China Finance Executive Council—中国最大的创新领先的财税经理人专业实战经验分享会员机构

活动描述

Workshop

北京非贸付汇执行现状及资料准备

本期价值要点
1. 继146号文之后，非贸付汇新形势及北京地区现状
2. 非贸付汇合同拟定及资料准备，运筹帷幄，有备无患

同行的困惑：
1. 我们收到集团总部向我们收取IT服务费，有费用清单，这里面有些项目是用成本归集再分摊到各个子公司，集团总部向我们收取这笔费用的时候，合同中有哪些方面需要注意？可否在税局备案的时候归成特许权使用费？
2. 和境外公司签订了一个IT服务合同，合同的定价方式是成本加成法，年初会做个预算，对预算的成本进行分摊到各个子公司，到年底看实质金额和预算金额是否有差异，有差异的话就会在年底加上或者减掉。不知这样操作是否合适？
3. 我们和集团公司签订一个管理服务合同，税局认定和经验技术相关的服务都要被列为特许权使用费。不知如何区分技术服务和特许权使用费。

演讲嘉宾：
税务与商务咨询执行总监，安永北京(原北京市国税国际处处长)
税务与商务咨询高级经理，安永北京

嘉宾建议
1. 作为税务人员，首先自己要对企业的支付内容有足够的认识，才能和税局进行有效沟通
2. 关于合同签订，宜分项不宜大而全、宜细致不宜笼统、宜简单不宜混同

议程安排
13:00 签到
13:30 非贸付汇新形势及北京现状
         1) 146号文带来的新挑战
         2) 哪些对外支付费用存在避税嫌疑，存在支付困难？
         3) 企业需自查的对外支付费用的“怪”点
14:30 茶歇与自由交流
15:00 非贸付汇合同拟定及资料准备
         1) 合同内容、期限、定价方式
         2) 技术服务费/特许权使用费
         3) 集团服务费/集团管理费
         4) 劳务费(非常设机构说明)
16:30 会议结束

Key Point Value
1. The circumstances of the trade payment after No. 146 came into effect and the current circumstance in Beijing.
2. The contract and documentation of the trade payment.

Questions from Peer:
1. Headquarter asked us to pay the IT service fee according to the list of the expenses, some of which are distributed to the subsidiaries based on the total amount integrated from all the subsidiaries. When we are required to make the payment, which part of the contract we should pay attention to? Can we define the payment as loyalties in the record?
2. The pricing method in the IT service contract signed with the overseas company is cost-plus method. A cost budget is made at the beginning of the year and then distributed to all the subsidiaries. We will add it back to or subtract it from the estimated amount after comparing with the actual amount at the end of the year. Is it operated properly?
3. We signed a management service contract with a group company. The tax administration states that any service related to the experience should be listed as loyalty. How to distinguish technical service and loyalty?

Speakers From
Advisory Services Executive Director, Ernst & Young Beijing
Advisory Services Senior Manager, Ernst & Young Beijing

Suggestions from the Speaker
1. As a tax officer, you should comprehend completely your company’s payment content to achieve effective communication with the tax administration.
2. When signing the contract, the more itemized the better, the more detailed the better, the simpler the better.

Agenda
13:00 Sign up
13:30 The circumstances of the trade payment after No. 146 came into effect and the current circumstance in Beijing.
         1) The new challenges No. 146 brings
         2) Which expenses for overseas contains tax-avoiding risk and is hard to make the payment?
         3) The expenses for overseas that companies should perform self-check
14:30 Tea Break & Free Chat
15:00 The contract and documentation of the trade payment
         1) The content, deadline and the pricing method
         2) Technical service fee/Loyalty
         3) Group service fee/Group management fee
         4) Labor cost
16:30 End of the Meeting

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付款方式

银行名称：招商银行股份有限公司
开户行：招商银行股份有限公司上海虹桥支行
帐户：121908638710202

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Workshop北京非贸付汇执行现状及资料准备