抓住新政动向，把握合同重点，技巧应对非贸付汇
活动简介
非贸付汇难题始终是外资企业的心头坎，而税局对非贸付汇的监管始终态度坚定，监管形势日益严峻，新的税务政策也不断冲击着企业的非贸付汇。2013年国税局、外管局联合发布40号公告，强调了对非贸付汇的事后监管，给企业提出了新的要求。2014年初，营改增政策全面推广，影响着企业非贸付汇代扣代缴的流转税。近日，国税局公布委托投资下受益所有人新规，明确需支付境外专业机构服务费或佣金。非贸付汇，这是一个牵动着无数财税同行的命题。
同行观点：
—后40号公告时期，税局对备案的监管形势如何？
“40号公告的出台其中一个含义就是要加强事后监管，那么执行到现在监管的环境和形势是什么样的？”
—合同拟定的不完善将产生何种风险？
“服务费和特许权使用费的核定利率不同，那么怎么拆分合同才是比较合理会被税局认可的？”
—税局心思难捉摸，如何与税局更有效的沟通？
“非贸付汇的同一份合同拿给不同的税局去看，他的口径是不一样的。外企签的比较多的都是框架性的合同，和税局沟通的时候主要看你怎么解释，这个很大一部分也要取决于税局的态度。”
此次活动，F-Council特邀资深税务专家叶永青先生从企业和税局两个角度对非贸付汇进行解读，帮助企业从前期做好风险规避，更从容的应对非贸挑战！
活动分享嘉宾
叶永青 全国税务技术中心、转让定价服务组 合伙人 德勤华永会计事务所
叶永青先生作为德勤上海的合伙人，拥有超过14年的专业税务服务经验，其中包括12年以上的转让定价服务经验，在包括转让定价同期资料准备、转让定价纳税争议解决、预约定价和国际税务筹划等服务领域具有丰富经验和积累。
除转让定价领域外，叶先生亦作为德勤全国税务技术中心的合伙人，主要负责帮助税务部同事解决关于中国和跨国税务的疑难问题，包括转让定价和国际税务问题的税务筹划等，叶先生曾负责就多个复杂税务技术问题与企业和税务机关进行沟通谈判。
叶先生曾服务客户涵盖众多行业，例如制造业，批发零售行业，金融业，房地产行业等。在2008年，叶先生被派往德勤美国工作18个月，期间专注于国际转让定价税务工作。除此之外，叶先生还在多所大学的税务硕士项目中担任校外导师，并且长期担任税务论坛的演讲嘉宾
叶先生是中国注册会计师，同时也拥有中国律师职业资格。
13:00 签到
13:30 了解最新动态，掌握非贸付汇新形势
—营改增106号文对企业非贸付汇的影响
—受益所有人补充新规对委托投资情况下服务费及佣金的支付
—40号公告备案事后监管重点分享
—跨境人民币热潮：人民币付汇VS外币付汇
- 案例分享：人民币付汇真的是捷径吗？
14:15 企业非贸风险规避从头抓——合同条款设置
—税局眼中的非贸合同警示区域：合同标的、合同金额、支付方式及涉税条款、合同履行期限、地点和方式、合同内容的真实性与合理性
—更有技巧性的的合同设置筹划：拆分合同
—更有效沟通：透析税局角度思维观点与评判依据
—实操演习：真实合同条款设置修改
15:30 茶歇
15:45 实际案例分享：某制造型企业在非贸付汇中遇到的挑战
—案例陈述与分析
—现场同行探讨，出谋划策
—中介精彩点评
17:00 活动结束
Introduction
In 2013, State Administration of Taxation and State Administration of Foreign Exchange announced [2013] No. 40. The taxation emphasizes the supervision after the non-trade foreign exchange payment has been paid which actually is a high requirement. In the beginning of 2014, the pilot BT to VAT is nationally carried out and changes on the withholding turnover tax. Recently, State Administration of Taxation announced the new taxation about beneficial owners in authorized investments and requires the service fees or commissions must be paid to the overseas professional agencies. Non-trade Foreign Exchange Payment is the topic that thousands of financial peers pay attention to!
Peers Views:
—What’s the current supervision of non-trade foreign exchange payment?
“State Administration of Taxation and State Administration of Foreign Exchange announced [2013] No. 40 to emphasizes the supervision. What’s the current supervision about this?”
—What kind of risk will imperfect contracts bring to us?
“Verification of tax rate about service fees and royalty fees are different. What kinds of splitting contacts will be certificate by the taxation bureau? ”
—How to explain business to taxation bureau and how do they recognize the business?
“Different tax bureaus will have different verifications about one contract, and most of foreign companies use framework contacts. So communicate with taxation bureau is very important. The verification is up to the tax bureau.
In this workshop, F-Council invited Bill Ye to analysis non-trade foreign exchange payment from both company and taxation bureau side to help you reduce the risk!
Speaker
Bill Ye Transfer Pricing / National Technical Center Partner Deloitte Shanghai
As a Partner specializing in tax and transfer pricing, he has more than 14 years tax service experience in Deloitte with more than 12 years extensive experience in contemporaneous transfer pricing documentation, transfer pricing audits, advanced pricing agreements, and international tax planning.
In addition to his transfer pricing experience, he has also worked as tax partner in the National Tax Technical Center of Deloitte China to assist Deloitte tax team to deal with comprehensive and complex domestic and international tax issues. He has been responsible for negotiation and communication with tax authorities in many complex tax dispute cases.
He has served more than 40 clients in a wide variety of industries, such as manufacturing, whole sales and retailing, financial, real estate, etc. In 2008, he was sent by Deloitte China to work in Deloitte US firm for a 18 months period focusing on international transfer pricing practice. He is also an active speaker in many tax event and seminar including tax programs with various Universities.
Professional Qualifications
PRC Certified Public Accountant
PRC bar license.
Agenda
13:00 Registration
13:30 Know more about tax policies & Catch the new situation about non-trade foreign exchange payment
— Influence of VAT [2013] No.106 on non-trade foreign exchange payment
— Non-trade foreign exchange payment under the new taxation about beneficial owners in authorized investment
— Key points of the supervision after [2013] No. 40 announced.
— Hot topic：Cross-border RMB VS Foreign Currency
- Case sharing：Will cross-border RMB be a more convenient way?
14:15 Reduce the risk of non-trade foreign exchange payment from the beginning ——Setting contract
— Warning area of non-trade foreign exchange payment contract in taxation bureau’s eye ( contract object, contract amount, payment modes and tax-related matters, the time limit、place and method of performance , authenticity and reasonability.
— More skillful setting: splitting contact
— More effective communication：Analyze tax bureau ‘s thinking views and evaluation basis
— Practice：revising contract
15:30 Tea break
15:45 Practice cases sharing：Challenges on non-trade foreign exchange payment
— Case presentation and analysis
— On-the-spot discussion and communication
— Comment from Firm
17:00 The End
往期活动回顾：
