F-Council转让定价实战训练营——探索、合规与筹划的盛宴
背景介绍
“转让定价”的概念，从陌生到熟悉，再到泛滥，凡是涉及关联交易的企业几乎都在经历这一过程。即使接受过外部多种纷繁的培训，咨询过众多中介机构，似乎已经完全具备转让定价的知识，但随着国内外转让定价形势及政策的不断演化，实践案例的差异与更新，税局态度的转换，转让定价仍然是一个永恒的、与时俱进的税务难题。如何通过合理制定公司转让定价策略、完善关联交易的设计进行税务筹划？面对来自税务机关的调查，如何真正做到游刃有余？
F-Council转让定价实战训练营将会从全新的、实用的角度切入主题，通过大量的实务案例帮助同行们深刻理解与掌握最新国际国内转让定价征管形势，更为贵公司在选择合适的转让定价方法，完善关联交易设计，应对税局转让定价调查等方面给予有效的指导和借鉴。
客户困惑
● 国际国内形势：国际转让定价征管形势及转让定价指南在中国的实际运用现状，如税局对市场溢价及地域性优势的考量？
● 转让定价策略及关联交易设计：整个公司的转让定价策略如何制定才能降低税负？关联交易如何设计及准备证明材料进才能规避税务风险？
● 同期资料：税局的审查重点？如何考量自制的、全部外包、部分外包的同期资料是否达标？
● 可比公司范围：价格应参考国内价格，亚太价格还是集团价格？公司、税局与中介对可比公司的认定标准都不一样，如何让税局接受？为什么奶粉企业寻找的可比公司可以是医药企业？
● “四分位”法：究竟什么是“四分位”法？具体怎么得出“四分位”？如果不在“四分位”区间内，有何风险？如何补救?
● 转让定价调整的应对：专有技术与专有设备如何收集证据去证明自己符合独立交易原则与公允价值？
您将收获
√ 活动前
● 3月27日 14:00 通过电话会议提前与讲师进行沟通与交流
● 通过《参会同行具体需求反馈表》提交您的具体问题与需求，方便讲师进行个性化指导
√ 活动中
● 最系统先进的转让定价国际国内征管形势及知识体系梳理
● 100%真实案例分享，力争让您从企业困扰、中介思路、官员视角各角度审视来自企业的实际案例并提出切实可行的解决方案
● 深入了解和掌握转让定价的核心内容,如转让定价方法的选择、同期资料的要求和准备方法，转让定价调查的应对等
● 充分理解不同类型企业如何制定转让定价政策
√ 活动后
● 获得F-Council颁布的“F-Council转让定价”培训证书
● 培训老师一对一深度辅导：参与“实战训练营”的学员，将有机会获得讲师针对自身企业转让定价同
期资料的“风险点检查”一次
授课方式
课堂讲授—— 案例分析—— 分组讨论—— 现场演练
傅嘉欣 上海众逸企业管理咨询有限公司 总经理
傅先生从1998年起便开始专注于转让定价领域，在为跨国企业提供中国转让定价、价值评估以及税务和商业咨询领域拥有超过15年的专业服务经验。多次受国家税务总局及各地税务机关的邀请为全国各层次转让定价税务官员进行业务培训，曾撰写并出版作为国税总局转让定价税务管理丛书之一的《日本转让定价基本税制及案例集》。傅先生曾任职于德勤上海的高级税务经理及诺恒经济咨询的高级总监，拥有复旦大学经济学学士学位，是中国注册会计师、中国注册税务师以及国际注册内部审计师，以客观中立及良好的实务经验与技术倍受推崇。
课程安排
第一天 | 第二天 |
探索篇：转让定价新形势与企业经营 | 筹划篇（上）：转让定价的艺术与引申要点 |
9:00-10:30 | 2014年国内国际转让定价新动态及实施 | 9:00-10:30 | 转让定价的艺术—特殊因素调整 |
10:30-12:00 | 从企业经营角度出发的转让定价入门 | 10:30-12:00 | 转让定价的引申要点—成本分摊 |
12:00-13:30 | 午餐 | 12:00-13:30 | 午餐 |
合规篇：转让定价合规操作与日常风险控制 | 筹划篇（下）：转让定价调查与应对 |
13:30-15:00 | 关联交易的设计与安排 | 13:30-15:00 | 转让定价调查的特殊性及应对方案 |
15:00-16:30 | 2014年同期资料的准备与汇算清缴前最后的审视 | 15:00-16:30 | 角色扮演与分组案例讨论 |
16:30-17:00 | 回顾与总结 | 16:30-17:00 | 回顾与总结 |
课程大纲
一、探索篇：转让定价新形势与企业经营
1、2014年 国内国际转让定价新动态及实施
—国际转让定价新形势
—联合国转让定价指南在中国的落实
—OECD对关联服务交易的转让定价税务处理的新规定
—选址节约与市场溢价的思考
—2013年税局反避税工作回顾及2014年展望
2、从企业经营角度出发的转让定价入门
—转让定价的定义
—从经营角度来看转让定价
—独立交易原则
—关联方及关联交易的认定
—功能、风险分配
二、合规篇：转让定价合规操作与日常风险控制
1、关联交易的设计与安排
—如何选择合适的转让定价方法
—合理的利润率及加成率范围
—如何按照业务类型制定转让定价政策
—关联交易设计案例分享(有形资产、无形资产、资金安排等)
2、2014年同期资料的准备与汇算清缴前最后的审视
—同期资料准备的内容及流程
—去年同期资料抽查工作的反馈及2013年度关联申报注意事项
—如何考量同期资料准备要求是否达标（独立完成/全部外包/部分外包等情形下）
—如何理解可比性及可比公司的筛选
三、筹划篇（上）：转让定价的艺术与引申要点
1、转让定价的艺术—特殊因素调整
—定式调整（费用类、交易条件类、库存水平调整等）
—非定式调整（功能差异，外汇风险调整等）
—分组案例探讨
2、转让定价的引申要点—成本分摊
—成本分摊研发型CSA框架
—劳务型CSA框架
—成本分摊协议（CSA） 主要内容
—分组案例探讨
四、筹划篇（下）：转让定价调查与应对
1、转让定价调查的特殊性及应对方案
—转让定价调查的起因与程序
—企业遇到转让定价调查的应对方法
—与同期资料准备的差异及解决方法
—调查临近尾声时的注意点
—如何协助分支机构应对外地税务局的转让定价调查
2、角色扮演与分组案例讨论
（此环节中，讲师会带领学员通过角色扮演分组交流讲师案例与学员案例，并进行深度分析与指导）
EVENT BACKGROUND
Transfer pricing always be concerned by multination enterprises. Though you have learned a lot of acknowledge from previous courses or consulting, however transfer price is still a difficult problem under updating international and national administration policies, renovate practical experience, transform of taxation bureau’s attitude. How to benefit from tax planning by transfer pricing and related transactions? How to negotiate with taxation bureau and deal with investigation regarding Anti-tax Avoidance?
This course is not a easy summarization of polices, but a practical, useful guidance and reference with plenty of practical cases to help enterprises to select appropriate transfer pricing method, approval related transactions arrangement, and defense from transfer pricing investigation.
QUESTIONS FROM COLLEAGUES
● The Trend of International and National TP Administration: What’s the development and execution of international and national TP administration? How about Location Saving and Market Premium?
● Related Transaction Arrangement: How to develop pricing policies to save tax?
● Contemporaneous Documentation: Which are important items for attention? How to make sure the contemporaneous documentation is acceptable?
● Comparable Companies: Which is the comparable price, local price, Asia price or organizational price?
● Defense form TP Investigation: It’s difficult for special technology and equipments to prove the
Arm’s length principle
WHAT YOU CAN GAIN FROM EVENT
√ Pre-Event
● Telephone conference at 14:00 on March 27th and questionnaire to collect your unique questions
√ During Event
● Learn comprehensive and latest administration policies and key knowledge of transfer pricing
● Try to solve the practical problem through sharing and discussion of real cases as viewed from enterprise, agencies and taxation bureau
● Understanding and utilize transfer pricing acknowledge and practice effective, such as select appropriate transfer pricing method, contents and procedures of contemporaneous documentation, and defense from transfer pricing Investigation
● Learn how to set up the transfer pricing strategy
√ After-Event
● Certificate
● Several Service
TEACHING METHOD
Classroom Teaching – Case Analysis – Group Discussion – Live Exercise
SPEAKER
Charles Fu,General Manager of Shanghai United Achievement Consulting Co., Ltd.
Mr. Fu focuses on transfer pricing since 1998. He has over 15 years of professional experience in advising MNEs on transfer pricing, valuation, as well as general taxation and business advisory. Invited by the State Administration of Taxation (SAT) and tax authorities from all over the country, Mr. Fu is a frequent trainer to various levels of transfer pricing in-charge tax officers national wide. He published one of the SAT transfer pricing series “Basic Regime and Case Study on Japan Transfer Pricing”.Mr. Fu was a senior tax manager at Deloitte and senior director at NERA Economic Consulting. He holds a Bachelor degree of economics of Fu Dan University. He is a Certified Public Account and Certified Taxation Agent in China, as well as International Certified Internal Auditor, who is well known by his neutrality and favorable practical experience.
EVENT AT A GLANCE
Day One | Day Two |
Discovery: The Trend of Transfer Pricing and the Influence on Enterprise Operation Management | Tax Planning: Art and Extension of Transfer Pricing |
9:00-10:30 | The Trend of International and National TP Administration in 2014 | 9:00-10:30 | Art of Transfer Pricing: Analytical Adjustments |
10:30-12:00 | The Entry to Transfer Pricing from Operation Management Point of View | 10:30-12:00 | Extension of Transfer Pricing: Cost Sharing Agreements |
12:00-13:30 | Lunch Time | 12:00-13:30 | Lunch Time |
Compliance: Compliance and Daily Risk Control of Transfer Pricing | Tax Planning: The Particularity of the Transfer Pricing Investigation and the Way to Deal With |
13:30-15:00 | Related Transaction Arrangement | 13:30-15:00 | Defense from Transfer Pricing Investigation |
15:00-16:30 | Preparation and Review of Contemporaneous Documentation | 15:00-16:30 | Role play & Group Discussion |
16:30-17:00 | Review and Conclusion | 16:30-17:00 | Review and Conclusion |
COURSE OUTLINE
√ Discovery： The Trend of Transfer Pricing and the Influence on Enterprise Operation Management
● The Trend of International and National TP Administration in 2014
—The trend of international TP administration
—The execution of transfer pricing guidelines for multinational enterprises in China
—Consideration of Location Saving and Market Premium
—Requirements for related service transactions recording to transfer pricing guidelines
—Review of taxation bureau’s work in 2013 and look forward to the future
● The Entry to Transfer Pricing from Operation Management Point of View
—What’s transfer pricing?
—An operational insight into the transfer pricing
—Arm’s length principle
—Recognize related parties and related party transactions
—Allocate functions and risks
√ Compliance: Compliance and Daily Risk Control of Transfer Pricing
● Related Transaction Arrangement
—Select appropriate transfer pricing method
—Reasonable profit markup
—How to develop pricing policies for different types of business?
—Case sharing of related transaction arrangement
● Preparation and Review of Contemporaneous Documentation
—Contents and procedures of contemporaneous documentation
—Important Items for attention during related reporting in 2014
—How to make sure the contemporaneous documentation is acceptable?
—Comparability and the screening of comparable companies
√ Tax Planning: Art and Extension of Transfer Pricing
● Art and Extension of Transfer Pricing: Analytical Adjustments
—Regular Adjustment(Expense/Trading Condition/Inventory Adjustment)
—Irregular Adjustment(Functional/Exchange Risk Adjustment)
—Group Discussion
●</F, , ONT ,> Extension of transfer pricing: Cost Sharing Agreements
—Cost Sharing Agreement(CSA)
—R & D based CSA Framework
—Labor Based CSA Framework
—The main content of the agreement
—Group discussion
√ Tax Planning: The Particularity of the Transfer Pricing Investigation and the Way to Deal With
● Defense from Transfer Pricing Investigation
—The causes and procedures of the transfer pricing investigation
—How should enterprises respond to transfer pricing audit
—Comparison with contemporaneous documentation and recommended solution
—Notes when investigation is drawing to a close
—How to help branches deal with transfer pricing investigation ?
● Role Play & Group Discussion
