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外汇管制和资金的流动问题管理详解(上海场)

2017年3月21日 9:00 ~ 2017年3月21日 16:30
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    前言 Background
    There are a lot of recent changes in foreign exchange and Renminbi (RMB), for examples, RMB has been one of the currencies in the reserve currency basket (Special Drawing Rights / SDR) of the International Monetary Fund from 1 October 2016 onwards, RMB devaluation starting from August 2015, reduction in foreign exchange reserve, trends of remitting funds to overseas.  As management in China, in addition to the macro-economic moves, are you aware of those cross-border fund flow issues which affect your operations?
    近年跨境外汇及人民币有许多政策变动,例如:人民币自2016年10月起已成为国际货币基金组织(IMF)「特别提款权(SDR)」货币篮子之一;2015年8月人民币大幅贬值;外汇储备减少;资金流出中国等。作为中国的管理层,除了宏观经济问题外,你有关注这些外汇和人民币跨境资金流如何影响您的业务吗?

    您将收获 Getting
    we will explain to you the cross-border fund movement issues by using cases and stories.
    我们将用案例和故事向您解释跨境资金流动问题。

    课程大纲 Outline
    Latest foreign exchange control
    • Explanation of the recent rules in controlling outbound remittances, including those controls on enterprises and individuals 
    • How does the code of practice of the banks in controlling payment of service fees to overseas affect enterprises?
    近期的外汇管理规定
    • 解释近期对境外支付的外汇管理规定,包括对企业和个人的管理
    • 银行服务贸易外汇业务展业规范对企业的影响

    Case 1   Recent controls on outbound remittances
    What are the recent controls on outbound remittances? Which types of companies will be identified as "high risks"?
    案例1  近期汇款出境的监管
    外汇管理近期有何监管措施? 哪些企业会成为高风险企业?

    Case 2  Remittance to overseas
    In 2015, State Administration of Taxation issued anti-avoidance notice Announcement No. 16 restricting tax deduction of various fees paid overseas related companies.  Which types of expenses can be deductible in China?  Which are not deductible?  What are the tax implications?  What are the differences between
    "design fees" and "royalties"“
    "management service fees" and "consultancy service fees
    "onshore services" and "offshore services"
    案例2  向境外汇款
    国家税务总局于2015年初下发16号公告,限制向境外关联企业支付费用的扣除。哪些费用可以扣除?哪些不能扣除?有何税收影响?以下费用有何不同:
    “设计费”和“特许权使用费”
    “管理服务费”和“咨询服务费”
    “境内服务”、“境外服务”

    Case 3   Remittance of cost allocation and reimbursement to overseas
    Overseas related company has paid salaries and other costs on behalf of China company.  Can the amount be remitted out from China?  What are the evidences required?  What are the possible China tax implications?
    案例3  成本分摊及汇出垫款
    境外关联公司为国内公司代付工资及其他费用,这些款项能从中国汇出吗?要提交哪些凭证?有哪些税收影响?

    Case 4   Collection of payment on behalf
    China company has paid costs to China suppliers for and on behalf of overseas group companies.  Can it collect the money from overseas?  Under what circumstances the China company will be penalized by State Administration of Foreign Exchange?
    案例4  代收款
    中国公司代境外的关联公司向中国供应商支付款项,中国公司能从境外公司收回代付款吗?在哪些情况下代垫代付款会被外汇管理局处罚?

    Case 5   Disposal of equities
    The Group has decided to sell the equity interest of the Sino-foreign joint venture (JV) to the Chinese partner.  The JV owed the following items from the overseas shareholder:
    • Foreign loan (registered)
    • Trade debts
    • Dividend payable
    • Current account
    What are the foreign exchange issues which overseas management needs to consider before disposal of the equities?  What can be done to help getting more cash from the buyer?  Which items will be difficult to collect?
    案例5  出售股权
    集团决定将其在一家中外合资经营企业的股权出售予中方,合资企业欠境外集团公司以下款项:
    • 已登记的外债
    • 贸易欠款
    • 应付股利
    • 关联公司往来账
    管理层在出售股权前应考虑哪些外汇问题?可以怎办以直接从买方这些款项?哪些项目难以取回?

    Case 6  Cross-border cash pool
    Group companies can set up cross-border foreign currency and RMB cash pool.  How can this help moving funds into China or moving out for use between various group companies?  What are the tax implications?  What are the differences between the cross-border RMB cash pools of Free Trade Zone (FTZ) and non-FTZ?
    案例6  跨境资金池
    企业集团公司可以设立外汇或人民币跨境资金池。如何才能使这有助于中国的资金调入到中国或调出境外供的各集团公司之间使用?有何税收考虑? 自贸区跨境资金池与非自贸区的有何差异?

    Case 7   New investment project in China
    Should it be a new WFOE?  Should it be a subsidiary of the existing WFOE?  What are the foreign exchange / fund movement implications?  What are the tax implications?  Should the Group set up a China Holding Company?  How will such a holding structure affect listing in China?
    The Amended Company Law of 2014 allowed no minimum capital requirement for normal companies.  How should you decide the optimum amount of capital and time for capital contribution?  What are the thin capitalization rules?  Why the interpretation of thin capitalization rules of some Big 4 can be different from tax bureaus?
    案例7  中国新投资项目
    新公司该是新的外资企业?作为现有外资企业的子公司?有哪些外汇和资金流的考虑? 有哪些税务考虑? 集团应否成立外商投资性企业?这架构能否在中国境内上市?
    2014年修订后的公司法取消了一般企业最低注册资本的要求,那你应该如何决定注册资本以及何时出资?资本弱化内容为何?为何某些四大对资本弱化的理解可以与税局完全不同?

    Case 8   Possible short-term financing
    A WFOE changed its business model which means short-term funds are required.  What are the possible short-term funds which a WFOE can raise in addition to local borrowings from banks?
    案例8  短期融资的可行方式
    一家外资企业改变其经营模式引致额外的短期资金需求,除在中国境内借人民币外,有哪些渠道可让这外资企业获得短期资金?

    Case 9   Retirement from China
    Mr Robinson is going to retire from China in 2016.  He will sell the villa of Shanghai before returning to the US.  He expects that he will have about RMB15 million.  Can he remit the amount from China legitimately?
    案例9  外籍人士从中国退休,其资产如何合法的从中国汇回本国
    鲁滨孙先生将在2016年从中国退休。在回到美国之前,他会卖掉上海的别墅,预计售房款约1500万。他能合法地从中国汇款出境吗?

    Case 10 Domestic companies borrowing from overseas
    An internet group is using the VIE structure and planning to be listed in overseas stock exchange.  There are funds in overseas but the group has difficulties in moving the money from overseas to China.  Are you aware of the new rules which allow domestic companies to borrow from overseas?
    案例10   内资企业借外债
    一互联网集团用VIE结构准备在境外上市,现时境外有资金但却面对无法合法调入境内的困难。你是否知道已经有新规定容许内资企业借外债?

    Case 11   A foreign investment enterprise borrowing foreign loan with no difference between total investment and capital
    How much foreign loan can an existing FIE with no difference between total investment and capital borrow?  Can the foreign loan be used for re-lending to another related company in China?
    案例11   没有投注差的外商投资企业也能借外债
    没投注差的外商投资企业能借多少外债?借入的外债能否转借给另一家关联企业?

    Other cases –
    We will have some other short stories and cases too.  We also welcome your stories.  Please provide us your stories before the seminar and we will talk about them during the seminar if appropriate.
    其他个案:
    除上述列举个案外,我们也有其他故事,我们也欢迎你提供个案予我们。请在研讨会之前向我们提供你的故事,如果适当的话,我们将在讲座中讨论。

    讲师介绍 Speaker
    Miss Bolivia Cheung , FCCA and FCPA
    Bolivia has been providing China tax and business advisory services for 20 years.  After retirement from partnership of KPMG in 2011, she studies a Master degree in Philosophy, shares her China tax knowledge by teaching and speaking in seminars, participates in charitable activities and some free-lance advisory.  She has stayed in Guangzhou and Shanghai for over 8 years and this made her understand the practical problems of businesses operating in China.  
    She is a member of Steering Team of ACCA Southern China, ACCA China Professional Expert Forum, Working Party on Seminars of Accountancy Training Board of Hong Kong Vocational Training Council; and a part-time lecturer of University of Macau, HKU SPACE and Xiamen National Accounting Institute.  She is also a board member of Sowers Action (a charitable organization in Hong Kong) from 2012 to 2016.

    张少云小姐,特许会计师公会资深会员、香港会计师公会资深会员
    张小姐从事中国税务和商业咨询工作20年,自2011年从毕马威会计师事务所税务合伙人退休后,她修读哲学硕士课程,从事教学及讲课,参与慈善团体义工服务及独立咨询工作。她曾长驻广州和上海超过八年,炼就出从实务角度解决客户的税务问题,结合企业营运模式、资金流和财务等所有重要因素进行筹划。
    张小姐目前是特许会计师公会(ACCA)华南区专家指导小组的成员、ACCA中国专家智库小组成员、香港职业训练局会计训练委员会研讨会工作小组委员、澳门大学、香港大学专业进修学院、厦门国家会计学院兼职导师及2012-2016年任苗圃行动董事局成员(苗圃行动为香港的慈善团体)。

    (Language: English英文授课)
    时间:2017年3月21日  9:00-16:30
    地址:上海浦东新区杨高南路889号 上海东锦江希尔顿逸林酒店
    课费:RMB 3980元/人  费用包括会议资料/茶歇/午餐
    咨询联系人:Jolin, Mail:sxevent@sx-vip.net ,QQ:3389709885 , Tel:021-60491924


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