后金融危机时代，跨国公司已经无法单纯依靠其中国业务的粗放式增长来收获中国市场的超额利润，所以如何重组中国业务的架构来确保利润实现的最大化已经成为每一跨国公司迫在眉睫的问题。其中，如何疏通非贸付汇的渠道已支持总部的运营，是否考虑集中中国业务而设立地区总部以及如何处理已在中国各地设立的分支机构等等。更为重要的是，如果整体设计重组思路而统一对上述诸项问题的考虑以致发挥出重组的协同效应。
慧岩咨询特邀跨国公司税务处理专家胡志强先生讲授 “后危机时代跨国公司中国业务之税务重组”课程。他将从非贸付汇、营改增、地区总部以及分支机构重组的几个角度去阐释跨国公司税务重组的要领。
On post-crisis era, the multi-national corporation cannot simply rely on
its China business extensive growth to get the China market profits, so how to
restructure China business structure to ensure the maximization of profit
realization has become the imminent question for every multi-national
corporation. Among them, how to clear the channel of non-trade exchange payment
has supported the headquarters’ operation, whether to consider the centralized
China business and set up regional headquarters and how to handle the branches
set up in China etc. More importantly, if the overall design ideas and uniform
the considerations of these questions that play a synergistic effect of
recombination.
Wisdom Rock will specially invite the tax handle expert, Mr. Hu Zhiqiang
to present the course of “the tax reshuffle China business of Multi-national
Corporation on post-crisis era”. He will explain the key point of Multi-national
Corporation’s tax reshuffle from non-trade exchange payment, value-added tax
reform, regional headquarters and branch restructuring.
课程目标 Course Target:
1. 梳理与疏通非贸付汇的途径，指导如何说服税局
Clear and dredge the way of non-trade
exchange payment, guide on how to persuade the Tax Bureau
2. 揭示非贸付汇的转让定价风险及其最新趋势
Reveal the transfer pricing risk of non-trade
exchange payment and its new trend
3. 揭示地区总部不得不设的法律考虑及益处
Proclaim the legal consideration and benefits
which must be set by the headquarter
4. 分析如何建设、重组分支机构的税务考虑
Analyze how to construct and recombine the
tax considerations of branches.
一、 非贸付汇 / 跨境取费
Non-trade exchange payment/ Cross-border
service fee
1. 取费类型及流程 The type and process of service fee
2. 特许权使用费 （包括技术许可） Royalties (including technical license)
1) 税务处理 The tax handling
2) 外汇处理 The foreign exchange handling
3. 服务费 Service fee
1) 税务处理 The tax handling
2) 外汇处理 The foreign exchange handling
4. 代垫费用 Advanced payment
1) 税务处理 The tax handling
2) 外汇处理 The foreign exchange handling
5. 定性－费用类型的识别 Qualitative-the identification of fee type
6. 量化－转让定价角度的考虑 Quantization-the consideration from transfer price
aspect
二、 营改增
Value-added tax reform
1. 改增的一般介绍
The common introduction of value-added tax
reform
2. 营改增对非贸付汇的影响
The influence on non-trade exchange payment
of value-added tax reform
1) 特许权使用费 Royalties
2) 服务费 Service fee
三、 地区总部
Regional headquarter
1. 法律上不得不设的原因
The must-set reason on legal
2. 税务/财政上设立的益处
The benefits set on tax / financial
四、 分支机构的重组
The recombination of branch
1. 理论准备 The theoretical preparation
1) 办事处/分公司 Representative/ branch office
2) 应税分公司/非税分公司 Taxable branch/ non-tax branch
2. 实操建议 Practical advice
1) 向左走？向右走？—— 关？留？ Walk left? Walk right?—Close? Stay?
2) 非税分公司的行为守则 The behavior principles of non-tax branch
更多详情，请联系：Chris Lin | Tel: 86-21-6142 1635*8002 | Mob: 86-136 3652 7143 |
Email: chris.lin@wisdomrockcorp.com