Workshop 税务稽查-所得税税务稽查热点问题

Workshop

税务稽查

—所得税税务稽查热点问题

本期价值要点：

—上海地区税务稽查的最新形势及后续稽查重点

—规避和应对所得税收入、扣除、优惠方面常见的税务风险

—有效提高集团公司总部对关联子分公司的税务稽查支援效率

同行困惑

●   下半年上海税务稽查的重点范围和稽查方式有哪些？

●   邀请海外讲师提供咨询服务，与讲师签订合同时无法确定服务会发生在国内还是国外，如果服务发生在国外，公司应该缴纳哪些税种，如何计算？

●   集团公司在国内各地有众多分子公司，各关联分子公司对自身的税务稽查疲于应对，集团总部应该如何给予支援？如何提高支援的效率？ 

活动分享嘉宾

主管官员    上海市税务局稽查处

Jane Wang 普华永道中部地区税务分歧协调服务主管合伙人

汪颖女士是普华永道税务及商务咨询部的合伙人, 拥有超过15年为国际、国内客户提供税务咨询服务的经验。 她接触的领域包括：房地产业、制造业、化工业、运输业、移动通讯业、传媒广告业、电子商务、钢铁业等等。她是国内外企业税收筹划方面的专家。她所提供的服务包括：快速消费品及零售企业税务建议、税收筹划、税务及运营的审慎性审计、税务稽查或审计的相关咨询服务。
汪颖女士是普华永道中部地区税务分歧协调服务主管合伙人。通过与相关部门和客户的高效密切合作，汪颖女士在为客户成功降低税务风险，减少整体税收成本方面取得了显著的成绩。

活动议程

         13:00 签到

13:30  2014年上海税务稽查现状及后续工作部署

—2014年上海税务稽查工作现状

●   2014年全国税务稽查整体形势对上海税务稽查执行的影响

●   当前指令性及指导性项目税务稽查落实情况

●   稽查中涉及较多税务问题的行业及与业务类型举例

—税局稽查过程中发现的企业常见问题归纳（隐匿收入，资料不齐全等）

—发票检查在税务稽查中发挥的作用

—上海税务稽查后续工作部署

14:30  茶歇与自由交流

14:45  企业所得税稽查中常见涉税问题及应对思路（政企争议焦点，常见稽查手段，企业注意事项与应对措施等）

—关于收入确认的所得税稽查热点问题与应对

●   劳务收入确认的政企争议

●   货物销售收入确认的政企争议

●   视同销售所涉及的政企争议（自有产品赠送员工/客户，其他促销手段等）

—关于税前扣除的所得税稽查热点问题与应对

●   业务招待费税前扣除的政企争议

●   广告宣传费税前扣除的政企争议

●   职工福利费税前扣除的政企争议

—企业所得税税收优惠引发的税务稽查应对与（研发费用争议等）

16:15 分享交流：企业税务稽查应对经验交流

—集团企业如何提高跨地区税务支援的效率（支援的力度，方式，频率等）

—与税局沟通的技巧(利润下滑，资料缺失时如何解释)

—日常税务风险规避(纳税自查的途径,如何防范企业纳税风险等)

16:45 Q&A

答疑嘉宾：Jane Wang 普华永道合伙人

17:00活动结束

Key Value:

1, The latest situation and follow-up emphasis of Shanghai Tax Audit

2,Aviod and deal with the tax risk of income tax revenue, income tax deductions, income tax preferential.

3, Improve the support efficiency of group corporation headquarters to branches for tax audit

Peer confused

l   What is the main range and methods of Shanghai Tax audit in second half of 2014?

l   We are not sure about the location of consulting service. If the service is at abroad, which kind of tax should enterprise pay for? How to calculate it?

l   We have so many sub-branches around the country, and they are very tired to deal with their own tax audit, how could the group corporation headquarters give a support for them? How to improve the efforts of support?

Speaker

Officer       Shanghai Local Tax Bureau

Jane Wang   The leading partner of tax controversial services for Central China region

Jane is a Tax Partner with the Shanghai practice of PwC China. She has over 15 years of specialist tax experience in China providing tax advice to multinational companies and domestic companies. She is quite familiar with industrial products, chemical, transportation, telecom, media and advertising, e-commerce, steel, and etc. Jane is specialised in providing tax, to domestic and overseas clients. The services include tax advisory services, tax planning, tax and operational compliance review, tax investigation support, negotiations and advisory services in relation to tax audit defense.
Jane is the leading partner of tax controversial services for Central China region. By efficient cooperation with the clients and the competent authorities, Jane successfully helped the client mitigate potential tax risk and enhance overall tax efficiency.

Helen LI     Air Products and Chemicals (China), Inc

Helen Li has about 20 years’ working experience in tax, finance and audit. Currently she is responsible for mainland and Hong Kong tax consulting for Air Products and Chemicals in China. Before joining Air Products, she worked for Deloitte and Siemens Limited China. In the latest 8 years, she led many tax audit/evaluation defense cases in China and has rich experience in practice handling. 

Agenda 

13:00 Registration

13:30  The latest situation and follow-up emphasis of Shanghai Tax Audit

—the situation of tax audit in Shanghai 2014.

l   The effect for 2014 nationwide tax situation to the tax check in Shanghai

l   The present implementation of mandatory and guiding plans of tax audit

l   The example for industry and business types which was found to be tax issues in the tax check.

—Common issues for tax audit (hidden income tax, incomplete data)

—The function of invoice check in tax audit

—The follow-up work of Shanghai tax audit

14:30 Tea Break

14:45 The common tax problems and corresponding solving methods  for the tax audit of corporate income tax (flashpoint between governments and enterprises, the common methods of tax audit, enterprises  notice and response measures)

—The hot issues and response of income tax about revenue confirmation

l   Controversy between governments and enterprises about service revenue confirmation

l   Controversy between governments and enterprises about product sales revenue confirmation

l   Controversy between governments and enterprises about deemed sales revenue confirmation

—The hot issues and response of income tax about pre-tax deduction of Income Tax

l   Controversy between governments and enterprises about pre-tax deduction of entertainment expense

l   Controversy between governments and enterprises about pre-tax deduction of advertising expense

l   Controversy between governments and enterprises about pre-tax deduction of employee benefits cost

—Deal with the tax audit triggered by Enterprise income tax preferential

16:15 sharing: Tax audit of enterprise income

—How does the group enterprise improve the cross region support efficiency (the strength, model,

Frequency)

—communication skills with the Tax Bureau(falling profits, data-lacking)

—Daily tax risk avoiding (how to prevent the risk of the enterprise tax, the ways of tax self-examination)

16:45 Q&A

17:00 END