非贸付汇案例分享——暨F-Council2014年报告集萃发布会

非贸付汇案例分享
——暨“F-Council 2014年报告集萃”发布会

本期价值：
1. 了解F-Council其他会员同行在非贸付汇过程中遇到的常见问题及解决方案
2. 了解F-Council 2014年报告集萃的价值

关于F-Council 2014年报告集萃
“F-Council 2014年报告集萃”取材于2014年F-Council活动精华及会员问答，辅以专业团队的整理总结而得，该报告涵盖了非贸付汇、转让定价、兼并重组、营改增、跨境人民币业务五个热门主题，每个主题通过业务概述、政策解读、案例分享、常见问题四个角度进行深入分析，是一部真正企业财税实操经验的宝典。

“F-Council 2014年报告集萃”将于11月13-14日第七届企业税务管理创新大会(上海站)首次发布，并于11月25日14:00~15:30进行视频发布会，视频发布会将邀请F-Council副总裁、企业税务管理资深专家谢学焘教授针对非贸付汇专题对报告部分内容进行曝光及分享。欢迎所有财税同行上线参与

演讲嘉宾
谢学焘教授      副总裁      协同共享
协同共享企业服务(上海)股份有限公司联合创始人，公司副总裁。谢教授有超过20年的税务工作经验，其中有7年的税务局工作经验及10年在BP中国、美国及韩国的税务管理经验。

活动议程
14:00 会议开始
“F-Council 2014年报告集萃”介绍
14:10 非贸付汇专题部分精彩内容分享
精彩内容一：常见的服务贸易合同文本
精彩内容二：高风险的特许权使用费支付结构分析(三种结构)
精彩内容三：常设机构判定案例分析
日本B公司派其员工C到中国境内关联公司A任职，C与A公司未签订雇佣合同，且其工作薪金由B公司支付，A公司向B公司支付代垫工资。
精彩内容四：对外支付常见问题分
1)对外支付境外运费
请问如何支付境外运费？需要在中国境内代扣代缴税吗？
我司是福建省一家生产型的出口企业，货物出口后直接支付运费给国外的运输商，具体操作流程是怎样的？是否在中国境内代扣代缴预提所得税与增值税？单笔超过5万美元是否要到税务局开具服务贸易等项目对外支付税务备案表？有何税务文件支持，谢谢！
2)对外支付股息红利
对外支付利润分红是否要缴纳预提所得税？
我司是一家美资公司，现准备向美国总公司支付利润分红，请问是否需要代扣代缴预提所得税，有无税收文件支持？是否符合中美税收协定，可免缴预提所得税，谢谢！
3)对外支付技术许可费和商标使用费
技术和商标许可协议如何操作？
我司有一份技术和商标许可协议，我司购买国外关联公司的商标和技术，请问我司要否在外经贸办理登记？有相关的规定吗？如有能否提供具体的文件号？另外，营改增后，该合同是否要缴纳增值税，如是是否有什么优惠呢？如何办理合同备案和优惠申请呢？
4)对外支付佣金
境外非居民企业取得的境内企业支付的佣金是否免企业所得税？
我司向按销售合同规定的收入的5%向境外非居民企业支付佣金费用，是否需要扣缴企业所得税？需要注意哪些风险？
5)对外支付进口设备相关的安装调试费
含在进口货物价格内的来华设备安装服务会被税务机关要求扣缴企业所得税吗？
我司向境外企业进口一批设备，同时按照合同规定境外企业会派人来华安装该设备，安装服务的价格是含在销售价格内，在这种情况下安装服务部分是否会被税务机关要求扣缴企业所得税吗？
15:15 互动问答
15:30 活动结束

Key Value Point：
1. Learn about the problems and solutions among the peers in regarding of the non-trade foreign exchange payment. 
2. Learn about the value of 2014 annual report roundup.

F-Council 2014 Annual Report Roundup
“F-Council 2014 annual report roundup”is combined and summarized by professional team based on the brilliant parts and Q&A parts of the events. The Report covers five popular topics: the non-trade foreign exchange payment, TP, M&A, VAT, cross-border RMB business and analyzes each topic respectively from overview, policy interpretation, cases sharing, and common problems, which makes it a real valuable report full of financial practice.

“F-Council 2014 annual report roundup”will be released on the 7th Corporate Tax Management Conference(Shanghai Station) on Nov. 13rd and 14th, meanwhile the video launching conference on Nov. 25th from 14:00 to 15:30, where the F-Council vice president Hally XIE, who is professional in corporate taxation management field, will share the content of the non-trade foreign exchange payment report. Welcome all the finance and tax peers to join us in this online event.

Speaker
Hally XIE      the Vice President      F-Council
F-Council founder，the vice president. Hally has taxation managing experience over 20 years, of which 7 years in tax administration and 10 years in BP China, U.S.A., and Korea.

Agenda
14:00 Meeting Starts
“F-Council 2014 annual report roundup”Intro.
14:10 Highlight of the non-trade payment
Highlight 1：Common contract context of service trade
Highlight 2：High-risk loyalties payment structures analysis (3 types)
Highlight 3：Permanent establishment determination cases analysis
Japanese company B sends its employee C to the related party to China. C didn’t sign any employment contract with A and was paid by B but acted mat by A.
Highlight 4：Common problems regarding the payments overseas can be classified as:
1)Transportation Fees
How to pay the transportation fees overseas? Should taxes be withheld?
Our company is an export production enterprise. We make payment to the forwarding agent directly. What are the operation procedures? Should income tax and VAT be withheld in China? Does every transaction over $ 50，000 involve preparing a trade payment tax recording form? Any supporting tax files?
2)Dividends
Should payments of dividends overseas be taxed in withhold? 
Our company is a US company and we are preparing making the payment of dividends to the US headquarter. We wonder if we need to withheld the income tax? Any supporting documents? Does it conform to the tax treaty between China and USA to be exempt from withholding the tax?
3)Technology Licensing Fees and Trademark Royalties
What are the procedures?
Our company has a technology and trademark agreement. We bought trademarks and technologies from the foreign related party. Do we need to register at foreign economy and trade department? Any related documents and specific document numbers? After reformed from business tax to VAT, do we need to pay the VAT? If so, any preferential?  What is the procedure of making contract recording and preferential petition?
4)Commission
Is the commission paid from the Chinese corporate to the non-resident corporate overseas exempt from the corporate income tax?
Do we need to pay the corporate income tax on the 5% commission fees paid to the non-resident corporate overseas? What kinds of risks to watch out?
5)the Installation Fee Related to the imported equipments
Does the installation fee included in the imported cargo prices involve in paying corporate income tax?
A batch of equipment imported outside from China will be installed by the staff sent from the foreign company. The installation fee is included in the price of the equipment, does the installation part involve in corporate income tax?
15:15 Q&A
15:30 Ending