The European Chamber Southwest Chapter cordially invites you to the 2013 Annual China Tax Conference co-organized with KPMG, which will be held in Chengdu on the 6th December 2013.

中国欧盟商会西南分会诚邀您参加将于12月6日与毕马威在成都共同举办的2013年中国税务年会。

English Session: Cancelled due to lack of participants 

英文场：因报名人数不足取消

Chinese Session: 2pm - 5:00pm, registration starts at 1:30pm，Jade ballroom

Besides introducing the above nationwide policy change, we also offer help for corporations to understand and be updated by the local tax regulations of 2013 on the KPMG China Annual Tax Conference, especially for the Chengdu and Chongqing regions. It will include the transitional policy and workflow of VAT, the practical guidance for foreign payment, and the tax management of non-resident enterprise. KPMG will assist attendants to overview the risks which exist in their taxation, and also will provide discussion regarding their tax planning under the new legislation standards.

Entrance fee: 600RMB

中文场：下午2点至5点,1点半开始签到，琥珀厅

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2013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（包括成渝两地营改增地方性过渡政策及办理流程、新规定下对外付汇实务操作指引及非居民企业税收管理问题等），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。

费用：600RMB

Registration: Please kindly send your Name, Title, Company Name and Mobile  Number to zli@europeanchamber.com.cn for registration. For any inquries please contact Mr. Zach Li at 028 85293447.

活动注册：请将您的姓名、职务、公司名称和手机号码发送至zli@europeanchamber.com.cn进行活动注册。如有任何疑问请联系李康珲先生，电话：028 8529 3447.

As 2013 was a year of considerable change, there will be much to discuss during the event:

A nationwide inspection of hi-tech enterprises was launched in January to identify ineligible enterprises that have been mistakenly classified as High-New Technology Enterprises (HNTEs) in order to ensure that only qualified HNTEs receive the preferential CIT rate of 15 percent. This process has raised expectations for HNTEs regarding their R&D capabilities and the systems they use for managing R&D activities.

The State Administration of Taxation issued Shuizonghan [2013] No.165 in April, which confirmed that a “totality of facts” approach will be adopted in assessing the beneficial owner status of a non-resident enterprise in relation to dividends derived from China under the PRC-HK double taxation arrangement. As a result, effective communication between taxpayers and tax authorities will be of vital importance.

New guidance on when cross-border secondment of expatriates by foreign enterprises into China may create a PRC taxable presence was issued on 1 June. Multinational companies should consider the tax risk of creating a PRC taxable presence when conducting secondment activities.

On 1 August, the VAT pilot program (7+1) was expanded nationwide and the long awaited administrative measures on tax incentives for cross-border services were subsequently released. Taxpayers will need to assess their businesses in order to take full advantage of the incentives provided under the pilot scheme.

On 1 September, new tax registration requirements came into effect for Chinese residents with regards to making certain payments overseas, eliminating the existing requirement that tax clearance must be secured before outbound remittance can be carried out. This will significantly expedite cash transfers from China to overseas destinations for items covered by the circular. However, the new rule will not lead to a relaxation of control over cross-border transactions.  Many local tax authorities have issued local implementation rules on remittance.

对于企业和税务人员，2013年是一个意义非凡之年：

1月开始，全国开展高新技术企业检查，集中清理不符合高新资质的企业，这也对高新技术企业的研发能力和研发管理体系提出了更高的要求；

4月间，国家税务总局公布税总函〔2013〕165号，针对内地与香港税收安排股息条款涉及受益所有人的认定提出“综合判定法”，纳税人与税务机关之间的沟通变得至关重要；

6月1日， 判断派遣安排是否构成机构、场所或常设机构的标准生效。如何规避派遣安排下的税务风险成为跨国企业必须考虑的问题；

8月1日起，增值税试点改革（“7+1”）在全国范围内推开，纳税人翘首以盼的有关零税率应税服务退免税以及跨境应税服务免税的管理办法也相继公布。纳税人亟需根据这些规定对业务进行评估，充分享受试点改革所提供的相关优惠政策；

9月1日起，实施多年的对外支付税务证明制度改为税务备案制度，大大加快了企业对外支付的速度。但是值得注意的是，地方税务机关纷纷出台具体的管理规定，针对企业跨境交易的税务管理并未因此有所放松。

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