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146号文的跟进，谈税总局【2015】16号公告

活动介绍：

3月18日，国家税务总局官网发布《关于企业向境外关联方支付费用有关企业所得税问题的公告》(下称：16号公告)，进一步明确企业向境外关联方支付费用的基本原则、管理要求以及税务机关追溯调整年限等相关问题。

16号公告的出台，是对[2014]146号文的一次正式的跟进，是继规范一般反避税管理和非居民企业间接转让财产企业所得税之后，推出的又一项落实BEPS行动计划、打击跨国逃避税的举措。公告中，明确列明了不符合独立交易原则支付费用的4种情形，并首次在中国提出了从受益性角度分析劳务费支付的合理性…………

理解16号公告，是企业财税相关人员在当下环境的一次知识更新。有利于把握住国家在反避税领域的行动进程与方向。

本次，F-Council第一时间联系并邀请知名事务所的相关合伙人，为大家在线分析16号公告的背景与内容，希望能够帮助会员更好的理解公告内容，把握机会。

本期价值：

l 追踪国家在反避税领域的进一步文件内容

l 更新关联方费用支付的企业所得税信息

l 掌握并了解不得税前扣除的4种情形

l 受益性角度分析劳务费支付的合理性

演讲嘉宾

廖雅芸    全球转让定价服务合伙人    毕马威

廖雅芸女士，中国注册会计师、中国注册税务师、香港注册税务师，专门从事转让定价工作，曾协助跨国企业进行转让定价争议解决、节税供应链筹划、转让定价模型设计、转让定价风险评估、总部服务收费筹划、预约定价、同期资料文件准备等业务。服务过的客户涉及消费行业、零售行业、化工业、电动及电子业、房地产、制药业和机械业等多个行业。

活动议程

14:00-14:10 16号公告的背景，与146号文的联系

14:10-14:20 16号公告出台的意义

14:20-14:40 明确4种不符合独立交易原则支付费用的情形

                  1.向未履行功能、承担风险，无实质性经营活动的境外关联方支付费用

                  2.就关联方提供的不能给企业带来直接或间接经济利益的劳务支付服务费

                  3.向仅拥有无形资产法律所有权而未对其价值创造作出贡献的关联方支付特许权使用费

                  4.因融资上市活动所产生的附带利益向境外关联方支付特许权使用费

14:40-15:10 从受益性角度分析劳务费支付的合理性(6类不能税前扣除的劳务活动)

                  1.与企业承担功能风险或者经营无关的劳务活动

                  2.关联方为保证企业直接或者间接投资方的投资利益，对企业实施的控制、管理和监督等劳务活动

                  3. 关联方提供的，企业已经向第三方购买或者已经自行实施的劳务活动

                  4.企业虽由于附属于某个集团而获得额外收益，但并未接受集团内关联方实施的针对该企业的具体劳务活动

                  5.已经在其他关联交易中获得补偿的劳务活动

                  6.其他不能为企业带来直接或者间接经济利益的劳务活动

15:10-15:30 Q&A

15:30            活动结束

Background：

On March 18th, the 16th bulletin was issued by the State Administration of Taxation. Further payment to foreign affiliates of enterprises, management requirements, as well as the basic principles of retroactive adjustment related issues such as length of the tax authorities.

The 16th announcement issued, is [2014]146, a formal follow-up of the paper, following specifications general anti-avoidance managing indirect transfers of property after the corporate income tax and non-resident enterprises, launched a plan of action implemented BEPS, initiatives to combat international tax evasion. In a notice explicitly stated does not meet the principles of independent trade paid for 4 kinds of situations, and for the first time in China from the perspective of benefit analysis of rationality of the fee paid ... ... ... ...

Understanding 16th announcement, is a knowledge of business tax related personnel in the present environment. To seize the national process and direction of action in the field of anti-tax avoidance.

This time, F-Council contact and invited well-known firms partner for all on-line bulletin 16th the background and content, to help members better understand the content of announcements, and grasp the opportunity.

Key Value Points:

l Track national content of further documents in the field of anti-tax avoidance

l Updating related party cost to pay corporate income tax information

l Knowledge and understanding shall not be deducted before tax of 4 kinds of situations

l Rationality of paid labour costs benefit analysis

Agenda:

14:00-14:10 16th announcement background, links with the 146th article

14:10-14:20 Bulletin 16th place significance

14:20-14:40 Pay 4 clearly does not meet the principles of independent trade

14:40-15:10 The rationality of labour costs from the perspective of benefit payments 15:10-15:30 Q&A

15:30            End