IFTM培训会·之《国地税合并后的企业合理避税》

1、课程背景
1. Course background
   随着金税三期的上线，国地税数据实现了互通，大数据时代让一切真相浮出水面。国地税合并后，企业在所得税方面如何进行合理合法高效地筹划，提高企业税后利润，提升企业商业价值和市场竞争力。刚刚出台的个人所得税法修正草案将及接下来的个税改革对企业员工个人所得税筹划会产生何种影响？个税改革又将走向何方？国地税联合稽查会重点关注哪些个税指标呢？
With the launch of the third phase of golden tax, the data of national and local tax have been interchanged. In the era of big data, all the truth has surfaced. After the combination of national and local taxes, how to make reasonable, legal and efficient planning in the aspect of income tax, improve the after-tax profit of enterprises, enhance the business value and market competitiveness of enterprises? The draft amendment of the individual income tax law that just came out and the following individual income tax reform will have what kind of impact on the enterprise employee's individual income tax planning? Where will the individual tax reform go? What individual tax index does the country land tax joint check meeting focus on?
   通过本次培训，也让企业主办会计、财务主管经理和财务总监税知道在个人所得税改革背景下如何做好工资薪金与劳务报酬、股息红利、股权激励等众多个税的筹划问题，并务实解决个税方案在公司制度层面的落实问题，实现员工与企业双赢，节税与安全共存！
Through this training, also make the enterprise accounting know, director of finance manager and finance director tax on personal income tax reform under the background of how to do a good job in wages and salaries and labor remuneration, dividends and equity incentive problems, many of the tax planning and practical solution to the income tax system in the company to carry out the problem, achieve a win-win situation, the staff and the enterprises tax-efficient coexist with security!
2、课程目录
2. Course Catalogue
 模块一 合理避税（税务筹划）的基本平台和手段
The basic platform and means of reasonable tax avoidance (tax planning)
模块二 国地税合并后增值税和企业所得税避税思路及案例
The ideas and cases of tax avoidance of VAT and corporate income tax after the merger of local taxes in two countries
模块三 国地税合并后的企业综合性避税案例精讲
Module three countries after the merger of local tax enterprise comprehensive tax avoidance case
模块四 个人所得税改革背景下的合理避税
4. Reasonable tax avoidance under the background of individual income tax reform
模块五 企业避税失败的10大原因分析
|Module 5 Analysis of the 10 reasons for the failure of corporate tax avoidance
3、课程大纲
3. Course syllabus
模块一 合理避税的基本平台和手段
Module 1 Basic platform and means of reasonable tax avoidance
一、合理避税（税务筹划）的基本知识
First, reasonable tax avoidance (tax planning) basic knowledge
二、税收筹划的基本平台和手段
Second, the basic platform and means of tax planning
三、税收筹划的基本操作思路
Third, the basic operating ideas of tax planning
四、税收筹划的三大层面 -------税务筹划的“金三角”模型
Four, three levels of tax planning ------- tax planning "golden triangle" model
模块二 国地税合并后增值税所得税避税要点及案例精讲 
Module two countries after the merger of the local tax VAT income tax avoidance points and case
一、增值税避税方法
First, VAT tax avoidance methods
1.利用增值率判别法选择纳税人身份的筹划
1. The planning of selecting taxpayer identity by using the value-added rate discrimination method
2. 利用进项税额抵扣规定的筹划
2. Planning for the use of input tax deduction provisions
3.利用公司内部分立进行纳税筹划
3. Make tax planning by using internal division of the company
4.混业经营的税收筹划
4. Tax planning of mixed operation
5.创造符合政策规定的条件进行节税
5. Create conditions that meet the policy requirements for tax saving
二、营改增时代增值税避税要点
II. Key points of VAT tax avoidance in the era of replacing business tax with VAT
三、增值税避税案例精讲
Three, VAT tax avoidance cases
四、企业所得避税思路及方法
Four, the enterprise income tax avoidance ideas and methods
1.利用税收优惠政策筹划，选择投资地区与行业。
1. Make use of preferential tax policies to plan and select investment regions and industries.
2.合理利用企业的组织形式开展税务筹划
2. Make rational use of the organizational form of the enterprise to carry out tax planning
3.利用折旧方法开展税务筹划
3. Use depreciation method to carry out tax planning
4.利用存货计价方法开展税务筹划
4. Carry out tax planning by using inventory valuation method
5.利用收入确认时间的选择开展税务筹划
5. Use the timing of revenue recognition to carry out tax planning
6.利用费用扣除标准的选择开展税务筹划
6. Use the choice of expense deduction criteria to conduct tax planning
7.股权转让的税收筹划
7. Tax planning for equity transfer
8.所得税筹划案例精选
8. Income tax planning case selection
案例1案例2案例3案例4
Case 1 Case 2 Case 3 Case 4
模块三 企业综合性税务筹划要点及案例精讲
Module three enterprise comprehensive tax planning key points and case elaboration
一、企业投资的税收筹划要点及案例精讲
First, the tax planning points of enterprise investment and case elaboration
二、企业融资的税收筹划要点及案例精讲
Second, enterprise financing tax planning points and case
三、企业并购与重组的税收筹划要点及案例精讲
Three, enterprise merger and reorganization of the tax planning points and case
1. 企业资产收购的税收筹划要点
1. Key points of tax planning for the acquisition of corporate assets1. Key points of tax planning for the acquisition of corporate assets
2. 企业股权收购税收筹划要点（参见资产收购税收筹划）
2. Key points of tax planning for corporate equity acquisition (see tax planning for asset acquisition)
3. 企业合并的税收筹划要点
3. Key points of tax planning for enterprise merger
4.企业分立的税收筹划要点（参见合并的税收筹划）
4. Key points of tax planning for corporate separation (see tax planning for merger)
5.企业债务重组的税收筹划要点
5. Key points of tax planning for corporate debt restructuring
6、企业并购重组税务筹划案例精选
6, corporate merger and reorganization tax planning case selection
案例1案例2 案例3案例 4
Case 1 Case 2 Case 3 Case 4
模块四 个人所得税改革后的合理避税思路和技巧
Modules four reasonable tax avoidance ideas and skills after the reform of individual income tax
一、企业员工股权激励的税务筹划（HR特别注意）
I. Tax planning of enterprise employee equity incentive (HR pays special attention to it)
二、奖金的税务筹划要点(HR和财务特别注意）
II. Tax planning points of bonus (HR and finance pay special attention to)
三、个人所得税改革要点及对避税的影响
Third, the key points of individual income tax reform and the impact on tax avoidance
1. 个人所得税改革要点
1. Key points of individual income tax reform
●工资薪金、劳务报酬、稿酬和特许权使用费等四项劳动性所得首次实行综合征税；
● For the first time, four items of labor income such as wages and salaries, remuneration for services, remuneration for contributions and royalties shall be taxed comprehensively;
●个税起征点由每月3500元提高至每月5000元（每年6万元）；
● The threshold for personal income tax will be increased from 3,500 yuan per month to 5,000 yuan per month (60,000 yuan per year);
●首次增加子女教育支出、继续教育支出、大病医疗支出、住房贷款利息和住房租金等专项附加扣除；
● Increase special additional deductions for children's education, continuing education, medical treatment for serious diseases, housing loan interest and housing rent for the first time;
●优化调整税率结构，扩大较低档税率级距；
● Optimize and adjust the tax rate structure and expand the range of lower tax rates;
●第一次把反避税条款写进了个人所得税法。
● The first anti-avoidance provision was written into the personal income tax law.
●高净值人士境外资产配置投资理财和老板财富传承税务风险增大
● Tax risks of overseas asset allocation, investment and financing of high net worth individuals and wealth inheritance of their bosses are increasing
2. 个税改革后的直接节税效应
2. Direct tax saving effect after individual income tax reform
●首次增加子女教育支出、继续教育支出、大病医疗支出、住房贷款利息和住房租金等专项附加扣除。
● Special additional deductions for children's education, continuing education, medical treatment for serious diseases, housing loan interest and housing rent will be increased for the first time.
●劳务、稿酬、特许权使用费所得税负减轻
Lighten the tax burden on income from labor service, remuneration and royalties
●增加子女教育、大病医疗等专项附加扣除
Additional deductions for special items such as children's education and medical treatment for serious diseases will be increased
●起征点每年六万，起征点若实行指数化，以后个税的节税效应更明显。
The threshold is 60,000 per year. If the threshold is indexed, the tax-saving effect of individual income tax is more obvious.
3.国地税合并后企业工资避税的风险
3. The risk of corporate wage tax avoidance after the merger of national and local taxes
4.企业要谨慎使用风险大的个税避税方式
4. Enterprises should be careful to use risky individual income tax avoidance methods
5.个税改革后企业员工工资避税思路及个人所得税筹划方法
5. Idea of tax avoidance and individual income tax planning for enterprise employees after the reform of individual income tax
模块五  税收筹划失败的10大原因分析
Module five analysis of 10 reasons for the failure of tax planning
一、对税法、税收政策理解不准
First, incorrect understanding of tax law and tax policy
二、缺少公司各部门支持
Second, lack of support from various departments of the company
三、没有充分考虑到非税成本
Third, non-tax costs are not fully considered
四、纳税义务发生并确定后才进行税务筹划
Tax planning shall be carried out only after the occurrence and determination of tax obligations
五、曲解税务筹划本意，名为“筹划”实为偷逃税
Five, misinterpret the intention of tax planning, called "planning" is actually tax evasion
六、税务筹划缺少“合理商业目的”或正当理由
Tax planning lacks "reasonable business purpose" or justifiable reasons
七、对潜在税务风险缺乏专业认知
7. Lack of professional knowledge of potential tax risks
八、对税务代理中介和社会上筹划“大师”的过分依赖和信任
Excessive reliance on and trust in tax agents and social planning "masters"
鲍老师（Michael）,苏州大学东吴商学院财税系教授、硕士生导师，国家公派留英学者。上海交大客座教授。长三角地区企业税收风险控制、反避税应对及税务筹划资深讲师。中国最大企业内训交易服务平台中国培训网和最大线上职场岗位培训机构英盛网认证财税名师。200家媒体聚焦报道的“2017中国企业学习节”期间专家评定和20万网友投票选出的中国企业教育培训50位名师之一（专业性名师第一名）。国家税务总局前反避税讲师团核心成员。资深税收风控筹划反避税应对名师。香港税务学会理事。在《国际税收评论》发表英文税收论文13篇，著有《国际税收新发展》1部。
Michael Bao is a professor in the Department of Finance and Taxation of Soochow University Soochow Business School. He is also a master's tutor. Visiting professor of Shanghai Jiao Tong University. Senior lecturer of enterprise tax risk control, anti-tax avoidance and tax planning in Yangtze River Delta region. China's largest enterprise internal training and trading service platform China Training Net and the largest online workplace training institution Yingsheng net certified financial and tax masters. During the "2017 China Enterprise Learning Festival", which was reported by 200 media, the experts evaluated and 200,000 netizens voted as one of the 50 famous teachers of Chinese enterprise education and training (the first professional teacher). Former core member of anti-tax avoidance lecture group of the State Administration of Taxation. Senior tax risk control planning anti-tax avoidance response master. Director, Hong Kong Institute of Taxation. He has published 13 tax papers in English in the International Tax Review and one book, New Development of International Taxation.
学习时间及地点
Study time and place
时间：11月21-22号两天
Time: November 21-22
地点：北京市湖湾酒店
Venue: Huwan Hotel Beijing