关联方之间的进口货物交易，一直是海关和税务局实施转让定价审查的重点领域。然而由于理论框架、法规依据等方面的不同，海关和税务局在转让定价审查中的关注重点和立场取向往往存在差异，客观上增加了企业的转让定价方案同时获得海关与税务局认可的技术难度。2022年5月18日，深圳海关和深圳市税务局联合发布的《关于实施关联进口货物转让定价协同管理通告》在探索转让定价领域的协同管理机制方面迈出了可贵的第一步，提升了税法适用的确定性和可预期性。
另一方面，海关总署于6月30日发布2022年第54号公告，对涉税违规行为的主动披露事项相关处理规则进行了更新，放宽了对企业主动披露涉税违规行为不予行政处罚的适用标准，优化了主动披露制度在企业信用管理方面的适用措施，释放了鼓励引导企业自主合规的积极信号。因此，欧盟商会南京分会邀请德勤专家来分享该话题下的热点问题，期待您的参与！
Import transactions between related parties have always been the focus of transfer pricing review by customs and Tax Bureau. However, due to the differences in theoretical framework, legal basis and other aspects, customs and Tax Bureau often have different focus and position orientation in transfer pricing review, which objectively increases the technical difficulty for enterprises to obtain the approval of customs and tax Bureau at the same time. On May 18, 2022, Shenzhen Customs and Shenzhen Tax Bureau jointly issued the Circular on implementing the Coordinated Management of Transfer Pricing of Related Imports, which made a valuable first step in exploring the coordinated management mechanism in the field of transfer pricing, and improved the certainty and predictability of the application of the tax law.
On the other hand, issued by the General Administration of Customs on June 30, 2022, 54, announcement, active disclosure items of the tax-related violations related processing rules was updated, eased the enterprise take the initiative to disclose tax-related violations disapproval of the administrative penalties applicable standards, optimize the active disclosure system in the application of the enterprise credit management measures, A positive signal to encourage and guide the independent compliance of enterprises was released. Thus, the European Chamber Nanjing is pleased to invite you to join the seminar which co-organized by Deloitte Nanjing.
Content will be included:
聚焦海关领域的新动向，德勤将协助企业解读政策主要变化，分析未来发展趋势，提示企业应对相关风险的解决方案。内容大纲如下：
► 海关税务协同管理进口货物价格试点解读
1. 中国税务机关与海关的转让定价审查趋势观察
2. 税务机关与海关现有转让定价预审机制
3. 关联进口货物转让定价协同管理
► 海关主动披露新规解读
1.海关主动披露机制的发展背景
2.主动披露机制新规的合规红利与合规风险
► 问答互动
Agenda:
13:45-14:00 签到
14:00-14:50海关税务协同管理进口货物价格试点解读
14:50-15:20 海关主动披露新规解读
15:20-15:30提问与交流
Speaker:
牟政女士, 德勤海关与全球贸易服务 税务总监。自2013年加入海关团队后，为客户提供海关估价、海关归类、加工贸易、AEO认证、税政调研等多项服务；近几年与北京海关、北京商务局合作，为北京地区企业的跨境贸易便利化服务提供咨询意见；多次参与青岛、北京等关区海关政策研究，提供咨询服务；曾参与海关总署组织的财务指标认证标准的意见讨论，并为多家车企、电子产品类企业提供认证辅导服务。
Payment：
1. Bank transfer:
RMB Bank Account
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
2. Online pay through Wechat.
Terms & Conditions:
This event has limited seating and requires registration and payment in advance. No walk-ins accepted.
Cancellation Policy:
If you cannot attend this event, please cancel your registration at least 3-working days before. If you fail to notify us of your cancellation in a timely fashion, you will be charged for event costs.
To cancel, please contact Ms. Annie Zhou at azhou@europeanchamber.com.cn.
Disclaimer免责声明:
Participants must maintain proper social distancing norms and abide by the Government ’s Epidemic Prevention and Control Rules. If you do not follow the relevant regulations, the European Union Chamber of Commerce in China accepts no responsibility for any of your physical discomfort caused during and after the event. Thank you for your cooperation.
参与活动时，参会人应与他人保持适当距离（防疫考虑）并遵守政府颁布的疫情预防控制要求（例如佩戴口罩等）。如您违反要求，中国欧盟商会对于您在活动中或者活动后的身体不适，不承担任何责任。 感谢您的理解和配合。