2014 seems to have been another significant year for tax professionals. You are cordially invited to join the KPMG Annual Tax Conference, where we revisit the 2014 tax development milestones and share our outlook for the future.
2014年对于税务专业人士来说是意义重大的一年，我们诚邀您参加毕马威税务年会，共同分享这一年税务发展的里程碑并展望未来。
Tax development milestones for 2014:
2014年税务发展的里程碑：
• High-New Technology Enterprises (HNTEs) 高新技术企业
Following the nationwide inspections for the High-New Technology Enterprises (HNTEs) in 2013, the State Administration of Taxation (SAT) continued to join forces with the Ministry of Science and Technology to conduct special inspections in selected regions. More companies have had their HNTE statuses taken away as they failed to comply with the standards. Six years after the Administrative Measures Governing the Recognition of HNTEs was implemented, the SAT continues to revise and fine-tune the policies based on recent audit reports. HNTE companies may face stricter requirements after a set of revised standards is introduced.
继2013年在全国开展高新技术企业检查后，2014年，国家税务总局选取部分地区联合科技部门进行了专项检查，继续清理不符合高新资质的企业。高新技术企业认定管理办法已实行6年，国家税务总局着手根据近年来的稽查结果，对现行政策进行修订完善，相关认定条件可能被修订，高新技术企业可能面临更严峻的挑战。
• Staff incentive policies员工激励政策
In recent years, employers have held the view that long-term incentives are more favourable than short-term benefits for staff. Such policies have caught the attention of the SAT and the State Administration of Foreign Exchange (SAFE) as they may involve cross-border transactions which can be complicated in terms of taxation.
近年来，员工长期激励政策作为短期激励的追加或替代被越来越多的企业所推宠。同时，因其税务处理的复杂性以及可能会涉及的外汇收支手续，也倍受税务机关的关注及外汇管理部门的监管。
• Administration on equity transfer and cross-border investment股权转让及跨境投资的管理
In July 2014, the SAT released a notice that requires local tax authorities to enhance the collection and administration of corporate income tax (CIT) derived from share transfer. These equity transactions will be closely monitored by the tax authorities in the future. Also in July 2014, the SAFE renewed several regulations in relation to cross-border investment. New requirements will be implemented for domestic investment with registered capital, outbound investment and ‘round-trip’ investment.
7月份，国家税务总局发布通知，要求各地税务机关加强股权转让企业所得税征收管理，企业间股权转让交易将受到税务机关重点监管和关注。另外，7月份国家外汇管理局更新了若干跨境投资的文件，企业进行资本金结汇境内投资、境外投资、返程投资等投资活动，均得到了一定规范。
• Transfer pricing转移定价
Transfer pricing continues to be a hot topic in 2014. In light of the Base Erosion and Profit Shifting (BEPS) initiatives, tax authorities have a broader global view when assessing the rationale of whether profits are being transferred or kept in a tax jurisdiction. This may have a significant impact on multinational corporations and lead to more stringent documentation requirements for better risk management strategies.
在这一年中，转移定价仍旧是热点话题，并且随着税基侵蚀和利润转移概念的推广，税务机关在评估利润留存合理性方面有了更好的全球观。这一新兴的关注点，可能会对跨国企业产生重大影响，同时要求企业进行更加完善、仔细的资料准备从而更好地掌控风险策略。
• Risk management measures风险管理措施
In 2014, the SAT and local tax authorities have expanded their examinations of tax risk management in large corporations. Measures and requirements to improve risk controls have been introduced.
国家税务总局和各地税务局在2014年深入推进大企业税务风险管理的工作，相继出台了相关协助大企业提高风险控制的措施，也提出了相应的要求。
• Overseas remittance企业对外支付
The SAT issued a new announcement ([2014] No.146) for strengthening the anti-tax avoidance investigation on service fee and royalty remitted to overseas related party. The supervision on the overseas remittance will be stricter from now on.
2014年，国家税务总局发布税总办发〔2014〕146号，对企业向境外关联方支付大额服务费和特许权使用费加强反避税调查力度，各地税务机关对企业此类对外支付的备案管理将提出更严格的要求。
• The newly published Catalogue of Encouraged Industries in Western China西部大开发鼓励类产业目录出台
The Catalogue of Encouraged Industries in Western China has taken effect since Oct 1st, 2014. It will have great impact on the involved enterprises.
西部大开发鼓励类产业目录于2014年10月1日开始执行。新目录的执行将使涉及企业的企业所得税税负发生重大变化：主营业务属于目录中鼓励类产业的企业可以按照相关规定申请企业所得税15%优惠税率；而之前享受优惠税率的部分企业，可能由于其主营业务已经不在该目录中，无法继续适用优惠税率。
• Update of tax regulations in Chengdu and Chongqing 2014年成都及重庆重要法规更新
The renewal of local regulations and policies will also be discussed in the conference. For instance, the interim measures on CIT consolidated filing issued by Sichuan STB and LTB. We are pleased to assist the participants to grasp the risk as well as to seize the opportunities under new circumstances.
在中国税务年会除了介绍以上全国性税务法规和政策的变化外，成都专场还将帮助企业了解2014年成渝两地地方性税务法规和政策的最新发展动态和热点问题（如四川省跨地区总分机构企业所得税最新管理规定,重庆土地增值税清算新规等），帮助与会者更全面地把握企业税收实务中的风险点，探讨新形势下可能的税务筹划方案。