Breakfast Seminar Minutes on the implementation rules for the new EIT Law (in Chinese) Go back »

2007-12-19 | Shanghai

税务与财务工作组: 新颁布企业所得税法实施细则中文研讨会

在12月13日英文研讨会取得巨大成功后(详情请点击此链接),中国欧盟商会上海地区执行委员会于同月19日在上海新世界丽笙大酒店举办了《中华人民共和国企业所得税法实施条例》中文研讨会。此次会议是继新劳动合同法研讨会,欧盟商会上海执委会第二次针对外企内部中国雇员的需要举行的专项研讨会。我们非常荣幸得邀请到德勤华永会计师事务所(中国)有限公司的高级经理叶永青先生担任此次研讨会的嘉宾演讲人。

从新税法以及细则中不难看出,国家将加大对企业税收的管理。然而,由于现在国家管部门对新税法及条例细节的解释并不十分明确,在赋予政策本身许多灵活性的同时,也加大了企业特别是外资企业在税收上经营管理的风险。此次研讨会从多方面、多角度地介绍了新税法并特别强调了相较旧税法的变化与更新,以及今年年底前公司的对应措施。主要研讨点的总结如下:

1.新税法的特征
2. 收入(特别是股息、红利)的预提所得税
3. 过渡时期的政策
4. 再投资退税政策的取消
5. 税务居民的概念
6. 机构、场所(PE)
7. 转让定价
8. 成本分摊安排
9. 资本弱化
10. 反避税规则
11. 税收优惠
12. 其他规定关于:企业重组、商誉摊销的损失、收入和支出的确认、清算等

演讲的最后,叶先生为来宾总结了新税法及条例中未解决的事项以及将来可能解决的方式和导向,并对来宾的问题逐一进行了回答。

详细演讲内容请点击此处

2007年即将走向尾声,中国欧盟商会衷心感谢您这一年来的参与和对我们的支持。在新年来临之际,我们愿与会员携手努力,共同为欧洲企业在华的发展创造更好的投资环境。


Breakfast Seminar Minutes on the newly released implementation rules for the new Enterprise Income Tax Law (in Chinese Mandarin)


(Brief Introduction in English)

On December 19th, the European Chamber of Commerce Shanghai Liaison Office held a breakfast seminar on the newly released implementation rules for the new Enterprise Income Tax Law in Chinese Mandarin. (To view the seminar for the same topic held in English on December 13th please click here). It is the second time that European Chamber Shanghai Liaison Office holds a seminar in Mandarin Chinese (the first one was on the Employment Contract Law, in August 2007), and other will follow in the future.

The European Chamber was delighted to welcome, Mr. Bill Ye, Senior Manger at Deloitte, as the speaker. Throughout his detailed presentation and answers to the questions raised by the audience, Mr. Ye provided valuable insights on the impacts that the new law and related implementation rules will bring to companies doing business in China, and advices on how companies can cope with it.

To view the presentation, please click here.

This was the last seminar of the European Chamber in 2007. The EU Chamber Shanghai Liaison Office would like to thank all members for their support throughout the year and wish everyone a pleasant holiday season.