Subject: 原四大合伙人全案例分析外籍个- (1)
Sender name: 外籍个-税风险和筹划专场 (2)
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个人所得税风险和筹划(外籍个人、港澳台及有外国居留权的中国人)
讲师:张少云  知名财税专家

主办方:CPC精英管理学院
10月24日 上海锦江汤臣洲际大酒店 
10月22日   北京亮马河饭店
价格:3980元/人

一、新法规过渡期和大数据
    简介大数据和CRS(AEOI)如何达致境外信息交换到国家税务总局
    个人纳税信用如何影响个人
    新税法下公司的责任: 没有为外籍个人申报境外工资责任谁属?
    过渡期的处理和选择: 外籍个人八补贴要关注的问题及年终奖

 
二、13个典型案例分析
个案一:为何没有住所
为何税总说在中国有房子的外籍人士在中国没有住所?34号公告的清零,重新计算tax break 年限是什么意思?为何2024年是所有外籍无住所中国税收居民面对tax break 的第一年?



个案二:有中国身份证是什么税收居民
 
个案三:大湾区的优惠政策,先交个税然后返还,实际税负率为15%?可以如何筹划和办理?有中国身份证又同时有境外居留权的两名员工,能享受大湾区的优惠吗?


个案四:高管和非高管计税有何分别?税收安排(协定)有何影响?


个案五:为何按34号公告的计算居住天数方法,会成为非居民?公司错误判定他是税收居民,应该怎办?


个案六:非居民变为居民,2020年该如何处理2019年的汇算清缴?将来应以居民还是非居民为她预扣预缴个人所得税?


个案七:香港老总为何要把香港支付的工资也合并,然后按公式一或公式二或公式三计税?Y先生不合并然后按公式计税,有何风险?可以被如何处罚?境外支付的年终奖应如何计税?


个案八:法定代表人领一点工资:为何以6000元申报没有问题而不用把境外工资合并用公式一二三计税?若X先生到中国184天,为何以6000元交税就可能出现少缴税款的情况?


个案九:集团派员:在中国没有扣缴义务人,但又成为中国税收居民,要如何报税?他们什么时候开始申报?为何这种模式会导致常设机构问题,因而导致境外集团公司可能需要在中国缴纳企业所得税?


个案十:集团现考虑如何筹划集团副总的薪酬及支付地点以减轻税负。


个案十一:双重税收居民


个案十二:按香港税务条例,需就董事费缴纳香港税。已交香港税,是否不用交中国税?如要交中国税,如何交?中国公司有没有扣缴董事费税款责任?


个案十三:境外分红也征税


三、年底前的准备
  哪些外籍员工要进行年度申报?哪些不需要?若中国公司只申报境内工资没有申报境外工资,可以怎办?公司该提醒在中国的外籍员工哪些事项?

 

详情咨询:Sally Ding
010-5670 5951,153 1316 2077
021-5109 5721,150 0067 4352
微信:golddinglei
请不要直接回复邮件!咨询|报名|退订回复至[email protected]
   

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