高层管理者与外籍/外派人士个人所得税筹划
主办单位：中培网 中培管理咨询
时间地点：2018-11-20至2018-11-20 在 上海
学员对象：对此课程感兴趣的学员
费 用： 3980元
【培训对象】
对此课程感兴趣的学员
【课程收益】
【课程大纲】
The new Individual Income Tax (IIT) will be effective from 1 January 2019. A foreigner staying in China for over 183 days in a calendar year will become a China tax resident and be subject to China worldwide tax on income sourced outside China.
At the same time, China has already received information from overseas financial institutions via the Automatic Exchange of Financial Account Information (AEOI). Which information will be exchanged to China?
How will the new law affect foreigners and employers?Our speaker, Ms Bolivia Cheung will analyze the impacts via the cases.
新个人所得税法于2019年1月1日施行，对外籍人员最大的影响莫过于一历年在中国停留超过183天会成为中国税收居民，其境内境外所得都要征个人所得税。
另一方面，中国与其他国家（地区）税务主管当局已进行了第一次交换金融信息，长期在中国工作的外籍人士有哪些信息已被交换到中国国家税务局？
新税法会如何影响外籍人士和雇主？我们的讲者，张少云女士会通过个案详细分析。
The seminar value
▲The latest trends in IIT enforcement on expatriates working in China
▲12 vivid practical cases analysis to provide best solutions for IIT Planning
▲Open discussion mode and inspiring interaction
会议价值
▲在中国工作的外籍人士的IIT执法的最新趋势
▲12个生动案例，全面解析个税筹划方案
▲开放式讨论与现场热烈互动
Who should attend?
Senior Management; Expatriates and Second Staff; HRD and HRM; Tax Director and Manager
适会人员
公司高层管理人员; 派遣或借调的员工（本土与非本土）; 人力资源总监及经理; 税务总监及经理
Part 1 New law
The changes under the new IIT Law, including:
A foreigner staying in China for over 183 days in a calendar year becomes a China tax resident. Does it mean that he/she is subject to China worldwide tax on offshore income in that year?
What are the obligations of tax resident and non-tax resident?
Tax calculation under the new law
How will the introduction of the six additional specific allowances affecting the previous tax exempt allowances specifically for foreigners?
What are the key issues to be aware of for the monthly provisional tax filing by the employer and the annual IIT filing by the individual?
What are the impact on the new anti-avoidance clause on employee and employer?
How will Automatic Exchange of Financial Account Information (AEOI) affect foreigners working in china? Which types of information will be exchanged to China State Administration of Taxation?
Is the previous tax break (i.e. exiting from China for over 30 days one-off or 90 days cumulative once every 5 years) still useful to avoid worldwide tax?
第一部分 新法規
1、新税法的主要改变，包括：
在中国一历年居住超过183天的外籍人士会成为中国税收居民。是否当年其境外所得也要交中国税？
税收居民和非税收居民的纳税义务
个税计算的变化
引入六项专项附加扣除，这如何影响外籍个人以往的实报实销补贴？
僱主预扣预缴与個人年度汇算清缴，要注意什么问题？
引入反避税条款对员工和雇主有何影响？
AEOI (金融账户涉税信息自动交换)如何影响在中国境内工作的外籍人士？哪些境外金融机构账户数据会交换到国家税务总局？
以往外籍个人五年内离开中国一次超过30天或累计超过90天这种tax break方法，还有没有用？
Part 2 Case study第二部分 個案分析
Case 1 – Foreigners working in China
案例1 – 长期在中国工作的外籍人士
Case 2 – Migrated to overseas
案例2 – 移民外国
Case 3 – A US citizen with China Green Card
案例3 – 取得《外国人永久居留证》的美国人
Case 4 – Consultant
案例4 –顧问
Case 5 – Education institutions and foreign teachers
案例5 – 教育机构和外籍老师
Case 6 – Remittance of salaries paid on behalf by overseas companies
案例6 – 关联公司代垫工资
Case 7 - Who should bear the IIT on salaries paid overseas
案例7 - 谁该负担境外收入相关的个人所得税
Case 8 - Expatriates staying in China for less than 183 days but need to pay China IIT
案例8 - 外籍个人在中国少于183天但要缴纳中国个税
Case 9 – Stock option
案例9 - 股票期权
Case 10 – Director
案例10 - 董事费
Case 11 - lawyer
案例11 – 律师
Case 12 – Back-filing taxes
案例12–补税
关于讲师
Miss Bolivia Cheung
Bolivia has over 20 years of experience on China tax and business advisory. She joined KPMG in 1996, promoted to partnership in 8 years and retired from a tax partner in 2011 after working in KPMG for 15 years. She frees up herself for training, education, free-lance consultancy projects and charitable activities, and completed the MA in Practical Philosophy, her second master degree. Bolivia has stationed in Guangzhou and Shanghai for over 8 years which means a lot of practical experiences in dealing with problems and issues of taxpayers.
Bolivia is the member of ACCA China Expert Forum, Member of Working Party on Seminars of Accountancy Training Board of Hong Kong Vocational Training Council, Member of the Customer Liaison Group for SMEs of the Trade and Industry Department of the Hong Kong Special Administrative Region, part-time lecturer on China Tax at the University of Macau , HKU SPACE and Xiamen National Accounting Institute; and has been the Steering Team of ACCA Southern China from 2004 to 2017 and the Vice-chairperson of the Board of Directors of Sowers Action (a charitable organization in Hong Kong) from 2012 to 2016
张少云(FCCA & FCPA)
张少云在中国税务和商业咨询方面有二十多年的经验。她自1996年加入毕马威会计师事务所中国税务部，八年内进升为合伙人，在毕马威中国工作了十五年后，她选择于2011年从税务合伙人角色退休，以自由职业者身份投入企业培训、教育、慈善活动以及独立咨询工作并完成她第二个硕士学位，实践哲学硕士。她曾长驻广州和上海超过八年，这段日子令她更能以实务角度出发解决客户的税务问题。
张小姐现时是特许会计师公会(ACCA) 中国专家智库成员，香港职业训练局会计训练委员会研讨会工作小组委员，香港政府香港工业贸易署中小企业客户联络小组委员，澳门大学、香港大学专业进修学院、厦门国家会计学院兼职讲师。2004-2016年为华南区专家指导小组成员并于2009-2011年度任ACCA华南区专家指导小组主席，2012年至2016年为苗圃行动(香港的一家慈善团体)董事局副主席。
【讲师介绍】
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广州电话：（020）39971893、62355796 传真号码：（020）62355807
联 系 人：赵小姐、张先生 报名邮箱： 317709971@QQ.COM
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