[Training] 2019年最新个人所得税及企业社保改革解读及应对(中文) | CIIT Reform Workshop (Chinese)

In association with

SwissCham Shanghai is delighted to invite you to:
中国瑞士商会诚挚邀请您

1-Day Training Program

Friday, October 19th, 2018
2018年10月19日 星期五
08:30-17:00
@Radisson Blue Hotel Shanghai New World

课程概述

近期“社保公积金专项审计”将启动在即，加之近期税务总局明确在2018年12月底前完成社保相关职能划转税务的并网目标，在“社保入税”并网前期如何客观评估新政及做出相应的内部调整策略，采取哪些化危为机的举措，使得企业正常安全运营？

而关系到每个人的钱袋子的个人所得税法修正，10月1日起也将正式实施。而个人社保也将从2019年1月1日起交由税务部门统一征收。工资、社保、个税，这三者结合到一起，这样的变化对人力资源部门、财务部门、税务部门的工作内容有何影响？企业如何筹划能够在这场变革中成为受益者?

课程收益
1. 面对税务稽查审计、社保审计、公积金审计、公示数据审计等监管，企业如何进行筹划。
2. 及时掌握理解及应用个人所得税法修改关键点及操作
3. 个税调整，高收入人群如何合理规划
4. 社保基数的统计口径：企业如何运用不同统计口径规避风险及社保成本，同时保障员工收益。

课程纲要

第一，税务统征下的社保与应对。

个税起征提高与税务统收社保的分析及应对

1. 社保由税务局统征的影响及趋势分析  国家个税提高起征点与税务局统征对企业的影响及趋势分析
2. 减税环境下社保统征国家目标、对企业要求和员工期望三者如何协调
3. 2019年起社保由税务部门统一征收操作办法及缴纳口径  企业如何应对税务部门统征社保？降低企业成本？
4. 企业的社保与个人所得税和企业所得税预警指标设置与比对注意事项
5. 国地税合并下企业社保和个人所得税，业务、财务、人力资源各部如何有效分工与协作
6. 税务局如何看待异地交纳社保？税务如何界定工资薪金及劳务报酬？工资薪金及劳务报酬最新的交税比例及计算方法。
7. 个税起征点由3500提高到5000元企业该如何筹划普通员工及高收入人群？
8. 2019年综合扣缴税率方案出台前，企业员工应如何筹划应对？以便汇算清缴后申请退税？
9. 社保费基数大起底–哪些工资薪酬为社保缴费基数？未按工资总额缴纳社保有什么后果？怎样补救？
10. 雇佣临时用工、劳务派遣工、退休返聘工、农民工、外国人等需要交纳社保吗？企业是否一定需要代扣代缴税费？可否临时领取劳务报酬自行申报？
11. 企业出现社保和个税申报不一致事宜怎么处理？何时处理？
12. 企业对员工自愿放弃缴纳社保可以吗？有什么后果？怎样补救？应如何应对？
13. 母公司签合同缴社保，但在其他分公司工作，报酬由分公司发放？母公司和分公司的财务应关系是如何处理？此员工的报酬算是工资还是劳务报酬？
第二，住房公积金、企业年金、补充医疗保险、商业保险、税延养老保险、商业健康保险的税务处理。
什么是企业年金？

1. 员工福利费：现金福利、实物福利、旅游福利 在新个税政策的影响？
2. 补充养老金、公积金、商业保险、是否可以在个税前扣除？
3. 企业购买的团体人身意外险是否需要扣缴个人所得税？

第三，新个税法及其影响。

1. 解析新个税法的税率变化、所得计算变化、征管模式变化等
2. 解析在新个税法下，原来个税政策：免税福利、年终奖，如何使用？
3. 同时对新个税法下一些个税筹划手段进行分析。

About the Trainer 关于培训师

鑫老师
上海财经大学，注册会计师，注册税务师，高级会计师，多年从事一线税务稽查工作。主讲课程：个税及企业所得税筹划、税务稽查，从事会计审计税务教学20多年，是上师大，上海商学院，上海开放大学兼职教授。

近年鑫老师一直受邀为政府事业单位、各类企业讲解最新增值税税率调整政策、个人所得税政策、增值税会计科目设置、账务处理等专题授课，讲课生动，深入浅出，易于理解。擅长用税收策略解决特有的企业管理问题，在多年的税收稽查、税政业务实践中，特别是对企业税收策略及涉税风险防范有非常深入的研究，是税收实战派讲师的代表。

Lecturer Xin
Shanghai University of Finance and Economics, certified public accountant, certified tax accountant, senior accountant. Lecturer Xin has been engaged in frontline tax auditing for many years. Lectures: Individual tax and corporate income tax planning, tax auditing. Lecturer Xin has been engaged in accounting and taxation teaching for more than 20 years. She is a part-time professor at Shanghai Normal University, Shanghai Business School, and Shanghai Open University.

In recent years, Lecturer Xin has been invited to teach the latest VAT rate adjustment policy, personal income tax policy, VAT accounting subject setting, account processing and other topics for government institutions and various enterprises. The lectures are vivid, simple and easy to understand. Lecturer Xin is good at using taxation strategies to solve unique business management problems. Lecturer Xin has conducted in-depth research on tax auditing and taxation business practices, especially corporate taxation strategies and tax-related risk prevention. Lecturer Xin is a representative of taxation practitioners.

倪老师
上海财经大学税收本科，财政部财政科学研究所硕士。注册税务师、经济师、高级讲师。现为上海市税务局下属上海税务干部学校网络教育部主任。

倪老师长期在税务干部教育培训一线从事税务类实务课程的教学工作，并长期担任上海市注册税务师《税法一》、《税法二》的考前辅导培训，同时也面向企业财税人员广泛开展各类税收业务讲座和培训。对我国的货物与劳务税、企业所得税、个人所得税、财产行为税、税收征管评估和稽查实务等有很深的研究，并具有丰富的教学经验。2015年，入选国家税务总局教育培训人才库（师资人才子库）。曾主编出版中国财政经济出版社教材《新编纳税实务》和《消费税实务》等。

Lecturer Ni
Bachelor of Taxation from Shanghai University of Finance and Economics; Master of Finance Science from Ministry of Finance. Registered tax accountant, economist, senior lecturer. Lecturer Ni is currently the director of the Network Education Department of the Shanghai Taxation Cadre School under the Shanghai Taxation Bureau.

Lecturer Ni has been long engaged in the teaching of tax practice courses in the frontline of taxation cadre education and training. He has also served as a pre-examination counseling training for Shanghai Certified Tax Agents, Tax Law 1 and Tax Law II. Class tax business lectures and training. Lecturer Ni has deep research on China’s goods and services tax, corporate income tax, personal income tax, property behavior tax, tax collection and management assessment and audit practice, and has rich teaching experience. In 2015, Lecturer Ni was selected into the Education and Training Talent Pool of the State Administration of Taxation (the teacher talent sub-library). Lecturer Ni has edited and published the textbook “New Taxation Practice” and “Consumption Tax Practice” of China Financial and Economic Publishing House.

Date & Time 日期&时间
Friday, October 19th, 2018 08:30- 17:00
2018年10月19日，上午八点半至下午5点

Agenda 日程安排:

12:00-13:00 Luncheon 午餐

13:00-15:30 Training Session 3 培训

15:30-15:45 Coffee Break 茶歇

15:45-17:00 Training Session 4 till end 培训至结束

Language 培训语言: Chinese （中文）

Prices （价格）:

• Member: RMB2,500/person 会员价
• Non-Member: RMB3,500/person 非会员价

Payment 付款方式:
Payment should be done in advance. 培训费用需提前支付
Payment details will be provided upon registration. 付款细节将随报名确认信一起提供

RSVP: 
Please register by October 16 请于2018年10月16日前登记报名

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at least 24 hours prior to the event. Failure to cancel your RSVP timely will require the payment of a
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021 5368 1237. For third-party events, the event terms and conditions of the event organizer apply.
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