出口退（免）税政策梳理与筹划

出口退（免）税政策梳理与筹划

本次活动报名已满，如需报名请联系客服人员！

课程收益：
系统梳理政策——新旧政策重点内容对比，最新调整要点解读
真实案例剖析——政策结合实操，方法搭配案例
退税风险防范——防范企业在出口退税中的“被动偏税”
免抵退税筹划——考核税务成本，直面企业新商机
教练式授课答疑——讲座培训、交流解惑相辅相成

课程介绍
出口退（免）税政策的频繁出台和废止给企业财税人员掌握和执行政策带来极大的困难。复杂的文件条款直接引发实际办理出口退（免）税操作上一系列问题。而随着国家税务总局2013年第52号公告及106号公告的陆续发布，跨境服务出口退（免）税政策将进一步落实。对于国家鼓励出口的多项“松绑”政策，企业是否能充分运用？如何解决实际申报中的困难？新的出口退税机制是否能给您的企业带来更大利益？此外，作为货物/服务出口企业您是否长期存在如下困惑？
    企业是否存在因自身操作程序失当，或当地税务机关对政策的理解与执行偏差，而致本应获取的退税利益丧失或导致额外的罚款等利益受损的情形？
    企业是否感觉自身出口产品的退税率设置不合理，存在令退税利益受损的事项？
    企业是否感觉自身出口产品的商品编码归类存有不合理之处，是否考虑如何申辩和争取此类事项？
    企业的海关加工贸易手册在核销时是否平衡无疑？如果没有，贵公司将准备如何解决？
    在企业的供应链中利用了哪种保税监管区域以减少出口退税的流失、提高时效？是否曾考虑优化其方案？
    企业采用何种标准操作流程来管理和应对出口退税专题工作？ 是否有意建立各种规范操作流程并评估现有内部风险控制机制？
    在出口退（免）税具体事项上，企业是否存在迷惑且尚无法完全识别和控制的风险？企业管理层是否有意愿对出口退（免）税事项的风险予以识别和评估？

此课程旨在帮助学员理清出口退（免）税历年重要规则和法规以及其背后的政策考量和实践操作。在把握政策要领的基础上帮助企业最大化利用政策优惠，制定企业出口退税税收筹划的策略，防范退税风险，降低企业税收成本。

嘉宾介绍
杜继国 先生
杜继国先生为中税华出口退（免）税团队技术总负责人，全国出口退税界权威专家，曾任沿海某计划单列市国税局出口退税管理处处长，“中国出口退税咨询网”特邀顾问，参与包括财税[2012]39号、国家税务总局公告2012年第24号等多项出口退税政策的起草与制订工作，多年从事出口退税一线管理工作，具有丰富的实践工作经验，在出口退税政策理论方面有极深厚的功底，擅长出口退（免）税筹划。
杜继国先生善于用其丰富的案例资源给听课者深入浅出的讲解，杜继国先生同时也是国家税务总局党校兼职教授，主要从事为国税系统处级以上干部进行出口退（免）税培训工作。

课程内容：
一、 出口退（免）税政策梳理与解析
（新旧政策对比、政策适用企业范围、货物及服务范围、增值税及消费税计税依据、税款计算、申报流程、材料准备等政策内容）
        货物项下
        关于出口货物劳务增值税和消费税政策的通知 （财税[2012]39号）
        关于发布出口货物劳务增值税和消费税管理办法的公告( 国家税务总局公告2012年第24号)
        关于出口货物劳务增值税和消费税管理办法有关公告( 国家税务总局公告2013年第12号)
        关于出口企业申报出口货物退（免）税提供收汇资料有关公告( 国家税务总局公告2013年第30号)
        关于调整出口退（免）税申报办法的公告（国家税务总局公告2013年第61号）
        关于出口货物劳务增值税和消费税有关问题的公告 （国家税务总局公告2013年第65号）
        服务项下
        关于示范城市离岸服务外包业务免征营业税的通知（国家税务总局2010年64号）
        关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知（国家税务总局公告2013年第37号）
        关于适用增值税零税率应税服务退（免）税管理办法（暂行）的公告（国家税务总局公告2013年47号）
        关于营业税改征增值税跨境应税服务增值税免税管理办法（试行）的公告（国家税务总局公共2013年第52号）
        关于将铁路运输和邮政业纳入营业税改征增值税试点的通知（国家税务总局2013年第106号）

二、 2014年出口退（免）税政策展望

三、 出口退（免）税疑难解析与筹划机会
        新政策对企业的影响
        新政策风险要点把控与分析
        出口货物及劳务退免税筹划
        交易架构设置
        视同出口
        出口到特殊监管区域的筹划
        出口模式的选择（生产企业出口or外贸企业出口）
        加工贸易方式的选择（来料or进料）
        “免、抵、退”税的选择与处理
        退运的免抵退税处理
        跨年度出口退（免）税申报
        应税服务退免税筹划
        零税率和免税的选择
        离岸服务外包
        融资租赁业务
        国际运输及国际货代
        研发中心

四、 互动交流环节

Export Tax Rebate and Exemption Policies Interpretation & Planning
What will you learn?
Policy review clearly---comparison of key regulations within new and old policy, and explanation of important items under updates changed regulations.
Analysis real cases--- practical cases by policy, real cases by good ways
Draw backing risk prevention—to control this behavior of ‘be made tax fraud ‘in export VAT refunds
Planning for tax rebate and exemption—to catch new business opportunities directly and control tax cost
Teaching and Answering by coaching style—communication combining with confusedness in lectures and training.

Introduction
With announcement and abolishment of export VAT rebate and exemption frequently, it is bringing a huge difficulty to workers who are in charge of finance and tax for implementing policy. A series of questions from export VAT rebate and exemption is happened immediately through complicated document clause. No.52 and No.106 announcement from SAT (State Administration of Taxation) is announced successively, Cross-aboard export VAT rebate and exemption is implementing further. How to maximize value? How to solve difficulties in the declaration? Whether is making much more value for enterprises by new export VAT refunds policy?

Moreover, do you have the same challenges as below?
        Have you been confronting benefits damage like the lost reasonable rebate and extra penalty? is that reasons improper operation procedure, misunderstanding policy by local tax authority?
        Have you thought about setting up rebate rate for export goods unreasonably to make benefits damage issue?
        Have you thought about classifying product code of export goods unreasonably? Have you considered defending this issue?
        Is that balance definitely when the manual about customs processing trade? If not, how to solve this problems?
        Which one of bonded supervisory area is used to reduce the lost export tax rebate and improve efficiency in supply chain? Have you considered optimizing the solution?
        Which standard operation procedure is used to manage and control export tax rebate? Have you planned to set up all kinds of standard operation procedure and evaluate internal risk control?
        Is that existed not recognition and controlling risk about export tax rebate? Whether need to recognize and evaluate export tax rebate and exemption risk?

To be armed at helping trainees to review important laws and regulations of export tax rebate and exemption over the years, and how to understand relative policy and practical operation. Meanwhile, to set up strategy about enterprise export tax rebate and exemption plan to control drawback risk and reduce enterprise tax cost with understanding of key points from policy.

Course Schedule
Part one, Export tax rebate and exemption review and analysis
New and old policy comparison , what enterprise types is used this policy, goods and services scope, VAT and customer Tax Basis, Tax payment, declaration procedure, material preparation
        Cargo trade
        About export cargo and labor service VAT and Consumption Tax policy notification ( Finance and Tax [2012] No.39)
        About export cargo and labor service VAT and Consumption Tax Management method announcement( No.24,2012, SAT)
        About Export Cargo and labor service VAT and Consumption management method announcement( No.12,2013 SAT)
        About Export enterprise declares export cargo VAT rebate and exemption to offer materials about receipted payment for goods notification(No.30,2013,SAT)
        About export VAT rebate and exemption method adjustment notification (No.61,2013,SAT)
        About export cargo and labor service VAT and Consumption Tax issues notification (No.65,2013,SAT)
        Service Trade
        About demonstration city offshore service outsourcing business tax exemption notification( No.64 2010,SAT)
        About Business Tax changed to VAT pilot tax policy about domestic transportation industry and partial of modern service industry notification(No.37 2013 ,SAT)
        About application VAT zero tax rate taxable service refunds and exemption management method (provisionally) notification (No.47 2013 SAT)
        About Business Tax changed to VAT cross-board taxable service VAT exemption management method trial implementation notification (No 52.2013 SAT)
        About railway transportation and post service industry bring into pilot of business tax to VAT notification (No.106,2013 SAT)

Part Two, Out looking of Export VAT rebate and Exemption policy 2014

Part three, Analysis difficult points and plan opportunity about export VAT refunds and exemption
        New policy influence for enterprises
        Control and analysis key risk points in new policy
        Export cargo and labor service VAT rebate and exemption plan
        to set up transaction framework
        to be equal to export
        plan from export and special supervision areas
        export modal option ( manufacturing enterprise or export trade enterprise)
        processing trade ways option( supplied materials or material purchased)
        deal with exemption, be credit against ,refunds
        deal with relative tax issue from returned cargo
        export refunds and exemption declaration beyond the year
        Taxable service refunds and exemption plan
        zero tax rate and exemption choice
        offshore service outsourcing
        finance lease business
        international transport and international freight forwarder
        research center

Part Four, Interactive communication