个人所得税筹划——企业中高层收入者纳税筹划(苏州站)

活动背景：

近段时期，社会上涌现了一大堆对于上市公司高管薪酬方面的质疑。这种声音愈演愈烈，逐渐形成一种民怨。而同时也由于缺乏有关的监管办法，对这一问题的管理还一直处于空白的状态。而最近社会保障部和人力资源，以国务院的共同名义，发布了新的文件，意图在于加强关于国企高管薪酬的控制工作。

F-council希望通过本次活动，使得中外资企业中高层会员对于自身个税筹划有一个新的认识

本期价值要点：

l 最新个人所得税法规对中高层收入者的影响

l 个人所得税最新法规热点与难点问题解读

l 中高层收入者工资薪酬的纳税筹划思路及案例

热点问题讨论：

l 股权激励：

不同激励方式下的税收问题探讨

税务机关针对股权激励方式的核定手段分析

按照工资，薪金所得实行超额累进税率还是按照利息，股息，红利所得和财产转让所得实行比例税率？

企业出资能否计入企业成本，抵扣企业的所得税税基

l 非现金福利涉税问题：

目前对于集体享受的、不可分割的、非现金方式的福利，原则上不征收个人所得税，关于什么样的福利是集体享受，不可分割的？如何界定？

企业在日常生产经营活动中，经常会发生职工福利支出的情况，那么作为职工是否只要是发给员工的福利就要纳入当月的薪酬计算缴纳个人所得税?

l 其他相应待解答问题：

以上列举了F—council调研时所遇到的较多问题总结，若您对本次活动感兴趣，并有自身相应问题希望在本次活动得到解答，欢迎您通过邮件，电话告知F-council,我们会在收到您的问题整理后，邀请嘉宾在现场为您解答

活动特邀分享嘉宾

EY 人力资源合伙人 Shelley Tang

Shelley现任安永上海分所人力资本咨询合伙人，为跨国企业在中国提供相关个人税务和签证移民服务。

她在四大会计师事务所有超过16年的工作经验。于2005年加入安永上海。 她负责江苏省(包括南京、苏州等)和上海的客户。她在外籍员工和中国员工的税务合规和咨询服务方面有着丰富的经验，曾协助诸多跨国企业进行有效的个人所得税税务规划及避免双重征税的工作。 她也协助跨国企业处理工作签证的事宜。她负责管理对大型跨国企业的税务专业服务，并且经常代表客户与中国的税务机关进行协商。

她也经常在各种税务及人事方面的大型研讨会上发表演讲。

流程安排

13:00-13:30 签到

13:30-14:15最新个人所得税法规对中高层收入者的影响

l 个税改革方向展望

l 个人所得税征管发展趋势观察

l 个人所得税征管对中高收入者的影响

14:15-15:00个人所得税最新法规热点与难点问题解读及企业所得税影响

l 国内员工股权激励计划涉税探讨

l 企业年金个税处理分析

l 非现金福利个税处理分析

l 相关企业所得税处理方法的探讨

15:00-15:15 茶歇

15:15-16:30中高层收入者工资薪酬的纳税筹划思路及案例

l 关于工资薪酬的新规定

l 中高收入者开展纳税筹划需要注意哪些问题

l 纳税人身份筹划

l 分次申报的筹划技巧

l 捐赠抵减的筹划技巧

l 选择计税方法的筹划

l 减少计税依据的筹划

l 误餐补助范围确定

l 降低适用税率的筹划

l 工资薪金支出公共福利化，费用化的筹划

l 公务通讯费用

l 股东分红及员工重奖的筹划

l 年终奖金的纳税筹划

l 包干奖金发放的筹划

l 股票期权纳税筹划

l 董事费的筹划

16:30-17:00 互动问答

17:00 活动结束

Back ground

In recent period, the society has created a lot of questions for executive compensation of listed companies. The sound intensifying, and gradually formed a kind of popular discontent. And also because of the lack of relevant regulation, the management of this problem has also been in a state of blank. And the recent social security and human resources to the common name of the state council, launched a new file, intention is to strengthen control work about soes executive pay.

F - Council hope that through this activity, allows foreign enterprises senior members for their own tax planning to have a new understanding

Key Point

l The influence of new personal income tax laws and regulations for the high-level earners

l Individual income tax regulations latest hot and difficult problem

l The high-level wage earners pay tax planning ideas and case

Hot topic to discuss

l Equity incentive

Under different incentives tax issues discussed in this paper

Tax authorities for verification method analysis of the equity incentive mode

According to the wages, salaries for extra progressive tax rate, or according to the interest, dividends, bonuses and transfer of property income with proportional tax rate?

Enterprise capital contribution can be included in the enterprise cost, deduction of the enterprise income tax base

l Non-cash benefits tax related issues

For collective enjoyment, inseparable, cash benefits, not to impose individual income tax in principle, is the collective enjoyment of what kind of welfare, indivisible? How to define?

Enterprises in daily production and business operation activities, employee welfare spending happens frequently, whether as long as it is sent to the welfare of the employees as worker shall pay individual income tax will be included in the monthly salary calculation?

l Other appropriate to answer questions

Cited above, F - council encountered more problems when research summary, if you are interested in this activity, and have their corresponding problems hope to get answers in this activity, welcome you through email, phone to F -, we can be in after receiving your problem to sort out, guests are invited to answer for you at the scene

Speaker

EY Human resource management Partner Shelley Tang

Agenda

13:00-13:30 Sign

13:30-14:15 The influence of new personal income tax laws and regulations for the high-level earners

l Tax reform direction of outlook

l Personal income tax collection and management development trend of observation

l The influence of personal income tax on high earners

14:15-15:00 Individual income tax regulations latest hot and difficult problem

l Domestic employee stock incentive plan tax related discussion

l Enterprise annuity tax processing analysis

l Non-cash benefits tax processing analysis

l The related enterprise income tax treatment

15:00-15:15 Tea Break                                                    

15:15-16:30 The high-level wage earners pay tax planning ideas and case

l The new rules about wage compensation

l High earners to carry out the tax planning needs to pay attention to what problem

l Taxpayer identity planning

l By planning skills to declare

l The planning of the donation deduction skills

l Choice of tax planning

l The planning of the reduction plan tax basis

l Miss a meal allowance range

l Reduce the planning of the applicable tax rate

l Wages and salaries of public welfare expenditure, cost planning

l Official communications costs

l The planning of the dividends from shareholders and employees handsomely

l Year-end bonus tax planning

l Responsible for the planning of the bonuses

l Stock options, tax planning

l The planning of the director fees

16:30-17:00 Q&A

17:00 End