"2007 New Environment For Foreign Investment In China" was held on 18 and 19 January, 2007 in China World Hotel in Beijing . Mr. Yang was invited to be chairman of this conference and made the keynote speech "New Investment Vehicles for Foreign Investors in China". Mr. Yang stressfuly introduced the regulations related to strategic investment in listed companies and takeover of listed company by foreign investors.
Mr. Hu Jingyan, director-general of Department of Service & Trade of Minstry of Commerce, Mr. Wang Donghong, director-general of Department of International Cooperation of China Customs, Mr. Su Xiaolu, deputy commissioner of International Tax Department of State Administration of Taxation, Guo Xiangping, deputy director of Import and Export Division of Import and Export Department of State Administration of Taxation, and other officers respectively made wonderful speeches about the latest regulation environment, the development of custom policies, the latest development of management for transfer pricing tax and reform of refund of export tax system in China. Mr. Wang Zhile, dircetor of Research Center on Transnational Corporations of Ministry of Commerce, Professor Liu Huan, vice president of Institute of Finance and Public Management of Central University of Finance and Economics, Mr. Liu Zuo, president of Tax Research Institute of State Administration of Taxation repectively introduced and analyzed the opportunities met by transnational corporations in China, the influences on corporations brought by new tax reforms such as the reform on VAT and some related subjects. Moreover, the representatives from related professional institutes and corporations also introduced the latest development in the relavant fields.
CEOs and other senior managers coming from dozens of transnational corporations attended this conference.相关法律服务
杨春宝一级律师简介
杨春宝一级律师,大成上海高级合伙人、资本市场部主任、国资基金研究中心主任,大成中国区私募基金专业带头人、科技与文化法律研究中心联合牵头人。执业30余年,长期从事私募基金、投融资、并购重组法律服务,尤其对对赌研究颇深且具有非常丰富的实战经验,并专注于金融机构股权投资业务。2004年起多次入选The Legal 500"私募基金"和"公司与商业"等境内外各类律师榜单,代理的中国法院首例适用外国法律审理外国公司的董事损害小股东权益纠纷案入选上海高院发布的《上海法院域外法查明典型案例》和威科先行"要案头条"。入选上海涉外法律人才库、上海市司法局鼎新法治人才库、上海国有企业改制法律顾问团,具有上市公司独立董事任职资格,系多家知名高校的兼职教授或兼职研究生导师及上海市商务委跨国经营人才培训班讲师。出版《私募股权投资基金风险防控操作实务》等16本投融资法律专著。了解更多常见法律问题
转让定价税务管理对外资企业有何实务影响?
转让定价税务管理是外资企业在中国运营中不可忽视的合规环节,其核心原则是关联交易应当符合独立交易原则,即定价应与无关联第三方在可比条件下的交易价格一致。税务机关对关联申报和同期资料有明确要求,外资企业需在年度汇算清缴时如实申报关联交易信息,并准备本地文件、主体文档和特殊事项文档等同期资料以备查验。实务中,常见风险包括利用转让定价将利润转移至低税负地区、无形资产使用费定价不合理、集团内劳务收费缺乏实质性服务依据等。税务机关可能实施特别纳税调整,对企业补缴税款并加收利息,情节严重的还可能面临罚款。为降低风险,外资企业应建立转让定价政策文档,定期进行可比性分析,并在年度预约定价安排中主动与税务机关沟通,争取确定合理的利润水平。近年来,税务机关强化了跨境税源监控,利用大数据比对同行业利润率,对异常企业开展专项调查。常见争议集中在功能风险定位、成本分摊协议以及关联融资利率的合理性方面。建议外资企业保持交易记录完整、定价政策历史一致性,并在发生重大经营变动时及时调整转让定价策略,必要时申请相互协商程序解决国际税收争议。
以上内容仅供参考,不构成法律意见。如需专业法律服务,请联系杨春宝一级律师:chambers.yang@dentons.cn



