近期国家税务总局(税务总局)正式发布了《特别纳税调整实施办法》征求意见稿(简称“征求意见稿”),对现行《特别纳税调整实施办法(试行)》(国税发[2009]2号,以下简称“2号文”)的内容进行了全面修订。本次2号文的全面修订借鉴了各项税基侵蚀和利润转移(BEPS)行动计划的建议,增添了许多具有中国特色的元素,更进一步吸收总结了散见于各项法规中的特别纳税调整原则与措施。
Recently China State Administration of Taxation (SAT) released the discussion draft of Implementation Measures of Special Tax Adjustment (Discussion Draft) to revise and upgrade the existing Implementation Measures of Special Tax Adjustment (Trial) (Guoshuifa[2009] No. 2), Circular 2). The Discussion Draft makes reference to the recommendations in BEPS Action Plans and China's specific issues. It also incorporates some rules and principles in special tax adjustments spread out in existing SAT circulars.
对于跨国集团来讲,最为关心的可能是同期资料文档的准备要求与以往相比有很大的不同。征求意见稿规定了未来转让定价同期资料有主体文档、本地文档以及特殊事项文档的三层文档结构,并对符合条件的企业作出了提交国别报告的合规性要求。未来同期资料的准备将更加需要跨国集团总部的积极参与并配合地方企业准备相关资料,同时对跨国集团的系统设置、数据采集、归纳和整理也提出了更高的工作要求,督促跨国集团更加重视其转让定价风险管理工作。此外,征求意见稿对信息的披露要求更加透明,这也使得今后转让定价同期资料的准备工作不仅仅是当地地方企业的合规性要求,也成为跨国企业整体转让定价风险管理工作的重要一环。征求意见稿除了对同期资料文档准备作出更多更详细的要求之外,还首次明确了将“价值贡献分配法”和“资产评估方法”作为转让定价方法。这些方法在未来中国转让定价实践中被越来越多的采用,将可能导致更多双边税收争议的产生,加大跨国集团的转让定价风险。我们将在本次研讨会中就征求意见稿对跨国企业在中国甚至全球转让定价管理工作带来的挑战分享我们的见解。
For MNCs, the most concerned issue would be the big differences on the disclosure requirements on TP Contemporaneous Documentation compared with existing Circular 2. The Discussion Draft introduced the three-tier TP documentation (TPD) requirement, including master file, local file and special issue file, and also requests taxpayers satisfying certain conditions to provide Country-by-Country Reporting (CbCR). Such disclosure requirements on TPD not only need the headquarters of MNCs to be more actively involved and cooperated with local taxpayers to prepare the relevant information, but also raises more complex needs for MNCs' system configuration, data collection and clarification. It will also urge MNCs HQ to put more attention on its transfer pricing management. The Discussion Draft demands information to be disclosed in a more transparent way, which makes the TPD preparation not just a compliance requirement of local enterprises, but also becomes one part of key processes during MNCs global transfer pricing management. Apart from the more detailed requirements on TPD preparation, the Discussion Draft for the first time clarifies the "alternative methods" to include "Value Contribution Attribution Method" and "Asset Valuation Method", which are adopted more and more in the future TP practices and may result in more tax disputes between countries and increases the transfer pricing risk of MNCs. We will share our observations on the possible challenges that is brought by the Discussion Draft to China and even global TP management structure for MNCs.
除了上述转让定价的最新规定之外,国家税务总局近期还针对非居民纳税人享受税收协定待遇(包括税收协定规定的减税或免税)制定了一套全新的自行评估机制。这也意味着非居民纳税人甚至扣缴义务人必须掌握足够的税收协定和相关申报知识,以便做出正确的判断。
Separately, SAT introduces a new mechanism of self-assessment on the eligibility for tax treaty benefits (reduced taxation or exemption under the relevant tax treaties) by non-resident taxpayers. However, the self-assessment mechanism would demand not only the non-resident taxpayers but also their withholding agents to possess profound knowledge of the tax treaty and tax filing procedures to make an appropriate assessment.
本次研讨会邀请了普华永道中国转让定价和税务服务领域的资深专家们深入解读最新的税务政策对跨国企业总部及中国境内子公司的深刻影响,并分享专家们的见解和观察,以便企业可以早做准备。企业财务人员可以借此机会与普华永道专家一起探讨企业的担心并提出意见和建议。
Professional experts from PwC Tax and Transfer Pricing field are invited to present and share their latest observations on the impacts to the MNCs and its Chinese subsidiaries brought by the latest tax rules and regulations released so the taxpayers could get prepared beforehand. The enterprises and taxpayers could also take this opportunity to discuss with PwC experts on your concerns and exchange viewpoints.
演讲嘉宾Speakers:
普华永道天津, 转让定价服务,合伙人,邸雅君女士
Winnie Di , Partner, Beijing Office, Transfer Pricing Services PwC
普华永道天津, 中国税务及商务咨询服务,总监,李志云先生
Kelvin Lee, Director, Tianjin Office, China Tax & Business Advisory Services PwC
语言Language: 中文 Chinese
日程Agenda:
13:30-14:00: 登记注册 Registration
14:00-17:00: 讲座 Presentation