如何防范、控制和解决税务分歧——税务稽查的有效应对
近几年来，虽然国家税务总局一直在提倡转变职能、改进作风以及更好地为广大纳税人服务等理念并出台了一系列政策旨在实现结构性减税。然而，因为税收法规的频繁修改，各地方对税法的理解和执行不尽一致等原因，企业财税经理人在税法理解及实务处理上存在许多不确定性，税务分歧依然普遍存在。
常见的税务分歧：
—在税收申报过程中，由于税收法规规定模糊，纳税人的费用扣除受到税务机关的质疑
—依法申请退税、税收优惠时常遇到各种问题
—遇到容易产生分歧的税收法规时（如股权转让、公司重组和人员借调等），税务风险难以评估与控制
—……
税务稽查是税务分歧最集中、最尖锐、最难协调的时刻，所有无法在日常工作中有效解决及潜在的税务分歧将会在税务稽查中涌现出来，导致企业产生罚款，重复征税等经济与名誉损失。因此，如何防范、控制和解决税务稽查中面临的税务分歧成为财税经理人的关注重点。
活动主要内容：
—税务稽查中常见的税务分歧点与应对策略
—案例分享： 如何防范、控制和解决税务稽查中面临的税务分歧
（费用是否合理扣除，高新企业容易产生的税务分歧）
活动特邀分享嘉宾
在加入普华之前，范士勇先生在上海市税务局专业从事税务稽查工作并曾担任业务部门领导，他有10年的税务稽查领域的专业经验及两年IT行业专业经验，负责并参加总局、上海市局的多起重大及著名税务案件的检查，其稽查的数个案例被列为总局稽查局经典案例，具有丰富的税务稽查实战经验。此外，他还是国税总局内审师资团队的成员，全国及上海税务稽查人才库成员，上海市税务局信息化稽查团队核心师资，上海市税务局稽查实训基地负责人。
周晓琴 税务及商务咨询部经理 普华永道
周晓琴小姐拥有诸多为国际、国内客户提供税务及运营咨询的经验，服务领域包括中国税务分歧协调服务、集团架构重组、国际税收协定的理解及操作应用、集团公司的税收筹划及税务有效性分析、税务及运营合规性的检查及建议等。她拥有中国注册税务师资格。
流程安排
10:00 税务稽查中常见的税务分歧点与应对策略
10:30 案例分享： 如何解决税务稽查中面临的税务分歧
—案例（一）：高新企业税务分歧的解决
案例背景：税局质疑某企业将支付给总公司特许权使用费作研发费用扣除，该企业通过 分析高新企业特性及解释费用的合理性等努力，最终顺利解决税务分歧。
—案例（二）：费用是否合理扣除
案例背景：跨国企业子公司间相互提供服务，以内部结算单入账。 税局稽查时认定成 本不得列支且涉及税款500万。通过和税局的沟通最终有效解决税务分歧，处理结果为允许列支。
11:15 Q&A
11:30 活动结束
EVENT BACKGROUND
In recent years，State Taxation Administration always focus on how to improve service for tax payer and several related policies are published to realize Structural Tax Reduction. However, tax controversy is still exist and difficult to avoid due to frequently revision, difference of understand and execution of policies or other factors.
COMMON TAX CONTROVERSY
—Challenge from taxation officer about tax deduction during tax declaration
—Problems during application of preferential tax policies
—Tax risk is hard to control when business is related to some special policies
—Lost due to tax controversy during tax audit
Tax controversy is usually concentrated, obviously and hard to solve during tax audit, because that all the unsolved or potential controversy is springing up and has bad influence on companies on that moment. Therefore, tax controversy in tax audit is always under observation.
TOPIC WILL BE DISCUSSED IN THIS EVENT
—Tax Controversy during Tax Audit
—Case Sharing: How to deal with tax controversy during tax audit
SPEAKER
William FAN Manager PWC
Between 2003 and 2012, William worked in the Shanghai Tax Bureau and gained rich experience in tax audit. In his then capacity, William had taken a leading role in solving several sensitive and important tax audit cases. He was the member of internal audit group of the State Administration of Taxation(‘SAT’) and the member of Talent Pool major in Audit. He was a specialist in Digital Tax Audit and shared his experience and viewpoints within the tax authority’s network via national and internal major publications.
Elle ZHOU Tax Manager PWC
Elle has developed extensive experience in providing tax and business consultation to many multinational companies and domestic companies in China. Such services include Tax controversy services, Corporate Restructuring, Treaty benefit application and so on. Elle is also a member of the Chinese Institute of Certified Tax Agent.
EVENT SCHEDULE
10:00 Tax Controversy during Tax Audit
10:30 Case Sharing: How to deal with tax controversy during tax audit
—Reasonable Tax Deduction
—Tax Controversy of High-tech Companies
11:15 Q&A
11:30 End
