Contents Page Foreword Crowe Horwath Tax Services... 1 Hong Kong Tax Services... 2 China Tax Services... 2 International Tax Services... 3 Transfer Pr

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1 Crowe Horwath Tax Services (HK) Limited 國富浩華稅務 ( 香港 ) 有限公司 Audit Tax Advisory 審計 I 稅務 I 諮詢

Contents Page Foreword Crowe Horwath Tax Services... 1 Hong Kong Tax Services... 2 China Tax Services... 2 International Tax Services... 3 Transfer Pricing Services.

2 Contents Page Foreword Crowe Horwath Tax Services... 1 Hong Kong Tax Services... 2 China Tax Services... 2 International Tax Services... 3 Transfer Pricing Services... 3 International Assignment Services... 5 China Trade and Business Advisory... 5 目錄頁數前言 - 國富浩華稅務服務... 6 香港稅務諮詢服務... 6 中國稅務諮詢服務... 7 國際稅務諮詢服務... 7 轉讓定價服務... 7 國際僱員稅務服務... 9 中國貿易及商務諮詢... 9 b

3 Foreword Crowe Horwath Tax Services The landscape in which businesses operate in the modern day is dynamic. The instances of cross-border transactions have increased as a result of rapid globalisation. Multinational companies are further exposed to regulatory scrutiny across the jurisdictions in which they operate. In particular, companies engaged in cross-border transactions will be monitored by the tax authorities in their respective operating areas. The evolving tax transparency measures in the globe have also lifted up the compliance costs and tax risks to taxpayers. Thus, reducing the potential tax risk incurred by multinational companies during their operations is becoming an imperative and important issue. Against the background of a continuous rise in the number of Foreign Investment Enterprises in China, the Chinese authorities are strengthening their regulatory efforts in order to enforce tax, foreign exchange and customs functions to ensure due compliance by all companies operating in China. Domestic investors from China are concurrently investing hard and fast on a global scale. The future trend of an increasingly stringent tax regulatory environment in China is to be expected, particularly changing in conformity with the Base Erosion and Profit Shifting actions developed by the Organisation for Economic Co-operation and Development. An efficient operating structure combined with adequate tax compliance and proper planning is therefore a fundamental necessity for enterprises operating across borders. Efficient tax and structural planning can increase operating efficiency and enhance business effectiveness for achieving their reasonable commercial purpose. Our diverse practical experience in providing tax compliance and advisory services can proficiently provide tax effective and reasonable solutions to business transactions of all kinds. As a member firm of Crowe Horwath International, which has been ranked one of the top 10 accounting networks in the world, we are able to provide comprehensive international tax services through our extensive group of member firms. Our senior professionals comprising of qualified accountants and tax practitioners have specialised knowledge and experience in a wide variety of business sectors. We are here to provide the best solutions to our clients needs. 1

Hong Kong Tax Services With a seasoned team of qualified professionals, our service pledge to clients is to deliver the best service to satisfy their needs.

4 Hong Kong Tax Services With a seasoned team of qualified professionals, our service pledge to clients is to deliver the best service to satisfy their needs. We understand that tax issues and compliance are of vital concern to individuals and businesses. We aim to be able to take a load off our clients mind by offering them complete solutions. We understand our clients' businesses and are acquainted with new developments of the local tax framework to give our clients up to date and comprehensive support. Our services include: n Tax compliance and advisory services for profits tax, salaries tax and property tax n Pre-listing corporate and tax restructuring n Personal wealth and tax advisory services for shareholders seeking IPO n Pre-immigration tax advisory services n Expatriate tax advice including remuneration package and working visa application n Tax investigation and field audit support n Litigation support in tax appeals n Application for an advance ruling n Tax due diligence for mergers and acquisitions n Stamp duty mitigation for corporate restructuring n Advice on Hong Kong Double Tax Treaties n Application for Certification of Resident Status in Hong Kong China Tax Services With a population of over 1.3 billion people, China is a market that is full of potential for businesses of every kind. However, the intricate and dynamic tax regime of China requires full attention of businesses. Our practice, working relations and comprehension of this unique market is available to provide ample technical support to our clients for achieving business success. We hope to enhance our clients operation and compliance efficiency, reduce tax risk and save their time by offering a range of comprehensive tax services to them. Our services include: n Tax restructuring consulting for corporate strategic development n Tax due diligence for mergers and acquisitions n Enterprises Income Tax compliance and advisory services n Indirect Tax (i.e. value-added tax and consumption tax) advisory services n Cross-border tax consulting for operations in China n Advisory services on manufacturing / processing / trading operation modes in China n Advisory services on e-commerce business in China n Advisory services on foreign companies providing services for China operations n Advisory services on holding structures at operation modes for investment in China n Assisting in application for benefits of the PRC-HK Double Tax Arrangement and other tax treaties with China 2

5 International Tax Services Whether you want to venture into China or wish to expand your horizon into other markets, our professional international tax services can offer solutions to meet every need. With expertise and a vast network of member firms consisting of about 200 independent accounting and consulting firms with around 750 offices in 130 countries around the world, we can offer our clients unique local knowledge on a global perspective. We provide advisory services on forming tax efficient structures for operating across multiple jurisdictions with the purpose of assisting our clients to achieve their commercial purposes. Our services include: n Structuring for China / Hong Kong inbound and outbound investments n Tax advisory services for cross-border transactions for China and Hong Kong business operations n Profit repatriation strategies for investment in China n PRC tax treaty / arrangement advisory services n Assisting in applying for approval or record filing in respect of non-prc resident treaty benefit claim Transfer Pricing Services Transfer pricing is another challenge for international businesses with operations in China. The increased volume of cross-border transactions has made transfer pricing becoming a complicated issue. Transfer pricing audits in China can result in retroactive review of up to ten years. With the Chinese authorities tightening their grip on transfer pricing enforcement with additional resources and regular audits, businesses must act accordingly to prevent adverse predicaments that may potentially result in heavy fines and additional tax payments. Hong Kong tax authority also issued Transfer Pricing Guidelines (Methodologies and Related Issues) for strengthening the management on transactions between associated companies. Our professional team is knowledgeable and experienced to assist our clients in achieving a better compliance and risk management of transfer pricing on their cross-border transactions based on regulations in the Mainland of China and Hong Kong. Our services include: n High-level review n Transfer pricing benchmarking n Assisting in contemporaneous documentation preparation n Advisory services on preparing transfer pricing group master file n Supply chain transfer pricing advisory services n International transfer pricing advisory services (e.g. cost sharing arrangement, contract research and development, and intangible asset planning) n Advance pricing arrangement advisory services n Advisory on transfer pricing audit defense 3

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7 International Assignment Services Individual Income Tax ( IIT ) regulations in China have become increasingly sophisticated. In order to manage their investments and operations in China, multinational companies would usually dispatch or second their foreign employees to work in China. How to comply with the IIT regulations and plan legitimately and efficiently for expatriates working in China is one of the essential factors for the success of multinational companies operations in China. Our services include: n IIT compliance services n IIT advisory services n Advisory services for international assignment for China n Tax equalization advisory services for expatriates working in China n Stock option compliance and advisory service for expatriates working in China China Trade and Business Advisory There are lucrative trading opportunities in China resulting from its vast population and economic growth. However, doing business in China is challenging. With our China trade and business advisory services, our team could provide solustions to our clients for mitigating their operation risks and achieving their business objectives. Our services include: n Foreign exchange (FOREX) compliance and management advisory n Advisory services for China trade models from tax, customs and foreign exchange perspectives n Import and export procedures advisory n Customs procedure compliance and advisory services (e.g. providing Mainland China and Hong Kong customs compliance advice and China trade advice from tax, FOREX and customs procedure perspectives) n Assisting in formation of enterprise and representative office in China n Advisory services for trademark registration in China Conclusion: Crowe Horwath Tax Services Caring, Sharing, Investing, Growing. These are the Crowe Horwath values. Over the many years of operations as individuals and as a firm, our team has provided services that are worthy of our firm values. We are Crowe Horwath Tax Services and we are here to support your individual and business needs to grow and prosper. 5

前言國富浩華稅務服務在現今社會營商環境不斷在變化急速的全球一體化使跨境交易量大幅上升跨國公司須進一步面對其經營所在地監管部門的監管特別是那些進行跨境交易的公司經營地的稅務部門對他們的監管及影響更為巨大全球提高稅收透明度的措施已加重了納稅人符規成本和稅務風險在這種情況下如何減低跨國公司所面對因經營所可能引起的稅務風險就更為迫切及重要由於中國的外商投資企業數量持續增加

8 前言國富浩華稅務服務在現今社會營商環境不斷在變化急速的全球一體化使跨境交易量大幅上升跨國公司須進一步面對其經營所在地監管部門的監管特別是那些進行跨境交易的公司經營地的稅務部門對他們的監管及影響更為巨大全球提高稅收透明度的措施已加重了納稅人符規成本和稅務風險在這種情況下如何減低跨國公司所面對因經營所可能引起的稅務風險就更為迫切及重要由於中國的外商投資企業數量持續增加中國當局正不斷加強其規管的力度以強化及履行其稅務外匯及海關的職能確保所有在中國營運的公司能符合法規的要求另一方面中國的本地投資者正致力進行在全球各地的投資因此預期中國的未來稅務規管環境將會趨向更為嚴緊特別是有關的改變將會按照經濟合作與發展組織為應對稅基侵蝕與利潤移轉的行動計劃進行因此在中國有投資及與中國有跨境交易的跨國公司應建立一個有效的營運架構並有足夠的稅務符規及適當的策劃以便提昇經營效率及業務效益以達到其合理的商業目的我們對稅務符規及諮詢等服務擁有豐富的實務經驗能為客戶提供各種商業交易的有效及合理稅務方案在國際層面上我們是國富浩華國際的成員所國富浩華國際是全球十大會計師事務所集團網絡之一透過這個廣闊網絡我們能提供有效的國際稅務服務我們的資深成員包括會計師及稅務專家具有廣泛的稅務專業知識及經驗將基於客戶的需要提供最佳的解決方案香港稅務諮詢服務我們經驗豐富的稅務專家承諾為客戶提供最佳服務符合其需要我們明白對個人及企業而言稅務問題及符規申報是十分重要的我們會協助客戶為他們提供全面的解決方案令客戶安心我們的稅務專家明白客戶的業務亦熟悉本地稅務環境的新發展致力為客戶提供最新資訊及全面支援我們的香港稅務諮詢服務包括 n 利得稅薪俸稅和物業稅之稅務申報及諮詢 n 上市前公司架構和稅務重整 n 上市前個人股東之資產及稅務諮詢 n 移民前稅務諮詢 n 海外僱員稅務諮詢及工作簽證申請 n 6 稅務調查及實地審計支援 n 稅務訴訟支援 n 事先裁定之申請 n 收購與合併之盡職審查 n 企業重組之印花稅減免籌劃 n 香港已簽訂避免雙重徵稅協定之諮詢 n 香港居民身份證明書申請

9 中國稅務諮詢服務中國有超過 13 億人口, 對任何業務來說, 中國是一個極具潛力的龐大市場但是, 企業需要留意複雜而多變的中國稅務制度本公司的專業人員對中國市場非常熟識, 累積了豐富的稅務服務經驗, 與內地稅務部門有良好的工作關係, 這些均是十分寶貴的資源, 更成為對客戶的有效支援, 將協助客戶成功開拓內地市場我們期望我們的稅務服務能夠提高客戶的經營效率, 增強符規性, 減低稅務風險, 節省時間, 以順利拓展中國市場的商機我們的服務包括 : n 為客戶的業務策略性發展提供稅務重組及諮詢服務 n 收購與合併的盡職調查 n 企業所得稅稅務申報及諮詢 n 間接稅 ( 即增值稅及消費稅 ) 諮詢服務 n 與中國業務相關的跨境稅務諮詢 n 製造加工及貿易經營模式 ( 如來料加工進料加工 ) 之諮詢 n 電子商務經營模式之諮詢 n 外國公司為其中國業務提供服務的稅務諮詢 n 在華投資的公司架構及運作模式諮詢 n 協助申請中港稅收安排待遇及其他國家與華的雙邊稅收協定待遇國際稅務諮詢服務無論閣下是拓展中國或其他世界市場, 我們的專業國際稅務服務均能提供有效的國際稅務方案, 以符合您的需要國富浩華國際網絡共有約 200 家獨立會計和諮詢服務公司, 約 750 個辦事處遍佈全世界 130 個國家, 結合國際專長與本地知識, 定能協助我們的客戶為了合理的商業目的, 而策劃符合不同經營管轄區的有效稅務結構及營運模式我們的服務包括 : n 外國公司對中國內地及香港的投資架構諮詢, 以及中國內地投資者對境外投資架構的諮詢 n 與中國及香港業務相關的企業跨境交易稅務諮詢 n 在中國投資及經營的利潤及所得的匯回策略諮詢 n 中國稅務協定 / 安排諮詢服務 n 協助辦理非中國居民享受稅收協定待遇之申報及備案轉讓定價服務轉讓定價是對該些在中國有營運的跨國企業的另一項挑戰隨著跨境交易量的增加, 轉讓定價已成為了一個複雜的問題由於中國稅務當局收緊對轉讓定價的監管及加強對企業的稅務審查, 轉讓定價審查可追溯一間企業過去 10 年內的交易, 企業需小心考慮其關聯交易定價的合理性, 以避免遭到稅務調整及罰款而香港稅務局也頒布了轉讓定價的指引, 加強了對香港公司的轉讓定價管理我們的專業團隊擁有豐富經驗, 能協助客戶對其跨境交易更好地符合中國內地與香港的轉讓定價要求並進行相關的風險管理我們的服務包括 : n 高層面審閱 n 同行業利潤分析 n 協助編制同期資料 n 集團之轉讓定價主檔案編制諮詢服務 n 供應鏈的轉讓定價諮詢 n 國際轉讓定價諮詢 ( 如成本分攤安排合約研發服務及無形資產策劃 ) n 預約定價的諮詢 n 轉讓定價審查辯護之諮詢 7

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11 國際僱員稅務服務中國的個人所得稅法規越來越複雜跨國公司為了更好地管理其在中國的投資與經營, 通常會派遣其海外僱員前往中國內地工作如何在一方面讓其在中國內地工作的僱員符合個人所得稅的規定, 而另一方面又能合法及有效率地做好僱員個人稅的策劃, 成為了跨國公司在中國營商的成功因素之一我們的服務包括 : n 中國個人所得稅符規指引 n 個人所得稅諮詢 n 跨國僱員前往內地受僱諮詢 n 在內地工作的海外僱員稅負平衡諮詢 n 在內地工作的海外僱員股權認購計劃符規指引及諮詢中國貿易與商務諮詢由於中國的龐大市場, 中國充滿了巨大的商機, 但是在中國營商是極具挑戰性的我們的中國貿易與商務諮詢服務可協助您盡可能減低相關經營風險, 以達到相關的商業目標我們的服務包括 : n 外匯管理符規指引及諮詢 n 與稅務海關及外匯相關的中國貿易模式諮詢 n 協助在華成立企業及代表處 n 協助辦理中國商標註冊申請手續及諮詢 n 進出口程序諮詢 n 海關程序符規指引與諮詢 ( 例如提供中國內地及香港海關程序符規指引, 從稅務外滙及海關程序方面提供中國貿易諮詢服務 ) 總結 : 國富浩華稅務服務關心社會分享資源持續發展茁壯成長是國富浩華的核心價值經過多年的業務營運, 這些價值觀念已印記在我們的心中, 我們的團隊一直秉持這些觀念, 為客戶提供專業服務國富浩華稅務 ( 香港 ) 有限公司的團隊樂意為各位客戶提供優質專業服務, 以配合你們的個人或業務發展需要 9

12 For more information, please contact: 如欲索取更多有關資料, 歡迎聯絡 : 國富浩華稅務 ( 香港 ) 有限公司 Crowe Horwath Tax Services (HK) Limited Member Crowe Horwath International 9/F Leighton Centre, 77 Leighton Road, Causeway Bay, Hong Kong 香港銅鑼灣禮頓道 77 號禮頓中心 9 樓電郵 : info@crowehorwath.hk Telephone 電話 : Facsimile 傳真 : Service Hotline 客戶服務熱線 : About Crowe Horwath International 國富浩華國際簡介 Crowe Horwath International is ranked among the top 10 global accounting networks with over 200 independent accounting and advisory services firms with 750 offices in 130 countries around the world. Crowe Horwath International's member firms are committed to impeccable quality service, highly integrated service delivery processes and a common set of core values that guide our decisions daily. Each firm is wellestablished as a leader in its national business community and is staffed by nationals, thereby providing a knowledge of local laws and customs which is important to clients undertaking new ventures or expanding into other countries. Crowe Horwath International member firms are known for their personal service to privately and publicly held businesses in all sectors and have built an international reputation in the areas of audit, tax and advisory services. Information can be obtained at: 國富浩華國際為全球十大會計師事務所集團網絡之一, 擁有超過 200 家獨立會計師事務所和諮詢服務公司 750 個辦事處遍佈全世界 130 個國家國富浩華國際的成員所承諾向客戶提供高質素服務高效率的服務流程並且遵循一套共同核心價值和管理理念成員所均為當地業界翹楚, 聘用熟識當地法例和習俗的當地專才, 以協助客戶拓展新業務及新市場國富浩華國際的成員所在審計稅務風險和諮詢服務領域中均已建立良好聲譽, 能夠因應客戶的需要, 提供個人化服務如欲取得國富浩華國際更多資料, 請瀏覽其網站 : Contact Person 聯絡人 Title 職位 Telephone 電話電郵 Mr. Charles Chan 陳維端先生 Mr. Albert Cheung 張源長先生 Mr. George Lam 林銘業先生 Ms. Mary Ho 何詠芳女士 Mr. Wilson Tam 譚建國先生 Mr. C Yuen 袁忠先生 Chairman and CEO 主席兼首席執行官 Director 董事 Director 董事 Associate Director 聯席董事 Principal Advisor 首席顧問 Senior Advisor 高級顧問 charles.chan@crowehorwath.hk albert.cheung@crowehorwath.hk george.lam@crowehorwath.hk mary.wfho@crowehorwath.hk wilson.tam@crowehorwath.hk chung.yuen@crowehorwath.hk Crowe Horwath Tax Services (HK) Limited is a member of Crowe Horwath International, a Swiss verein (Crowe Horwath). Each member firm of Crowe Horwath is a separate and independent legal entity. Crowe Horwath Tax Services (HK) Limited and its affiliates are not responsible or liable for any acts or omissions of Crowe Horwath or any other member of Crowe Horwath and specifically disclaim any and all responsibility or liability for acts or omissions of Crowe Horwath or any other Crowe Horwath member Crowe Horwath Tax Services (HK) Limited 國富浩華稅務 ( 香港 ) 有限公司是國富浩華國際 ( 國富浩華是根據瑞士法律組成的社團組織 ) 的成員所國富浩華的每間成員所均為獨立的法律實體國富浩華稅務 ( 香港 ) 有限公司及其聯營公司不對國富浩華或國富浩華任何其他成員所的行為或遺漏承擔責任, 亦明確地拒絕對任何人承擔因國富浩華或國富浩華任何其他成員所的行為或遺漏而招致的責任 2017 國富浩華稅務 ( 香港 ) 有限公司 Printed in Sept 年 9 月印刷

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第二頁 n n n n 增值稅稅率和徵收率 % 11% 17% 5% 3% 36 1 國富浩華稅務 ( 香港 ) 有限公司 Crowe Horwath Tax Services (HK) Limited Member Crowe Horwath International 第 13 期 2016 年 8 月 1 日中國快訊中國全面推進營改增改革陳維端先生 : +852 2894 6818 : charles.chan@crowehorwath.hk 譚建國先生 : +852