海关估价制度详解及潜在税务风险分析

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海关估价制度详解及潜在税务风险分析

本期价值要点：
1. 中国海关估价制度详解
2. 进口货物特许权使用费的海关估价风险
3. 海关估价与转移定价的联系与区别

同行的困惑：
1. 海关的估价机制是怎样的？它是什么样的一个频率(比如在什么时点会去做这个估价呢)？其实我并不是特别了解海关，它是否是有个系统呢？这个估价机制能否大体做个介绍？
2. 我更加好奇的是海关估价和转移定价的区别和联系。对企业而言，从估价的角度要注意哪些因素，当海关估价与TP价格产生冲突的时候，需要采取哪些措施？
3. 海关如何核算特许权使用费？企业如何证明特许权使用费的合理性？其实海关每年都会来做一个onsite audit,虽然说我们在海关估价中暂时没有遇到困难，但是我们从海关的态度中能明显感觉海关对于特许权使用费这一块关注度非常高，也许他们担心我们将货物以低价进口后，然后以特许权使用费的形式支付出去。

演讲嘉宾：
毕马威 海关及贸易事务合伙人
Speaker于2005年加入毕马威，一直致力于为跨国企业提供涉及税务、海关、转让定价等多方面的相关服务。在加入毕马威之前，他曾在中国海关任职9年，在其任职期间，负责海关估价、商品归类和稽查等工作。他熟悉海关审价、归类、税收征管、减免税等关务领域的法规、实务操作及常见问题。擅长外贸、通关合规性审查及最佳流程设计、海关审价风险评估及解决、归类及原产地确定、海关稽查及纳税争议解决等。
毕马威 海关及贸易事务总监

议程安排
14:00 中国海关估价制度详解
1. 中国海关估价的法律体系框架
2. 海关估价方法及数据来源
    a)企业的申报价格是否是海关的征税价格？
    b)成交价格法的前提与特殊关系对成交价格的影响？
3. 海关估价中的价格质疑程序与价格磋商程序
    c)哪些情况下海关会启动价格质疑？
    d)如何有效应对海关估价的质疑？
    e)如何提高价格质疑磋商效率？
14:30海关估价风险
1. 海关估价中存在哪些风险？
2. 进口货物特许权使用费海关估价及应对？
3. 海关估价与转移定价的联系及区别
    a)海关对于跨国公司转移定价审查的趋势及内容
    b)转移定价中的海关估价风险
    c)转移定价的同期资料是否能用作海关估价？
15:15 互动答疑
15:30 活动结束

Key Value Points:
1. Detailed Interpretation of Customs Valuation in China
2. Customs Valuation Risk of import goods loyalties
3. The connection and difference between Customs Valuation and Transfer Pricing.

Peer Confusion:
1. What is the system of Customs Valuation? And what is the frequency of it? To be honest, I don’t have a clear understanding of Customs Valuation, so could we have a lecture about it?
2. I am more curious about the connections and difference between the Customs Valuation and Transfer Pricing. What should we pay focus on in Customs Valuation? When there are differences between Customs Valuation and Transfer Pricing, what should we do to handle the risk?
3. How does the customhouse value loyalties? And how can we prove the rationality of the loyalties? Actually, the customhouse comes to have an onsite audit every year, so even though we never met any difficulties in Customs Valuation, but we can notice that they pay a lot attention in the loyalties. Maybe they have doubt that the companies will import the goods at a low price but later they will pay more by using the loyalties.

Agenda:
14:00 Detailed Interpretation of Customs Valuation in China
1. Legal system of Customs Valuation in China
2. Method and Database of Customs Valuation
    a) Is the price which the company declare same with the tax price which the customhouse charges？
    b) The premise of the method of dealing price& The impact of special relationship
3. The procedure of price querying and negotiation
    a) What kind of circumstance will draw the attention of the Customhouse?
    b) How to deal with the query of the Customhouse?
    c) How to make the negotiation more effective?
14:30 Risks of Customs Valuation
1. How many risks are there in the Customs Valuation?
2. The Customs Valuation of loyalties of import goods?
3. The differences and connections between Customs Valuation and Transfer Pricing
    a) The investigation tendency of Transfer Pricing in the view of the customhouse
    b) The Customs Valuation Risks in Transfer Pricing
    c) Can the corresponding material for Transfer Pricing be used for the Customs Valuation?
15:15 Q&A
15:30 Ending