2008年度财税论坛.pdfVIP

冬天来了，春天还会远吗？ Annual Tax Accounting Forum 2008 2008 年度财税论坛 广州 Guangzhou Tianlun International Hotel, GZ 广州天伦万怡大酒店 16 Dec, 2008 (Tuesday) 深圳 Shenzhen Sunshine Hotel, Shenzhen 深圳阳光酒店 17 Dec, 2008 (Wednesday) Putonghua 普通话 9:00am - 5:30pm Supported by: 2008年度财税论坛 Background / 背景资料 Provisional Regulations of the People’s Republic of China on Value Added Tax, Provisional Regula- tions of the People’s Republic of China on Consumption Tax and Provisional Regulations of the People’s Republic of China on Business Tax have all been promulgated on 14 Nov 2008 and will come into effect from 1 Jan 2009. Effective from 1 Dec 2008, VAT Export Refund Rates for Certain Commodities will be raised, counted as the third time of China’s such effort within the second half of 2008. Transfer Pricing Documentation Rules will be approved and promulgated soon. … … On one hand, the state has passed the tax reduction program to stimulate the economy and to counter the prospect of global economic recession. On the other hand, certain follow-up ex- planations and implementing regulations will also be promulgated in the near future to further explain and regulate the missing parts in the corporate income tax law. It can be foreseen that tax supervision in China will become clearer and stricter in the coming days. What changes and developments have happened to the tax and accounting policy of China in 2008? What other influential tax