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)

    betway必威体 @51paper
    betway必威体 @51paper

    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.
    betway必威体 @51paper
    [报告关键词]： 毕马威
    betway必威体 @51paper

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