普华永道，欧盟商会诚挚地邀请您参加:
普华永道个人税务研讨会
PwC F&T workshop: Individual Income Tax Update
普华永道偕同部分商业协会及专业机构通过不同的渠道向国家税务总局以及香港税务局反映了在内地工作的香港居民取得的受雇所得在某些情况下存在被双重征税的问题。该问题得到了国家税务总局及香港税务局的高度重视，双方税务局秉承共同的目标就如何解决双重征税问题进行了磋商。我们非常高兴地看到国家税务总局于近期出台了国家税务总局公告【2012】年第16号（以下简称“16号公告”），以解决港、澳税收居民因跨境工作取得受雇所得双重征税问题。16号公告适用于自2012年6月1日起取得的工资薪金所得。 与此同时，随着《中华人民共和国社会保险法》于2011年7月1日的正式实施，外籍员工参加中国社会保险成为2011年下半年以来的一个热点问题。天津市也于近期要求在津工作的外籍人员根据保险法的要求参保。
The State Administration of Taxation of China has recently issued the Public Notice [2012] No.16 ("PN16") relaxing the time-apportionment treatment for HK and Macao tax resident employees working across the border. It allows employment income be time apportioned on a "physical presence basis" which helps eliminate the duplicate day counting (and hence double taxation) as it happened in the past. PN16 came into effect on 1 June 2012 and employees and their employers should revisit their existing employment and work arrangements as well as their current China and Hong Kong tax filing positions in order to secure the new time apportionment basis available under PN16.
主要议题：
• 16号公告的背景介绍、“特别税务处理”及相关条件和实际操作中需注意的问题
• 更新 - 在津工作的外籍人员参加中国社会保险的相关问题
Topic:
• Background of the PN16, “special treatment" and requirement to secure the treatment under PN16 and potential practical considerations
• Update - PRC social security contributions of foreigners working in Tianjin
嘉宾：
普华永道个人税务咨询合伙人 杨治中先生
普华永道个人税务咨询高级经理 张燕平女士
Speakers:
Edmund Yang - Tax Partner of PwC
Kitty Zhang - Tax Senior Manager of PwC
Agenda:
13:00-14:00, registration and payment
14:00-16:00, presentation follow by Q&A
语言： 中文
Language: Chinese
Seats are limited, if you would like to attend this event, please register your attendance with Ms. Una Zhang at email at tianjin@europeanchamber.com.cn or by phone call 022-23741122 by noontime July 19th, 2012.