转让定价风险管理系列研讨会——关联关系与非贸付汇中的转让定价风险规避

转让定价风险管理系列研讨会——关联关系与非贸付汇中的转让定价风险规避

本期价值要点
1. 了解税局判定企业关联关系的存在标准，以及交易申报难点及应对方式。
2. 详解非贸付汇不同支付费用分类中存在的转让定价风险。

同行困惑
1. 在一些跨国企业中，哪些交易被税局是判断为存在关联关系的？很多企业在提交关联交易申报表的时候，经常会被税务机关弹劾，关联申报是税务机关稽查的基础，所以我们应该如何填写关联交易报表？哪些填写内容会容易出错？税务机关可能更关注哪些点？
2. 在一些外资企业中，企业应如何判断外籍派遣人员是否构成常设机构？当关联交易申报被税务机关弹劾了如何处理？企业需要在提交非贸付汇准备哪些材料？若资料不完善，税务机关要求的补充材料如何提供？

分享嘉宾
郁博士，普华永道中国北京办事处，转让定价服务合伙人
郁启生先生是普华永道中国北京办事处的税务合伙人。自1998年加入美国普华永道芝加哥以来，郁先生一直专职从事转让定价咨询工作，并自2004年以来专职从事有关中国的转让定价咨询工作。他被Legal Media Group列为世界顶尖的转让定价顾问之一。
郁先生在为各行业的中外跨国企业客户提供转让定价服务，具有为客户提供全面的转让定价服务的丰富经验，包转让定价咨询、同期资料准备、企业和无形资产价值评估、全球和区域性业务结构安排、转让定价争议的解决等。郁先生经常在转让定价专业会议上发表演讲，也经常与国家税务总局及地方税务机关负责转让定价的官员就转让定价的技术问题进行交流，并建立了良好的工作关系。
郁先生曾在美国马里兰大学就学并取得经济学硕士和博士学位，也曾在中国南京大学就学并取得数学学士学位。

议程安排：
13:00 签到
13:30 关联关系与转让定价的风险
1) 税局如何判定企业关联交易的存在。
2) 关联交易相关政策解析
3) 企业关联交易申报难点及应对方式(税局关注点)
4) 关联关系表的填写及申报要点
15:00 茶歇
15:30 非贸付汇中可能存在的转让定价风险(无形资产，股权转让等)
1) 不同架构/模式下可能存在的付汇及转让定价风险
2)  外派人员代垫款项及税务处理
3) 非贸付汇材料提交中的转让定价风险
4) 亏损企业的付汇与转让定价考量。
17:00  活动结束

The Workshop For The Series Of Management Of The Risk TP----The Risk Aversion Of TP Between Affiliate And Non-Trade Payment.

The Valuable Key Points of the activity：
1.Understanding the standard how to balance the relationship among affiliate by tax bureau and the way to solve the difficulty.
2.Explain all kinds of classical payment fee of non-trade payment which exist in the risk of TP.

Issues and concerns you may also suffer from:
1. During some oversea-funded enterprise, which transaction should be judge the affiliate relationship by tax bureau? Many enterprises are challenged by tax bureau when handle over the affiliate transaction report, Affiliate report is the basic of checking by tax bureau, so we should to understand how to fill the affiliate report correctly. What’s the point that tax bureau focus on?
2.During some oversea-funded enterprise, How to define PE? Will the overseas affiliate be considered as having a service permanent establishment in China? What material does the company need when handle over to tax bureau? How to provide supplementary material when Tax Bureau asks for?

Guest Introduction：
Qisheng Yu is a tax partner of PwC China based in Beijing. He started his PwC career in Chicago in 1998, and has since been specialised in transfer pricing, including in China transfer pricing since 2004. He is listed by Legal Media Group among the "World’s Leading Transfer Pricing Advisors."
Qisheng has provided a broad range of transfer pricing services to multinational clients in a variety of industries. His services to clients have included transfer pricing planning and documentation analyses, business and intangible property valuation, global and regional structuring,
Qisheng is a frequent speaker at professional seminars, and has conducted numerous round table discussions with Chinese tax officials at both the national and local levels.
He received his M.A. and Ph.D. in Economics from the University of Maryland, College Park, and B.Sc. in Mathematics from Nanjing University.

Agenda:
13:00-13:30 Opening
13:30-15:00 The Risk Between The Relationship Of Affiliate and TP.
●  How To Judge The Exist Of Affiliate Transaction By Tax Bureau.
●  Reading Relate Policy About Affiliate Transaction.
●  The Difficulty and Copying Style When Enterprises Declare Affiliate Transaction.(From Tax Bureau Point.)
15:00-15:30 Break Tea
15:30-16:30
●   Risk analysis for payment and TP in different structure and business mode.
●   Outbound remittance to overseas related entities on cost reimbursement   basis.
●   Foreign payment and TP issues for loss-making enterprises?
16:30-17:00 Q&A
17:00      End