实战训练营——税务筹划(苏州)

课程介绍：

面对我国种类繁杂的税收种类，频繁发布的各类实施细则，各地税局执行标准不一的情况，作为一名非税务专业出身的财务人员，如何能在短时间内领会重要的税收文件要领，掌握税收筹划方式技巧，帮助企业降低税收风险及负担。

F-Council根据大量的调研，根据目前苏州地区企业财务人员所面临的税务筹划的难点和盲点，有针对性地提供一整套系统的税务筹划的培训课程，通过一些真实案例的分析，引起广大学员的探索与思考，为您公司出谋划策，开启税务筹划新思路。

课程收益：

√  教练式随堂训练，深入掌握税务筹划方法与技巧

√  剖析真实案例，获得最具实践性的税务筹划经验

√  实现从“非专”的财务经理快速转型为“专业”的税务从业者

√  形成税务筹划知识导航地图

讲师风采

刘先生    Head of Tax    某外资制造企业

专业知识：刘先生是中国注册会计师和注册税务师，拥有上海财经大学注册会计管理学学位和国际经济法法学位。同时，刘先生作为税收领域专家角色，是中国税网《税务规划》系列期刊特约撰稿人。

实操经验：前期曾任职于一家知名的国际会计师事务所，在税法和商务咨询领域多年的从业经验，协助大量跨国企业完成供应链筹划、海关和税务局稽查与抗辩、全球商业模式重组等多个项目，成功帮助跨国企业完成税收筹划以及和税务局海关的沟通工作。现任职于一家德国汽车零部件企业中国区总部担任中国区税务经理，所管辖的企业涉及各行各业并覆盖全国各地，所以对各地的税收实践具有丰富的实务操作经验。

讲师经验：多年担任下属员工的税法培训工作。具有税务、会计、以及法律的多重从业背景，擅长将税法影响和商业背景集合起来，所提供建议和咨询具有操作性。授课特点以认真、严谨、极强的逻辑思维以及丰富实操经验为特色。

本课程作为F-council的税务筹划培训课程已经举办多次，每次的课程评价都是积极，颇受学员好评。讲师会在每次课程开始前对学员的背景和关心的问题进行调研，并针对性的对课程内容进行调整，包括对热点问题和学员关心问题的调整，以及最新法规及税局动态的即时更新，力争课程内容具有系统性、针对性和实效性。
授课方式：

√  针对性授课——了解每位学员的从业背景、所属企业的行业特性/经营模式等。传授以制造业工厂为主的纳税筹划考量及方式方法

√  教练式讲授——深入掌握税务筹划方法与技巧，完善税收筹划知识导航图

√  丰富案例分析——真实案例剖析，方式方法在实践中的应用

√  随堂互动演练——分组讨论，理论结合实际动脑还动手

企业观察员

苏州维信电子 梁先生

迪脉(上海)企业管理有限公司 财务经理

课程大纲：

第一天

一、企业税务筹划前提条件——前战

目的：攘外必先安内

l 了解税务工作在企业中的定位

(税务合规、税负分析、税收筹划、税务抗辩等)

l 如何更好的支持其他部门的工作

(CEO，销售，财务，法务，研发，物流，人事，采购等)

二、直面解析税务筹划的筹备要素——备战

目的：了解你的企业、明确商业事实、识别关键依据、辨析税务问题、寻找筹划方式

l 税收筹划前期切入点把控

√  了解你的企业——识别税务筹划的突破口

√  透视企业不同财务管理阶段的税务筹划

l 从实操角度分析税收筹划的本质意义

√  税务筹划的最终表现——如何定性定量评估税务筹划的结果

√  税务筹划的成功要素——如何增强基本功力，为税务筹划做准备

√  如何从税务筹划的角度给予管理层更优的商业建议？

l 案例分享：如何实现管理层目标？

三、企业日常经营管理下的税务筹划方法——实战

目的：开拓视野、拓宽思路、税收筹划技术与方法实质性降低税务成本

l 所属行业的平均税负率情况

l 案例解析财务报表中的税负成本

l 税务筹划的各种可用工具和网络资源(国外及国内资源)

√  梳理企业常见各税种筹划方式：

   √   企业所得税筹划

(限额扣除还是全额扣除 还是不能扣除、财务记账的方式以及科目设置、提前做好各项备案工作、存货计价方法和固定资产折旧方法的不同导致的所得税税负差异、高新技术企业、技术先进型企业、研究开发费加计扣除、即将过期的以前年度亏损的利用、环境保护、节能节水、安全生产专用设备的投资额抵免、残疾人工资加计扣除、外国税收抵免)

   √   个人所得税筹划

(规避代扣代缴义务风险、准确区分个人所得税应税项目与非税项目、年终奖的税收筹划、年薪制下工资的分配处理、外国人的常见免税项目)

   √   增值税

(进项的管理-房屋建筑物、进项的管理-兼营应税项目和免税项目的固定资产、进项转出的管理-存货损失的进项转出、商业模式的复核-加工贸易模式的选择、跨境服务免征增值税的最新进展、出口外购货物视同自产货物申请出口退税)

 √   营业税

(离岸服务外包业务、技术合同等)

√    关税

(特殊监管区域、加工贸易方式选择、深加工结转、鼓励类项目、自由贸易协定等)

第二天

第一天课程回顾

三、企业日常经营管理下的税务筹划方法——实战(续)

l 商业运作下的税务筹划方式

      √   企业选址的税务考量

(地方财政扶持、基础设施成本、企业所得税、个人所得税、流转税及附加、地区总部扶持政策、研发业务优惠政策)

      √   总分公司和母子公司模式的对比和选择

(M&A相关税务筹划，企业从经营级别上划分有子公司和分公司两种选择，通过对不同的经营级别进行税务筹划)

      √   如何决定最优的控股结构

      √   企业整体供应链管理和转让定价安排

(转让定价相关税务筹划)

      √   如何适用两国的双边避免双重征税的协定

四、聚焦税务筹划难点，分析企业实操案例——演练

目的：真实案例分析协同随堂互动演练，获得最具实践性的税务筹划经验

l 案例一：各种交易的定性和归类导致的不同税负

l 案例二：贸易模式税收筹划的切入点

l 案例三：非贸付汇合同审核

l 案例四：供应链筹划(分散式管理到集中化管理)

          √   实践演练及互动问答

F-council Finance Manager Tax Training----Tax Planning

Course Description

With all the multifarious taxes and various enforcement regulations being frequently released, especially when there is discrepancy in executive standards of different taxation bureaus, it is very important for the non-tax-specialized finance personnel to timely comprehend the main points of those tax documents and master tax planning methods & techniques in order to help reduce the tax burden & risks.

Based on abundant researches and in accordance with the difficulties &confusions which bewilder a lot of finance personnel, F-council has developed and is now providing a series of targeted tax planning training courses. F-council aims to help expand your horizons and make better decisions through real case analysis.

Course Benefit

√  Mastering the tax planning methods & techniques in depth through constructional exercise

√  Obtaining the most practical tax planning experience through real case analysis

√  Achieving fast role transition from non-professional finance managers to professional tax practitioners

√  Developing better tax planning outline 

Trainer Introduction

Specialties: Mr. Liu is a member of CICPA & CCTAA who graduated from Shanghai University of Finance & Economics and got his dual degree in Certified Accounting Management and International Economic Law. As an expert in tax, Mr. Liu is also a staff writer of the Ctaxnews’《Tax Planning》journal.

Practical experience:Mr. Liu once worked for a famous international accounting firm for many years and helped many multinational companies finish projects such as supply chain management, customs & tax inspection and business model restructuring thus he is experienced in tax law & business consulting. He also played a very important role in his clients’ accomplishing tax planning and communication with tax bureaus and the customs. He now works for a Germany automobile accessory enterprise as the role of China tax manager, administrating companies which involve all industries & have a nationwide coverage, which means he is fairly experienced in tax practices all around.

Other glittering: Mr. Liu has long been the tax training officer in his company. Combining his abundant experience in tax, accounting and law with his commercial background, he is capable of providing you practical suggestions & consultancies. In addition, Mr. Liu is famous for his preciseness & logical thinking.

This course as F - council tax preparation training courses have been held many times, each time the curriculum evaluation is positive, popular with students. Lecturer in each course to students before the start of the background and the concern of the research, and pointed to adjust course content, including the hot issues and students concern problem of adjustment, and the latest regulations and tax bureau dynamic real-time updates, strive to course content systemically, pertinence and actual effect.

Agenda

Day 1

Prerequisites of enterprise tax planning

Purpose: Get the internal affairs properly dealt before taking any other acts

l Understand the position of taxation in an enterprise

l What should be done to support work of other departments?

Tax planning preparation factors

Purpose: Get to know your company better, get clear about the business facts, recognize the key basis, analyze the tax issues and obtain the applicable tax planning.

l Control of tax planning penetration point in earlier stage

√  Know company better—Recognize the breach of tax planning

√  Prospect tax planning in different financial management stages

l Analyze the nature of tax planning in practice

√  Ultimate manifestation of tax planning---qualitative & quantitative evaluation on tax planning results

√  Success factors of tax planning—strengthen your fundamental power and get prepared for the tax planning

√  Making better suggestions for the management layer from the perspective of tax planning

l Case sharing: Achieving goals of the management layer

Enterprise daily tax planning methods--Practice

Purpose: Expand horizons, broaden minds and substantially reduce taxation cost with tax planning methods &techniques

l Understand the average tax bearing rate of the industry involved

l Analyze the taxation cost in financial statements with cases

l Comprehend the applicable tools & online resource of tax planning

l The common taxes planning methods

√  Enterprise income tax

(limit to deduct or full deduction or cannot deduct, financial accounting and subject setting, ahead of the record filing work, inventory valuation methods and different method of depreciation of fixed assets as a result of the income tax burden difference, high and new technology enterprise, technology advanced enterprise claim additional deduction, research development fee, will expire before the annual loss of use, environmental protection, energy saving water, safety in production of special equipment investment credit, disability claim additional deduction of wages, foreign tax credits)

√  Individual income tax

(Avoid withholding obligation risk, accurately distinguish between the individual income tax taxable items and non-tax project, year-end bonuses, tax planning, releasing the allocation of pay treatment, common exemptions of foreigners)

√  VAT

(the input management - the management of the buildings, the input - engaged in the taxable items and tax exemption items of fixed assets, the input from management - transfer the input of inventory loss, the review of the business model - the choice of the mode of processing trade, the latest progress of the cross-border services shall be exempted from VAT and outsourcing of export goods shall be regarded as self-produced goods for export tax refund)

√  Business tax

√  Customs duties

Day 2

Review of day 1

Enterprise daily tax planning methods—Practice (continued)

l Tax planning in business operations

√  Tax considerations on site selection

√  Pattern comparison & selection between headquarters-branches and parent-subsidiary companies

√  How to define the optimal shareholding structure

√  The whole enterprise supply chain management & transfer pricing arrangement

√  How to utilize the bilateral tax treaty to avoid double taxation

Focus on tax planning difficulties and analyze the practical cases--Exercise

Purpose: Analyze the real cases together with plentiful interactive exercises, obtaining the most practical tax planning experience

l Case 1: Different tax burden generated by qualification & classification of all business

l Case 2: Trade patterns of tax planning

l Case 3: Contract verification of no-trade foreign exchange payment

l Case 4: Supply chain planning

l Practices & interactions