（上海地区）医药、医疗器械行业——箭在弦上缓张弓

（上海地区）医药、医疗器械行业
——箭在弦上缓张弓

本期关键词：汇算清缴  TP  稽查重点  同期资料准备  合规  筹划  合理利润率   谈判技巧

　　随着每年一度企业所得税汇算清缴的大幕拉开，2013年度转让定价同期资料准备也进入了新的阶段。尤其2013年是医药行业的一个转折年和分水岭,严苛的招标、屡屡而至的降价、频繁曝光的反商业贿赂事件更是加大了医药行业的稽查风险。预计2014年也会是一个医药行业的“政策大年”
       转让定价一直是医药行业的重头戏，这几年，连发改委也参与做了药价限制，比如OTC整个渠道流通环节加成率不能超过30%，那我的利润如何保证？本来海关与税局的监管标准就不一，时常出现反向牵扯的状况，如今还要应付发改委的政策，无疑是雪上加霜，稍有偏差则会引起各大机关的注目，企业在做前期资料准备的同时，该从哪些方面着手？今年对同期资料的准备有哪些具体要求？
       医药行业的研发外包，因为营改增以后会涉及很多的免税、零税率等，但是医药的研发也是涉及很多机密等的信息，在科委、商委备案的时候有些数据是不方便公开的，准备同期资料不仅要符合合规性的要求，更是一个有效的筹划工具，资料准备的过程中，哪些内容是“必要”的？税局的判断依据是什么？
       根据发改委的价格办法，进口商品的出厂价也将进一步降低，假如货物和服务流分批交易，特许权使用费、授权费等非有形货物关联交易究竟占多大比例不会引发反避税风险，同时又符合国家对产业的管控要求？企业如何统筹考虑？
       不断的降价措施使得批发商和医药企业的利润收到限制，企业税负势必收到影响，如何选择合理的利润区间？拿什么数据说服海关、税局？
       此时此刻，我们财务同行做好应对措施了吗？本次活动将针对一系列医药、医疗器械在企业汇算清缴前夕关注的问题，邀请资深税务专家与同行从细节入手给到您最具实操性的专业分享！并提供给大家一个轻松的氛围，让我们集思广益、脑力激荡，群策群力探索最佳实操方案！

特邀嘉宾主持人：
林俊智 (Ivan Lin)  普华永道上海转让定价服务组的高级经理
林先生十分擅长为跨国公司解决其在中国所面临的日趋复杂的转让定价问题，并长期专注于医药、制药领域，其在中国大陆为跨国企业协助过的转让定价项目涉及转让定价同期资料准备，风险评估和规划，预约定价安排的申请和双边磋商，与转让定价调查有关的谈判策略、防御及辩护服务，以及制定转让定价政策和政策的实施等。他的客户中不乏知名的跨国企业，对于外商投资企业在中国面临的投资及交易等相关问题亦颇有研究。林先生具备坚实的技术分析能力，在各行业的转让定价及经济模型分析方面颇有建树。

孙衍 (Kenny Sun) 普华永道上海转让定价服务组经理
孙先生有超过8年的转让定价执业经验。他曾为众多跨国与内资公司服务，为其转让定价与关联交易管理提供全面的解决方案。

孙先生所专注的行业包括：医疗保健与中国互联网。其曾作为一家欧洲顶级制药公司的专属项目经理，为这家制药公司在中国的生产与销售业务提供诸如转让定价同期资料准备、风险评估和筹划、以及争端解决等服务。孙先生还曾是普华永道税务评估服务初创团队的一员。其曾协调、参与与多个地方的税务机关就税务评估专业意见的培训和交流，并协助完成了普华永道多个试验性税务评估项目。

李明    强生（上海）医疗器械有限公司   Senior Tax Manager

流程安排
13:00-13:30　签到
13:30-15:00　同期资料，你准备好了吗？
　　　　　　重点解析2013年度新政下对医药、医疗器械行业的影响
　　　　　　（剖析医药、医疗器械行业降价、招标、控费、治贿下的重点影响，2014年会呈现哪些趋势）
　　　　　　当前税局对同期资料的准备有哪些具体要求
　　　　　　（9张表格的填写、风险防范，报告立意的重点把控，会受到哪些方面的挑战）
　　　　　　同期资料合规性判断
　　　　　　（关联业务往来报告表、违反义务的后果，常见问题解析)
　　　　　　如何给出合理的可比性分析？
　　　　　　（所考虑的因素、合同条款、差异调整及理由）
　　　　　　（此环节将由分享嘉宾分享现阶段发改委、税局一系列调控下的影响，有哪些可被执行的实操方案，从哪些点着手准备同期资料）
15:00-15:15　茶歇
15:20-17:00　Discussion: 转让定价的方法选择以及合理利润率
　　　　　　境内及境外关联交易的操作风险把控
　　　　　　（企业需自行调整操作细则的注意事项）
　　　　　　合理的利润率的界定
　　　　　　（特许经营权、境外/境外服务费、股权转让等）
　　　　　　与税务机关和海关的沟通技巧及侧重点
　　　　　　（税局可以接受的关联交易利润变化幅度）
　　　　　　(此环节将会由分享嘉宾带领大家一起探讨如何把控掌控转让定价“说故事”的尺度，最大程度地为公司争取利益)
　　　　　　备注：以上分享点，将会根据参会人员进一步反馈，进行适当调整。

Medicine and Medical Device Industry (Shanghai)
Be Cautious

Recruitment Criterion：Financial Managers & Compliance Managers in Medicine and medical device industry;Manager-accounting& incorporations with over 5 years’relavant working experience.
Key words: Final Settlement , TP, Inspection Focus, Synchronous Data Preparation, Compliance, Planning, Rational profit Margin, Negotiation Tactics

　　As it’s time for final settlement of corporate income tax, the 2013 annual synchronous data preparation for transfer pricing has stepped into a new stage. With all the severe biding, frequent depreciation, frequent exposure of anti-bribery cases, the auditing risk is being enlarged thus 2013 is particularly a turning point for medical industry. 2014 is also a predictable “Year of Revolution” for medical industry.
Transfer pricing has long been the highlight of medical industry. In recent year, the NDRC has also participated in the drug price restriction, for example, the add rate of OTC’s entire channel circulation should not surpass 30%.Then, how to get my profit guaranteed? Now it’s not just about dealing with the already-existed discrepancies in regulatory standard between the Customs and the tax administration and the frequent reverse implications, it’s also about coping with the NDRC’s new policy. So it’s just like rubbing salts into the wounds, a long way to go. How can enterprises get the synchronous data well prepared thus avoiding being the gazingstock of those relevant offices or administrations? What are the specific requirements of this year’s synchronous data preparation?
       R&D Outsourcing of medical industry will be involved with tax exemption and zero tax rate in the near future because of the Modified business tax VAT, but because of the existence of confidential information in medical research & development, it’s not expedient to expose some particular data when filing in the SSER or in the Business Commission .So in order to get the synchronous data well prepared thus living up to the compliance requirements, what content should be necessarily included when preparing for the data? What is the criterion of the tax administration then?
According to the NDRC’s price control measures, the price of some import commodity has been further reduced. Assume that the goods and service are separately transacted, what proportion shall intangible goods in affiliate transactions such as loyalities and licensing fee take to avoid triggering anti-tax avoidance as well as live up to the government’s management & controlling requirements on industries? How can the enterprises make integrated plans and take all factors into consideration?
Frequent price reduction measures have set restrictions for the profit of wholesalers& medicine enterprises, and this will certainly leave great impact on the enterprises’ tax burden. So how should we rationally define the profit interval? And what we can offer to convince the customs & tax administration?
　　So far, have you got well prepared for the upcoming challenge? This event will be focused on a series of issues that might emerge during the final settlement of those medicine& medical devices enterprises. Masters and specialists in tax affairs and peers will be invited to the event to share their professional views and opinions that can be put into practice. We work to create a comfortable atmosphere for everybody, and we look forward to the brainstorming &synectics!

Special Guest Host:
Ivan Lin    Senior Manager of Transfer Pricing Group, PWC
Mr. Lin is specialized in solving the more and more complex transfer pricing issues confronted by those multi-national companies in China. He has been working on medicine &medical device industry for a long period of time, having served plentiful multi-national companies with his excellent work in transfer pricing which involves transfer pricing synchronous data preparation, risk assessment& planning, application &bilateral consultation of advance pricing arrangement, negotiation strategy & defense service in transfer pricing investigations, transfer pricing policy formulation &implement, etc.  There’s no lack of known multi-national companies among his clients, and Mr. Lin has also studied investment &trade very well. He has strong analytical ability and has made great achievements in transfer pricing and economic model analysis across all industries.

Li Ming, Senior Tax Manager of JNJ (Shanghai) Medical Equipment CO., LTD.

Schedule
13:00-13:30　Registration
13:30-15:00　Preparation for synchronous data
　　　　　　Selectively analyzing on the impact of the new policies on medicine& medical device industries
　　　　　　(Analysis on the impact of depreciation, bid inviting, expense controlling and anti-bribery, trends that might emerge in 2014.)

　　　　　　What specific requirements does the Tax administration have for synchronous data?
　　　　　　(9 form filling, risk prevention, control of reports’ main idea , the potential challenges)
　　　　　　Compliance estimate of synchronous data
　　　　　　(Associated business reports, consequences of obligation breaching, FAQ analysis)
　　　　　　How to reasonably analyze the comparability?
　　　　　　(Factors to be concerned, contract terms,  adjustment of discrepancy and the reasons)
　　　　　　(During this session, the guests will share their views on the impact of regulations &control of the NDRC and tax administration, discussing the practical strategy and how to get started with the synchronous data.)
15:00-15:15　Tea Break
15:20-17:00　Discussion on the selecting of transfer pricing methods and rational profit margin.
                    Control of operational risk in domestic& foreign affiliate transactions.
                    (Notes for enterprises’ self-regulating)
                    Demarcation of rational profit margin
                    (Franchise rights, domestic/foreign service fee, equity transfer transaction, etc.)
                    Communication skills and emphasis to be concerned during the communication with tax administration & customs.
                    (Rangeability of the affiliate transaction profit that the tax administration accepts)
                    (During this session, our guests will share their views on how to control the level of transfer pricing “tells the story”, endeavoring in obtaining more profit for your company.)
                    (The above might be adjusted in accordance with the feedback of the participants.)