资源描述：
《China VAT Reform-shifting to higher gears by dtt》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、AsiaPacificDbriefsPresents:ChinaSpotlight.ChinaVATReform:ShiftingtoHigherGearsRobertTsang/SarahChin/LiQunGao29January2013Agenda•AsiaPacificcontext–VATreformtheIndirectTaxtrendofthedecade?•ChinaVATreform–highlights,casestudies,andprospects•Take-aways:whatshouldyoudo?•Questions&Answ
2、ers2©2013DeloitteGlobalServicesLimitedAsiaPacific–VATreformtheIndirectTaxtrendofthedecade?AsiaPacificIndirectTaxtrends•Change,change,andmorechange:notjustinChina,butalsoIndia,Malaysia,andothercountriesinthemidstofchangingtoaunifiedVATsystem•SignificantdifferencesinIndirectTaxrules
3、countrytocountryinAsiaPacific,butmostMNCshavecommonfinancialsystemsfordealingwithVAT,BusinessTax,GST,ServiceTax,SalesTaxandthelike•Movetowardscomplianceassurance:theAustralianandSingaporeexperiences•PlanningandmanagingIndirectTaxacrosstheregionisstartingtobeanimperativeformanybusi
4、nessesoperatingintheregion4©2013DeloitteGlobalServicesLimitedPollingquestion1DoesyourbusinessinAsia:(Pleaseselectallthatapply)•Involveabusiness,supplier,orcustomerinChina?•Concernsuppliesofgoods•Countenancesuppliesofservices•EncompasssomeformofR&Dactivity•Haveanyformofcostsharinga
5、rrangements•Notapplicable5©2013DeloitteGlobalServicesLimitedChinaVATreform–highlightsandprospectsChinaVATreform•ChinahaslaunchedtheVATreformwiththeaimtoconverttheitemswhicharesubjecttobusinesstaxtoVATwithShanghaiasthefirstpilotcityandselectedservicesectorssince1January2012•Thecurr
6、entpilotscopeincludesߜTransportationservices(excludingrailwaytransportation):11%ߜR&Dandtechnologyservices,creativeculturalservices,ITservices,logisticsandancillaryservices,andattestationandconsultingservices:6%ߜLeasingofmoveableandtangiblegoods:17%•AnticipatethattheVATreformwillbe
7、rolledoutnationwideandcoverallsectorsby20157©2013DeloitteGlobalServicesLimitedVATreform–oldworldValue-addedtax(VAT)Businesstax(BT)•Leviedonsalesof•Leviedontransferoftangibleandmoveableintangibleassetsorgoods,provisionofimmoveablepropertyprocessing,repairandandprovisionofreplacemen
8、tservices,servicewhicharenotaswel
