新形势下的企业非贸付汇管理创新
——从实务迈向战略管理

项目介绍
新形势下的非贸付汇不仅需要追求对外支付的成功，更应该以战略思维谋全局，综合统筹安排企业非贸付汇管理，旨在提高非贸付汇效率的同时减轻后续税务风险

非贸付汇一直是跨国企业关注的热点之一。自从《关于服务贸易等项目对外支付税务备案有关问题的公告》(国家外汇管理局公告2013年第40号)出台后，如何在提高非贸付汇效率的同时规避事后税务风险成为了企业财税经理人追求。在反避税监管趋势日益严峻的今天，为实现这一目的，掌握国际国内反避税最新形势与上海监管现状，理解税局的态度与判断标准，建立与规划高效的集团非贸付汇策略成为战略型企业非贸付汇管理的前提与基础。

学习目标：
l温故：回顾及梳理非贸付汇涉及的税务/外管核心政策
l知新：了解国际国内新形势对企业非贸付汇实务带来的影响及应对策略
l知己：学会如何全面评估及提早规避企业非贸付汇行为涉及的税务风险
l知彼：明晰税局的监管力度及对政企争议焦点的理解与判断标准
l借鉴：通过案例鉴赏掌握非贸付汇常见问题应对技巧
l升华：学习如何从战略管理的高度全面规划集团非贸付汇策略

来自企业的困惑
l40号文没有简化企业的付汇流程，如何能提高付汇效率又能规避后续税务风险？
lBEPS/国家税务总局反避税监管新动态会对非贸付汇产生怎样的影响？
lIT 服务费备案时，税务的审阅重点有哪些？企业提供哪些方面的支持材料能让税局接受是服务费而非特许权使用费?  怎样的支持资料会让税局判定是特许权使用费？
l长期亏损的企业是否容易引起税局的担心? 需要企业配合提供哪些支持资料,可以规避对外支付引发的税务风险？
l如何通过合同拟定来防范风险并规避税收责任，如通过利用合同标的的描述进行特许权或无形资产的合理筹划安排？

课程收益
l政府、企业、中介齐聚一堂，全方位交流企业非贸付汇实务难题
l了解国际国内新形势对企业非贸付汇实务带来的影响
l学习企业付汇风险管控及疑难问题解决的最佳实践
l生动案例全面解析企业付汇税务风险管控的棘手问题
l知晓上海非贸付汇监管现状，明晰税局对于常设机构/集团服务费等争议焦点的理解与判断标准
l学习如何从战略管理的高度，全面规划集团非贸付汇策略，在提高非贸付汇效率的同时规避税务风险

培训对象
涉及非贸付汇业务的中外资企业-财务/税务-中高层管理人员(总监/经理/主管)

课程大纲概览：

企业非贸付汇实务指南篇
l非贸付汇实务面临的挑战与新形势
l非贸付汇实务涉税规定与常见问题解析
l官方揭示非贸付汇监管现状
l非贸付汇涉及的转让定价调查现状和实例分享交流

企业非贸付汇战略管理篇
l新形势下企业非贸付汇战略管理需要考量的因素
l企业非贸付汇的战略管理

讲师介绍：
亚太区税务总监   某知名集团企业
讲师有多年在税务领域的从业及管理经验。目前担任某集团企业亚太区税务总监，拥有丰富的国内及国际税务经验并全面负责集团亚太区税务团队的管理与咨询工作。其所领导的团队在非贸付汇、转让定价、兼并重组及税务合规等方面有着丰富的实战经验。

特约嘉宾介绍：
主管官员         上海税务局
Judy Hou国际税务服务合伙人安永
拥有超过14年的税务专业服务经验，负责的项目涉及国际税务的各个领域。从事的国际税务及商务咨询涉及跨境的并购与企业内部重组，在华投资结构优化分析，以整体税务及运营管理优化为目的的中国业务模式和营运操作咨询，双边税收协定优惠待遇的研究、筹划与实际操作，境外间接转让中国被投资企业的风险研究与实际操作，各类型贸易与非贸跨境交易的税务分析与筹划，与税务部门的谈判及特别税务申请，在华现金的跨境筹划，以及中国企业海外投资项目的税务筹划与架构设计等。

资深专家      知名中介
日程安排：

 

第一天		第二天
9:00-9:30	签到	9:00-9:30	签到
9:30-9:45	非贸付汇实务面临的挑战与新形势	9:30-10:00	新形势下企业非贸付汇战略管理需要考量的因素(下)
9:45-12:00	非贸付汇实务，常见问题与案例解析	10:00-12:00	企业非贸付汇战略管理(上)
13:30-15:30	官方揭示上海非贸付汇的监管现状	13:30-14:30	企业非贸付汇战略管理(下)
16:00-17:00	新形势下企业非贸付汇战略管理需要考量的因素(上)	14:30-16:30	非贸付汇涉及的转让定价风险规避
		16:30-17:00	学员总结

一、非贸付汇实务面临的挑战与新形势

l非贸实务面临的挑战

l非贸实务面临的新形势

二、非贸付汇实务涉税规定，常见问题与案例解析

(基本流程、涉及的税务/外管政策梳理、材料准备，案例分享)

l服务费/特许权使用费对外支付

——基本流程、涉及的税务/外管政策梳理

——合同的准备与税负考量

——支持性材料的准备

l股息、红利、利润对外支付

——基本流程、涉及的税务/外管政策梳理

——股息红利支付前提与相关税负考量

——相关税收协定中的税收优惠条件

l代垫款对外支付

——基本流程、涉及的税务/外管政策梳理

——代垫款涉及的税负考量

——代垫款合同拟定的注意事项

——代垫海外商业和社会保险的注意事项

——代垫工资时的注意事项

l个人工作报酬/境外劳务费

——境外劳务费的总类和支付要求

——常设机构的风险规避

——境外劳务费涉及的税负考量

l其他款项对外支付

——担保费

——融资租赁租金

——不动产转让收入

——股权转让收入

——其他未豁免事项

三、官方揭示上海非贸付汇的监管现状

l2015年非贸付汇监管新变化及上海市工作部署

l合同备案环节审查重点与企业常见问题举例

——合同审核重点

——承包工程或提供劳务项目

——利息、租金、特许权、财产转让等源泉扣缴项目

——股息、红利等权益性投资收益项目

l申报缴税环节审查重点与企业常见问题举例

——税局对常设机构的判定标准

——税局对服务费及集团内部管理费用分摊的监管

——税局对IT 服务费对外支付的监管(与特许权使用费的划分)

——税局对股息红利对外支付的监管

——税局对代垫款对外支付的监管

——税局对不征税服务的判定与审查重点

l支付备案环节关注重点与企业常见问题举例

l后续审查关注重点与企业常见问题举例

四、非贸付汇涉及的转让定价风险规避

l非贸付汇涉及的转让定价调查现状与未来发展趋势

l转让定价调查实例分享(引发调查的起因，政企争议的焦点等)

l非贸付汇涉及的转让定价风险规避建议

企业非贸付汇战略管理篇

五、新形势下企业非贸付汇管理需要考量的因素

l非贸付汇与常设机构的关系

——常设机构判定对企业非贸付汇实务的影响

——不构成常设机构时特许权使用费与租赁费的考量

——IT 服务费中的软件和服务区分

——境内外服务的划分的应对思考

——进口大型生产设备时的特殊考虑

l非贸付汇与高新技术企业的关系

——已拥有核心知识产权, 为何还支付技术许可费?

——已拥有的IP是核心知识产权吗?

——自主的IP 和 支付技术许可费的IP的区别?

l非贸付汇与合同的关系

——合同的应对思考

——支持资料的应对思考

ll其他影响企业非贸付汇管理的因素

——非贸和转让定价的关系

——非贸和企业税负的关系

——非贸和BEPS的关系(案例解析实质的归并和拆分/整合，穿透的考量等)

——非贸和海关业务的关系(专利权/专有技术使用权/商标权涉及的特许权使用费争议)

——非贸和税局反避税监管的关系(《一般反避税管理办法(试行)》剖析)

六、非贸付汇战略管理实践

l企业非贸付汇的战略管理

——战略的定义与企业财务/税务战略的考量

——内部沟通管理之流程管理(与内部业务部门)

——内部沟通管理之预期管理(与总部财税部门):

——外部沟通管理的实践

l企业非贸付汇的后续管理

——为什么要支持资料的持续收集和管控流程？

——什么样的支持资料能被税务机关接受?

——如何支持资料的有效性?

——如何提高有效支持资料的管理？

Project Introduction
Non-trade foreign exchange payment under the current position is not only pursuing the success of exchange payment, but also focusing on the whole picture of strategic management to increase the efficiency of non-trade foreign exchange payment and decrease the following tax risk.

Non-trade foreign exchange payment usually is the one of the hottest points that multinational enterprises concerned. How to increase the efficiency of non-trade foreign exchange payment and decrease the following tax risk is becoming the pursuit of finance and tax managers after the issuing of Public Notice of Exchange Payment Tax Filing Matters on Services Trade and other projects. Therefore, under the serious regulation of Anti-Avoidance, controlling the new status of international and domestic Anti-Avoidance and current regulations of Shanghai, understanding the manner and judgment standards, building and planning an efficient non-trade foreign exchange payment strategy are becoming the premise and basis of non-trade foreign exchange payment. 

Learning Target:
lReview the core policies about the taxation and exchange regulation that related to the non-trade foreign exchange payment
lUnderstand the impact of new international and domestic situations on the enterprises non-trade foreign exchange payment and coping strategy
lLearning how to evaluate and avoid the tax risks that related to non-trade foreign exchange payment
lUnderstanding the supervision and regulation of tax department and argument points between government and enterprise
lKnow the solutions for the common problems from non-trade foreign exchange payment based on case study
lLearning how to plan non-trade foreign exchange payment from the point of strategic management

Confusions of Enterprises
lHow to increase the efficiency of exchange payment and avoid the following tax risks when the procedure of exchange payment is not simplified in NO. 40 notice?
lWhat is the impact of new situation of Anti-Avoidance from SAT on non-trade foreign exchange payment
lWhat are the inspection points of tax department about the filling of service cost? What kind of supporting materials can be accepted by tax department to regard as service cost instead of royalties? lWhat kind of materials can be accepted by tax department to regard as royalties?
lIs it possible that concerned by tax department because of the long-term loses.   What kind of materials should be supported by enterprises to avoid the tax risks from foreign exchange payment?
lHow to prevent the risk and avoid the tax responsibility by contract protocol such as the reasonable planning of concession or intangible assets by using the description of subject of contract?

Learning Benefits:
lCommunications about the problems of non-trade foreign exchange payment by the discussions among the government, enterprises and agency.
lKnow the impact of international and domestic situation on the non-trade foreign exchange payment of enterprises.
lLearning how to manage and control the risk of exchange payment and take the best practice on dealing with the relate problems.
lUnderstanding and solving the problems that from risk management on the non-trade foreign exchange payment by using varies of case studies.
lUnderstanding the current regulatory status about the non-trade foreign exchange payment in Shanghai and being aware of the judgment criterion on the service fees and other points in the permanent institutions or groups.
lLearning how to plan the strategy of non-trade foreign exchange payment to increase its efficiency and avoid the tax risks from the strategy management.

Brief of Learning:
Guide of non-trade foreign exchange payment in practice
lThe challenges and new situations of non-trade foreign exchange payment in practice
lTaxation rules about the non-trade foreign exchange payment in practice and explanations for other problems
lThe current regulatory status of non-trade foreign exchange payment from the offical point of view
lThe investigation status and case sharing of transfer pricing which is related to the non-trade foreign exchange payment
Strategic management in non-trade foreign exchange paymen
lThe factors that should be concerned for the strategic managemnt of non-trade foreign exchange payment
in new stations
lStrategic management of non-trade foreign exchange payment

Speakers
Officer   Shanghai Municipal Office
Judy Hou    International Tax Services partner EY
Judy is International Tax Services (ITS) partner of EY Central China, with professional tax services experiences that cover a wide spectrum of different natures and clients are from various industries and locations. As an experienced ITS adviser, Judy is specialized in various international and cross-border taxation matters. She has been in charge of international tax and business advisory projects of various natures, including cross-border M&A and intra-group reorganization, optimization of China investment structure, tax efficient supply chain management, treaty benefit and permanent establishment, tax planning of various cross-border trade and non-trade payments, negotiation with tax bureau and application for special ruling, tax planning and holding structure design of China outbound investment, etc.
Specialist  Famous agency

EVENTS SCHEDULE
 

Day 1		Day 2
9:00-9:30	Sign in	9:00-9:30	Sign in
9:30-9:45	Current challenges of non-trade foreign exchange payment and new present situations	9:30-10:00	The factors that should be considered by strategic management of non-trade foreign exchange payment under the current new situations (Part 2)
9:45-12:00	Non-trade foreign exchange payment: Common problems in practice and case analysis	10:00-12:00	Strategic management of non-trade foreign exchange payment( Part 1 )
13:30-15:30	The description of current regulation in Shanghai for non-trade foreign exchange payment from official views	13:30-14:30	Strategic management of non-trade foreign exchange payment( Part 2)
16:00-17:00	The factors that should be considered by strategic management of non-trade foreign exchange payment under the new situation (Part 1)	14:30-16:30	Risk aversion of Transfer pricing which is involved in the non-trade foreign exchange payment