中国会计准则下的递延所得税热点问题操作解析（广州站）

中国会计准则下的递延所得税热点问题操作解析（广州站）
Deferred Tax under PRC GAAP (Guangzhou)

活动亮点
热点专攻  汇集实务操作热点问题，直指重点道破操作关键
实战练习  热点问题现场例题演练，配合专家解析体验操作要领

活动简介/ Introduction

会计制度与税法的差异所引发的递延所得税让财税同行们在相关会计处理上面临着重重难点。递延所得税作为不常接触的业务知识，是否已被淡忘？您是否曾被母公司询问递延税账务调整的原因，又是否通晓个中缘由？哪些地方是企业容易疏忽或经常出错的，又是审计师所关注的？
Finance managers face many difficulties in accounting practice because of deferred tax caused by the difference of accounting principles and tax policies. As a work not often dealt with, is deferred tax fading from your memory? Have you ever been questioned the way of accounting adjustment, and do you know the theoretical reasons?

F-Council之前的电话会议中铺垫了递延所得税的基本概念与常见操作错误，此次再度携手资深专家回顾理论焦点问题，针对同行常见递延税项目的具体操作展开解析，直击实操常见错误。同时配合现场实际案例模拟，让您亲身体验操作要领，助您及时避免递延所得税操作风险！
Expert in deferred tax will be invited to help members review the theory, and state the common problems in practice. Meanwhile, you will involved in the example exercise to understand the key points, helping to avoid the risk in time!

本次活动主要内容 / Main Content

●企业会计准则下递延所得税的理论回顾 / The Theory of Deferred Tax under PRC GAAP
（精选理论焦点问题，在掌握巩固理论基础上，为第二环节的实战练习做热身准备）
（Grasp the focus of theory, preparing for the example exercise in Part2）
-确认递延所得税的步骤 / Step of Recognizing Deferred Tax
-递延所得税确认的例外情况 / Exceptional case
-税率变动的影响 / Influence of The Changes in Tax Rates
-收回资产或清偿负债方式对适用税率的影响 / Influence of asset recovery or debt redemptions
……
●常见操作项目问题解析与实战练习 / Example Exercise
（此环节将针对企业提及的常见操作项目，通过实际案例模拟训练，配合专家操作讲解，让参会者快速掌握各项目操作要领）
(Aiming at common problems mentioned by members, Let attendees master the key points of practice quickly by example exercise and speaker’s statements)
-固定资产 / Fixed Assets
-无形资产 / Intangible Assets
-投资性房地产 / Investment Property
-预提费用/ 预计负债 / Withholding Expenses and Liabilities
-收入确认 / Recognition of Income
-金融工具 / Financial Instruments
……

演讲嘉宾/ Speaker
陈艳辉  税务经理  广州德勤
陈艳辉女士熟悉中国现行财务会计、税收等方面的制度及相关法律法规，主要从事税务筹划、年审及上市审计税务复核、税务健康检查、企业收购和兼并过程中的税务尽职调查等工作。拥有房地产、消费品行业、大型制造业、电信业、医药等众多行业的经验。

Polly Chen  Tax Manager  Deloitte Guangzhou
Polly Chen is experienced in serving MNCs and local enterprises (including state-owned enterprises, listed companies and private companies) in China to help them manage the tax compliance issues and advise on the tax implications of their PRC business operations, covering a variety of industries including real estate, consumer goods, manufacturing, telecommunications, pharmaceutical and etc. She is familiar with the tax and finance related regulations and has a wide range of knowledge and experiences in tax review for annual audit and pre-IPO audit, general tax consulting and compliance service and tax health-check and tax due-diligence.

流程安排 / Agenda
13:00 签到 / Registration
13:30 活动开始，主持人致辞 / Opening
13:35 企业会计准则下递延所得税的理论回顾 / The Theory of Deferred Tax
         under PRC GAAP
　　　-确认递延所得税的步骤 / Step of Recognizing Deferred Tax
　　　-递延所得税确认的例外情况 / Exceptional case
　　　-税率变动的影响 / Influence of The Changes in Tax Rates
　　　-收回资产或清偿负债方式对适用税率的影响 / Influence of asset recovery or
           debt redemptions
　　　……
15:00 茶歇 / Tea Break
15:15 常见操作项目问题解析与实战练习
　　　-固定资产 / Fixed Assets
　　　-无形资产 / Intangible Assets
　　　-投资性房地产 / Investment Property
　　　-预提费用/ 预计负债 / Withholding Expenses and Liabilities
　　　-收入确认 / Recognition of Income
　　　-金融工具 / Financial Instruments
　　　……
16:10 互动问答 / Q&A
16:30 活动结束 / End

以往相关活动
2014年 1月 16日  系统解析不同准则下的递延所得税会计实务（北京站）
2013年 11月 22日  中国会计准则下的递延所得税热点问题操作解析（苏州站）
2013年10月23日 中国会计准则下的递延所得税热点问题操作解析（上海站）