“特许权使用费”研讨会简介
The workshop introduction for royalties
2017年海关将加大对2016年报关单改革中的“价格三个确认”的全面督查力度;与此同时,海关将在原有汽车(包括整车及零部件)、电子行业基础上再扩大范围,加大对外资企业非贸付汇项下的“特许权使用费”的稽查力度。海关视角下“特许权使用费”企业自查自报、主动披露工作已在全国陆续铺开。不得不正视的一个问题是,“特许权使用费”是广大跨国企业对外支付比较频繁的一笔费用,数额通常巨大;而海关最近几年对此类非贸付汇情况特别关注,企业事后被海关稽查并对此笔费用进行分摊补税的情事频发。
In 2017 the customs will increase comprehensive supervision on reform of the declaration form about the three price conformation. At the same time, the customs will expand the scope of the inspection from the auto (whole and the parts) and electrics to the entire industry in China. It’s acknowledged that many foreign-fund enterprises frequently pay royalties to group affiliated enterprises, the amount is usually huge. However customs has paid special attention to such non-trade transactions in recent years, it is often occurred that foreign-fund enterprises are often caught up in customs audits and paid a tax on has evaded after the customs clearance of goods.
本次研讨会将针对以上背景与您分享,报关单上“价格三个确认”信息该如何填写,海关对企业对外支付的“特许权使用费”是如何进行评判、计征和分摊的,企业“主动披露”报告该如何撰写等?我们将从以下几个方面并结合实际案例进行研讨:
This workshop will be shared with you for the above, how to fill in the declaration form about the three price conformation, how is the customs to evaluation, levy and apportionment for the royalties of the non-trade transactions, how should the enterprise to do the self-disclosure report on royalties, etc? We will discuss it combined with the practical cases in the follow perspectives:
——报关单 “价格三个确认” 的正确填报
Correctly fill in the declaration form about the three-price conformation
——企业申报价格海关审核与企业转移定价
Customs examination of the price declaration and transfer pricing policy
——海关计征特许权使用费范围界定与实施
Scope definition and implementation of the royalties by customs levied
——特许权使用费计征条件理解、判定与分摊
Understanding, judgment and apportionment of the royalties
——特许权使用费的企业自查自报与主动披露
Enterprises self-inspection and disclosure report on the royalties