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                                 课程一:《 </B><SPAN 
                                style="FONT-WEIGHT: bold">营改增后热点涉税务问题的风险把控及筹划技巧安排</SPAN><B 
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                                align=center><B>课程一:《 </B><SPAN 
                                style="FONT-WEIGHT: bold">非贸对外汇付中59个热点税收问题分析及风险防范</SPAN><SPAN 
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                                color=#383838 size=2>《 </FONT></B><SPAN 
                                style="FONT-SIZE: 16px; FONT-WEIGHT: bold; COLOR: rgb(56,56,56)">营改增后热点涉税务问题的风险把控及筹划技巧安排</SPAN><B><FONT 
                                style="FONT-SIZE: 16px" color=#383838 
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                                style="COLOR: rgb(128,128,128)">2016年11月11日09:00-17:30(北京亮马河饭店):<BR>2016年11月16日09:00-17:30(上海通茂大酒店):<BR></SPAN><SPAN 
                                style="COLOR: rgb(128,128,128)">2016年12月27日09:00-17:30(深圳富临大酒店):</SPAN></DIV>
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                                style="FONT-FAMILY: initial; TEXT-ALIGN: left">【</SPAN><SPAN 
                                style="FONT-FAMILY: initial; TEXT-ALIGN: left">讲师:</SPAN></FONT><SPAN 
                                style="COLOR: rgb(128,128,128)">陈老师</SPAN><FONT 
                                color=#808080><SPAN 
                                style="FONT-FAMILY: initial; TEXT-ALIGN: left">】【3500元/人】</SPAN></FONT></DIV>
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                                style="BACKGROUND-COLOR: rgb(182,214,245)">1、营改增的制度背景<BR>2、营改增的进程及改革内容<BR>3、36号文涉及的营改增的行业<BR>4、营改增中涉及行业的税目注释<BR>5、营改增中纳税人的界定<BR>6、营改增中涉及的计税营业额的界定问题<BR>7、营改增后跨境支付税收原则的重大变化<BR>8、增值税进项税抵扣政策分析<BR>9、营改增涉及行业的纳税义务发生时间的规定<BR>10、营改增涉及行业的纳税地点的规定<BR>11、如何区分混合销售、兼营行为<BR>12、视同销售的增值税问题把握<BR>13、什么是合理的增值税税收筹划方法<BR>14、如何认识增值税下的税收风险点<BR>15、什么是虚开增值税发票<BR>16、虚开增值税发票涉及到何种法律责任<BR>17、案例警示虚开、接受虚开发票的法律风险<BR>18、何为善意接受虚开增值税发票<BR>19、如何防范善意接受虚开增值税发票风险-39号公告的案例分析<BR>20、什么是增值税进项税抵扣的三流一致<BR>21、分公司采购、总公司付款是否违反三流一致而产生进项抵扣风险<BR>22、直营模式下的增值税纳税义务发生时间<BR>23、平销返利中的增值税风险把控<BR>24、营改增后进场费、促销费、服务费的增值税政策把控<BR>25、退货的增值税操作及红字发票在新增值税发票管理系统下的开具问题<BR>26、采购中运费支付的增值税风险点及防控建议<BR>27、支付运输公司和货物代理公司增值税政策是一样的吗,关注36号文后货运代理业增值税政策的重大变化对我们的影响<BR>28、仓储费的支付的增值税风险点(关注36号文后仓储费简易征收选择问题)<BR>29、如何区分房屋租赁费与仓储费,合同应该如何签订和把控<BR>30、自建厂房中设计费、材料设备购置费和建安费的抵扣问题<BR>31、建筑业营改增后,企业应该如何和建安企业进行工程造价的谈判<BR>32、对于门窗、幕墙、消防工程合理的合同签订方法及筹划建议<BR>33、自建厂房支付的土地出让金是否能抵扣进项税——如何把握2年抵扣含义<BR>34、支付的建安费中,如果建安工程存在分包,如何取得政策的建安增值税发票<BR>35、装修费用的增值税进项税抵扣要点把控——哪些装修费需要分2年抵扣<BR>36、如何把握建安业的甲供工程和清包工,判断建安工程究竟采用11%还是3%的报价方法<BR>37、办公用品发票增值税抵扣问题(销货清单是进项税抵扣的关键点)<BR>38、营改增后水电费的增值税抵扣问题——水电费分摊还是水电费转售<BR>39、员工旅游、商务考察中旅游费发票的增值税开具与抵扣问题及操作建议-把握总局纳服司71号文的政策意图<BR>40、会议费的增值税抵扣问题——会议费中的场地租赁费、设备租赁费(LED屏、投影仪)、餐费、茶歇的增值税发票开具问题<BR>41、如何区分场地租赁费、场地使用费、会议服务费的增值税税目区别<BR>42、差旅费增值税风险管控:住宿费如何把握增值税发票的取得风险——住宿费中的餐费、酒店消费的增值税风险把控<BR>43、进项税抵扣是否有时间限制,是否会过期<BR>44、我公司销项税税率是6%,进项税如果取得17%的发票是否只能抵扣6%的税率<BR>45、买一增一的增值税纳税方法、增值税发票开具<BR>46、如何把折扣在同一张增值税发票上注明从而减少增值税纳税义务<BR>47、宣传促销中的增值税视同销售问题及其防范方法<BR>48、广告费、业务宣传费增值税抵扣中的风险<BR>49、电商合作费用的商业模式分析及增值税抵扣风险<BR>50、代言费、加盟费、特许经营费的增值税征税项目及抵扣问题<BR>51、劳务派遣营改增后的增值税发票开具方法<BR>52、车辆费用、加油费、过路过桥费的增值税抵扣问题<BR>53、财产保险费的增值税抵扣问题——车辆出线后修理费的增值税发票开具问题<BR>54、员工工作服是否属于职工福利,是否需要进项转出<BR>55、房屋租赁中如何区分新、老项目分别适用5%和11%的税率<BR>56、转租业务如何进行新、老项目的划分<BR>57、支付个人的房屋租赁费如何开具增值税专用发票<BR>58、一次性支付跨年租金能否一次性抵扣增值税进项税——是否需要按照权责发生制分期抵扣<BR>59、跨期收取租赁收入,会计按权责发生制确认收入,增值税销项税如何计提<BR>60、我公司异地出租房屋,如何在异地预缴增值税、如何会本地申报缴纳、开具发票程序和原来营业税是否发生变化<BR>61、向增值税小规模纳税人采购货物是否可以取得增值税专用发票,如何取得增值税专用发票,是否需要取得增值税专用发票——采       购价格临界点的把握方法<BR>62、集团资金池业务的增值税风险——关联企业间的无偿资金往来增值税问题、资金池中利息支付的增值税问题<BR>63、加盟商资金占用费支付究竟是按17%还是6%缴纳增值税<BR>64、自己办理银行承兑汇票贴现业务如何缴纳增值税<BR>65、购买各种理财产品——保本、非保本、信托、资管产品是否需要缴纳增值税<BR>66、支付实习生、临时工、大学生勤工俭学的工资是否需要缴纳增值税,如何开具增值税发票<BR>67、公司盖的员工宿舍为员工提供住宿服务,是否属于集体福利,进项税是否可以抵扣—有无增值税的税收筹划方法<BR>68、企业为员工提供住宿服务收费是按房屋租赁还是住宿服务缴纳增值税——税收筹划方法及建议<BR>69、分公司是否需要认定为一般纳税人,分公司的进项税能否汇总到总公司集中抵扣<BR>70、境外设计费、代言费、广告费、咨询费支付中的增值税扣缴问题——是否需要承担增值税法定扣缴义务、形式发票如何开具</SPAN></FONT></DIV></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></DIV>
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                                style="FONT-FAMILY: initial; LINE-HEIGHT: 24px"><B>《 </B></SPAN><SPAN 
                                style="FONT-SIZE: 16px; FONT-WEIGHT: bold">非贸对外汇付中59个热点税收问题分析及风险防范</SPAN><SPAN 
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                                style="FONT-FAMILY: initial; TEXT-ALIGN: left; LINE-HEIGHT: 1.5"> 2016年11月29日09:00-17:30(北京亮马河饭店):</SPAN></DIV></FONT><SPAN 
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                                2016年10月26日09:00-17:30(上海通茂大酒店):<BR>  
                                              
                                              
                                  
                                2016年12月07日09:00-17:30(深圳富临大酒店)</SPAN><FONT 
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                                style="FONT-FAMILY: initial; TEXT-ALIGN: left">【</SPAN><SPAN 
                                style="FONT-FAMILY: initial; TEXT-ALIGN: left">讲师:</SPAN>陈老师<SPAN 
                                style="FONT-FAMILY: initial; TEXT-ALIGN: left">】【3500元/人】</SPAN></DIV>
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                                size=2>概述/Overview</FONT><BR><FONT 
                                size=2>2014年,G20会议关于全球税基侵蚀和利润转移(BEPS)行动方兴未艾,2015年,中国税务总局就掀起了反避税旋风。国家税务总局公告2015年第16号对于企业向境外关联方支付费用的税收问题开始了更加严格的审查。企业对外非贸付汇在这个文件下讲比过去面临更大的税收风险。如何正确认识16号公告,如何应对16号公告带来的非贸汇付税收风险已经成为当下跨国公司税务总监急需关注的焦点。但是很多外资企业在涉及境内外投资框架,商定特许权使用费支付、服务费支付、境外服务中心构建及费用分摊时,都没有考虑到相关的涉税风险。</FONT><BR><FONT 
                                size=2>    因此特邀现国家税务局专家,税务稽查专家,整合十几年税务工作经验,为大家系统梳理了非贸付汇中涉及的所有重要的税收法规,结合近年来服务的众多外资企业的咨询案例以及网络反应的问题,以60个热点税务问题入手,和大家详细分析了非贸付汇中涉及的税收风险,并以合同税收管理入手,给大家提供了如何防范对外支付税收风险的分析框架和操作思路。本课程由浅入深,既将基本理论讲透,使税务经理能掌握分析问题的基本技能,也紧扣当下热点,使税务经理能迅速把握分析问题的思路和解决途径。</FONT><BR><BR><B><FONT 
                                size=2>活动纲要/Outline</FONT><BR><BR></B><B 
                                style="FONT-SIZE: small; BACKGROUND-COLOR: rgb(255,204,203)">前言:2015年非贸汇付税收风险展望<BR>总局16号公告对非贸付汇税收风险的深度分析<BR>第一部分:概念及程序性规定</B><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题1:何为对外支付</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题2:何为“非贸易项目”</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题3:常见的非贸汇付形式有哪些</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题4:为何非贸对外付汇有涉税问题</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题5:对外汇付中究竟涉及哪些税收法规的规定</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题6:非贸付汇中涉及哪些税收</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题7:营改增后,非贸付汇增值税如何扣缴,账务处理有何不同</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题8:非贸付汇的流程是怎样的</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题9:哪些对外支付需要备案、哪些对外支付不需要备案</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题10:对外付汇税务备案需要提交哪些资料</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题11、非居民付汇应关注哪些涉税风险点</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)"><B>第二部分:涉及税种的基本概念</B></SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题12:增值税境内外劳务如何划分</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题13、企业所得税境内外所得如何划分</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)"><B>第三部分:对外付汇涉及的核心税收概念</B></SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题14:为什么要有常设机构的概念</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题15:什么是常设机构</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题16:常设机构的特点有哪些</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题17:常设机构的类型有哪些</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题18:如何区分工程型常设机构和劳务型常设机构</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题19:如何计算常设机构中的6个月和183天</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题20:如何把握常设机构判定中的独立和非独立代理人</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题21:哪六种情况不构成常设机构</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题22:电子商务模式是否涉及常设机构认定风险</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题23:常设机构中的税务考量有哪些</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题24:什么是特许权使用费</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题25:如何确定特许权使用费的扣缴税率</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题26:转让专利所有权属于特许权使用费吗</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题27:股息所得如何扣缴预提所得税</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题28:股息所得扣缴预提所得税如何享受税收协定待遇</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题29;股权转让付汇中应关注哪些税收问题</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题30:何为实际受益所有人</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题31:如何判定实际受益所有人</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题32:如何把握受益所有人认定中的安全港条款</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题33:为什么要区分独立个人劳务和非独立个人劳务</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题34:如何区独立个人劳务和非独立个人劳务</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题35:为什么有的协定中如非独立个人劳务条款</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)"><B>第四部分:非贸付汇常见热点税收问题</B></SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题36:代垫费用如何支付</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题37:成本分摊如何支付</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题38:成本分摊对外支付包含何种反避税风险</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题39:境内不动产出租对外支付如何扣税</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题40:“外保内贷”中向境外支付的担保费如何扣税</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题41:向境外融资租赁公司支付融资租赁设备的租金涉及什么税收问题</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题42:境外母公司派员来华提供服务如何扣税</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题43:母公司派员来华任职,但存在代垫工资、保险费而发生对外支付如何处理</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题44:母公司派员来华提供服务会构成常设机构吗</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题45:据说国税总局专门为外国企业派员来华问题发了19号公告,如何把握这个公告</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题46:外国企业亚太支持中心费用支付中涉及的问题</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题47:支付软件费一定构成特许权使用费吗</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题48:支付设计费会构成特许权使用费吗</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题49:对外支付信息、资料费会被税务机关认定为特许权使用费吗</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题50:委托研发合同支付研发费有何涉税风险</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题51:究竟有哪些项目不会被税务机关认定为特许权使用费呢</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题52:“营改增”是否会影响对外支付中境内税款在双方的承担方法</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题53:如何避免对外支付的费用被税务局认定为管理费而不能税前扣除和支付</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题54:外国企业在华设立的合营企业或全资子公司构成常设机构吗</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题55:境外付汇代垫税款能否税前扣除?</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题56:对外支付利息应关注哪些涉税风险</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题57:预提税是否只需要在对外支付时才扣缴</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题58:对外付汇中如何进行汇率折算呢</SPAN></FONT><BR><FONT 
                                size=2><SPAN 
                                style="BACKGROUND-COLOR: rgb(255,204,203)">问题59:享受协定待遇时如何提交居民身份证明</SPAN></FONT></DIV></FONT></SPAN></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></DIV>
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                                align=center><SPAN style="FONT-WEIGHT: normal" 
                                none;?="" normal;text-decoration:="" 
                                font-style:="" normal;="" font-weight:="" 
                                rgb(255,="" background-color:="" color:="" 
                                font-size:="" sans-serif?;="" 华文细黑,="" 
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                                microsoft="" 233);="" 253,="" 0);="" 0,="" 
                                rgb(0,="" 12px;=""><FONT 
                                color=#808080>讲师:</FONT></SPAN><SPAN 
                                style="FONT-FAMILY: initial; LINE-HEIGHT: 13px"><B><FONT 
                                color=#ff6600>陈老师:</FONT></B></SPAN></P><SPAN 
                                style="FONT-SIZE: 13px; FONT-WEIGHT: normal; COLOR: rgb(128,128,128)">国内著名财税专家、现任职某市税务稽查局副局长职务,拥有25年税务机关一线从事征收、管理、税政、稽查、涉外税收工作经验。国家税务局稽查局选案专家组成员,江苏省国税局特聘兼职培训讲师,曾受多家咨询公司和律师事务所委托成功实施多个税务筹划、税务行政复议及税务行政诉讼案例,有着深厚的财税理论功底和丰富的实践经验。<BR>《中国税务报》、《中国税务》特约撰稿人。在《中国税务》、《涉外税务》、《中国税务报》等报刊杂志发表数百篇文章。浙江大学、北京大学总裁班高级培训师、上海国家会计学院、上海财经大学兼职客座教授,研究领域包括资本市场税收问题、重组并购税制、反避税、税收协定及其他涉外税收问题、中外税制差异问题、税会差异问题、企业涉税风险及内部控制问题、金融税制问题等。曾经为欧盟商会、外商协会、税收机关、博士(中国)、万科集团、可口可乐、西门子、华为、联想、三星、中国电信、和记黄埔等世界500强企业开展税务培训,授课内容理论和实务并重,实用性强,信息量大,具有前瞻性,受到普遍欢迎。</SPAN></DIV></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></DIV>
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                  style="COLOR: rgb(0,0,0); LINE-HEIGHT: 1.5"><B>联系我们:</B></SPAN></DIV>
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                  style="FONT-SIZE: 13px; TEXT-ALIGN: left"><B><BR></B></DIV>
                  <DIV 
                  style="FONT-SIZE: 13px; TEXT-ALIGN: left"><B>报 名 联 系:胡先生<BR>报 名 电 话:13764851757</B>(本课 程亦可定制企业内 训服务,欢迎来电详询) <BR>报 名 邮 箱:<A 
                  style="TEXT-DECORATION: none !important" 
                  href="mailto:enroll@lekdngwei.com">enroll@lekdngwei.com</A> (请填写以上报 名 信 息回复至此邮 箱)</DIV>
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                  style="LINE-HEIGHT: 1.5">报 名 请 填 写 并 发 送 以 下 信 息 至:</SPAN><SPAN 
                  style="TEXT-DECORATION: underline; COLOR: rgb(0,0,238)">enroll@lekdngwei.com</SPAN><SPAN 
                  style="LINE-HEIGHT: 1.5">,谢谢。</SPAN></DIV>
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                  style="LINE-HEIGHT: 1.5">【参加课程】:</SPAN></DIV>
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                  style="LINE-HEIGHT: 1.5">【参会城市】: </SPAN></DIV>
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border=0>
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                              style="FONT-SIZE: 13px"> </SPAN>告知我们,谢谢。</SPAN></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></DIV></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></BODY></HTML>