Over the past year, the tax reform/update from both China Corporate Income Tax perspective (“CIT”) and Individual Income Tax (“IIT’) perspective has become a hot topic. Each reform has great impact on the tax environment in China and draws great attention from different parties in the society. In this regard, European Chamber Tianjin Chapter invite Ernst & Young China as speaker of this tax seminar to deeply interpret the following hot topics on CIT and IIT and sincerely invite you to join the tax seminar.这一年来，随着企业所得税和个人所得税税收领域政策的变革/更新，中国的税务环境发生了进一步的变化。为此，中国欧盟商会特别邀请安永中国作为嘉宾，就以下企业所得税和个人所得税方面焦点议题为商会会员企业进行介绍和解读，并与商会会员代表进行近距离互动与交流
Recent updates on the Corporate Income Tax 企业所得税更新
With the update on the Corporate Income Tax rules in terms of pre-tax deduction, preferential tax treatments, deduction proofs and filling returns, companies have faced many challenges in the 2018 annual filing. At the same time, due to the construction of tax informatization such as "Golden Tax Phase III" and the promotion of "electronic financial data collection of Thousand Group Enterprises", the tax supervision environment is becoming stricter and more attention shall be paid to electronic informatization. Our seminar will be focus on the following hot topics on CIT. 随着企业所得税在税前费用扣除、税收优惠、扣除凭证、申报表填报等多方面进行了政策更新，企业在2018年度企业所得税汇算清缴中面临诸多挑战。同时，由于“金税三期”等税务信息化的建设及“千户集团电子财务数据采集工作”的推进，税务监管环境在趋严的同时更加注重电子信息化。企业所得税方面，焦点议题如下：
- New rules for the deduction of expenditures and preferential tax treatments企业所得税费用扣除及税收优惠新政;
- Changes for deduction proof for CIT filing purpose企业所得税税前扣除凭证新变化;
- Other important changes其他需关注的重点变化;
- Changes to the filing package of 2018 CIT annual filing return and key points for filing purpose企业所得税申报表的变化更新及实际填报中需关注的重点问题解析;
- New trends of Tianjin practice for follow-up administration and supervision on CIT annual filing天津企业所得税后续监管趋势及经验分享.
Recent updates on the Individual income Tax 个人所得税更新
The Ministry of Finance (MOF) and the State Administration of Taxation (SAT) recently issued Announcement [2019] No. 34, which is an Announcement regarding the determination of the length of residence for non-domiciled individuals and Announcement [2019] No. 35, Announcement on individual income tax (IIT) policies for non-resident and non-domiciled individuals, which summarizes the IIT treatments on non-domiciled individuals (usually referred to foreign nationals and Hong Kong, Macau and Taiwan residents) under the new PRC IIT law. Both Announcements have great impact on non-domiciled individuals. Our seminar will be focus on the following hot topics on IIT. 日前，财政部和国家税务总局发布了财政部税务总局公告2019年第34号《关于在中国境内无住所的个人居住时间判定标准的公告》以及财政部税务总局公告2019年第35号《关于非居民个人和无住所居民个人有关个人所得税政策的公告》，全面解析了新个人所得税法下无住所个人（通常指外籍和港澳台同胞）个人所得税的处理方式，对无住所个人有很大的影响。个人所得税方面，焦点议题如下。
- The rules in determining the length of residence for non-domiciled individuals, including elaboration of the “6-year” residency rule如何理解和适用“六年”居住规则，避免全球收入在华征税;
- Determination of source of income and interpretation of the change of “Time-apportionment” calculation method详细解读如何判定所得来源地和“破天”计算方法的变化;
- Rules on computation of the tax liability for non-domiciled individuals, especially the update of calculation method for non-resident individual’s several-month bonus and equity income详细解读无住所个人税款计算的规定, 特别是非居民个人取得的数月奖金及股权激励所得计算方法的变化;
- Elaboration of the rules on the application of double tax treaties for non-domiciled individuals新税法下无住所个人如何适用税收协定;
- Rules on the anticipated China days在一个纳税年度中，如无住所个人居民身分发生了变化，应如何应对;
- Rules on domestic employer’s reporting wages and salaries paid by overseas related parties对境外关联方代付工资的情况，境内雇主和无住所个人分别有什么责任和义务.
Language 语言: Chinese 中文
Agenda 时间安排:
13:40 - 14:00 Registration 登记注册
14:00 - 15:30 CIT updates 企业所得税更新
15:40 - 16:30 IIT updates based on SAT recent announcement 个人所得税更新（基于税务总局近日公告）
16:30 - 17:00 Q&A 问答
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Bank information:
A/C Name: 中国欧盟商会
A/C No.: 7110210182500027543
China CITIC Bank 中信银行京城大厦支行
Capital Mansion Sub Branch, No. 6, Xinyuan Nan Road, Chaoyang District, 100004 Beijing
北京市朝阳区新源南路6号京城大厦
S.W.I.F.T. Code: CIBKCNBJ100
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If you cannot attend an event for which you have registered, please cancel your registration no later than 24hrs prior to the event. If you fail to notify us of your cancellation in a timely fashion, full rate will be charged. 如您因故无法参加活动，请提前至少24小时在线取消或联系工作人员，否则仍将收取活动全额费用。