2011年中国流转税改革及影响
Analysis on Chinese Indirect Tax Reform in 2011

For many years, double taxation has been a serious problem in China. In order to move forward to mitigate the multiple taxation issue associated with goods and services that lasts for decades, the Ministry of Finance and the State Administration of Taxation have jointly released Circulars Caishui [2011] No.110 and Caishui [2011] No.111 on 16 November 2011, right after the State Council announced Pilot Reform Program for Transforming Business Tax ("BT") into Value-added Tax ("VAT") in China. The new policy specially states that from January 1, 2012, a pilot reform program for changing the national VAT and business tax will be implemented in Shanghai in the transportation and other modern service industries. The new tax policy earmarks the official kick off of the transformation of BT to VAT for service industries in China. This move will likely bring dramatic changes to the landscape of Chinese indirect tax system and a profound impact on not only those within the Pilot Program but also most businesses. Numerous BT and VAT payers will be impacted either positively or negatively. In an era that VAT will replace business tax, what kind of opportunities and challenges will the enterprises face in the future? What kind of precautious should be taken for enterprises in non-pilot regions? PEO is honored to invite Tax Partner Daisy Kwun, Tax Partner Janet Xu and Tax Manager Cloris Li from PricewaterhouseCoopers to share with you their observation on the launch of dramatic tax reform and to provide you their in-depth analysis about any positive or negative challenges and any opportunities that Chinese enterprises will be facing under the transformed indirect system. Meanwhile, new thoughts for tax planning and suggestions of next actions will also be provided.
一直以来，中国流转税重复征税现象严重。为进一步解决多年来货物和劳务税制中的重复征税问题，继国务院发布了《营业税改征增值税试点方案》后，财政部和国税总局于2011 年11 月16 日共同颁布了财税【2011】110 号和财税【2011】111 号文件，明确2012 年1 月1 日起，在上海市交通运输业和部分现代服务业开展营业税改征增值税试点。新税制文件的出台，标志着中国现代服务业营业税改征增值税的转型改革正式启动。这一举措很大程度将会改变现时中国流转税制度，也同时带来很深远的影响，不仅针对试点地区的企业，其他绝大多数行业的营业税和增值税纳税人也会遭遇不同程度的影响。有些企业会从增值税转型中获益，相反有些企业会受到冲击。在税制改革浪潮中，企业到底面临怎样的机遇和挑战？作为非试点地区的企业应该如何未雨绸缪？ PEO 很荣幸邀请到普华永道的税务合伙人Daisy Kwun，税务合伙人Janet Xu 及税务经理Cloris Li 与您剖析中国流转税改革的相关政策并分享试点改革的最新进展，同时也为您提供税务筹划的新思路和企业应如何着手准备的相关建议。

SEMINAR OUTLINE / 研讨会大纲

Interpretation of the Pilot Program for Tax Reform
营业税改征增值税试点方案解读

• Background of VAT reform Pilot Program
试点增值税改革的背景
• Introduction of Shanghai VAT reform Pilot Program
上海试点改革方案的主要内容解读
• Impact on piloted business and way for tax planning
试点改革政策对试点企业的影响及相关税务筹划思路
• Case study
案例分析

Opportunities and Changes for Indirect Tax Reform
流转税改革带来的机遇与挑战

• Opportunities and challenges faced by non-pilot enterprises
非试点企业面临的机遇和挑战
• As non-pilot enterprise, how to equip in the VAT reform?
非试点企业该如何未雨绸缪，化挑战为机遇？

Q&A
问答

Speaker / 演讲嘉宾

Daisy Kwun (官颖儿)　 　普华永道 • 中国税务及商务咨询合伙人
Janet Xu (许晓扬)　 　   普华永道 • 中国税务及商务咨询合伙人
Cloris Li (李晨)　          　普华永道 • 中国税务及商务咨询税务经理

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