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                            特許權使用費與海關稽查應對

                            課程編號:14430
                            培訓心得:
                            事務風險進行預先評估和防控,對已涉的各類企業海關事務問題進行積極、有效的應對和解決;⒊充分理解海關現行《審價辦法》中有關“特許權使用費”計征的法律條款,面對海關事后質疑及稽查,合理有效的利用這些規則,降低由此引發的相應關務風險和企業成本,便利通關。課程大綱:一、關務管理與AEO認證⒈企業貨物清關及事后監管⒉海關全面深化改革總體方案⒊海關監管工作重點及方式轉變⒋WCO
                            相關專題:
                            相關公開課:
                            關鍵字組:
                            培訓總結:
                              過于迷信問卷調查所獲得數據的科學性。 二、年度培訓需求調查問卷表設計的思路 基于以上作用,在問卷調查設計時可注意以下要點: 1、問卷中加上一段序言,借領導之威風獲取更多的人培訓工作的支持,有時候甚至“狐假虎威”,不過千萬別過,否則沒有人相信反而讓自己失去了信任。 2、問卷調查針對不同的對象設置不同的內容,從而了解不同的人同樣一個問題的看法,便于找出差異,進行詳細分析后把握相關要點
                            相關近期企業培訓:

                            課程特色:
                            2016年6月19日,國務院總理李克強簽署第670號國務院令,公布《國務院關于修改〈中華人民共和國海關稽查條例〉的決定》,自2016年10月1日起施行。隨著對外貿易發展及國內、國際形勢的變化,新的《海關稽查條例》與1997年頒布的舊《海關稽查條例》相比,其有重大的修訂調整與完善。與此同此,海關各項新政與改革配套措施正如火如荼展開,企業應做好相應準備。
                            2018年國際、國內經濟形勢依舊不明朗,全國通關一體化改革在加快通關速度的同時將日常關務風險延后,清關后的海關稽查力度、深度都將大幅的加強。伴隨著海關“多查合一”改革的深入推進,海關稽查隊伍將更加重視對企業物流、生產、財務、進出口單證及賬簿的稽查;屆時,不少企業違規、違法、走私等情形將逐一浮出水面。2018年海關將加大“完稅價格相關要素”、“價格三個確認”的全面督查力度;與此同時,特許權使用費是廣大跨國企業對外支付比較頻繁的一筆費用,數額通常巨大;而海關最近幾年對此類非貿付匯情況特別關注,企業事后被海關稽查并對此筆費用進行分攤補稅的情事頻發。
                            本次培訓就將針對以上背景,對我國新施行的《海關稽查條例》以及其他新政進行深度解讀,并從海關和企業的角度深層剖析海關稽查要點及企業合規管理的薄弱點;同時,針對眼下海關對相關行業非貿付匯項下的特許權使用費專項稽查一事,從海關《審價辦法》出發結合行業典型案例,幫助與會人員理解特許權使用費企業支付及海關是否計征的相關法律依據及判斷標準,提高企業貿易合規水平,降低企業經營成本和風險。

                            課程收益:
                            本課程可以讓培訓者獲得以下收益: 
                            ⒈通過對比新、舊《海關稽查條例》相關內容、2018海關新政及配套改革措施,了解通關改革及海關執法理念的轉變,熟知海關對進出口貨物進行稽查關注的重點與“底線”;
                            ⒉了解海關現行全國性稅收稽查的背景、特點,對企業經營活動中可能涉及的相關海關事務風險進行預先評估和防控,對已涉的各類企業海關事務問題進行積極、有效的應對和解決;
                            ⒊充分理解海關現行《審價辦法》中有關“特許權使用費”計征的法律條款,面對海關事后質疑及稽查,合理有效的利用這些規則,降低由此引發的相應關務風險和企業成本,便利通關。

                            課程大綱:
                            一、關務管理與AEO認證
                            ⒈企業貨物清關及事后監管
                            ⒉海關全面深化改革總體方案
                            ⒊海關監管工作重點及方式轉變
                            ⒋WCO全球貿易安全與便利標準框架
                            ⒌全球視野下的AEO認證制度
                            ⒍AEO互認制度及中國與各國互認進展
                            ……
                            二、AEO認證中國實施與管理
                            ⒈從企業分類到企業信用管理辦法
                            ⒉中國海關企業信用管理改革方向
                            ⒊《海關企業信用管理暫行辦法》解讀
                            ⒋企業信用狀況認定的標準和程序
                            ⒌海關認證企業標準(高級和一般認證)
                            ⒍AEO認證企業海關管理原則和措施
                            ⒎常規情形企業信用等級調整和操作
                            ⒏特殊情形企業信用等級調整和操作
                            ⒐報關差錯率統計口徑、項目及應對
                            ⒑海關調整企業信用等級的考量指標
                            ……
                            三、海關稽查與企業自查評估
                            ⒈AEO認證與海關稽查
                            ⒉企業價格申報與貿易合規
                            ⒊海關價格稽查的重點與作業流程
                            ⒋企業自律管理及海關稽查新動向
                            ⒌海關稽查主要形式、內容與流程
                            ⒍企業海關稽查誘因及風險點把控
                            ⒎海關稽查處罰認定和補稅額度確定
                            ⒏海關稽查時效及企業罰補稅核算
                            ⒐企業自查報告及解釋材料的準備
                            ⒑海關稽查企業應對及自查體系建立
                            ……
                            四、特許權使用費的海關計征
                            ⒈《WTO估價協定》相關條款
                            ⒉中國海關估價制度法律層級
                            ⒊中國海關審價機構及其分布
                            ⒋海關稅收形勢與企業估價補稅風險
                            ⒌企業申報價格海關與稅務關注
                            ⒍海關價格審核與企業轉移定價
                            ⒎中國海關估價原則、結構體系
                            ⒏企業價格申報常見問題剖析
                            ⒐海關計征特許權使用費范圍界定
                            ⒑企業特許權使用費的申報時限
                            ⒒特許權使用費計征條件的理解
                            ⒓ 特許權使用費銷售要件的認定
                            ⒔商標、專利、專有技術海關計征
                            ⒕“輕度加工”的判斷標準及理解
                            ⒖軟件特許權使用費認定和海關計征
                            ⒗特許權使用費的分攤原則與方法
                            ⒘“特許權使用費”、“協助”海關計征
                            ⒙特許權使用費統一支付與海關計征
                            ……

                            講師介紹:王華強 Mr. Leon Wang
                            現為海關總署,曾在上海海關工作10余年,主要從事中國關務研究與培訓工作,如HS編碼專業審核、關務風險防控與內審、關務籌劃與合規管理;同時為上海海關學院海關稅收研究中心和報關研究中心專家組成員,中國海關學會會員。
                            社會兼職:德國商會、法國商會海關事務高級培訓師,關務顧問;同時利用自己的專業知識與實踐經驗為多家世界500強企業及國外商會提供進出口貨物通關事務的培訓與貿易合規咨詢工作。
                            王老師長期致力于關務管理規律的總結和傳播,他的培訓亦是多年來不斷學習和提煉的智慧凝結。王老師堅持選擇對關務人員有針對性的實用內容,在培訓過程中,精心設計大量案例,用形象通俗的語言來闡明相對枯燥的實務操作,內容扎實,形式活潑,深受學員喜愛。
                            主要服務過的客戶:
                            法國駐上海總領事館商務處、博世(中國)投資有限公司、金佰利(中國)有限公司、歐萊雅(中國)有限公司、愛瑪仕(中國)有限公司、羅地亞(中國)投資有限公司、必維國際檢測集團、畢克化學技術咨詢(上海)有限公司、中歐紡織聯盟、圣戈班研發(上海)有限公司、伊斯拉視像設備制造(上海)有限公司、中國東風汽車進出口有限公司、堡盟電子(上海)有限公司、蒂森克虜伯電梯(上海)有限公司、采埃夫(中國)有限公司、艾森曼機械設備(上海)有限公司、戴姆勒東北亞零部件貿易服務有限公司、朗盛化學(中國)有限公司、滬東重機有限公司、廣州醫藥有限公司、卓能電子(太倉)有限公司、浙江物產國際貿易有限公司、歐皮特傳動系統(太倉)有限公司、吉孚動力總成技術(蘇州)有限公司、大陸汽車系統(常熟)有限公司、蘇州松下系統科技有限公司‥‥‥

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