2015转让定价的挑战及其应对(深圳站)

活动背景：

最近，由于国际企业因为转让定价问题补缴亿元税款的问题在中国时有发生，国家税务局今年又对转让定价安排特别排查，据悉受到调查的企业与补税的金额都有不断上升的趋势，F-council在调研了深圳区会员的集中需求及问题后，拟定了关于转让定价为主的内容课程，希望通过本次活动，能让深圳地区会员对于转让定价有一个更深入的了解。

本期价值要点：

l 转让定价方法的选择

l 企业转让定价策略制定避免涉税风险

l 税局在转让定价调查期间对企业的重点关注

会计师事务所对转让定价的看法：

l “一个美国跨国企业，在全球各地设立很多关联子公司，可能在纽约有一运营管理公司，中国设立一个工厂，在香港设立一个亚太区销售公司，在荷兰设立一欧洲地区销售与服务子公司，他们之间会有大量的关联交易。”——某国际会计师国际税与转让定价合伙人

l “跨国企业对供应链都有自己的考虑和安排，比如生产制造可能选择在中国或其他低成本地区，第一考虑的是工厂所在地能不能满足生产制造的成本控制、质量管理与供应链安排等要求。而在选择设立销售公司时，则会重点考虑物流是否完善、金融设施是否能满足日常交易，有比较完善的物流、航运与金融基础设施的国家与地区如香港等地。”——某国际会计师事务所合伙人

l “现在转让定价最大的风险，来自于不同税务机关对于关联交易定价的合理性有不同看法。” “有些公司不是很清楚当地国家地区对于转让定价的要求，最终面临调整、补税。”——某会计师事务所转让定价合伙人

活动特邀分享嘉宾

EY转让定价 合伙人

企业观察员
臻鼎科技控股股份有限公司 葛经理
吉田拉链 陈经理
迈锐恩精密元器件(深圳)有限公司 财务经理 Winne

流程安排

13:00-13:30 签到

13:30-14:45国内转让定价形势分析

l 法定的关联业务按时申报要求

l 法定的转让定价同期资料准备要求

——需要准备转让定价同期资料的企业；免除准备转让定价同期资料的企业

l 未按规定准备转让定价同期资料的后果

l 中国转让定价调查的重点企业类型

l 中国转让定价调查实施程序

14:45-15:00 茶歇

15:00-15:45 对企业转让定价的工作建议

l 管理和控制转让定价风险的原则

l 企业集团应如何管理和控制转让定价风险？

l 对集团转让定价同期资料准备工作的建议

15:45-16:45案例分享：“走出去“中国企业转让定价服务经验分享

l 某中国集团企业在全世界100多个国家和地区运营，若干当地企业被境外税务机关调查

l 某中国集团企业在全世界多个国家和地区运营，若干当地企业(尤其亏损企业)被境外税务机关调查

16:45-17:00 互动问答

17:00活动结束

Back Ground

Recently, the problem due to international business because of the transfer pricing tax payment of one hundred million Yuan of the problems often happened in China, the state administration of taxation and special screening to transfer pricing arrangements, this year it is reported by the investigation of the enterprise and duty exemption amount has a rising trend, the F - council members in the research of Shenzhen district of concentrated demand and questions, drawn up on transfer pricing is given priority to the content of the course, hope that through this activity, can let members to transfer pricing in Shenzhen area has a better understanding.

Key Point

l The choice of transfer pricing method

l Enterprise transfer pricing strategy to avoid tax-related risks

l Tax bureau during the period of transfer pricing investigation to the enterprise the focus of attention

Certified public accountants view of transfer pricing:

l "An American multinational corporation, set up many related subsidiaries around the world, may have an operational management company in New York, set up a factory in China, in Hong Kong to set up a sales company, set up a sales and service in Europe in the Netherlands subsidiary, there will be a lot of related party transactions between them." - An international accountant international tax and transfer pricing partners

l "Multinational companies to have their own supply chain to consider and arrangements, such as manufacturing may choose or other low cost regions in China, the first consideration is home to the factory can meet the needs of production and manufacturing cost control, quality management and supply chain arrangement. In choosing to set up a sales company, will consider whether perfect logistics, financial facilities whether can meet the day-to-day transactions, there is a perfect logistics, shipping and financial infrastructure of countries and regions such as Hong Kong and other places." - an international accounting firm partner

l "Now the biggest risk, transfer pricing, from different tax authorities for the rationality of the connection transaction price differently." "Some companies are not very clear the local countries and regions to the requirement of transfer pricing, eventually face adjustment and supplementary." - a public accounting firm partner transfer pricing

Speaker

EY TP Partner

Agenda

13:00-13:30 Sign

l 13:30-14:45 Transfer pricing internal situation analysis

l The statutory associated business reporting requirements on time

l The statutory period of transfer pricing data processing requirements

l The same period - need to be ready to transfer pricing information of enterprises; The same period from ready to transfer pricing information of the enterprise

l The consequences of not according to stipulations for data transfer pricing the same period

l China's transfer pricing investigation type of key enterprises

l China transfer pricing investigation procedure

14:45-15:00 Tea Break

15:00-15:45 Transfer pricing of the enterprise work Suggestions

l Manage and control the principle of transfer pricing risk

l Enterprise group should be how to manage and control the risk of transfer pricing?

l Suggestions to the same period group transfer pricing data preparation

15:45-16:45 Case sharing: to "go out" China enterprise transfer pricing services experience sharing

l A Chinese group companies operating in more than 100 countries and regions all over the world, a number of local companies by foreign tax authorities

l A Chinese group companies operating in more than 10 countries and regions in the world, several local businesses (especially the loss of enterprise) survey by foreign tax authorities

16:45-17:00 Q&A

17:00 End