非贸付汇过程中的热点税收问题解析(苏州站)

活动介绍：

       作为反避税领域的重头戏，“非贸付汇”一直是税局方面十分关注的内容。从去年146号文要求全国税局“摸底排查”近10年来企业的的关联支付情况，到如今3月18日正式发布的【2015】16号公告《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》，无不表明了该领域将会是未来关注的重点方向。

       对于企业来说，虽然法律规定越明晰，越有利于企业把握，达成合规的效果。但如果不能准确的了解最新动态，结合自身实际，恐怕也难在日常工作中把握住方向。

       此次，F-Council借16号文的“东风”，详细罗列了一些非贸付汇过程中，企业遇到的一些热点税收问题，邀请本地知名事务所所长，为大家解析问题、分享经验。

部分热点税收问题：

l  非贸付汇的流程是怎样的?

l  对外付汇税务备案需要提交哪些资料?

l  非居民付汇应关注哪些涉税风险点?

l  企业所得税境内外所得如何划分?

l  电子商务模式是否涉及常设机构认定风险?

l  转让专利所有权属于特许权使用费吗?

l  代垫费用如何支付?

l  支付设计费会构成特许权使用费吗?

l  对外支付信息、资料费会被税务机关认定为特许权使用费吗?

l  委托研发合同支付研发费有何涉税风险?

l  “营改增”是否会影响对外支付中境内税款在双方的承担方法?

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活动特邀分享嘉宾

严康       苏州市兴瑞税务师事务所    所长

注册税务师，注册会计师。现任苏州市兴瑞税务师税务所长、江苏省注册税务师协会常务理事、江苏省注册税务师行业党委委员、中国注册税务师协会理事。从事涉外税务服务18年，资深税务专家，实务经验丰富，善于应对疑难税务问题，提供综合性税务解决方案。

流程安排：

13:00-13:30     活动签到

13:30-14:00     非贸付汇涉及的相关法律法规条文

14:00-15:00     企业关注的非贸付汇难点(上)

15:00-15:15     茶歇

15:15-16:00     企业关注的非贸付汇难点(下)

16:00-16:30     互动问答

16:30                活动结束

Background

In anti-tax avoidance area, "non-trade payments" has been greatly concerned by the tax board. From 146^th file last year asked the IRS "diagnostic Troubleshooting" associated enterprises in nearly 10 years of payments, to now officially released March 18 "2015" Bulletin 16th on the enterprise issues related to corporate income tax payment to foreign related parties notice, all shows will be the focus of future directions in this field.

For businesses, while the law provides more clarity, more favorable to enterprises to grasp, reach compliance results.But if not exactly the latest developments, combined with their own reality, perhaps difficult to grasp in their daily work.

This time, F-Council set out in detail in the course of a number of non-trade payments, Enterprise encountered some hot tax issues, inviting prominent local office, resolution problems, share experiences for everyone.

Key Points

l  what is the program of non-trade payments?

l  What information is required in foreign payment of tax for the record?

l  What the tax risks of Non-resident payment should pay close attention to?

l  How to divide the derived from both inside and outside of enterprise income tax?

l  E-commerce model standing body that the risk involved?

l  Transfer of ownership of the patent belonging to royalty fees?

l  How to cover the costs reimbursed?

l  Pay for the design would constitute a royalty fee?

l  Payment information and fee information will be the tax authorities identified as royalty fee?

l  Commissioned research contract research expenses paid any tax-related risks?

l  "VAT" would affect pay foreign taxes in the territory on both sides of the shoulder?

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Agenda

13:00-13:30     Sign up

13:30-14:00     relevant laws and regulations of non-trade foreign exchange payment

14:00-15:00     Difficulties of enterprises I

15:00-15:15     Tea Break

15:15-16:00     Difficulties of enterprises II

16:00-16:30     Q&A

16:30                Ending