（苏州地区）个人所得税筹划和合规---中，外籍员工福利费

（苏州地区）个人所得税筹划和合规---中，外籍员工福利费

一．背景
企业职工福利费是指企业为职工提供的除职工工资、奖金、津贴、纳入工资总额管理的补贴、职工教育经费、社会保险费和补充养老保险费（年金）、补充医疗保险费及住房公积金以外的福利待遇支出。职工福利费是每个企业在所得税汇算时都要面对的问题，也是税务机关进行所得税稽查时的必查的项目。

Background
Welfare funds is the spending except wage, bonus, subsidy which include the management of the total wages, the education funding, social insurance charges, medical insurance premiums and housing fund. Welfare funds in the problem that each enterprise have to face when the do the income tax settlement, it is also the major project when the tax authorities check the income tax.

二．活动简介
员工福利费的合规操作及税务筹划一直是企业面临的难题之一，本次活动，F-council将根据企业的中，外籍员工具体情况，为您奉上企业职工的福利费范围以及具体操作，福利费发放时的员工个税筹划思路，邀请资深的中国个人所得税专家给予针对性的点评，解析税务机关稽查的要点以及企业所遇到的问题，帮助财税经理人更有效的规避税务风险。

Introduction
Welfare funds and tax planning is one of the difficult questions that enterprise have to face. F-council will according to the specific situation include Chinese and foreign employees, to show the range of welfare funds and operation, the employees ‘individual income tax thought of welfare funds, we invite the senior professor to give the specific comments on individual income tax, analyze the key point which tax authorities focus on and the problems that enterprise have to face, help the tax manager to avoid the tax risk more effective. 

三．主要内容
1.员工福利费的列支范围
2.福利费的个人和企业所得税处理
3.非货币性福利的处理及解析
4.答疑

The main content
1.The range of welfare funds
2.Welfare funds of the individual income tax and the enterprise income tax.
3.Analyze the Non-monetary welfare funds
4.Q&A

四．热点问题的讨论
1.员工福利费的列支范围
中，外籍员工有哪些福利，如何核定合理的标准范围？税务局的监管稽查重点及手段。
2.福利费的个人和企业所得税处理
中，外籍员工个人和企业所得税处理，汇算清缴时福利费的计算以及税务机关稽查重点
3.非货币性福利的处理及解析
在本环节，我们将针对税务局处理非货币性福利的灰色地带如节假日的礼券，购物卡等探讨讲述不同企业关于非货币性福利个税问题

Hot topic of discussion
1.The range of welfare funds
How many welfare funds do the Chinese and foreign employees have? How to check the reasonable standard range? The key point and methods which tax authorities will inspect.
2.Welfare funds of the individual income tax and the enterprise income tax.
Income tax about Chinese and foreign employees, the final settlement of welfare funds and the key point which tax authorities focus.
3.Analyze the Non-monetary welfare funds
We will focus on the grey zone that tax authorities will pay attention to, for example, gift certificates, gift cards etc; we will discuss the individual tax income problem by the form of group discussion.

五．分享嘉宾
唐绮韵  Shelley Tang 合伙人  上海安永人力资本部
唐绮韵女士为跨国企业在中国提供相关个人税务和法规的咨询服务已有14年的经验，在外籍员工和中国员工的税务合规与咨询服务方面有着丰富的经验，曾协助诸多跨国企业进行有效的个人所得税税务规划及避免双重征税的工作。同时，她也协助诸多跨国企业处理工作签证的事宜。

Speaker
Shelley Tang, Partner, EY.
Shelley has 14 years experience to provide consulting services of individual tax and regulation for multinational companies in China. She used to assist many multinational enterprises for effective personal income tax, tax planning and the avoidance of double taxation. At the same time, she also assists many multinational companies to handle matters relating to work visa. 

活动流程
13:00 签到
13:30 员工福利的个人所得税处理
　　　——中籍员工，外籍员工福利费的个人所得税处理
　　　——企业年金的个人所得税处理
　　　——税务稽查和税务自查的相关重点
14:30 员工福利的企业所得税处理
　　　——福利费的形式有很多，税法上对于福利费是如何界定的？
　　　——所得税汇算清缴时，如何归纳和计算福利费
　　　——外籍员工福利费所得税处理
15:15 茶歇
15:45 非货币性福利的处理及解析
　　　在本环节，我们将针对税务局处理非货币性福利的灰色地带探讨讲述不同企业关于非货币性福利个税问题。
16:30 Q&A
17:00 结束

Agenda
13:00 Sign
13:30 The range of welfare funds
　　　——about the range of Chinese and foreign welfare funds
　　　——enterprise annuity
　　　——Key points that tax authorities focus on
14:30 The invoice management of welfare funds and financial accounting
　　　——How to calculate and divide the welfare funds
　　　——The settlement of Foreign employees’ welfare funds
　　　——How to define the welfare funds of invoice by the tax authorities
15:15 Tea Break
15:45 Analyze the Non-monetary welfare funds
We will focus on the grey zone that tax authorities will pay attention to, for example, gift certificates, gift cards etc; we will discuss the individual tax income problem.
16:30 Q&A
17:00 End