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毕马威：中国 - 展望未来(第3版) (英文87 页)

2013-12-16

毕马威：中国 - 展望未来(第3版) (英文87 页)

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「中国 — 展望未来」研究报告系列由《国际税务评论》(International Tax Review) 与毕马威中国携手推出。本期内容重点探讨2013年中国内地主要税务政策和措施，以及未来一年外资企业需要重点关注的领域。

Contents

Foreword 4

Khoonming Ho, Tax Partner in Charge, China and Hong Kong SAR

BEPS – what will it mean for China? 6

The OECD’s action plan for multilateral cooperation to address tax base erosion and profit shifting

(BEPS), published on July 19 2013, inaugurates a global collaborative effort to modernise the

international tax system. The plan describes 15 proposed actions, identifies expected outputs and

establishes the anticipated timeframe. Abe Zhao, Leonard Zhang and David Chamberlain of KPMG

China comment on the implications of BEPS for China.

CIT – cross-border transactions under scrutiny 12

While China is seeking to enhance its position as a favourable jurisdiction for international trade and

investment, it needs to safeguard its tax base in the context of cross-border transactions. Chris Xing,

Curtis Ng and Vincent Pang of KPMG China assess how the country is working to improve the

efficiency of tax collection and combat tax evasion arising from cross-border transactions.

Transfer pricing – Chinese authorities scaling new heights 17

The OECD released its BEPS Action Plan in July 2013 in an environment that continues to challenge

global economic recovery. Cheng Chi, Irene Yan, Brett Norwood and Michelle Sun of KPMG China

provide their insights on how China is raising its effort to combat aggressive tax planning and evasion

and play a more critical role in transfer pricing enforcement and thought leadership globally.

VAT reforms to accelerate in 2014, with challenges lying ahead 24

On August 1 2013, the Chinese government announced the nationwide rollout of the first phase of

the VAT pilot programme, a significant advance towards replacing business tax (BT) throughout

mainland China with a value added tax (VAT) for the services sector. Lachlan Wolfers, John Wang

and Shirley Shen of KPMG China look ahead at further VAT changes to come in 2014.

Customs – from enforcer to enabler 30

The conventional perception of the Chinese Customs authorities has always been that of a trade

restrictive border guard that imposes financial and administrative barriers for importers and exporters.

However, Lilly Li, Anthony Chau and Eric Zhou of KPMG China observe there are signs that the

Chinese Customs authorities are slowly adopting global practices that are geared more towards trade

facilitation than trade restriction.

M&A relief – flickering lights at end of tunnel 35

John Gu, Lily Kang and Eileen Sun of KPMG China analyse the tax challenges for M&A activities in

China and share their insights on how tax regulations may evolve to deal with these challenges.

Private equity – exit challenges 40

In tandem with the rapid increase in private equity (PE) activities in China over recent years, Chinese

tax authorities have taken seemingly aggressive steps to protect its tax base. John Gu, Paul Ma and

Henry Wong of KPMG China consider the tax challenges that will or will continue to be faced by PE

investors especially and advise on measures to mitigate those exposures.

From Qianhai to Shanghai – resurgence of regional incentives? 46

Preferential tax incentives specific to certain areas were supposed to be things of the past after the

2008 corporate income tax (CIT) reform. However, the recent launch of the Qianhai Cooperation

Zone and the Shanghai Pilot Free Trade Zone (PFTZ), suggests otherwise. Karmen Yeung and

Chris Mak of KPMG China examine the implications for foreign investors.

Hong Kong – new tax initiatives in the pipeline 53

Hong Kong’s status as an international finance centre has been enhanced by recent developments

relating to double taxation agreements, Islamic finance and tax information exchange agreements.

Ayesha Lau, Darren Bowdern and Garry Laird of KPMG China examine these developments and

consider how the OECD’s BEPS project may have an impact on Hong Kong.

Real estate – the tax landscape in China and Hong Kong 58

Chris Abbiss, Lewis Lu and Jean Jin Li of KPMG China foresee significant changes to the tax and

regulatory environment in both Hong Kong and Mainland China over the next 12 months.

Transportation and logistics – challenges of VAT reform 62

China’s unification plan for indirect taxes will see the dual business tax (BT) and value added tax

(VAT) regime gradually replaced by a single VAT system. Many businesses in the transportation and

logistics industry are still wrestling with the uncertainties and local variations created by the reform,

so far introduced on a pilot basis. Jennifer Weng, Tracy Zhang and Bin Yang of KPMG China provide

advice on how these issues may be resolved.

Healthcare industry – under closer scrutiny than ever 66

China will be a crucial player in the healthcare & life sciences industry soon, including being a global

leader in drug discovery and innovation. It is unsurprising then that the pharmaceutical industry has

come under the scrutiny of Chinese authorities, including those in tax. Grace Xie, Henry Ngai and

Ho-Yin Leung of KPMG China discuss the challenges facing the healthcare industry in China in 2014.

Auto industry – bumpy rides ahead 72

With the auto industry in China growing at a breakneck pace, the Chinese authorities are placing it

under close scrutiny on issues ranging from Customs duties, indirect tax and transfer pricing.

William Zhang, David Ling and Sam Fan of KPMG China examine the tax challenges lying ahead for

car manufacturers and producers of auto parts and components in China, and ways to deal with those

challenges.

Green tax policy – slow but steady 77

China has made some progress recently regarding resource tax, consumption tax and an emission trading

scheme. It may be only time before this more holistic approach culminates in an environment tax or

green tax. Jean Ngan Li, Sunny Leung and Jessica Xie of KPMG China consider what progress may be

made in China’s tax policies on environmental protection.

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