研发费加计扣除
中国税法规定，企业从事研发相关服务，所发生费用可以在实际发生基础上加计50%作为企业所的税扣除基础。但是企业在申请研发费加计扣除时通常会面临一些问题：比如企业对“研发费加计扣除”的申请资质存在理解上的误区，即只有拥有高新技术企业资质的企业才可以申请研发费加计扣除，其实研发加计扣除适用于所有从事研发活动的企业；再比如由于企业内部财税人员与技术人员知识背景的不同，导致对研发费的理解存在严重的偏差，从而造成无法对合乎要求的技术研发行为进行判定，无法准确的归集相关研发支出。
高新技术企业
由于企业内部实际情况的不同，且地方税务机关对法规的理解和执行的力度也存在着较大的偏差，因此许多企业认为高新技术企业资质的申请和复审将会愈加困难，许多存在问题的高新技术企业对如何解决企业内部的现有问题也抱有较为消极的态度。
2014年度的高新技术企业认定申请和复审申请即将开始，且国家税务总局即将选取8个地区对拥有高新技术企业资质的企业进行专项调查。此种背景下对最新的政策和动向的准确把握将有助于企业更好地准备申请和对即将开展的专项调查进行应对。
本次研讨会的议题
作为行业的领导者，毕马威中国研发税收优惠团队的技术专家及财税专家能协助企业找到符合优惠要求的研发行为，建立税法要求的费用归集系统，准备相关内外部申请资料，并协助企业申请取得有关优惠。我们也作为企业和主管部门的沟通桥梁，积极了解主管部门对政策规定地具体理解，以及反映企业在实践中遇到的问题和诉求。
我们希望通过这次的研讨会，把我们所了解到的高新技术企业认定及研发活动优惠的最新动向与大家分享，以协助大家在未来更好地统筹贵司的研发活动管理及相关税收优惠申请。同时，我们将根据最近针对高新技术企业的稽查经验，就如何管理和应对研发优惠的稽查风险进行探讨。
研讨会的主要议题如下：
• 研发费加计扣除及高新技术企业资质申请政策的最新发展动向，以及国家税务总局对当前相关政策的最新解读
• 研发费加计扣除及高新技术企业资质申请中企业普遍存在的问题及相关案例分享
• 如何更好地准备研发费加计扣除及高新技术企业的认定，以及即将来临的高新技术企业专项检查的应对。
According to PRC Tax Law, for qualified R&D expenditures, an entity could claim 150 percent as a deduction for Corporate Income Tax purposes. However, enterprises may encounter some problems when applying for the R&D expenditure super deduction. For example, some enterprises have the impression that only High and New Technology Enterprise (HNTE) could apply for R&D expenditure super deduction. Actually, all the enterprises which have R&D activities can apply for R&D expenditure super deduction. In addition, accounting/tax staff and engineering/technical staff speak the different language which result in not all eligible R&D expenditures enjoy this tax benefit as the R&D expenditures could not be accurately identified and allocated.
High and New Technology Enterprise (HNTE)
Certain entities are much more conservative towards the HNTE qualification application due to the poor local practice from their tax authorities. In addition, certain HNTEs do not take proactive approach to solve the issues which jeopardize their HNTE status.
The application and renewal of HNTE status in 2014 are coming soon. In addition, State Administration of Taxation have selected 8 provinces to audit the HNTE status. In view of this, it would be a good approach for enterprises to better understand the policies and new developments to prepare the HNTE application and deal with HNTE audit.
Topic of this seminar
As the leader in this area, the technical, accounting and tax specialists of KPMG China R&D Incentives Team will assist enterprises to indentify the qualified R&D activities, establish R&D tracking systems, prepare related internal and external application documents, and apply for the tax incentives. We also bridge the gap between enterprises and authorities, so the enterprises could have proper channel raising their voice and apply the incentives in an efficient way.
During this seminar, we would like to share the new developments of HNTE status application/renewal and R&D expenditure super deduction. Meanwhile, we will discuss the approach to cope with the R&D incentive audit.
Main topics are as follows:
• The new development of R&D expenditure super deduction and HNTE qualification application/renewal
• The problems encountered by enterprises and related cases sharing
• How to well prepare R&D super deduction and HNTE application, and how to cope with the coming HNTE audit
讲师 Speaker：
Mr. Roger Di
Partner from KPMG BJ office
Roger is leading KPMG Northern China R&D Incentives Services. He also has around 15 years of experience in advising on issues related to China investment regulation, foreign exchange administration / remittance, customs, investment vehicle incorporation, tax planning and designing tax effective investment structure / restructure. Roger worked in many North America KPMG offices, including Vancouver, Toronto and NY.
Roger is a frequent speaker on events organized by KPMG and various professional organizations, banks and universities in North America and China. These organizations includes the US Tax Executive Institute, Canadian Tax Foundation, US International Tax Fiscal Committee, US International Tax Committee, Deutsche Bank, Bank of China, and universities in North America (Washington University MBA and University of West Georgia MBA) and China (Tsinghua University EMBA and CKGSB EMBA).
议程Agenda:
14:00-14:30 登记注册Registration
14:30-16:30 讲解及问答 Presentation and Q&A
语言Language:
中文 Chinese