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Local CPA spoke at April 2016 UniTax Conference in Tianjin, China
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1.
美国会计师事务所、税收、税法、及税务规划简介 洪德源注册会计师
2.
美国会计师事务所服务内容及特点 美国会计师事务所是不小的行业,整个行业2015年收入超过六百亿美元 会计师事务所主要三大主营业务,审计认证,税务和管理咨询服务 管理咨询服务包括各种经营上问题的分析和建议以及企业并购。 四大会计师事务所的收入几乎占前100大事务所收入的8成 四大会计师事务所 年收入/亿美元 员工人数 Deloitte
161 70,603 Price Waterhouse & Cooper 122 49,000 Ernst & Young 112 39,400 KPMG 79 30,903
3.
美国会计师事务所服务内容及特点 第五大会计师事务所只有第四大会计师事务所收入的21% 大型事务所的收入35%来自审计,25%来自税务,37%来自管理咨询服务 中型事务所收入35%来自审计,36%来自税务,16%来自管理咨询服务 大型事务所的员工人均创收达到23万美元以上,中型事务所的员工人均 创收达到15万美元以上
4.
美国税务概要和结构
5.
美国税务概要和结构 美国2014年税收总计三万零六百四十亿美元 个人所得税一万六千四百四十亿美元 企业所得税三千五百三十亿美元
就业税九千七百六十亿美元 遗产及赠予税二百亿美元 消费税七百一十亿美元 个人所得税 54% 企业所得税 12% 薪资税(老年年 金及医疗保险) 32% 遗产及赠予税 1% 特别许可税 2%
6.
美国税务概要和结构 美国的报税系统 源头处代扣,主要是工资 季度预计税金支付 年度报税申请退款或支付税款 为什么H&R Block(一家提供个人报 税服务的上市公司)强大到每年有三 十一亿的收入
7.
美国税务概要和结构 低税收稽查比率(2013年统计上数字) 个人申报一亿四千五百万份中有二十九万 两千份被选中进行税务稽查, 占比0.2% 企业二百万份税收申报中有两万四千份被 选中进行事务稽查, 占比1.2% DIF
系统-每份税收申报都被评级 过低申报收入超过总收入超过25%将面临高 额罚款及可能的刑事起诉
8.
美国税务概要和结构 税收申报的依据及准则 税法 税法规定 法庭案例 税局裁决
9.
外国人或企业在美国投资的税务介绍 万㱑 万㱑 万万稅
10.
外国人或企业在美国投资的税务介绍 企业方面 个人方面 联邦所得税 15%
- 35% 10% - 40% 州所得税及特许经营税 0% - 10% 0% - 12% 城市所得税 (少数城市,如纽约 市税率) 8.85% 3.9% 财产税- 财产市值的 1% - 3% 1% - 3% 赠与税和遗产税 0% - 40%
11.
外国人或企业在美国投资的税务介绍 针对外国企业或个人的特殊税法规定 出售非房地产类资产所得不征收资本收益 税(10% - 40%) 针对外国公司在美国分支机构经营活动利 润的分支机构盈利税 对外国人赠与税和遗产税的区别对待 税收协定税率取代法定税率
12.
中国个人或企业在美国投资的节税策略 以个人名义在美投资,上市公司除外 通过使用负债和权益组合策略尽可能的获得 中美税收协定的优惠 投资决策中海外税法的应用
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中国企业在美投资税务规划的案例 税率 以个人名义投资 通过香港/加坡公司投资 年营收净利 1,800,000
1,800,000 个人所得税 - 三位股东 39.6% 712,800 企业所得税 - 香港企业 34.0% 612,000 第一税后净利润 1,087,200 1,188,000 分公司利润税 - 香港企 业 30.0% 356,400 第二税后净利润 1,087,200 831,600 总税负支出 712,800 968,400 实质税率 39.6% 53.8%
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中国企业在美投资税务规划的案例 税率 以个人名义投资 通过香港或新加坡公司投资 出售美国公司的资本净得 50,000,000 50,000,000 年资本净得 25,000,000 10,000,000 个人所得税
- 三位股东 20.0% 5,000,000 企业所得税 - 香港企业 35.0% 3,500,000 第一税后净利润 20,000,000 6,500,000 分公司利润税 - 香港企业 30.0% 1,950,000 第二税后净利润 20,000,000 4,550,000 总税负支出 5,000,000 5,450,000 实质税率 20.0% 54.5%
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