中国税务大会后BEPS时代迎变而上，携手并进.PDFVIP

2016 China Tax Conference Post BEPS era: Join hands and press on 2016 中国税务大会 后BEPS 时代：迎变而上，携手并进 Tax 税务 前所未有的税务环境大变局已经来临，您准备好了吗？ A global tax reset is underway. Are you ready for the 放眼国际，被誉为“百年来国际税收领域根本性变革”的 unprecedented changes? Around the world, the Base 税基侵蚀与利润转移（BEPS ）行动计划在各国将如何 Erosion and Profit Shifting (BEPS) initiatives are bringing 推进和落地势必将深刻改变全球范围内企业的营商和税 about the most substantial changes in international tax in the 收环境。回望国内，“十三五规划” 是全面依法治国战略 past century. Implementing the BEPS initiatives will inevitably 下第一个完整的五年规划 ，而全面推进依法治税是依法 create a business and taxation environment that is 治国基本方略在税收领域的集中体现，也是实现税收现 fundamentally different from before. In China, the 13th Five- 代化的重中之重。深化财税体制改革、推动税收法治化 Year Plan is the first comprehensive plan developed under 进程、“建立税种科学、结构优化、法律健全、规范公 the national strategy of rule by law. Fully advancing the rule 平、征管高效的税收制度”必将作为政府的工作重点之一 by law in taxation reflects and aligns with this overall 持续稳步推进。在这样一个富有中国特色的后 BEPS 时 strategy, and is a priority in realizing tax modernization. 代与环境下，《税收征管法》修订、《特别纳税调整实 Furthering the fiscal and tax reform, promoting the rule by 施办法》征求意见稿、“营改增”全覆盖等奠定了我国“十 law in taxation, and establishing a well-structured taxation 三五规划”2016 年开局之年的起步基调，时移世变。 system that features reasonable tax categories, well-rounded