跨境雙向外籍人士/高管個(gè)稅實(shí)務(wù)

【培訓對象】
總經(jīng)理、人力資源總監/經(jīng)理、財務(wù)/稅務(wù) 總監/經(jīng)理

【培訓收益】
1. 全面梳理跨境雙向外籍人士以及高管的個(gè)稅問(wèn)題上的應稅判斷與計算、申報、繳納等實(shí)務(wù)；
Comprehensively card tax judgment, calculation, declaration and pay etc. practice on the tax problem of cross-board bidirectional foreigners and senior executives 2. 讓你遠離可能置你于萬(wàn)劫不復的稅收籌劃誤區；
Let you get away from tax planning errors which may set you on the beyond redemption. 3. 如何設計薪酬結構以幫助外籍人士實(shí)現稅務(wù)優(yōu)化；
How to design the salary structure to help foreigners to achieve tax optimization 4. 如何實(shí)現跨國公司總部與其中國公司之間因人員派遣而費用結算的稅務(wù)處理、外匯處理； (包含最新的外匯支付新規) ；
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. 如何幫助跨國公司應對稅局關(guān)于外籍高管個(gè)稅的檢查及補稅策略，避免補稅補出“刑事責任”。 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：外籍人士個(gè)稅的應稅判斷
Part 1: the taxable judgment of foreigners’ tax
一、 應稅判斷的理論準備
The theory preparation for taxable judgment
1. 舉棋不定的法律依據：
Indecisive law legal basis
1) 中國稅法vs.國際協(xié)定vs.外國稅法
Chinese tax VS. International agreement VS. Foreign tax.
2) 稅法vs.勞動(dòng)法
Tax VS. Labor law

2. 真真假假的身份職務(wù)：
The half-true identity duty
1) 董事/雇員
Director/ employee
2) 單一職務(wù)/兼職
Single / part-time job

3. 紛繁復雜的地點(diǎn)因素
Complex location factors
1) 身份地、勞務(wù)地、簽約地、付薪地、……
Identity, service, sign and payment place

二、 董事－董事費
Director- director’s fee
1. 董事
Director
2. 董事＋雇員
Director plus employee

三、 雇員－工資收入應稅判斷
Employee-the taxable judgment of wage earnings
1. 國際協(xié)定－實(shí)質(zhì)勞動(dòng)關(guān)系/常設機構判斷
International agreement-essential labor relationship/ permanent organization judgment
2. 國際協(xié)定/中國稅法區別
The difference between international agreement and Chinese tax
3. 兼職情形/涉及第三國情形
Part-time situation/ the situation involved in the third country
具體案例 Detailed Case：
1) 境外某跨國公司總部派遣某位外籍人士在其中國公司擔任總經(jīng)理。但該總經(jīng)理到任一月后，覺(jué)得水土不服辭職走人，請問(wèn)其是否須就其在中國境內的這一個(gè)月的薪水在中國境內繳稅？
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) 境外某跨國公司將某條生產(chǎn)線(xiàn)出售給某中國公司，并為幫助該中國公司安裝該生產(chǎn)線(xiàn)派遣員工提供現場(chǎng)服務(wù)，前后時(shí)間持續了半年多。其中一個(gè)外籍人士在來(lái)到中國境內后一個(gè)月，便因故調往其他項目現場(chǎng)，請問(wèn)該外籍人士的一月薪水是否應在中國境內繳稅？
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) 某跨國公司在中國采購原材料。為保證原材料質(zhì)量，該跨國公司特派遣一位外籍員工在中國供應商的工廠(chǎng)駐點(diǎn)檢驗。為避免該外籍人士被中國供應商同化，所以該外籍員工一般每半年一換，請問(wèn)該外籍員工是否須在中國繳納個(gè)稅？
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項目
Part 2: the special items of receipt for foreigners
一、 辦公費用vs.私人費用(手機費、打車(chē)費、過(guò)節費等)
The office cost VS. private cost (mobile fee, taxi fee, holiday fee etc)
1. 判斷標準
The judgment standards
2. 稅務(wù)處理
The tax settlement

二、 免稅收入：租房費、探親費、子女教育經(jīng)費等
Exempt income: rent, visit, children’s education fee etc.
1. 判斷標準
The judgment standards
2. 稅務(wù)處理
The tax settlement

三、 業(yè)績(jì)獎金：年終獎、期權及虛擬期權、“賣(mài)身契” （Retention Bonus）
1. 判斷標準
The judgment standards
2. 稅務(wù)處理
The tax settlement

第三部分：　跨國公司的外籍個(gè)稅注意事項
Part 3: the foreigners’ tax notes of Multi-national Corporation
一、 申報
Declare
1. 代扣代繳
Withhold and remit tax
2. 自行申報
Self-declaration

二、 結算－跨境代墊工資
Settling accounts-cross-board advance salary
1. 服務(wù)費vs.代墊費用：稅務(wù)處理/外匯處理
Service fee VS. advanced fee: tax settlement/ foreign exchange settlement
2. 長(cháng)期掛賬后果
Long-time credit consequences

三、 稽查
Inspection
1. 外籍個(gè)稅稽查趨勢
The inspection trend of foreigner’s tax
2. 稅局稽查應對注意事項
The notes of tax bureau inspection
3. 補稅注意事項
The notes of paying the overdue tax
1) 如何避免補出刑事責任；
How to avoid the criminal responsibility on paying the overdue tax
2) 如何保護新任管理層。
How to protect the new management leaders
 

 

胡志強律師為上海元達律師事務(wù)所資深顧問(wèn)，原畢業(yè)于揚州大學(xué)稅務(wù)學(xué)院（國家稅務(wù)總局直屬高校），曾系上海律師協(xié)會(huì )財稅法委員會(huì )發(fā)起人之一暨首屆委員。 胡律師經(jīng)常為世界五百強的跨國公司就他們在中國的投資、重組等宏觀(guān)層面，業(yè)務(wù)運營(yíng)、人事安排等微觀(guān)層面提供稅務(wù)與法律相結合而更加全面、更加實(shí)務(wù)的專(zhuān)業(yè)意見(jiàn)，其服務(wù)過(guò)的客戶(hù)包括一家全球范圍領(lǐng)先的零售商，一家全球知名的法國食品公司，一家全球知名的美國內衣品牌，一家全球連鎖的食品公司等。
      

胡律師也多次代表客戶(hù)與稅局溝通稅務(wù)處理意見(jiàn)，曾創(chuàng )造了“九天拜訪(fǎng)七省稅局”的飛人紀錄。 胡律師經(jīng)常就稅務(wù)問(wèn)題接受China Law and Practice, Financial Times等業(yè)內著(zhù)名媒體的采訪(fǎng)與為他們撰稿，或受邀發(fā)表專(zhuān)題演講。
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.
 

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