蚀的重点关注区域
3、 税基侵蚀和利润转移行动计划
● 通过利息扣除和其他金融支出限制税基侵蚀
哪些税前扣除项是税局最关注的
● 阻止协定滥用
[2013]72号中就开始明确阻止协定滥用，未来税局还将有哪些方面的考虑及政策体现
● 防止利用常设机构的人为避税
现在税局对于常设机构判断十分严格，不知税局对此的认定思路，以及反避税考虑
● 确保转让定价结果与产生价值相一致
究竟何为结果与价值一致，评判标准和思路为何？
● 其它行动计划中值得企业关注的地方
Training Camp
2014 F-Council Tax Strategic Management Training Camp
Mine Field in Corporate Tax Planning
Who should attend?
Own years of tax management including director/manager of finance department
Training Value
● Depths understand the political evolution and policy ideas of SAT. Specify direction of corporate tax strategic planning.
● Lift policy fog and learn to view the problem standing on SAT situation. Help corporate to deal with tax issues at every step.
What is the mine field in tax planning？
Non-resident Tax – Lots of non-resident tax policies were published in 2013. Many companies are busy with these policies. However, companies have no idea about SAT’s legislative principles. There has a gap between corporate and SAT.
Anti-tax Avoidance – Legislative Affairs Office of the State Council P. R. China published General Anti-avoidance rules (Trial) on 3rd July 2014. Does it mean that anti-tax policies would be clear soon? What kind of innovation does international anti-tax avoidance face? What should corporate prepare for it?
M&A – SAT published [2013]72 on December 2013, which seems make tax issues of M&A more and more clear. However, there is still lingering fog in front of the corporate. Corporate has no idea about the attitude of SAT. The road of M&A is still difficult.
Base Erosion – OECD published “Addressing Base Erosion and Profit Shifting” on February 2013 and hoped to strengthen coordination of international tax standards. China has close cooperation with OECD, although China is not the member of it. After Jun WANG, who is the chief of SAT, joined FTA on January 2014, Base Erosion and Profit Shifting became a hot topic in China
There is a pain named I do not know what was SAT thinking about.
Non-resident Tax
● What is the key point of non-resident tax administration?
● How does SAT monitor taxation resource?
● Why does non-resident dispatch staff always be identified as PE?
Anti-tax Avoidance
● What would general anti-tax avoidance develop?
● What is the anti-tax avoidance key point in transfer pricing?
● What does SAT think about thin capitalization and controlled foreign companies?
M&A
● What is the SAT judgment idea about special restructuring?
● What do “Reasonable Commercial Purpose” and “Substantive Business Activities” mean?
● How does SAT catch the key point of corporate M&A and find out the breakthrough point of anti-avoidance?
Base Erosion
● How deep would OECD decision impact to China?
● What tax policies will be developing for Base Erosion and Profit Shifting in China?
● Where should corporate focus on for corporate Base Erosion and Profit Shifting?
Trainers
Shulin FU – Non-resident Tax
Deputy Director of Tax and Science research institute in SAT
Qing ZHU – Anti-tax Avoidance
Academic Committee of the School of Finance in Renmin University of China
Yun LU – M&A and Base Erosion
Used to be the director-general of Income Tax Division in SAT
Course Arrangement
| 21 August (Thursday) | 22 August (Friday) |
08:30-09:00 | Registration and breakfast |
08:50-09:00 | Welcome speech from F-Council |
09:00-12:30 | Non-resident Tax - Key point of non-resident tax management | M&A - How difficult is M&A? |
12:30-13:30 | Luncheon |
13:30-17:00 | Anti-tax Avoidance - Major measure of China anti-tax avoidance | Base Erosion - the impact of Base Erosion and Profit Shifting |
17:00 | Training End |
Course Outline
Non-resident Tax - Key point of non-resident tax management
1、 Overview of non-resident tax management
● Process of non-resident tax management
● Relationship in non-resident tax management
● Working point of non-resident tax management
2、 Taxation resource management
● Taxation resource monitoring system
● Royalties
● Dividends, interest, rents
3、 Tax management of institutional settings
● Management of project contracting and provide labor
● Tax management of office
● Foreign dispatch
● Others
Anti-tax Avoidance - Major measure of China anti-tax avoidance
1、 Transfer pricing management
● Tax policy of TP
● Principles and methods of TP audit and adjust
● Advance pricing agreement management
2、 Thin capitalization management
● Tax policy of Thin capitalization
● Audit and adjust methods of thin capitalization
3、 Controlled foreign company management
● Tax policy of controlled foreign company
● Audit and adjust methods of controlled foreign company
4、 Other general anti-tax avoidance management
● Regulations to deal with tax havens
● Limit the abuse of tax treaties
M&A - How difficult is M&A?
1、 Special restructuring
● Judgment Idea of SAT
Reasonable Commercial Purpose
Substantive Business Activities
Other common rejected reasons
● Cross-border Restructuring
Easier or harder – [2013]72
Open or closed
Attention of new process
2、 Anti-avoidance thinking of M&A
3、 Communication skill with SAT
Base Erosion - the impact of Base Erosion and Profit Shifting
1、 Cooperation between China and OECD
2、 Focus area of Base Erosion in China’s overall tax arrangements
3、 Action Plan on Base Erosion and Profit Shifting
● Limit Base Erosion through interest deduction and other financial expenses
What kind of tax deduction would catch SAT’s eyes?
● Prevent abused agreements
[2013]72 indicated to prevent abused agreements. What will be the next?
● Prevent artificial tax avoidance by permanent establishment
SAT has a very strict judgment standard of permanent establishment currently.
● Assure TP result consistent with production value
● Other concerned AP-BEPS
