《基于社保、个税变革背景下的人力成本筹划与薪酬福利设计》

Labor Cost Planning and Salary and Welfare Design in the Context of Social Security and Individual Income Tax Reform

本期课程CCP法商精英会特邀拥有20+年从业经历的王冰律师为处于重大改革背景下的您指点迷津：各种落地方案为您构建出新一年坚实的合规体系
Organizer: China Compliance Professional | CCP 法商精英会

2019年1月18日 上海豫园万丽大酒店；  价格：3500RMB/人（同一公司2人报名: 3150RMB/人）

课程背景 Course Background:

社保入税与个税修改，影响最大的其实是民营企业。对于国企和外企，某种意义上是一件好事，但是必将面对更加严格的征缴。严格的征缴必将要求薪酬设计与财务支付更加规范。对于外企和国企而言，如何在不变革用工模式的前提下，合法、合规的筹划人力成本，是一个巨大的调整。可以预见，社保入税与个税改革后，必将引发企业全面的薪酬改革。

本次课程从合规的角度，以《社会保险法》、《企业财务通则》、《国家统计局关于工资总额的组成范围的规定》、修改后的《个人所得税法》等各种文件为依据，构建出企业人力成本筹划的各种具体方案，每一个方案都具有实操性、可落地。

Actually, private enterprises are most affected by the transforming of social security fees into tax and individual income tax adjustment. In contrast, it is a good thing for state-owned enterprises and foreign companies in some sense, but a more stringent tax collection policy is on the way. Stringent collection will inevitably require salary design and financial payment to be more standardized. For foreign companies and state-owned enterprises, how to plan labor costs legally and compliantly without changing the employment model is a huge adjustment. It is foreseeable that after the transforming of social security fees into tax and individual income tax reform, it will certainly trigger a comprehensive salary reform.

From the perspective of compliance, this course develops various specific programs for the enterprises’ labor cost planning based on various documents such as the Social Insurance Law, the Enterprise Finance Standard, the Regulations of National Bureau of Statistics on the Composition of Total Wages, and the revised Individual Income Tax Law. Each of these programs is practical and performable.

谁该来参加 Who Should Attend:

总经理； HR总监、经理、主管、专员；薪酬经理；税务经理；财务经理；部门总监、经理；其他相关人员……

GM; HR Director, HR Manager, HR Supervisor, HR Specialist; C&B Manager; Tax Manager; Finance Manager; Dept. Director, Manager; Other related professionals……

课程大纲 Course Outline:

一、         社保入税与个税修改，是一场深入的变革

Transforming of social security fees into tax and individual income tax reform is an in-depth reform

1.     从人社征缴到税务征缴社保，征缴部门决定征缴方式与结果

Previously, social security fees were collected by human resource and social security authorities, but now they are collected by tax authorities; the collection department decides the method and result of collection

2.     2019年开始，税务部门社保征缴将从委托征收进化到全责征收

At the beginning of 2019, the taxation department’s social security collection will evolve from entrusted collection to full-responsibility collection

3.     《个人所得税法》修改内容综述

Summary of the revised contents of the Individual Income Tax Law

4.     《个人所得税法》未修改内容更值得关注

The unrevised content of the Individual Income Tax Law is worthier of attention

5.     个人所得税与社保口径的关联度与区分度

The degree of correlation and discrimination between personal income tax and social security caliber

二、         工资总额与工资薪金的合规性分析与运用

Analysis and application of compliance of total wages and salaries

1.     公司向员工发放现金是否计入工资的基本原则

The basic principle of whether the cashes distributed by the company to the employees being included in wages

2.     国税总局福利与补贴相关文件分析与结论

Analysis and conclusion of documents related to welfare and subsidies of the State Administration of Taxation

3.     不计入工资与计入工资的免税收入

Tax-free incomes that are not included in wages and included in wages

4.     个税改革后外籍人员八项免税收入的适用性分析

Applicability analysis of eight tax-free incomes of foreigners after individual income tax reform

三、         工资总额转化

Total wage conversion

1.     工资总额转化的基本思路

Basic idea of total wage conversion

2.     工资总额费用化在金税三期遇到的挑战与解决方法

Challenges and solutions for the expense of total wage in the third phase of the Golden Tax Project

3.     个税改革年终奖优惠方案取消后替代方案的适用性分析

Applicability analysis of alternatives after the cancellation of the year-end bonus for individual income tax reform

4.     劳动报酬股权化能够解决哪些问题，不能解决哪些问题？

What problems can be solved by the labor compensation stocklization, and what problems cannot be solved?

5.     期股期权个税递延注意事项

Precautions for stock option tax deferral

四、         用工调整：从劳动报酬到劳务报酬

Employment adjustment: from labor compensation to personal service remuneration

1.     标准劳动关系合规化处理

Standard labor relationship compliance

2.     相对于标准劳动关系，如何构建与利用特殊劳动关系？

How to construct and utilize special labor relations given the standard labor relations?

3.     理解税务局的话语：非独立劳务，而非劳动关系

Understand the words of the tax bureau: non-independent labor, not labor relation

4.     从企业所得税角度理解劳务费发票开具场景

Understand the background of the labor cost invoice issuance from the perspective of corporate income tax

五、         薪酬福利设计

Salary and welfare design

1.     从不同角度解读财政部与国税总局的福利文件

Interpretation of the welfare documents of the Ministry of Finance and the State Administration of Taxation from different perspectives

2.     从个人福利到集体福利的变革思路

Idea of evolution from personal welfare to collective welfare

3.     可以企业所得税前扣除的人力成本支出

Labor cost that can be deducted before corporate income tax

4.     不可以企业所得税前扣除的人力成本如何做才能抵抗企业所得税？

How can the labor cost that cannot be deducted before enterprise income tax offset corporate income tax?

六、         法定社保、公积金的员工保障分析

Analysis of security of employees enjoying statutory social security and provident fund

1.     法定社保解决了哪些问题，没有解决哪些问题？

What problems have been solved by social security, and what problems have not been solved?

2.     法定公积金的员工利益分析

Analysis of the benefits of employees enjoying statutory provident fund

3.     如何设计补充医疗保险（企业年金）

How to design supplementary medical insurance (enterprise annuity)

4.     如何设计补充公积金

How to design a supplementary provident fund

七、         员工保障的第三驾马车：商业保险分析

The third driver of employee security: commercial insurance analysis

1.     员工需求层次与不同的商业保险需求

Employees’ hierarchy of needs v.s. different commercial insurance needs

2.     公司为员工购买商业保险如何在企业所得税前扣除？

How can the commercial insurance purchased by the company for the employees be deducted before corporate income tax?

3.     员工购买商业保险如何在个人所得税前扣除？

How do commercial insurance purchased by the employee be deducted before personal income tax?

4.     团体保险与员工福利计划

Group insurance and employee welfare plan

5.     雇主责任险：保护员工，保护自己

Employer liability insurance: protect employees and protect themselves

八、         个税法修改后用人单位薪酬支付与员工个税业务办理

Employer’s salary payment and employee’s individual income tax business handling after revision of tax law

1.     个税扣缴义务人确定与扣缴义务人责任

Determination of individual income tax withholding agent and withholding agent’s responsibilities

2.     累计预扣预缴给用人单位带来的额外工作量分析

Analysis of the additional workload brought by the accumulated withholdings to the employer

3.     帮员工做专项扣除其实很简单

It is very simple to do special deductions for employees

4.     全员全额申报与员工个人信息采集

Full declaration of all staff and personal information collection of employees

5.     如何办理个人所得税汇算清缴

How to handle final settlement of personal income tax

讲师介绍 Trainer Introduction:

王冰 Bing Wang

执业律师，20年从业经历，专注于公司法律风险管理；大学兼职教师，长期教授研究生《法律谈判》课程。在法律专业领域，王冰律师对公司法、劳动法和合同法、税法有深入研究。

王冰律师担任过多家公司法律顾问，具有丰富的法律实践经验，对法律和公司管理的结合有深刻的见解。已出版的著作有《知识产权战略制定与战术执行》、《完美的商业秘密管理》、《人力资源管理法律地图》、《合同时代的生存》。

王冰老师的培训特色，把法律知识、企业管理、人力成本、谈判技能融合在一起，以问题解决为中心，把咨询融于互动之中，把实操融于角色演练之中，把理论融于案例之中。

As a practicing lawyer, Mr. Wang Bing has 20 years of working experience, and focuses on corporate’s legal risk management; and he is also a part-time teacher who has long been teaching "legal negotiation" course for postgraduates. In the field of legal profession, he has in-depth research on corporate law, labor law, contract law and tax law.

Lawyer Wang Bing has served as legal advisor in a number of companies and has extensive legal experience and a deep understanding of the combination of law and corporate management. His published works include Intellectual Property Strategy Development and Tactical Implementation, Perfect Trade Secret Management, Human Resources Management Law Map and Survival in the Contract Age.

Mr. Wang Bing's training features the combined teaching of legal knowledge, corporate management, labor cost and negotiation skills; focusing on problem solving, he integrates consultation into interaction, practical exercises into role exercises, and combines the theories with cases.

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Best Wishes,
Abbie Jiang | 江小姐
China Compliance Professional | CCP 法商精英会
CCP法商精英会是慧岩咨询旗下专注于高端合规风控公开课、内训与微咨询的平台。致力于成为法律与商业之桥梁，让法律合规为企业的商业营运与发展创造价值。
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