TRAINING PROGRAM ON INDIVIDUAL INCOME TAX RETURN OF POLICY ANALYSING FOR FOREIGN ENTERPRISES IN 2007
2007年个人所得税自行纳税申报政策解析高级研修班
Sponsored by CTAXNEWS
中国税网主办
In 2006, State Tax Bureau listed individual income tax as one item of specialized tax inspection. In the same year, Measures for Individual Income Tax Voluntary Declaration (trial) was promulgated by the same bureau, making clear that individuals with an annual income of over120,000 RMB should voluntarily declare to taxation department. These consecutive policies are doubtlessly reinforcement signals for individual income tax return inspection.
Our country adopts territorial jurisdiction and personal jurisdiction principal for individual income tax. After implementing total sum declaration of individual income tax, foreign enterprises will have more overlaborate work on declaration. So in order to help enterprises know better of state taxation policy and avoid risks, CTAXNEWS founded by State Tax Bureau will exert its tax advantages and resource advantages to hold this seminar aiming at focus and difficulty of individual income tax management as well as concerned individual income tax questions by many foreign enterprises (including representative offices). The seminar will combine policy, theory and practice, provide a good practical training for taxation managers, finance managers, HR managers and correlative supervisors present.
2006年，国家税务总局将个人所得作为税收专项检查中的项目之一。同年，国家税务总局又颁布了《个人所得税自行纳税申报办法（试行）》，明确年所得12万元以上的纳税人须向税务机关进行自行申报。总局连续出台的这些政策，无疑是对个人所得税加强监管的信号。
由于我国的个人所得税实行属地兼属人的原则，在个人所得税实行全员全额申报后，必将会使广大的涉外企业纳税申报工作更加繁琐。为帮助企业更好地掌握国家税收政策，规避企业经营过程中的涉税风险，国家税务总局批准成立的中国税网将发挥独特的税务优势和资源优势，针对个人所得税管理的热点难点及众多涉外企业（含外企代表处）关心的个人所得税问题，采取“政策、理论和实践”相结合的授课方式举办此次研讨会，为参会的税务经理、财务经理、ＨＲ经理及相关主管提供一次精彩的个税实务培训。
Training Contents
本次培训的内容
• Policy analysis and preferential policy utilization of individual income tax voluntary declaration：
关于个人所得税自行纳税申报的政策解析与优惠政策运用：
- Background, scope and ascription items of individual income tax voluntary declaration policy
个人所得自行申报政策出台背景、自行申报的范围和收入归属项目
- Declaration process and points for attention for annual income over 120,000 RMB
年所得12万元以上的纳税申报流程及注意事项
- 12 different situation case study and Q&A of individual income tax voluntary payment (including income of transferring stocks and how to calculate bank deposit interest tax)
个人所得税自行申报12类情形案例讲解及相关问题解答（包括股票转让所得、银行存款利息如何计算等问题）
- Directory of filling in Individual Income Tax Return
个人所得税自行申报填表指南
• Latest policy analysis and preferential policy utilization of Individual Income tax:
个人所得税最新政策解析与优惠政策运用：
- Calculation and taxation planning of year-end bonus and year-end double pay
年终奖、年终双薪的计算和税务规划
- Taxation regulations of employs’ house-warming fee, property management fee and housing subsidy
职工住房取暖费、物业费、住房补贴的税收规定
- Calculation and drawing radix of "3 insurances and 1 provident fund" and points for attention concerned
“三险一金”的计提基数及相关注意事项
