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    资本运作与税收筹划(9集)

    资本运作与税收筹划(9集)

    讲师名称:鲍灵光

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    = 课件说明 =

    课程简介 :
    当前,资本运作几乎涉及现行的所有税种,资本运作的涉税问题也成为广大投资者和财税专业人士面临的最具挑战性的税收问题之一。本课程分析资本运作的特征,从八大方面剖析企业资本运作的税收筹划与风控,帮助企业综合运用各种方法和手段有效地开展纳税筹划,获取最大化的财税收益。
    课程大纲:

      一、资本运作的含义和特征

      1、资本运作的含义

      2、资本运作的特征

      (1)流动性

      (2)增值性

      (3)不确定性

      3、资本运作中涉及的主要税种

      二、重组与清算中的税收筹划与风控

      1、资产重组中的税收筹划与风控

      2、资产清算中的税收筹划与风控

      3、案例解析

      三、出资形式:货币出资与非货币出资

      1、节税效益比较

      (1)减少利息税

      (2)产生折旧和摊销的“杠杆”效应

      (3)获得价格效应

      2、审查重点

      (1)真实性审查

      (2)价格审查

      四、减资、回购、划转、减持的税收风控

      1、减资的税收筹划与风控

      2、回购的税收筹划与风控

      (1)有限责任公司回购股权

      (2)股份有限公司回购股权

      3、资产或股权划转的税收筹划与风控

      (1)享受递延纳税的四种资产(股权)划转

      (2)税收处理及风控

      a、所得税

      b、增值税

      c、土地增值税

      d、契税

      4、股份减持的税收筹划与风控

      (1)政策依据

      (2)限售股减持的税收政策规定

      (3)限售股减持的税收筹划

      (4)限售股减持的税收风控

      五、增资与撤资的税收筹划及税务处理

      1、增资、撤资的税收筹划

      2、增资的所得税处理

      (1)企业所得税处理

      (2)个人所得税处理

      3、撤资的所得税处理

      六、对赌协议中的税务处理与风控

      1、如何理解对赌协议?

      2、对赌协议的法律效力

      (1)对赌协议被证监会认可

      (2)对赌协议被中国司法接纳

      3、对赌协议的税务处理

      (1)捐赠说

      (2)违约金说

      (3)保证合同说

      (4)合同价款调整说

      (5)衍生工具说

      七、私募股权融资中的税收筹划与风控

      1、私募股权的界定

      2、私募股权融资的优势

      3、私募股权融资的税收筹划及风险

      (1)股权转让及其税收处理

      (2)增资扩股

      (3)股权融资的税收筹划

      八、VIE架构的税收风控

      1、何为VIE架构?

      2、VIE架构的控制原理

      3、VIE架构的税收风险控制

      (1)境外投资方转让WFOE股权的涉税风险

      (2)WFOE变为内资企业时的补税风险

      (3)WFOE资产转让中的相关税务问题

      (4)VIE内资公司股权调整中的相关涉税问题

      (5)VIE控制协议终止的税务影响

      (6)境外投资方利润汇回的税务问题

      (7)员工股权激励计划延续中的税务问题

      (8)历史遗留的税务问题

      九、海外并购中的税收风控与筹划

      1、海外并购的基本流程

      2、海外并购中的税务风险控制

      (1)尽职调查

      (2)投资结构

      (3)融资结构

      (4)并购协议

      (5)日常纳税合规性的风险

      (6)企业集团内部关联交易的风险

      3、海外并购的税收筹划要点

      4、中国企业并购美国公司经典案例解析

      (1)并购模式

      (2)并购模式的税务后果

      (3)经典案例


    讲师简介:

      鲍灵光

      国地税系统知名国际税收与反避税培训专家,国际税法资深研究者。著有国际税收新发展,在国际权威税务期刊,国际税收评论发表英文论文13篇。

      服务过的客户有:上海电气集团,广东电信,江苏吴中,成都移动,江南模塑,苏州迅达电梯,苏州龙腾新材科技,富士康科技Foxconn,汤姆逊Thomson等。



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