总经理、人力资源总监/经理、财务/税务 总监/经理

跨境双向外籍人士/高管个税实务——2013岁末盘点&全真案例演绎

2013 Cross-board Bidirectional Expatriates/Senior Executive Tax Practice—the Real Case Deduction

时间地点：2013年12月27日

授课地点：上海齐鲁万怡大酒店

授课语言: 中文

参会费用: 3500RMB/每位(3位或以上报名9折优惠)

目标听众：总经理、人力资源总监/经理、财务/税务 总监/经理

Target Client： GM, HR director/ manager, Finance/ Tax director/manager

课程背景 Course Background：

　　随着经济一体化的加剧以及中国市场的一枝独秀，在中国工作的外籍高管比比皆是。所以，如何确保外籍人士在税务上完全遵从中国税法的规定也已成为跨国公司的人力与财务、税务部门的难题之一，尤其是考虑到中国税法与国际协定以及外籍人士母国税法之间的法律冲突，派遣外籍人士类型各样，有些居留中国长期，有些居留中国短期，有些与境外总部签有劳动合同，有些没有……；进一步说，为吸引与激励人才，跨国公司采用了除了正常工资以外的其他薪资安排，例如年终奖、期权等等。所以，在确保税务合规的基础上，如何设计合理的薪酬结构以帮助外籍人士实现个税优化也成为跨国公司的人力资源部门与财务、税务部门的目标之一。 

　　适逢年终岁末，既是公司在论功行赏大派红包同时做好税务筹划合理避税的最佳时机，也是公司盘点一年以来的新规定以作应对的最优时点。由此，慧岩咨询特邀胡志强律师以在与税局一线博弈的全真案例演绎外籍人士的个税实务。同时，本讲座也将较之同类讲座首度涉及中国企业在境外投资过程中外派中国籍高管的个税合规与筹划的问题。

　　With the development of economic globalization and Chinese market’s alone outstanding, almost all multi-national corporations are constantly strengthening the China market’s development and cultivation, by dispatching foreign executives and foreign technical staff is undoubted shortcut to achieve this objective. But, at the same time, how to ensure that dispatched foreigners is totally obey to Chinese tax law in tax issue has been one of the problems to multi-national corporations’’ HR, finance and tax department, especially considering the legal conflict  between China tax law and international agreement and foreigners’ home country’s tax, expatriates’ type is various, some reside in China for long-term, some reside in China for short-term, some have labor contract with board multi-national corporation headquarter, some haven’t etc.; furthermore, in order to attract and motivate talents, multi-national corporations adopt other wage arrangement except normal wage, such as bonus, options etc.. So in ensuring the basis on tax compliance, how to design a reasonable salary structure to help foreigners to realize tax optimization has become one of the goals for HR, finance and tax department of multinational corporations.

　　The end of this year is the best timing point to explore tax planning when corporations offer bonuses and to make ready for tax supervision by familiarizing themselves with the new regulations issued in the past year. Thus, Wisdom Rock especially invites Lawyer Hu Zhiqiang, senior consultant from Shanghai Yuanda Law Firm, to deduct foreigners’ tax practice. Meanwhile, this seminar will involve in the problem of dispatched Chinese senior executives’ tax compliance and plan during the investment for Chinese enterprises.

课程收益 Benefits：

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

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.

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

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)

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

 

课程大纲 Course Outline：

第一部分：外籍人士个税的应税判断

Part 1: the taxable judgment of foreigners’ tax

应税判断的理论准备

The theory preparation for taxable judgment

举棋不定的法律依据：

Indecisive law legal basis

中国税法vs.国际协定vs.外国税法

Chinese tax VS. International agreement VS. Foreign tax.

税法vs.劳动法

Tax VS. Labor law

真真假假的身份职务：

The half-true identity duty

董事/雇员

Director/ employee

单一职务/兼职

Single / part-time job

纷繁复杂的地点因素

Complex location factors

身份地、劳务地、签约地、付薪地、……

Identity, service, sign and payment place

董事－董事费

Director- director’s fee

董事

Director

董事＋雇员

Director plus employee

雇员－工资收入应税判断

Employee-the taxable judgment of wage earnings

国际协定－实质劳动关系/常设机构判断

International agreement-essential labor relationship/ permanent organization judgment

国际协定/中国税法区别

The difference between international agreement and Chinese tax

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：

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?

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?

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

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) 

判断标准

The judgment standards

税务处理

The tax settlement

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.

判断标准

The judgment standards

税务处理

The tax settlement

业绩奖金：年终奖、期权及虚拟期权、“卖身契” （Retention Bonus）

判断标准

The judgment standards

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

申报

Declare

代扣代缴

Withhold and remit tax

自行申报

Self-declaration

结算－跨境代垫工资

Settling accounts-cross-board advance salary

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

长期挂账后果

Long-time credit consequences

稽查

Inspection

外籍个税稽查趋势

The inspection trend of foreigner’s tax

税局稽查应对注意事项

The notes of tax bureau inspection

补税注意事项

The notes of paying the overdue tax

如何避免补出刑事责任；

How to avoid the criminal responsibility on paying the overdue tax

如何保护新任管理层。

How to protect the new management leaders

关于讲师 About Speaker：

胡志强 Lawrence Hu

　　胡志强律师为上海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.