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

【培訓(xùn)收益】
1. 全面梳理跨境雙向外籍人士以及高管的個稅問題上的應(yīng)稅判斷與計算、申報、繳納等實務(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(yuǎn)離可能置你于萬劫不復(fù)的稅收籌劃誤區(qū)；
Let you get away from tax planning errors which may set you on the beyond redemption. 3. 如何設(shè)計薪酬結(jié)構(gòu)以幫助外籍人士實現(xiàn)稅務(wù)優(yōu)化；
How to design the salary structure to help foreigners to achieve tax optimization 4. 如何實現(xiàn)跨國公司總部與其中國公司之間因人員派遣而費用結(jié)算的稅務(wù)處理、外匯處理； (包含最新的外匯支付新規(guī)) ；
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(yīng)對稅局關(guān)于外籍高管個稅的檢查及補稅策略，避免補稅補出“刑事責(zé)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：外籍人士個稅的應(yīng)稅判斷
Part 1: the taxable judgment of foreigners’ tax
一、 應(yīng)稅判斷的理論準(zhǔn)備
The theory preparation for taxable judgment
1. 舉棋不定的法律依據(jù)：
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(fù)雜的地點因素
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(yīng)稅判斷
Employee-the taxable judgment of wage earnings
1. 國際協(xié)定－實質(zhì)勞動關(guān)系/常設(shè)機構(gòu)判斷
International agreement-essential labor relationship/ permanent organization judgment
2. 國際協(xié)定/中國稅法區(qū)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(dān)任總經(jīng)理。但該總經(jīng)理到任一月后，覺得水土不服辭職走人，請問其是否須就其在中國境內(nèi)的這一個月的薪水在中國境內(nèi)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)線出售給某中國公司，并為幫助該中國公司安裝該生產(chǎn)線派遣員工提供現(xiàn)場服務(wù)，前后時間持續(xù)了半年多。其中一個外籍人士在來到中國境內(nèi)后一個月，便因故調(diào)往其他項目現(xiàn)場，請問該外籍人士的一月薪水是否應(yīng)在中國境內(nèi)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(yīng)商的工廠駐點檢驗。為避免該外籍人士被中國供應(yīng)商同化，所以該外籍員工一般每半年一換，請問該外籍員工是否須在中國繳納個稅？
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、打車費、過節(jié)費等)
The office cost VS. private cost (mobile fee, taxi fee, holiday fee etc)
1. 判斷標(biāo)準(zhǔn)
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(biāo)準(zhǔn)
The judgment standards
2. 稅務(wù)處理
The tax settlement

三、 業(yè)績獎金：年終獎、期權(quán)及虛擬期權(quán)、“賣身契” （Retention Bonus）
1. 判斷標(biāo)準(zhǔn)
The judgment standards
2. 稅務(wù)處理
The tax settlement

第三部分：　跨國公司的外籍個稅注意事項
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(jié)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. 長期掛賬后果
Long-time credit consequences

三、 稽查
Inspection
1. 外籍個稅稽查趨勢
The inspection trend of foreigner’s tax
2. 稅局稽查應(yīng)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(zé)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(dá)律師事務(wù)所資深顧問，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)會財稅法委員會發(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、重組等宏觀層面，業(yè)務(wù)運營、人事安排等微觀層面提供稅務(wù)與法律相結(jié)合而更加全面、更加實務(wù)的專業(yè)意見，其服務(wù)過的客戶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(nèi)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與稅局溝通稅務(wù)處理意見，曾創(chuàng)造了“九天拜訪七省稅局”的飛人紀(jì)錄。 胡律師經(jīng)常就稅務(wù)問題接受China Law and Practice, Financial Times等業(yè)內(nèi)著名媒體的采訪與為他們撰稿，或受邀發(fā)表專題演講。
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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