M&A系列之——
透过案例看形势
政策形势与影响：
2014年3月，国务院发布《关于进一步优化企业兼并重组市场环境意见》，各界纷纷预测市场化并购大潮的即将来临。
2013年12月，国家税务总局发布《关于非居民企业股权转让适用特殊性税务处理有关问题的公告》，针对企业符合部分股权转让特殊性税务处理的实际操作做了进一步的解释。此公告的出台为非居民企业股权转让享受优惠提出了又一种可能性，然而企业在实际操作过程中却步履维艰。
2013年9月，上海（中国）自由贸易试验区的正式挂牌吸引了一批外商企业纷纷入驻，为了享受自贸区红利政策，集团重组交易结构的筹划问题又一次被摆上舞台。
—每个企业在重组的时候都会面临自己的特殊性，真实的案例分享可以帮助企业了解到目前税局的监管环境。
—企业正在准备资料希望申请72号文的优惠还未和税局接触，但是感觉非常困惑，72号文目前是否有企业成功申请？
—企业为了享受自贸区优惠的政策所以将在自贸区内成立一个公司，但是究竟是合并还是分立，是资产收购更容易操作还是股权转让更有优势？
F-Council和您一同关注：
在市场化并购大潮来临之际，F-Council将与财税经理人一同关注政策动向，并策划用一系列不同形式的活动为您剖析并购重组那些事。
本次活动，F-Council特邀税务专家卢强博士先行通过电话会议的形式为大家带来政策形势与监管形势的内容分享。
活动特邀分享嘉宾
卢强 税务合伙人 德勤
卢强博士是上海德勤税务师事务所有限公司的税务合伙人，有超过15年的税务工作经验，其中包括7年的税务机关工作经验。卢博士参与创立了德勤中国的税务技术中心，并出任内部的税务技术专家。
卢博士擅长提供各种与中国的企业在国内、外的主要证券市场上市有关的税务服务，参与的IPO项目超过40个；协助大型国有企业、民营企业和跨国公司进行整体税务状况评估和税务筹划；在国内企业境外投资的架构设计与整合也有丰富的经验，曾为多家知名企业提供境外并购和境外投资的税务和商务咨询服务。
何飞 税务高级经理 德勤
何飞先生是德勤上海税务和商务咨询部的高级经理。何先生目前主要服务于公司税务组和私人客户服务组。
自2003年加入德勤，何先生曾为众多客户包括高成长民营企业、大型国有及跨国性企业提供服务。何先生的经验丰富，涵盖企业税务合规性复核，企业日常税务咨询，企业上市重组税务规划，企业兼并收购中的税务尽职调查等多个范畴。2008年12月，德勤商务咨询（杭州）有限公司成立后，何先生同时负责公司的日常运营和市场开拓工作。
流程安排：
14:00 会议开始 主持人致辞
14:05 跨境特殊重组：更真实的案例，更透彻的监管形势
— 特殊性重组备案案例分享
— 72号文目前监管形势
— 与税局沟通的难点与技巧
14:30 案例解析：境内重组交易结构考量
— 股权转让与资产转让的考量
— 合并与分立的考量
— 不同交易结构可操作性大比拼
— 自贸区非货币性资产转让税收优惠：分期缴纳所得税
15:30 现场接入提问
15:50 活动结束
Trend and Influence of Policy:
March 2014, the State Council released < Opinions on Further Optimizing the Market Environment for the Merger and Restructuring of Enterprises >. Various industries predict that tide of merger and restructuring will come soon.
December 2013, State Administration of Taxation released < Announcement on Issues Concerning the Special Tax Treatment Applicable to Equity Transfer by Non-resident Enterprises >. According to the non-resident enterprise which is applicable to equity transfer, it explaines the actual operations of dealing special taxations. The release of the announcement offered the possibility of applying the preferential for non-resident enterprises equity transfer. However, most enterprises met many difficulties in practice.
September 2013, the Shanghai (China) Free Trade Area (FTA) attracted a group of foreign commercial enterprises. In order to obtain the preferential policy of FTA, many enterprises started to focus on how to do the tax planning abou
Peers’ View:
-Different companies will have different issues and situations on restructuring. To share practicing cases may help us to know more about the supervision.
- We are preparing the documents for apply , but still not submit the materials. We would like to know if there are any companies get the special tax treatment.
- In order to get the preferential policies, we may establish a company in FTA. We would like to know which can bring more benefits, merger or split? Additionally, would it be better to choose asset acquisition than equity acquisition?
F-Council Focus：
During the tendency of mergers and acquisitions, F-Council will focus on the policy trend together with tax managers and provide various activities to analysis the restructuring policy trend and practice.
In this time, F-Council invited professional tax expert Dr. LU to share the policy and supervision trend with you through the telecon first.
Speaker:
Lu Qiang, Ph.D. Tax Partner Deloitte
Dr. Lu is tax partner of Shanghai Tax and Business Advisory Services Group of Deloitte China. He has over 15 years experience in tax, including 7 years working experience in tax authorities. Dr. Lu helped to found the Deloitte China National Tax Technical Center, and serves as internal tax specialist.
Dr. Lu specializes in providing IPO-related tax and business advisory services to companies for their domestic or oversea listing and was involved in more than 40 IPO projects; he has also assisted many MNEs and large SOEs in their overall tax assessments and tax planning; Dr. Luis also experienced in providing tax restructuring advice for Chinese Companies’ oversea M&A and investment activities.
Bill He Tax Senior Manager Deloitte
Bill He is tax senior manager of Shanghai Tax and Business Advisory Services Group of Deloitte China.
Since joining in Deloitte China in 2003, Bill has provided services to a wide range of clients, including high growth companies, large national and multinational organizations, IPO clients. He has extensive experience in providing corporate tax compliance service, individual income tax compliance and planning service, general tax consulting service and tax due diligence service to clients. After Deloitte Hangzhou office is set up, Bill is also assigned to be in charge of office's daily operation.
Agenda:
14:00 Opening
14:05 Special Cross-border Restructuring: More realistic cases, more thorough supervising situation
-Practicing cases of special cross-border restructuring
-Supervision of the Special Tax Treatment Applicable to Equity Transfer by Non-resident Enterprises
-Difficulties and skills of communicate with tax bureau
14:30 Cases Analysis: Consideration of domestic restructuring legal structure
-Consideration of asset acquisition and equity acquisition
-Consideration of merger and split
-Compare the operability of different legal structures
- Preferential tax policies of non-monetary assets transfer in FTA: Pay income tax installment
15:30 Q&A
15:50 The end