跨境双向外籍人士/高管个税实务

【培训对象】
总经理、人力资源总监/经理、财务/税务 总监/经理

【培训收益】
1. 全面梳理跨境双向外籍人士以及高管的个税问题上的应税判断与计算、申报、缴纳等实务；
Comprehensively card tax judgment, calculation, declaration and pay etc. practice on the tax problem of cross-board bidirectional foreigners and senior executives 2. 让你远离可能置你于万劫不复的税收筹划误区；
Let you get away from tax planning errors which may set you on the beyond redemption. 3. 如何设计薪酬结构以帮助外籍人士实现税务优化；
How to design the salary structure to help foreigners to achieve tax optimization 4. 如何实现跨国公司总部与其中国公司之间因人员派遣而费用结算的税务处理、外汇处理； (包含最新的外汇支付新规) ；
How to achieve the tax and foreign exchange treatment caused by dispatched staff between company’s headquarter and Chinese company (including the implications of newly-issued foreign exchange rule) 5. 如何帮助跨国公司应对税局关于外籍高管个税的检查及补税策略，避免补税补出“刑事责任”。 How to help multi-national corporation to deal with tax bureau and tax payment on overdue of foreign executives’ tax, avoid the “criminal responsibility” on payment on overdue

第一部分：外籍人士个税的应税判断
Part 1: the taxable judgment of foreigners’ tax
一、 应税判断的理论准备
The theory preparation for taxable judgment
1. 举棋不定的法律依据：
Indecisive law legal basis
1) 中国税法vs.国际协定vs.外国税法
Chinese tax VS. International agreement VS. Foreign tax.
2) 税法vs.劳动法
Tax VS. Labor law

2. 真真假假的身份职务：
The half-true identity duty
1) 董事/雇员
Director/ employee
2) 单一职务/兼职
Single / part-time job

3. 纷繁复杂的地点因素
Complex location factors
1) 身份地、劳务地、签约地、付薪地、……
Identity, service, sign and payment place

二、 董事－董事费
Director- director’s fee
1. 董事
Director
2. 董事＋雇员
Director plus employee

三、 雇员－工资收入应税判断
Employee-the taxable judgment of wage earnings
1. 国际协定－实质劳动关系/常设机构判断
International agreement-essential labor relationship/ permanent organization judgment
2. 国际协定/中国税法区别
The difference between international agreement and Chinese tax
3. 兼职情形/涉及第三国情形
Part-time situation/ the situation involved in the third country
具体案例 Detailed Case：
1) 境外某跨国公司总部派遣某位外籍人士在其中国公司担任总经理。但该总经理到任一月后，觉得水土不服辞职走人，请问其是否须就其在中国境内的这一个月的薪水在中国境内缴税？
One foreign multi-national corporation headquarters sent a foreigner to be GM in China Company. But the GM assumed office after one month, felt himself in an unaccustomed climate and left, whether he need to pay the tax in China during his one month work in China?
2) 境外某跨国公司将某条生产线出售给某中国公司，并为帮助该中国公司安装该生产线派遣员工提供现场服务，前后时间持续了半年多。其中一个外籍人士在来到中国境内后一个月，便因故调往其他项目现场，请问该外籍人士的一月薪水是否应在中国境内缴税？
A foreign multi-national corporation will sell on production line to a China Company, and provide the on-site service for the expatriates who help the China Company to install the production line, and sustained more than half a year. One of these expatriates came to China after a month and transfer to other project site for some reasons; I would like to ask whether the foreigner’s one month salary should pay the China tax?
3) 某跨国公司在中国采购原材料。为保证原材料质量，该跨国公司特派遣一位外籍员工在中国供应商的工厂驻点检验。为避免该外籍人士被中国供应商同化，所以该外籍员工一般每半年一换，请问该外籍员工是否须在中国缴纳个税？
A multi-national corporation purchases the raw materials in China. To ensure the quality of the raw materials, the multi-national corporation especially sent a foreign staff to inspect in the Chinese suppliers’ factory. In order to avoid that the expatriates are assimilated by the Chinese Supplier, the foreign employee generally be changed every half a year, whether the foreign employee shall pay tax in China?

第二部分：外籍人士的特殊收入项目
Part 2: the special items of receipt for foreigners
一、 办公费用vs.私人费用(手机费、打车费、过节费等)
The office cost VS. private cost (mobile fee, taxi fee, holiday fee etc)
1. 判断标准
The judgment standards
2. 税务处理
The tax settlement

二、 免税收入：租房费、探亲费、子女教育经费等
Exempt income: rent, visit, children’s education fee etc.
1. 判断标准
The judgment standards
2. 税务处理
The tax settlement

三、 业绩奖金：年终奖、期权及虚拟期权、“卖身契” （Retention Bonus）
1. 判断标准
The judgment standards
2. 税务处理
The tax settlement

第三部分：　跨国公司的外籍个税注意事项
Part 3: the foreigners’ tax notes of Multi-national Corporation
一、 申报
Declare
1. 代扣代缴
Withhold and remit tax
2. 自行申报
Self-declaration

二、 结算－跨境代垫工资
Settling accounts-cross-board advance salary
1. 服务费vs.代垫费用：税务处理/外汇处理
Service fee VS. advanced fee: tax settlement/ foreign exchange settlement
2. 长期挂账后果
Long-time credit consequences

三、 稽查
Inspection
1. 外籍个税稽查趋势
The inspection trend of foreigner’s tax
2. 税局稽查应对注意事项
The notes of tax bureau inspection
3. 补税注意事项
The notes of paying the overdue tax
1) 如何避免补出刑事责任；
How to avoid the criminal responsibility on paying the overdue tax
2) 如何保护新任管理层。
How to protect the new management leaders
 

 

胡志强律师为上海元达律师事务所资深顾问，原毕业于扬州大学税务学院（国家税务总局直属高校），曾系上海律师协会财税法委员会发起人之一暨首届委员。 胡律师经常为世界五百强的跨国公司就他们在中国的投资、重组等宏观层面，业务运营、人事安排等微观层面提供税务与法律相结合而更加全面、更加实务的专业意见，其服务过的客户包括一家全球范围领先的零售商，一家全球知名的法国食品公司，一家全球知名的美国内衣品牌，一家全球连锁的食品公司等。
      

胡律师也多次代表客户与税局沟通税务处理意见，曾创造了“九天拜访七省税局”的飞人纪录。 胡律师经常就税务问题接受China Law and Practice, Financial Times等业内著名媒体的采访与为他们撰稿，或受邀发表专题演讲。
Lawrence is the senior consultant in Shanghai Yuanda lawyer firm, graduated from Yangzhou University of taxation institute (the direct university under the state administration of Taxation), was one of the found member of the Shanghai Lawyers Association. Lawyer Hu often provide more practical professional advice combined tax and law for TOP 500 on their investments in China, restructuring etc. macro level, operation, HR arrangements etc. micro level, and his serviced customer includes a global leading retailer, a world famous French food company, one world well-known American underwear brand, one global chain of food company etc..
For many times, Mr. Hu on behalf of clients communicate tax settlement advice with the Taxation, and created a “nine days’ visit seven provincial tax bureau” flying record. He often accepts the interview and writes for China Law and Practice, Financial Times etc. famous media, or invited to deliver lectures.
 

• 最严监管下的房地产企业增值税会计核算风险管控与涉税实务精讲专题

  开课时间：已开课

  开课地点： 河南-郑州

  最严监管下的房地产企业增值税会计核算风险管控与涉税实务精讲专题‖2017年9月22–24日‖—‖郑 州•百利中州国际饭店‖—‖主 讲：李老师‖‖专题说明‖  随着营改增全面落地，22..

  ￥3,400   元/ 天

  人气：2840  

  

• 增值税时代房地产开发与建筑施工企业重要财税实务处理的争议、 难点问题精讲与资产交易（划转）实操培训通

  开课时间：已开课

  开课地点： 四川-成都

  增值税时代房地产开发与建筑施工企业重要财税实务处理的争议、难点问题精讲与资产交易（划转）实操培训通知‖2016年10月21–23日‖—‖成 都•泸天化酒店‖—‖主 讲：李老师‖‖课程背景‖ 无论您是公司..

  ￥3,300   元/ 天

  人气：2373  

  

• 房地产一二级开发、旧城改造与城市更新财税实务处理暨土地增值税清算讲解

  开课时间：已开课

  开课地点： 广东-深圳

  一：一二级项目开发及项目联动实务处理1．几种一级开发举例2．与政府合同注意事项3．一级返利优化处理与税务筹划4．是一个公司还是两个公司操作5．一二级联动中的税务筹划（与政府合同、一二级一个公司与二个公司技术处理、二级清算筹划如何用足一级政策）6．小组讨论与问题解答..

  ￥2,900   元/ 天

  人气：1760  

  

• 货物及劳务出口退税及免税实务处理全案例分析

  开课时间：已开课

  开课地点： 上海-上海

  8:30签到9:00活动开始，主持人致辞9:15出口退（免）税概述出口退（免）税企业认定出口退（免）税货物范围出口退（免）税税种及退税率出口退（免）税常见问题2013年65号文件中对视同自产货物的政策修改生产企业自产货物的定义购买成品后加包装是否属于自..

  ￥1,800   元/ 天

  人气：1703  

  

• 货物及劳务出口退税及免税实务处理全案例分析

  开课时间：已开课

  开课地点： 上海-上海

  活动介绍: 随着经济全球化的不断推进，国与国之间的贸易交流日益平凡，商品和劳务的交易形式呈现多样化。出口退（免）税是国际通行的税收政策。自2012年至今，我国陆续发布了一系列出口退税的重要文件。出口退（免）税政策相较于其他的税收政策，涉及面广、比较独立，同时操作也更为复杂和专业。 铂略咨询本次从..

  ￥1,800   元/ 天

  人气：571