Dear members and friends,
The European Union Chamber of Commerce in China, Shenyang Chapter, together with China Accountant Online School sincerely invites you to participate the Cost Control and Risk Prevention on Enterprise Tax under the Situation of Tax Integration. This training will be held in Gloria Plaza Hotel through August 21-22, 2018, in Chinese. 中国欧盟商会与中华会计网校携手，一同邀请您参加8月21至22日为期2天的国地税合并严管形势下企业税负成本控制与风险防范培训。培训语言为中文。
The structural reform of the tax system leads to changes on the entire tax business environment， i.e. the area of land acquisition and taxation between the local tax and the national tax, information barrier between tax and interbank, tax and real estate registration, the information the tax authorities have, information on the flow of funds such as income and costs of the enterprise, as well as information on asset flows such as equity and real estate. The enterprises are facing new tax. To identify these emerging and imminent risks, to curb the tax risks that may arise after the reform is of utmost important to the tax related positions 随着省级国地税正式挂牌合并，税务系统的结构化改革影响整个税收营商环境：地税国税间的征管盲区在消失、税务与银行之间，税务与不动产登记部门间的信息壁垒在瓦解，税务机关掌握的信息已全面升级。由于企业的收入、成本等资金流信息以及股权、不动产等资产流信息越发透明， 税务机关的执法理念、执法策略、技术手段也有所不同。企业面临新的税务风险。 如何识别这些正在成形和即将产生的风险，及时修正提前防范, 遏制国地税挂牌后可能带来的税务风险成为税务相关人员必备的技能。
This training is designed to help you understand the various changes and impacts of corporate income tax, personal income tax, value-added tax and other taxes, analyze these changes and the new risks they bring, figure out what is the starting point for new risks, and what the new ways to deal with change are. Also, the training can help you analyze recent New Deal and information behind it, understand the information integration and technology integration after the merger of national tax, master the key points of risk prevention, and help companies do tax planning. 本培训旨在带您深入国地税挂牌合并的背后，了解企业所得税、个人所得税、增值税等税种在改革后产生的各种变化，帮您深入分析这些变化及其带来的新风险，了解哪些是新风险的激发点，应对变化有哪些新办法；带您梳理国地税合并后,税收征管及稽查要点的最新变化，帮您分析近期各项“放管服”“减税降负”新政及背后信息，了解国地税合并后的信息集成和技术集成，洞悉税务异常指标分析的迭代变化，掌握企业业务流程中的风险防控重点，帮您运筹帷幄做好税务规划，帮助企业度过改革！
【From the training, you will】
l Accurately understand the strict supervision of taxation under the new national tax consolidation, understand the policies that can boost the development of business such as VAT rate reduction, and grasp the direction of future tax work.
l Systematically grasp the blind spot elimination after the merger of national and local taxes, and analyze and resolve the abnormal indicators.
l Carding business processes, analyze the value points and risk points, dig deep into the business and explore the risk, control the risk from the origin, improve the ability of finance departments to prevent and control tax risks, promote legitimate and legal taxation, and boost the business development.
【课程收益】
l 准确理解国地税合并新形势下税务严监管，增值税税率降档等助推企业发展新政，把握今后税务工作方向。
l 系统掌握国地税合并后的盲点消除带来异常指标分析及化解办法，解除企业经营后顾之忧。
l 梳理企业业务流程，分析价值点、风险点，理清价值与风险，深入业务实质发掘税务风险的激发点，从源头控制风险，提升企业财务部门防控纳税风险的实战能力，促进企业正当合法纳税，助推企业发展。
【课程安排】
一、国地税合并后企业面临的税收征管形式分析
（一）营改增及金税三期的全面上线重大意义及对企业的深远影响
（二）企业必须了解的金三功能及应对措施
（三）国地税合并后相关业务衔接及税收风险管控
1、国地税合并业务衔接
2、国地税合并对纳税人的影响
3、国地税合并后社会保险费的征收管理
二、税务异常指标分析及风险化解
（一）金三系统10大异常指标比对与分析
（二）企业税负偏低的合理性分析及风险化解
（三）高税务风险下的自我保护与维权
三、助推企业发展税收新政策解析
1、扩大小型微利企业所得税优惠政策
2、延长高新技术企业和科技型中小企业亏损结转年限
3、对部分行业企业退还期末留抵税额
4、企业委托境外研究开发费用税前加计扣除
5、统一小规模纳税人标准、调整增值税税率
6、抗癌药品增值税简易征收
7、营业账簿减免印花税
8、设备 器具扣除有关企业所得税问题
9、创业投资企业和天使投资优惠
四、国地税合并后,企业业务价值链纳税处理及风险管控
（一）涉税会计科目存在的风险点分析
（二）企业易发生涉税风险的关键业务: 税务处理及风险管控
1、纳税时点税收政策的准确把握与运用
2、简易征收方式与一般征收方式并存企业如何进行合理规划规避风险
3、营改增后企业采购业务的成本控制要点
4、案例分析自产货物企业内部使用税务处理要点
5、赠送货物（劳务、服务等）应税与非应税的准确把握与运用
6、企业返利返点业务的规划和处理要点分析
7、折扣、折让等业务的财税处理与风险控制
8、盲目加大企业注册资本的风险
9、企业不同融资方式的税务处理要点和风险防控
10、代购代销货物的税务处理要点及税负分析
11、企业运费的不同处理方式税负和风险分析
12、总分机构移送货物税务处理要点
13、固定资产抵扣及改变用途的涉税处理风险
14、税收投资政策的合理运用与成本控制
15、投资收益（分红）的涉税处理要点
16、股权转让的合理规划和风险防范
17、案例分析用资产偿还债务，债权、债务双方的涉税处理要点及风险点提示
18、案例分析两虚(虚开虚抵）发票、三流不一致发票风险应对
19、注意取得失联发票抵扣的风险
20、如何做到权责发生制与合法票据的协调统一
21、如何运用相关性把控税前扣除项目
22、税前扣除有效凭证的全方位解读
1. 税前扣除凭证原则
2. 税前扣除凭证的种类及取得税前扣除凭证的时间要求
3. 法院判决书等相关资料是否可作为税前扣除凭证
4. 违约金税前扣除的合法有效凭证是什么
5. 汇算清缴期内应取得而未取得发票、或者取得不合规发票的税务处理
6. 税务检查发现未取得或取得不合规发票的税务处理
7. 经营业务确实无法取得发票税前扣除问题
8. 取得虚开发票税前扣除问题
【TIME】August 21-22, 2018 (Tuesday & Wednesday)
【时间】2018年8月21-22日（周二&周三）
【Venue】Gloria Plaza Hotel (Yingbin Street)
【地点】凯莱大酒店
【ADDRESS】No.32 Yingbin Street, Shenhe District, Shenyang
【地址】沈河区迎宾街32号
【FEES】（Including training, material and lunch）Members 600RMB/PERSON, Non-members 900RMB/PERSON, Original Price 2980RMB/PERSON (Non member company with 3 participants or more can enjoy membership price)
【费用】（含培训、资料及午餐费用））会员600元/人 非会员900元/人 原培训费2980元/人 (非会员企业报名3人及以上，可享受会员价格)
【TRAINERS】Chief Accountant、CPA、Financial Director、Financial Manager
【培训对象】总会计师、注册会计师、财务总监、财务经理
【INSTRUCTORS】Mr. LI
CPA, Accountants. Engaged in taxation for more than 20 years, Mr.Li has rich experience in fiscal and taxation. Has published many books, i.e. Latest VAT Practical Q&A, The Latest Corporate Income Tax Practical Q&A, Interpretation of the “New Third Board” Listing Difficulties and Tax-related Business. Working as tax consultant, Mr.Li help many enterprises with their internal taxation and taxation schemes. Helping companies prevent tax risks and reduce tax burden is his specialty. Mr. Li has been the trainer on tax related courses at many well-known universities and taxation institution, like Peking University and Tsinghua University. With a teaching style that is natural and smooth, easy to understand, combined with theory and practice, Mr. Li received many praise from the students.
【讲师介绍】李老师
注册税务师、会计师。从事税收工作二十余年，有丰富的财税工作经验。曾出版《最新增值税实用问答》、《最新企业所得税实用问答》、《“新三板”挂牌难点与涉税业务解读》等书籍。为国内的一些上市公司及大企业做税务顾问、财税内训及设计税收方案，有效的帮助企业防范税收风险，降低税收负担。曾在北京大学、清华大学等知名学府机构讲授财税课程。授课风格自然流畅、通俗易懂、理论与实际结合、注重实操，受到广大学员的喜欢和好评。
