Dutiability of Royalty Payments Seminar 中国海关特许权使用费讲座 (CN 中文)
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This seminar is in Chinese. 本次讲座语言为中文。
随着海关对于进口货物特许权使用费以及关联企业间交易价格的日益关注,许多企业在进口货物时所面临的交易环境更加复杂多变,充满挑战。自2015年以来,特许权使用费是全国海关对几个重点行业(如汽车零部件、电子、机械设备、制药等)开展估价/稽查的重中之重,今后预计海关仍将继续推进相关行业特许权使用费安排的后续监管。同时,海关总署最新出台了2016年第20号公告,对报关单结构和相应的填制规范进行了修改,其中,引人注目的是新增了“其他说明事项”栏目,要求企业在进口货物报关环节就要对是否存在“支付特许权使用费”等情形进行确认。此外,世界海关组织就是否许可费应计入进口货物的完税价格发布了一个新的咨询意见,是否将特许权使用费列入进口货物完税价格提出了相关意见。咨询意见在归集整理后将成为海关估价的新制度,并于2017年7月由世界海关组织理事会批准。
此外,经济合作与发展组织(OECD)发布了《解决税基侵蚀和利润转移》(简称"BEPS"),作为参与BEPS行动计划的国家之一,中国也在积极研究如何通过修订国内相关税收法规以应对BEPS行动计划。同时,2017年3月,国家税务总局发布了《特别纳税调查调整及相互协商程序管理办法》(简称“6号公告”),其中对涉及对特许权使用费支付相关的无形资产交易的更加全面的管理。6号公告的出台预示着中国在无形资产和对外支付监管方面将发生深刻变化。我国海关和税务机关不断调整监管模式,给企业创造了便利化的通关环境,但同时也加强了对企业的后续监管以及稽查核查。 企业必须强化自身合规风险意识。本期研讨会通过案例分析,以及介绍世界海关组织新的咨询意见出台,对涉及特许权使用费相关的海关法规以及转移定价的要点进行讲解,帮助企业充分认识转让定价最新法规政策的变化,正确理解国税、海关等管理部门对于该问题的监管要求,从而有效降低企业转让定价风险,实现企业通关合规、税务合规与利润最大化的有效结合。
Speakers
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Prior to joining KPMG in September 2012, Mr. Yu served as the officer in the Shanghai Customs from September 1997 to August 2012. During his tenure, Mr. Yu was the section chief of customs valuation division and the section chief of customs audit.
Mr. Yu represented China Customs during international meetings, to discuss valuation matters with officials from United States, European Union and Japan and other countries . Mr. Yu gained extensive knowledge and experience in customs valuation and customs audit.
Since joining KPMG, Mr. Yu has been actively participating in or act as engagement managers for major customs projects, many of which are large multinational companies,and has gained vast experience through providing services to these clients in a variety of industries.
Mr. Yu has been intensively involved in advising multi-national companies in optimizing import and export procedures and developing import and export manual. He has also assisted many multi-national companies to cooperate with Customs audit on various issues, such as smuggling, false declaration of import goods and so on.
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