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随着知识产权在国际贸易中地位的提升,特许权使用费应税问题的重要性愈见突显,一直以来也是海关估价的难题。跨国企业在接受海关稽查时,在关于特许权使用费是否应计入进口货物完税价格的问题上经常与海关发生分歧。由于信息的不对称,海关与跨国企业在特许权使用费的性质认定,计征标准,分摊方法等问题上存在一定程度上的理解差异,导致针对特许权使用费的海关估价偏高,从而产生争议。

7月12日上午,中国美国商会关贸工作组邀请毕马威事务所关贸领域的两位专家,为会员专题讲解特许权使用费的应税问题以及相关政策,并为会员答疑解惑。讲座将涉及如下内容:

  • 特许权使用费应税问题介绍,近期海关审计
  • 转移定价与海关估价问题
  • 海关审计最新政策解读,企业自我披露制度
  • 企业海关信用管理
  • 新修订报关填制规范解读

嘉宾
韩滢:毕马威贸易与关务团队合伙人,曾在海关总署、广东海关、黄埔海关工作10余年,对海关各项规章制度和操作规程有着深入的理解,有丰富的实际关务操作经验。

Agenda

9:30 AM - 9:45 AM
签到注册
9:45 AM - 11:00 AM
11:00 AM - 11:30 AM
问题&讨论

Speakers

  • Han Helen (Partner at Trade and Customs, KPMG)

    Han Helen

    Partner at Trade and Customs, KPMG

    Helen worked for China Customs more than ten years in various departments such as investigation Bureau and Post-Clearance-Audit Section in both GAC, Guangdong Sub-Administration and Huangpu customs. She also worked for local government and has overseas study experience for pursuing master degree of art in Paris before joining KPMG in China.

    Helen worked as project leader in the Customs authority, and a trainer for the nationwide Customs officials. She was sent by GAC to study Post-Clearance-Audit, price valuation, risk management and Customs Management abroad and also attended a few international customs academic seminars to discuss with WCO experts on behalf of the P.R.C Customs. In addition, she was involved in writing and designing regulations and used to organize and be responsible for some important cases.

    Since joining KPMG, Helen has been integrally involved in a wide range of customs projects such as consulting projects, compliance projects and defence projects, including customs valuation, processing trade, internal control implementation and related party pricing. she is providing services to many multinational corporations in various industries. She is a guest speaker at various customs

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  • Sun Delia (Asistant Manager at Trade and Customs, KPMG)

    Sun Delia

    Asistant Manager at Trade and Customs, KPMG

    Delia joined KPMG in 2012 and she provided services to many multinational enterprises in various industries.
    She participates in projects including customs health check, valuation advisory service, assistance in customs defense cases, business planning, legal research on various aspects of customs policy update, etc.
    She also has a knowledge on PRC corporate tax and advises clients on tax compliance issues.

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Documents

Speaker Bio.pdfdownload

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