境外税制系列——洞悉美国联邦税制

活动背景

美国作为全球经济中心，聚集众多财富500强企业集团总部，加之与中国的贸易往来频繁，因此一直是各财税同行的关注重心。由于税制和市场融资环境不同，涉及到的税收、会计、资本运作等都有很大差异，这给中国区财税同行的实际工作带来了前所未有的挑战。

Activity background

As the global economic center, America is headquarters for many Fortune 500 companies. In addition, the intercourse in economy and trade between China and America is becoming more and more frequent. Financial and tax staff always pay great attention to the US tax. As tax system and market environment are different, these related tax revenue、accountant and capital operation also work in a completely different way, which actually bring unprecedented challenges to our financial staff in China.

价值要点

1.     学习美国税制框架体系，和美国联邦税制

2.     了解美国如何判定常设机构和看待转让定价

Key Value Points

1.     Learning the US tax framework, and US federal tax

2.     Realizing how the US define permanent body and treat transfer price

同行困惑

1.     我们总部在美国，希望了解它的税制，征税方式，以及和中国的对比。另外想知道美国是如何看待转让定价的，尤其是特许权使用费这块，因为以前不收，现在要对我们收了。

2.     在美国有子公司，想了解美国个税。我们公司有一个美籍员工，是绿卡持有者，他有3个孩子，夫妻只有一方有收入，美国中国两边跑，中国呆的更久，这种情况下在美国是如何缴税的？

Peer Concerns

1.     Our headquarters is based in the US, and I wish to learn its tax system, and the comparison of US system and China system. Besides, I want to know how the US regard transfer price, especially the royalty fee.

2.     Our company sets up a subsidiary in the USA, and wants to learn the American personnel income tax. There is an employee who holds green card in our company, and he works both in china and America, but longer in china. In addition, he has three children, and his wife is a housewife. In this condition, how would he pay tax in the USA?

分享嘉宾

David Allgaier执行总监 国际税务部 安永

David自2008年起常驻于上海，已有超过16年的关于欧洲和亚太区与美国联邦税之间问题的处理经验。David主要从事的美国税务咨询服务包括：控股公司架构、利润回归、代扣代缴税款税务筹划、资本资产配置规划以及并购重组交易税务咨询。

Speaker

David Allgaier Executive Director International Tax Service EY

Currently based in Shanghai since 2008, David has over 16 years of client-serving experience, in Europe and Asia Pacific on matters related to US federal income tax inbound and outbound planning and structuring. David advises on a wide range of tax matters related to holding company structuring, profit repatriation, withholding tax planning, tax-efficient financing alternatives, and merger & acquisition transactions.

活动流程

14:00 会议开始

14:05

1.     美国联邦税制概述

l  联邦税制下的主要税种

----企业所得税

----美国公民的个人所得税

----非美国公民的个人所得税

l  企业分类下对应的不同税收

l  中国税制VS. 美国税制

2.     美国角度下的国际税收

l  美国如何判断常设机构

l  美国如何看待特许权使用费的支付

15:00 Q&A

15:15 结束

Agenda

14:00 Begin

14:05

1．Overview of the US Federal Income Tax System

l  Key tax provisions

----Enterprise income tax

----Taxation of US persons

----Taxation of non-US persons

l  Entity classification

l  Comparison of US system vs. China system

2.  International Tax from the Perspective of the US

l  How to define permanent body

l  How to treat royalty fee

15:00 Q&A

15:15 End