Archive

After a rapid exit from the zero-COVID policy, there is a lot happening across the country’s economic and tax landscape. We could start to see a return to robust consumer spending, driving a return to slow-but-steady domestic growth in key markets. Meanwhile, the continuous expansion and opening of China's capital market have provided a range of innovative new investment channels and opened potential M&A opportunities. Of course, the new opportunities bring fresh international taxation challenges. There are several key dimensions to the current changes in the economy and trade and investment climate that are impacting China’s tax and regulatory policies and enforcement approaches. The European Chamber Nanjing Chapter is pleased to invite KPMG China to share insights on China’s latest supply chain trends and recent hot spots in international taxation in the following topics.

  • 2023-08-25 | 08:30 - 10:00
  • 7F, VIP room, Kwee Zeen, Sofitel Nanjing Galaxy Suning 索菲特苏宁银河大酒店7层锦厨自助餐厅VIP Room

近三年来,海关将进口货物审价的重点转向了特殊关系影响成交价格的审查,特别存在转让定价安排的龙头跨国企业是海关审查的重要对象。由于海关往往倾向于认定企业整体利润率过高是因为进口价格过低导致,需要调高进口价格补税;而税务机关恰恰相反,倾向于防止利润率过低侵蚀所得税税基。现有海关和税务机关各自的价格预裁定和预约价格安排机制虽可在一定程度上提高企业对执法的预见性,但是由于缺乏协调机制,在两部门相互冲突的税收目标下,跨国企业制定转让定价安排仍然面临不确定的税务负担和冲突的审查标准。而且,实践中海关很少对价格作出预裁定,预裁定更多被应用于归类领域。

2022年5月18日,深圳海关和国家税务总局、深圳市税务局联合发布了《关于实施关联进口货物转让定价协同管理有关事项的通告》(深关税〔2022〕62号)旨在解决这一问题。据悉,本次协同管理系在海关总署和国家税务总局共同指导下形成的全国首例海关、税务转让定价协同管理的方案(简称“本次方案”),很可能对其他地方的海关和税务机关形成示范、推广效应,非常值得存在转让定价安排的关联进口企业,特别跨国企业的关注。为此,欧盟商会南京分会特邀德勤海关、税务专家结合过往应对海关转让定价审查的经验对本次方案中的重点内容做出分析、解读,供相关企业参考。

In the past 3 years, due to the lack of coordination mechanism, transnational enterprises still face uncertain tax burden and conflicting examination standards when making transfer pricing arrangements under the conflicting tax objectives of the Customs and the Taxation Bureau. Moreover, in practice, the customs seldom makes a preliminary ruling on the price, and the preliminary ruling is more used in the field of classification.

On May 18, 2022, Shenzhen Customs, the State Administration of Taxation and Shenzhen Municipal Taxation Bureau jointly issued the Notice on Matters Related to the Implementation of the Coordinated Management of Transfer Pricing of Related Import Goods (Shenzhen Tariff [2022] 62) to address this problem. It is reported that this coordinated management is the first coordinated management scheme of Customs and tax transfer pricing in China under the guidance of the General Administration of Customs and the State Administration of Taxation (referred to as "this scheme"), which is likely to have a demonstration and promotion effect on customs and tax authorities in other places, and is very worthy of the attention of related import enterprises with transfer pricing arrangements, especially multinational enterprises. Therefore, the European Chamber Nanjing invited the experts from Deloitte to review the customs transfer pricing and interpret the key content of this program combining with the past experience.

  • 2023-06-20 | 15:00 - 16:30
  • Deloitte Nanjing Office

The Carbon Market Working Group is pleased to invite you to join its 2023 Kick-off Meeting on Thursday 16th March, 10:00 to 11:30.

  • 2023-03-16 | 10:00 - 11:30
  • European Chamber Office Beijing | Zoom
Members only

The European Chamber Carbon Market Working Group is glad to invite leading industry experts to discuss the state and trends of global carbon market and the implications for European businesses in China.

  • 2022-07-19 | 10:00 - 11:30
  • European Chamber Beijing Office C405 and Zoom
Members only

The European Chamber and the EU SME Centre are pleased to invite you to an online event on Monday 30th May at 16:00-17:00 (Beijing time), where Ms Kathy Sun, Senior Finance Manager of Integra Group, will share her expertise on the tax updates in 2022 and profit repatriation strategies for foreign SMEs in China.

  • 2022-05-30 | 16:00 - 17:00
  • Online Zoom
Members only

The European Chamber’s GA Forum is delighted to invite you to join a Meeting with the topic on “Interpretation and Discussion on 2022 Two Session (English Language and Online Only)” .

  • 2022-03-31 | 14:00 - 15:30
  • Zoom online
Members only

2021 has show us that benefits to foreigners have been slowly eroding from the cancellation of IIT privileges to greater difficulty entering China. However, these difficulties can be overcome with the proper guidance. Join us as we explore the Green Card application process, how to receive GBA subsidies in lieu of IIT privileges, and employment rights.

  • 2021-07-13 | 14:00 - 16:00
  • Online

The Finance & Taxation Working Group is pleased to invite you to the meeting “Electronic Invoices in the B2B Sector—First-hand Experience with China’s Nationwide E-fapiao Regime”, which is taking place on Thursday, March 4th, 10:00am to 12:00pm (GMT+8:00, China time) at the European Chamber’s Shanghai and Beijing offices, as well as online via Zoom. At this meeting, we will also hold the 2021-2022 chair elections.

  • 2021-03-04 | 10:00 - 12:00
  • Zoom | Beijing Office, Beijing Lufthansa Center, Office C405, No. 50 Liangmaqiao Road, Chaoyang District, Beijing, 100125 | Shanghai Office, Unit 2204, Shui On Plaza, 333 Middle Huaihai Road, Huangpu District, Shanghai, 200021
Members only
5
Feb
South China > Working Group Meeting

CFO Roundtable - Sustainability Objectives and Finance Functions

The European Chamber is pleased to invite our members to an online discussion for CFOs on sustainability in 2021 and how sustainability objectives will impact finance functions. We encourage participants to engage each other and offer each other suggestions and solutions to problems they have encountered last year and potential issues in the future.

  • 2021-02-05 | 10:00 - 11:00
  • Zoom Online Meeting Platform
Members only

We are pleased to invite professor Hong LAN and Financial senior analyst Mr. ZHANG Guoping to give an overview of the green investment opportunities and challenges in terms of policies, finance and law amid the transitional period as China is aiming at achieving carbon neutrality by 2060.

  • 2021-02-03 | 09:30 - 11:30
  • Beijing Lufthansa Centre, Office C405, 50 Liangmaqiao Road, Chaoyang District and ZOOM A
Members only