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.

Content内容：

1、深圳海关税务协同管理思路

2、各地海关税局的协同思路

3、海关税务协同对企业转让定价政策的影响启示

Agnda 日程：

14:45-15:00 Registration

15:00-15:45 Presentation by Ms Betty Mu, Taxation Director, Deloitte Nanjing

15:45-16:00 Q&A

16:00 End of this event

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.

Speakers

Ms. Zheng Mu

Tax Director, Customs & Global Trade Services of Deloitte

Ms. Zheng Mu

Tax Director, Customs & Global Trade Services of Deloitte

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Ms. MU Zheng is the Tax Director, Customs & Global Trade Services of Deloitte. Since she joined the Customs team in 2013, her team has provided customers with customs valuation, customs classification, processing trade, AEO certification, tax administration research and other services.
In recent years, she has cooperated with Beijing Customs and Beijing Bureau of Commerce to provide advice on cross-border trade facilitation services for enterprises in Beijing. She also participated in Qingdao, Beijing and other customs policy research and provided con-sulting services, took part in the opinion discussion of financial index certification standards organized by the General Administration of Customs, and provided certification counseling services for many enterprises in automotive and electronics industry.

Ms. Iris Han

Global trade advisory/Customs Service

Ms. Iris Han

Global trade advisory/Customs Service

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Ms. Yanyan Han joined Deloitte's Japanese Corporate Services Group in 2016 and provides tax consulting services in indirect tax, global trade and customs, and transfer pricing.
Ms. Han has participated in a number of global trade and indirect tax compliance, tax advisory, tax health check and tax defense projects for multinational companies, domestic and foreign listed companies, as well as domestic "going global“ company groups. She also helps in solutions of customs issues from both TP and customs sides, including customs and transfer pricing defending for companies' foreign royalty payments, importing customs price defense, etc.
In addition, she participates in governmental business environment research projects, business (trade) model optimization projects and E-commerce projects as well.

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