中国欧盟商会、普华永道诚挚地邀请您参加:
税务研讨会：派遣安排还是提供服务？关于非居民企业派遣人员来华提供劳务所得税处理的最新进展
Tax Seminar: Secondment or Service? Latest development in relation to the income tax treatment for non-tax resident enterprises providing services by deploying personnel to work in China
近几年来，很多跨国企业跨境派遣安排的实际性质受到了中国税务机关的质疑。税务机关怀疑派遣安排其实是为了掩饰境外派遣企业向中国境内接收企业提供的服务。因此，派出企业之前很可能被认为是在中国构成了机构、场所或常设机构，因此根据企业所得税法及国税发[2010]75号文件的相关规定，应在中国缴纳企业所得税。
国家税务总局（“国税总局”）近期终于颁布了期待已久的国家税务总局公告[2013]19号（“19号公告”）。19号公告对如何判定派遣安排的实质给出了技术层面的指引。19号公告同时给出了实务操作方面的指引，如与派遣安排相关的资料准备、需要考虑的特定因素。
在本次研讨会上，普华永道的税务专家们将会分享19号公告的关键发展。同时，他们也会分享在处理派遣安排受到质疑时的实务经验以及如何管理各种风险以求达到合理的平衡。以下是本次研讨会的主要议题：
- 判定机构/场所以及常设机构的主要原则及附加因素
- 关于派遣安排的挑战以及可能的解决方案
- 双重任职的影响及19号公告中个人所得税的处理
- 利用19号公告处理派遣安排而产生的争议
- 如何管理派遣安排产生的各种风险
In the last few years, many multinational groups have been facing increasing scrutiny from the China tax authorities on their secondment arrangement in China. This is because secondment arrangements were often suspected to be set up to cover up the services provided by the foreign home entity to the host entity in China. Therefore, previously the home entity may be taken as having created an establishment and place (E&P) or permanent establishment (PE) in China and subject to China Corporate Income Tax in accordance with the relevant provisions in the Corporate Income Tax law and Circular Guoshuifa [2010] No. 75.
The State Administration of Taxation recently released a long-waited tax circular Public Notice [2013] No. 19 (PN 19). It provides more technical guidelines for the assessment of the nature of secondment arrangements. PN 19 also introduces practical guidelines on the specific factors that need to be considered and detailed documentation related to secondment arrangement.
In this seminar, experts of PwC will share the key development of PN 19. Also, they will share their practical experience of dealing with challenges related to secondment arrangement and their views of how to manage the various risks to strike a right balance. Below topics will be discussed:
- The overriding principle and supplementary factors for E&P/PE assessment
- Challenges and possible solutions related to secondment arrangement
- Impact on dual employment arrangement and Individual Income Tax treatment under PN 19
- Take advantage of PN 19 in dealing with disputes raised from secondment arrangement
- Manage various risks related to secondment arrangement
Agenda会议安排：
14:00-14:30, registration登记注册
14:30-16:30, presentation and Q&A讲解及问答
Language 语言:
Chinese 中文
Seats are limited, if you would like to attend this event, please register your attendance with Ms. Una Zhang at email at tianjin@europeanchamber.com.cn or by phone call 022-23741122 by noontime Jun.20th, 2013.