新企业所得税法对在华跨国公司的影响[中英对照].ppt

Shanghai RISMO C.P.A. LTD;基本原则 Key Themes;税收法律体系演进Evolvement of Tax Regime;;;; ; 我们提请跨国公司注意，如考虑要将地区性的管理总部（如亚太区总部）迁至中国大陆，需慎重对待这一条款。 Foreign Enterprises need to pay more attention, when they intend to transfer more regional management functions within China (e.g. regional headquarter) 如果执行总裁或高级管理人员的习惯性居处地在中国大陆，并以中国大陆为基地管理一家境外企业，这一类的境外企业可能被视为居民企业。 If the executive directors and senior management personnel are habitually residing in China to exercise their authority to manage an offshore entity, such offshore entity might be considered as TRE.;高新技术企业税收优惠Tax incentive of high/new-tech enterprises ;;案例讨论二 Case Study II;;;案例讨论三 Case Study III;;;;案例讨论四 Case Study IV;;;;;;;;;;;主要未确???事项Major uncertain issues;主要未确定事项Major uncertain issues;;问题讨论;Thank you!