彩票走势图

毕马威：中国 - 展望未来(第3版) (英文87 页)

    2013-12-16

毕马威：中国 - 展望未来(第3版) (英文87 页)

「中国 — 展望未来」研究报告系列由《国际税务评论》(International Tax Review) 与毕马威中国携手推出。本期内容重点探讨2013年中国内地主要税务政策和措施，以及未来一年外资企业需要重点关注的领域。

 Contents

Foreword 4

Khoonming Ho, Tax Partner in Charge, China and Hong Kong SAR

BEPS – what will it mean for China? 6

The OECD’s action plan for multilateral cooperation to address tax base erosion and profit shifting
(BEPS), published on July 19 2013, inaugurates a global collaborative effort to modernise the
international tax system. The plan describes 15 proposed actions, identifies expected outputs and
establishes the anticipated timeframe. Abe Zhao, Leonard Zhang and David Chamberlain of KPMG
China comment on the implications of BEPS for China.

CIT – cross-border transactions under scrutiny 12

While China is seeking to enhance its position as a favourable jurisdiction for international trade and
investment, it needs to safeguard its tax base in the context of cross-border transactions. Chris Xing,
Curtis Ng and Vincent Pang of KPMG China assess how the country is working to improve the
efficiency of tax collection and combat tax evasion arising from cross-border transactions.

Transfer pricing – Chinese authorities scaling new heights 17

The OECD released its BEPS Action Plan in July 2013 in an environment that continues to challenge
global economic recovery. Cheng Chi, Irene Yan, Brett Norwood and Michelle Sun of KPMG China
provide their insights on how China is raising its effort to combat aggressive tax planning and evasion
and play a more critical role in transfer pricing enforcement and thought leadership globally.

VAT reforms to accelerate in 2014, with challenges lying ahead 24

On August 1 2013, the Chinese government announced the nationwide rollout of the first phase of
the VAT pilot programme, a significant advance towards replacing business tax (BT) throughout
mainland China with a value added tax (VAT) for the services sector. Lachlan Wolfers, John Wang
and Shirley Shen of KPMG China look ahead at further VAT changes to come in 2014.

Customs – from enforcer to enabler 30

The conventional perception of the Chinese Customs authorities has always been that of a trade
restrictive border guard that imposes financial and administrative barriers for importers and exporters.
However, Lilly Li, Anthony Chau and Eric Zhou of KPMG China observe there are signs that the
Chinese Customs authorities are slowly adopting global practices that are geared more towards trade
facilitation than trade restriction.

M&A relief – flickering lights at end of tunnel 35

John Gu, Lily Kang and Eileen Sun of KPMG China analyse the tax challenges for M&A activities in
China and share their insights on how tax regulations may evolve to deal with these challenges.

Private equity – exit challenges 40

In tandem with the rapid increase in private equity (PE) activities in China over recent years, Chinese
tax authorities have taken seemingly aggressive steps to protect its tax base. John Gu, Paul Ma and
Henry Wong of KPMG China consider the tax challenges that will or will continue to be faced by PE
investors especially and advise on measures to mitigate those exposures.
 

From Qianhai to Shanghai – resurgence of regional incentives? 46

Preferential tax incentives specific to certain areas were supposed to be things of the past after the
2008 corporate income tax (CIT) reform. However, the recent launch of the Qianhai Cooperation
Zone and the Shanghai Pilot Free Trade Zone (PFTZ), suggests otherwise. Karmen Yeung and
Chris Mak of KPMG China examine the implications for foreign investors.

Hong Kong – new tax initiatives in the pipeline 53

Hong Kong’s status as an international finance centre has been enhanced by recent developments
relating to double taxation agreements, Islamic finance and tax information exchange agreements.
Ayesha Lau, Darren Bowdern and Garry Laird of KPMG China examine these developments and
consider how the OECD’s BEPS project may have an impact on Hong Kong.

Real estate – the tax landscape in China and Hong Kong 58

Chris Abbiss, Lewis Lu and Jean Jin Li of KPMG China foresee significant changes to the tax and
regulatory environment in both Hong Kong and Mainland China over the next 12 months.

Transportation and logistics – challenges of VAT reform 62

China’s unification plan for indirect taxes will see the dual business tax (BT) and value added tax
(VAT) regime gradually replaced by a single VAT system. Many businesses in the transportation and
logistics industry are still wrestling with the uncertainties and local variations created by the reform,
so far introduced on a pilot basis. Jennifer Weng, Tracy Zhang and Bin Yang of KPMG China provide
advice on how these issues may be resolved.

Healthcare industry – under closer scrutiny than ever 66

China will be a crucial player in the healthcare & life sciences industry soon, including being a global
leader in drug discovery and innovation. It is unsurprising then that the pharmaceutical industry has
come under the scrutiny of Chinese authorities, including those in tax. Grace Xie, Henry Ngai and
Ho-Yin Leung of KPMG China discuss the challenges facing the healthcare industry in China in 2014.

Auto industry – bumpy rides ahead 72

With the auto industry in China growing at a breakneck pace, the Chinese authorities are placing it
under close scrutiny on issues ranging from Customs duties, indirect tax and transfer pricing.
William Zhang, David Ling and Sam Fan of KPMG China examine the tax challenges lying ahead for
car manufacturers and producers of auto parts and components in China, and ways to deal with those
challenges.

Green tax policy – slow but steady 77

China has made some progress recently regarding resource tax, consumption tax and an emission trading
scheme. It may be only time before this more holistic approach culminates in an environment tax or
green tax. Jean Ngan Li, Sunny Leung and Jessica Xie of KPMG China consider what progress may be
made in China’s tax policies on environmental protection.
[报告关键词]：   毕马威  
合作共赢，共创未来

需要宏观经济相关资料和报告？

每年为数千个企事业和个人提供专业化服务；量身定制你需要的宏观经济的资料和报告

相信我们！企业客户遍及全球，提供政府部门、生产制造企业、物流企业、快消品行业专业化咨询服务；个人客户可以提供各类经济管理资料、商业计划、PPT、MBA/EMBA论文指导等。

点此填写您的需求

15+年的经验，值得信赖

可以QQ联系我们：896161733；也可以电话：18121118831

**涉及个人信息严格保密，敬请放心

商务服务

可以微信或者电话联系：18121118831

商务文档撰写

提供商业计划书、投资计划书咨询、撰写和指导

商务咨询业务

服务企业、政府和投资者，提供各个产业可行性研究报告撰写和咨询服务

商务咨询业务

为企业提供物流园区规划咨询，包括市场调研、可行性、总体战略和运营规划等等

商务PPT制作

商业计划书是一份全方位的项目计划，它从企业内部的人员、制度、管理以及企业的产品、营销、市场等各个方面对即将展开的商业项目进行可行性分析（包含论文PPT）。