Learn more about the latest Tax developments and other important regulatory changes through real-world case studies
· Explore the major risk points in corporate tax management and discuss corresponding high-level tax planning issues in an interactive forum.
2012 was a year of change, and this year’s KPMG China Annual Tax Update Conference has changed too. Taking a fresh approach using a number of real-world case studies that draw together this year’s burning business issues, we will put the spotlight on emerging tax topics affecting your business and your competitors in China.
Our real-world case studies will explore a number of hot issues, including:
· VAT reform: The pilot reforms started on 1 January this year in Shanghai and will gradually be rolled out to the whole nation. The integration of value-added tax and business tax is an inevitable result of the self-improvement of the tax regime, but with change come problems. What are the possible unexpected implications for production and operations departments?
· Non-residents’ taxation: This continued to be a very hot topic in 2012. Although “Announcement 30” by the State Administration of Taxation (SAT) gave guidance on how to qualify as a “beneficial owner” in a income tax treaty, practical problems still need to be resolved. Tax payers are also eagerly awaiting the release of a supplementary document on indirect transfer by nonresidents that the SAT is expected to prepare for “Circular 698”.
· Tax refunds for exports: “Notice 39” and “Announcement 24” issued by the Ministry of Finance and the SAT have streamlined, regulated and systematized the current tax refund and exemption policies issued since 1994. How can export enterprises respond to these policy changes? How can companies leverage the new regulations effectively and reasonably?
· Equity contributions: After collecting a wide variety of opinions from different stakeholders, the authorities have issued formal regulations on capital contribution with equity involving foreign-invested enterprises. What are the implications for companies considering or undergoing restructuring?
毕马威中国一年一度的税务年会即将在全国各城市拉开帷幕。为了更好地帮助贵企业了解2012年税务和其它重要商业法规的最新发展动向，今年的税务年会将采用新的模式，将对法规热点的梳理融入不同案例的讨论中。我们希望能够结合众多真实案例，对企业各类型交易中的税务问题进行分析，帮助与会者把握企业税务管理中的风险点，探讨新形势下的税务筹划方案。
年会上的案例分析将会涵盖增值税改革、非居民税收、出口退税、股权出资等当前税务商业方面的热门话题。具体来说，
· 增值税试点今年1月1日在上海启动，改革正在全国逐步推开。增值税营业税两税合一虽然是中国税制自我完善的必然结果，但是这项改革将在短期内带来很多问题，甚至可能给企业的生产经营造成很多意想不到的影响。
非居民税收仍然是2012年的一个热点问题。国家税务总局出台30号公告对税收协定中“受益所有人”认定提供了进一步的指引，但目前仍有一些实践操作性的问题尚待明确。另外，国家税务总局曾公开表示将针对698号文件制定有关非居民转让股权的补充性文件，纳税人正翘首以待。
· 财政部和国家税务总局出台39号文件和24号公告，对1994年以来出台的现行出口退（免）税政策进行了清理、规范和系统化。对出口企业而言，如何应对最新的出口退（免）税政策变化，尤其是如何有效合理利用新规定，为企业带来实际效益，是出口企业需要着重考虑的事项。
在广泛听取社会各界意见后，有关外商投资企业股权出资的规定正式出台，就股权出资行为在实际操作中的一些问题进行了明确。而股权出资背后的一系列税务影响，也是企业在重组过程中需要重点考量的问题。