China Finance Executive Council—中国最大的创新领先的财税经理人专业实战经验分享会员机构

活动描述

2013年度企业所得税汇算清缴操作解析（深圳站）

Final Settlement and Payment of Corporate Income Taxes in 2013(Shenzhen)

活动简介

一年一度的企业所得税汇算清缴再次被提上工作日程，您是否正为这项繁琐而不可避免的工作奔前忙后？

＞您是否在正确解读文件的基础上准确掌握操作要领？

＞如何界定和处理不同税务事项的风险？

＞看似容易操作的具体项目，但实务中又会遇到哪些税企执行差异？

Are you busy with the final settlement and payment of the yearly corporate income tax which is complicated and inevitable?

＞ Do you master the key points of practice on the base of policies?

＞ How to define and deal with the risk of different tax matters?

＞ What difference will we come across between tax bureaus and corporate in practice?

2013年新政出台并不繁多，这虽然减轻了财税人员新政研读的压力，但在税收征管更为精细、执法更为严格的今天，我们仍需要谨慎应对！

It decreases finance personnel’s burden that tax policies were not issued frequently in 2013. But we should still be cautious in the environment where the tax administration is more meticulous and the enforcement is more stringent.

此次F-Council诚邀广东省国税局所得税处主管官员，携手资深税务专家，解析2013年度汇算清缴具体操作要求，总结汇算清缴所涉及的收入类、扣除类、资产类等税务处理常见难题，结合政策分享多年操作心得！

Senior Officer from Guangdong Municipal Office, SAT will be invited to analyze the operation requirement of final settlement and payment of corporate income taxes in 2013. Expert will also be invited to summarize the common problem on the tax treatment of income, tax deduction as well as assets, and share the experience combined with policies!

收入项目相关问题 / Problems on Income

— 所得税与增值税层面上的视同销售处理有何区别？

— 分配以前年度形成的存在税率差的投资收益是否可作为免税收入？

◆ What’s the difference between the treatment of equivalent sales in CIT and VAT?

◆ Does the tax-exempt income include previous investment income by different tax rate?

企业所得税税前扣除相关问题 / Problems on Tax Deduction

— 税务机关怎样判定企业职工福利费税前扣除的标准？

— 以前年度实际发生的、应扣未扣的支出，可否追溯调整或调整发行当年？

◆ How do tax bureaus define the standard of pretax deduction on employee services and

benefits

◆ Can the prior year cost which has not been deducted been retroactively adjusted?

资产税务处理相关问题 / Problems on Assets

— 资产损失如何分类？

— 无形资产损失的税前扣除如何把握？

◆ How to define and classify the losses of assets?

◆ How to deal with the losses on disposal of intangible assets?

本次活动主要探讨话题 / Content

— 深圳税局2013年度企业所得税汇算清缴工作管理要求

— 2013年度汇算清缴涉及的新政重要内容梳理及对企业汇算清缴实务的影响

— 汇算清缴实务难点解析及操作经验分享：收入、扣除、资产及税收优惠项目

◆ The Administration of Shenzhen Final Settlement of 2013

◆ The Analysis of Related New Polices in 2013

◆ Practical Problems and Case Sharing：Tax Administration of Income, Tax Deduction and

Assets

分享嘉宾 / Speaker

主管官员广东省国税局所得税处

李敬语税务部合伙人深圳普华永道

李敬语女士从事中国税务及商务咨询工作近十六年，曾为不同行业的跨国公司在华经营的组织架构和营运模式提供税务筹划服务，以协助外国投资者制定在华投资策略以及建立有效的运营架构。李女士还为跨国企业合并重组业务提供中国税务咨询及税务筹划服务。李女士同时还专注于流转税服务，就流转税改革问题曾接受多家媒体专访。

巫峡税务部高级经理深圳普华永道

巫峡女士有近10年从事中国税务及商务的咨询服务的经验，曾为客户提供包括中国税务企划，外国承包商税务建议，税务尽职调查及健康检查，税务稽查或审计等咨询服务，协助客户制定税务管理战略，为加强在中国涉税风险的管理提供服务。客户行业涉及包括制造业，广告业，物流，公用事业等基础设施，房地产等。

项南转让定价经理深圳普华永道
项南先生致力于向跨国企业以及本土企业提供中国转让定价咨询服务，参与项目涵盖提供全球转让定价政策筹划及核心转让定价文档服务，协助企业向税务机关申请预约定价安排，审阅企业转让定价风险并给予筹划建议，协助企业应对税务机关转让定价调查，以及为各类型企业提供无形资产可比分析等。涉及行业广泛分布于电子加工、家电制造、技术研发、网络科技、贸易、服务以及通讯行业。

Senior Officer Income Tax Department, Guangdong Provincial Office, SAT

Cindy Li Partner, China Tax & Business Advisory Services, PWC Shenzhen

Cindy has about 16 years’ extensive experience in providing PRC tax and business advisory services to clients from a broad range of industries. Her expertise includes advising multinational companies in numerous industries on developing their China investment strategies from business and tax perspectives and assisting them to set up effective China operational models. Cindy had been providing tax advisory services for merger and acquisition transactions of multinational companies.

Catherine Wu Senior Manager, China Tax & Business Advisory Services, PWC Shenzhen

Catherine has around 10 years experience in providing PRC tax and business advisory services.Catherine’s experience includes advising foreign contractor, China investment strategy, China tax risk management from China corporate tax perspective, performing tax due diligent and health-check, tax audit/investigation support with extensive practical experiences. Catherine’s clients cover industries of manufacturing, advertisement, logistics, infrastructure, and real-estate companies, etc .

Alex Xiang Manager in Transfer Pricing Services , PWC Shenzhen
Alex has been dedicated in advising multinational companies and domestic enterprises on transfer pricing matters. He has extensive experiences in a broad spectrum of transfer pricing realm including Transfer Pricing Global Core Documentation / Policy setup, Advance Pricing Agreements (APAs), local transfer pricing compliance documentations, transfer pricing risks and opportunities assessment, transfer pricing and tax investigation defence support and comparability analysis for intangible properties. Alex served clients in various industries including electronics / home appliance manufacturing, contract R&D, internet / telecommunication and trading, services.

活动流程
9:00 签到
9:30 会议开始，主持人致辞

第一部分——分享嘉宾：李敬语&巫峡深圳普华永道
9:35 2013年度税务新规速递
　　　—总分支机构汇算清缴
　　　—研发费用加计扣除（财税〔2013〕70号）
　　　—高新技术企业认定
　　　—软件企业认定（国家税务总局公告〔2013〕43号）
　　　—技术转让所得减免（国家税务总局公告〔2013〕62号）
　　　—商业零售企业存货损失（国家税务总局公告〔2014〕3号）
　　　—政策性搬迁（国家税务总局公告2013年第11号）
10:20 茶歇
10:30 2013年度企业所得税汇算清缴合规性操作分析——收入类
　　　—收入确认
　　　—合同条款对“收入时间”的影响
　　　—不同销售方式导致的收入确认差异
　　　—视同销售的企业所得税调整
　　　1)视同销售的形式
　　　2)所得税与增值税视同销售的区别
　　　3)企业外购资产赠与客户或员工
10:50 2013年度企业所得税汇算清缴合规性操作分析——扣除类
　　　—预提费用
　　　1)已取得发票但未付款
　　　2)已付款但未取得发票
　　　3)以前年度实际发生的、应扣未扣的支出，追溯调整或调整发行当年？
　　　—工资薪金
　　　1)派遣人员、实习生、返聘人员、临时工等费用税前扣除
　　　2)跨年度发放工资的税务处理
　　　3)补发以前年度工资的税务处理
　　　—职工教育经费
　　　1)MBA等教育费用可否作为职工教育经费
　　　—补充养老保险费、补充医疗保险
　　　—关联交易和关联方利息的扣除标准
　　　—佣金手续费处理要点
　　　—以前年度费用
11:30 2013年度企业所得税汇算清缴合规性操作分析——资产扣除
　　　—资产损失
　　　1)中国境内跨地区经营的申报流程
　　　2)坏账损失的确认及申报
　　　3)抵债资产的入账价值
　　　4)固定资产的转让和报废
　　　5)低于成本销售存货
　　　6)申报材料无法取得如何处理
　　　—固定资产折旧与摊销
11:50 互动答疑
12:00 午餐

第二部分——分享嘉宾：项南深圳普华永道
13:30 《中华人民共和国年度关联业务往来报告表》填写注意事项及同期资料的
质量评估
14:00 互动答疑
14:20 茶歇

第三部分——分享嘉宾：主管官员广东省国税局所得税处
14:30 广东省国税局官员权威解析2013年度深圳市汇算清缴工作部署及所得税新政
　　　—深圳市2013年度所得税汇算清缴要求
　　　—2013年度重要所得税政策解析（国家税务总局公告2013年第9号、第19号、第44号）
16:00 揭示2013年度企业所得税汇算清缴注意要点（税局在汇算清缴期间遇到的
企业常见问题）
16:20 互动答疑
16:30 活动结束

Agenda
9:00 Sign
9:30 Opening

Section One——Speaker: Cindy Li & Catherine Wu, PWC Shenzhen
9:35 New Policies in 2013
　　　—The Total Agency Consolidated Tax
　　　—Identification of High-tech Enterprises
　　　—Circular 70(CaiShui [2013] No. 70)
　　　—Announcement of the State Administration of Taxation NO. 11th, 2013
　　　—Announcement of the State Administration of Taxation NO.43th, 2013
　　　—Announcement of the State Administration of Taxation NO.62nd, 2013
　　　—Announcement of the State Administration of Taxation NO.3rd, 2014
10:20 Tea Break
10:30 Practical Problems on Income
　　　—Recognition of Income
　　　1)Influence of Contracts on Revenue
　　　2)Differences among Recognition of Income Caused by Sales Mode
　　　—CIT Adjustment of Equivalent Sales
　　　1)Forms of Equivalent Sales
　　　2)Differences between the Equivalent Sales in CIT and IIT
　　　3)Purchased Assets for Clients and Employees
10:50 Practical Problems on Tax Deduction
　　　—Supplementary Pension Insurance and Supplementary Medical Insurance
　　　—Standard of Deducting Affiliate Transaction and Affiliated Party Interest
　　　—Commission
　　　—Annual Cost Formerly
　　　—Withholding Expenses
　　　—Wages and Salaries
　　　—Employee Education Expenses
11:30 Problems on Assets
　　　—Loss of Assets
　　　—Fixed Assets Depreciation and Amortization
11:50 Q&A
12:00 Lunch

Section Two——Speaker: Alex Xiang, PWC Shenzhen
13:30 Guidance on Preparation of Enterprise Annual Reporting Forms for Related-Party Transactions and Quality Evaluation of Contemporaneous TPD
14:00 Q&A
14:20 Tea Break

Section Three——Speaker: Senior Officer Income Tax Department，Guangdong Provincial Office, SAT
14:30 The Administration of Shenzhen Final Settlement in 2013 and New Policies in Income Tax
　　　—Requirements of Shenzhen Final Settlement in 2013
　　　—The Analysis of New Polices in 2013
16:00 Important Items for Attention during the Final Settlement
16:20 Q&A
16:30 End

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2013年度企业所得税汇算清缴操作解析（深圳站）