《HR必备的新个税法操作实战& 高管、外籍人士（含港澳台）个税筹划》

Necessary Operation Practice of New Individual Income Tax Law for HRs and Individual Income Tax Planning for Executives and Foreigners (including Persons from Hong Kong, Macao and Taiwan)

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从合规着手，带领学员一天之内成功掌握最新企业相关个人所得税的专业操作技能

Organizer: China Compliance Professional | CCP 法商精英会

12月28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:

《个人所得税法》历年最大的一次修改，将于2019年1月1日实施。

“这下要忙死了，每年得收集员工各式各样的专项扣除凭证”——这是“个人所得税法”通过后，一企业HR在群里发出的抱怨。

有HR在群里吐槽：我们公司财务明确说，个人所得税的事他们不管，是人力资源部的事，我们只按照人力资源部计算和确认的结果，到税务完税就是。

还有人担心：专项扣除的各项材料，怎么收？怎么确认数据和材料真实？

更有人发愁：我们这些HR没有财务知识基础，个税问题都扔给我们，以后整天要做相关税务的事情，做错了还要被财务看笑话，以后肯定要背不少黑锅。

——其实，任何一次威胁都是机会！《个人所得税法》修改后HR工作量的增加，恰恰是HR从税务经办成长到税收筹划顾问的一次完美机会。

个人所得税经办和税务筹划的一切问题，都可以在《个人所得税法修改：HR从税务经办到税收筹划》课程中找到答案。

The most extensive revision of the Individual Income Tax Law will be implemented as of January 1, 2019.

“I’m going to get busy soon! I need to collect various special deduction vouchers from employees every year” a HR from an enterprise explained in the chat group after Individual Income Tax Law has been passed.

Complaints from some HR personnel in the chat group: the company’s finance department clearly states that the individual income tax is none of their business. It needs to be handled by HR Department. They only have to pay taxes based on the results calculated and confirmed by HR Department.

There are also concerns over how to collect the materials about special deductions and how to confirm the authenticity of the data and materials.

Some people worry that the HR personnel do not have the financial knowledge but have to handle the individual income tax in future daily work. HR personnel need to take the blame in case of any mistake or error found by the Finance Department.

---In fact, every threat is an opportunity! After the revision of Individual Income Tax Law, HR personnel’s workloads are increased, and it is just a perfect opportunity for HRs to grow from HR tax agent to tax planning consultant.

Answers to all issues concerning the individual income tax agent and tax planning can be found in the course - Revision of Individual Income Tax Law: HR’s Growth from Tax Agent to Tax Planning Consultant.

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、个人所得税法修改背景：布下天罗地网，请君入瓮

Background of the revision of individual income tax law: all-round implementation

1、你就是你：主体识别技术成熟

Be yourself: mature subject identification technology

2、金三数据比对，一笔收入两处呈现

Compare data and present one income in two places

3、资金往来过程，处于虎视眈眈之下

The process of capital exchange is under strict supervision

4、个人财产信息，早已透明如水

Personal property information has become transparent

5、CRS跨境信息交换：为什么要移民火星？

CRS cross-border information exchange: why immigrate to Mars?

二、个人所得税法基础知识：理解个税法的起点

Basic knowledge of the individual income tax law: understand the starting point of the individual income tax law

1、个人所得税法基本概念

Basic concept of individual income tax law

个人所得税法只适用于“个人”，在企业里，这个“个人”就是员工

Individual income tax law only applies to “individuals”; in enterprise, the “individuals” refers to employees

“所得”是实际所得在工资发放中的具体运用

“Income” is the specific application of actual income in wage distribution

个人取得所得，应纳税与不应纳税的界限

Taxable and non-taxable boundaries for individual income

2、个人所得税法第七次修改综述

Overview of the Seventh Revision of Individual Income Tax Law

个人所得税法修改的条件是国家已布好天罗地网，现在是请君入瓮

The condition for the revision of individual income tax law is that the country has implemented the policy comprehensively and been ready for it.

个人所得税法第七次修改是税收征管方式的根本变革

The seventh revision of individual income tax law is the basic transformation of tax collection and management method

深刻理解个人所得税法未修改部分

Deeply understand the unrevised part of individual income tax law

3、站在企业所得税角度理解与工资薪酬相关的个人所得税

Understand individual income tax related to the salary and remuneration from the perspective of corporate income tax

从企业所得税前扣除理解个人工资薪金所得

Understand the individual income from the perspective of deduction before corporate income tax

企业所得税前扣除与人力成本核算

Deduction before corporate income tax and labor cost accounting

三、个税修改后HR涉税工作职责解析

Analysis of HR’s tax-related duties after revision of individual income tax law

1、从代扣代缴到预扣预缴的变化

Change from withholding and payment to pre-withholding and advance payment

2、税务备案：享受税收优惠和减免的前提

Tax-related archival filing: premises of enjoying tax preferences and reductions

3、特别专项扣除文件与凭证审查识别

Special deduction documents and voucher review identification

4、协助员工个人所得税年度申报，汇算清缴

Assist employees in annual declaration of personal income tax and make final settlement

四、HR为什么需要参与员工个税筹划？

Why does HR Department need to participate in the individual income tax planning for employees?

1、个人所得税筹划无法脱离企业所得税筹划

Individual income tax planning cannot be separated from corporate income tax planning

2、虽然并入综合所得，工资薪金仍然是个人所得税筹划的焦点

Although wage and salary are incorporated into comprehensive income, they are still the focus of individual income tax planning

3、员工与公司之间，从劳动关系到法律关系多元化

Diversified labor relations and legal relations between employees and company

4、税收优惠政策运用，利益相关者分析

Preferential tax policy application and analysis of stakeholder

五、基础：个人所得税应税科目解析与文件清理

Foundation: analysis of taxable items in the individual income tax and document cleanup

1.     为员工筹划：劳动报酬所得应税科目

Planning for employees: taxable items for income from labor remuneration

工资薪金所得的认定：公司发给员工的钱，哪些不是工资？

Determination of wage and salary: which part of the capital distributed by the company to the employees doesn’t belong to the wage?

个人所得税法修改，劳务报酬发生了哪些变化？

What changes have been made to the revision of individual income tax law and labor remuneration?

2.     为高管筹划：资产与资本应税科目

Planning for executives: assets and capital taxable accounts

利息、财产租赁、特许权使用费共同点及其利用

Common points of interest, property lease, royalty and their utilization

股息、红利所得与期股期权

Dividends, bonus and stock options

财产转让所得：公司与员工之间的买卖关系

Income from property transfer: trading relationship between the company and the employee

3.     为老板筹划：经营与投资个人所得税应税科目

Planning for boss: operation and investment of the taxable items of individual income tax

个体户、个人独资与合伙经营所得

Individual household, sole proprietorship and income from partnership

承包经营所得具有独立的性质与利用价值

Contracted operation income has independent nature and utilization value

作为股东的老板与作为股东的员工

Boss acting as shareholder and employee acting as shareholder

4.     兜底条款：偶然所得

Miscellaneous provision: accidental income

六、进阶：建立个税模型，成为税筹顾问

Advanced step: establish a tax model and become a tax consultant

1.     应税科目转化必要性分析与操作

Analysis and operation of the necessity of taxable item conversion

冯小刚出售东阳拉美公司案：众目睽睽之下的秘密

Feng Xiaogang’s case for selling Dongyang Lamei Company: secrete under the eyes of public

从期股期权到股权回购

From stock options to equity repurchase

融资租赁工具利用

Utilization of financial lease instrument

从工资薪金所得到承包经营所得

From wage and salary income to contracted operation income

2.     改变纳税主体，建立收入媒介

Change the taxpaying bodies and establish revenue medium

3.     公司主导下的税前扣除与薪酬设计

Pre-tax deduction and remuneration design under the guidance of company

补充医疗保险、补充公积金和补充养老保险，如果只能选择一个，哪一个是最优选择？

If you can only choose one from supplementary medical insurance, supplementary provident fund and supplementary pension insurance, which is the best choice?

最不叫好的税优健康险，为什么反而是最佳选择？

Why the least favored tax premium health insurance becomes the best choice?

七、外籍与港澳台员工纳税管理与跨国税收筹划

Taxpaying Management for Foreign Employees and Employees from Hong Kong, Macao and Taiwan and Cross-border Tax Planning

1、居民身份与非居民身份转换的关键

Key points of transformation between resident status and non-resident status

2、支付与收入：并非两点一线，而是四点多面

Payment and income: pour points and multiple surfaces instead of two points and one line

3、普通员工、高管、董事：外籍员工不同身份而导致的复杂应税计算模型

Ordinary employees, senior executives and directors: complicated taxable calculation model due to different identities of foreign employees

4、改变国籍成为外国税收居民：你想得太简单了！

Changing your nationality to become a foreign resident for tax purpose: not so simple!

八、避税与反避税，一场永远的博弈

Tax avoidance and anti-tax avoidance: an ever-lasting game!

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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