Tax Global Employer Services Leap ahead 一跃而先 Opportunities 机遇 As the business world becomes increasingly global in scope and outlook, it is more important than ever for successful multinational companies to have global employer programmes that support high performing executives and drive high performance results. The two are inextricably linked because any organisation is only as strong as its best people, and people can only function effectively in organisations that are efficient and profitable. 当今商业世界的业务范围和行业前景越来越全球化,一家成功 的跨国企业较以往更需要拥有全球雇主人力资源计划,以支援 高效率的雇员并协助他们争创更佳业绩。企业与雇员二者之 间相辅相成,密不可分;雇员越强,企业便越强;企业越有效 率、盈利越高,雇员便越能发挥得淋漓尽致。 Supporting high performance Helping companies create and manage effective global employer programmes in a more global - and more regulated - business environment 协助雇主及雇员取得佳绩 我们协助企业在日益全球化及规范化的商业环境中创建并管理有效的全球雇主人力资源计划 Issues and challenges 问题与挑战 Our big world is getting smaller with each passing year, as businesses and individuals become increasingly global in knowledge, outlook, access and presence. Yet we operate in an environment that is getting increasingly complex and which can inhibit global mobility. Security issues, changes in government regulations and tax structures, new compliance requirements, risk management concerns, and shifting values in remuneration and reward programmes - all of these and more contribute to concerns about how to wisely and efficiently set up the right infrastructure for meeting your and your employees’ goals and objectives. Many progressive companies are updating their global employer programmes for 21st century business needs, including the increasing need for companies to manage costs so as to achieve measurable and appropriate levels of return on their investment. At the same time, the need to keep a strong emphasis on benefits to assignees - such as career progression, leadership development, succession planning, and performance rewards - is an obvious point of focus for companies that view global employments as part of a much broader management and growth process. A part of this also is the localisation of management to reduce the number of relatively more expensive foreign assignees. The balancing between cost and the contribution of experienced foreign assignees can be a difficult judgment call. In Asia-Pacific and specifically in China there has been an increase in global movement among employees inbound and outbound from China. We have also seen many local challenges including: ? Frequent Business travelers between Hong Kong and the Chinese Mainland ? New tax laws and tax filing requirements in China ? Strict Regulatory Compliance ? Head office international assignment policies not catering to Asia Pacific region and China needs, resulting in greater emphasis on local regional and China specific policies ? China specific Global Equity plans ? Immigration Compliance and “group moves” 随着企业和个人在知识、发展前景、与外界接触以及自身表现 方式等方面变得越来越全球化,我们身处的大千世界变得越来 越小;可是环境却日益变得复杂,或许会妨碍国际间的员工流 动。安全问题、政府政策和税务结构的变化、新的合规要求、 风险管理、如何利用薪酬福利计划转移价值等问题令人关注到 应如何精明及有效地建立正确的基础架构,让企业及其雇员实 现双赢的目标。 许多增长中的企业都在更新其全球雇佣计划,以配合21世纪的 商业需求,包括日渐要求企业通过成本管理使投资回报达至一 个可观而合理的水平。与此同时,企业亦需要继续重视外派员 工的福利,包括专业发展、培养领导才能、职位交接安排以及 绩效奖励等。毋庸置疑,不少企业视全球雇佣计划为公司进行 更广泛管理和发展进程的重要一环。 另一方面,推行管理层本地化以减少成本相对较高的外籍雇员 的人数也成为大多数企业人事管理的一种趋势。富有经验的外 籍员工对公司贡献虽多,但其雇用成本亦相对较高,管理层如 何在两者中取得平衡绝非易事。 在亚太地区尤其是中国大陆,越来越多雇员受派到中国工作或 是从中国派往海外工作,国际流动性在区内日益增强。同时, 我们也留意到雇主和雇员在区内所面对的挑战: ? 经常往来中国大陆和香港之间的商务旅客 ? 中国新颁布的税法和税务申报要求 ? 严格的政策调控 ? 总公司的外派政策未能充分满足亚太区地方行政上要求,从 而增加了针对区域性/中国的特定政策的要求 ? 中国独特的全球股权计划 ? 移民合规和「集团迁移」 Our services and solutions 我们的服务与解决方案 We can assist you with: ? Tax Planning and Compliance ? Global Compensation and Benefits ? Global Human Resources Consulting ? International HR Administrative Cosourcing ? Global Visa and Immigration Solutions ? Global HR Technology Solutions ? Global Equity Consulting Our overriding goal is to help ease the burdens of understaffed HR and tax personnel and to help them and their companies make the right decisions that will encourage and retain both local employees and foreign assignees. We have Global Employer Services expertise in 10 offices in China including Beijing, Shanghai, Hong Kong and Macau that possess a combination of market know-how, regulatory insight, many years of experience, and familiarity with local customs and requirements. In our work and relationship with each client, we emphasise: ? An appreciation for each country’s unique economic, regulatory and cultural environment ? Alignment of your corporate goals with your global mobility programme goals ? Connectivity among your employees worldwide and synergy of all your global mobility programmes with your organisation’s overall human resource strategy and supporting programmes The products and services we offer go beyond traditional global employment tax compliance and planning. Our diverse, comprehensive and cohesive services are designed to meet our clients’ complex and holistic global HR requirements. Below is a detailed understanding of our service offerings: Tax Planning & Compliance The effort to comply with taxation laws and the high cost of taxes when borne by an employer are major issues to global companies. We work to control these costs and ease the compliance burden. This includes global tax planning and employer and employee tax return preparation. Global Compensation & Benefits With global markets increasingly competitive, it is imperative to offer your best people a pay and reward structure that will motivate and retain them. We work with clients to design plans both for foreign assignees and local employees. Global Human Resources Consulting Our experienced, specialist human resources consultants provide state-of-the-art assistance in policy design and 'best practices' for the full range of human resource issues related to the selection, relocation, pay and administration of internationally mobile employees. 我们可以协助您进行: ? 税务筹划和合规申报 ? 全球薪酬福利策划 ? 全球人力资源咨询 ? 国际人事管理外包服务 ? 全球签证和移民方案 ? 全球人力资源技术方案 ? 全球股权计划咨询 我们的最终目标是协助客户减轻人力资源和税务部门人手不足 的问题,并协助其作出能激励并留住本地雇员和外派雇员的正 确决定。我们的雇主人力资源全球服务团队的专才遍布全中国 的十个分所包括北京、上海等及香港和澳门特别行政区。他们 拥有丰富的市场知识,对法规具备敏锐的洞察力、熟悉当地的 海关情况和各式要求,并拥有丰富的经验,协助客户轻装上 阵,从容决策。 我们在与每位客户合作构建客户关系时强调: ? 正确评价并重视每个国家独特的经济、法规和文化环境 ? 将客户公司的总体发展目标与全球流动计划相结合,作全盘 的统筹安排 ? 结合公司全球人力资源战略和支援计划,在全球范围内加强 员工之间的联系,增强其全球流动计划的协同效应 我们提供的产品和服务不仅是传统的全球雇佣报税服务及税务 筹划。我们的服务灵活多样、综合全面,而且完整连续,专为 满足客户复杂多样的国际化人事管理需求而量身定做。我们所 提供的服务的详细介绍如下: 税务筹划和合规申报 跨国企业经常面对这样的两难抉择,既明白要遵守当地的税 法,但又不想因而承担高昂的税务成本。就此我们可协助客户 有效地控制这些成本并减轻合规申报的负担,具体包括进行全 球税务筹划和代雇主及雇员准备报税申报表等。 全球薪酬福利策划 随着国际市场竞争日益加剧,为最优秀的人才提供具有吸引力 的薪酬福利计划是非常重要的。惟有这样,公司才能更有效地 激励雇员,留住人才。我们的服务包括为客户的外派雇员和本 地雇员设计薪酬福利计划。 全球人力资源咨询 我们拥有经验丰富的专业人力资源顾问,能够就国际流动人力 资源领域的任何问题提供全面的咨询服务,包括外派人员的筛 选、调派、薪酬支付和行政管理等,我们可就政策制定提供最 先进的技术性协助并设计「最佳操作方案」。 International HR Administrative Cosourcing We assist companies in all aspects of the process surrounding deployment of employees outside their home countries. Regardless of the size of your programme or the duration of employments, we can help you plan, structure and implement a successful international employment programme and provide you and your employees with the ongoing assistance to support it. This includes cost projections, letters of understanding, vendor management, payroll outsourcing, assignee and assignment support and repatriation services. Global Visa and Immigration Solutions Our professionals have extensive experience within a broad scope of service needs, including all types of residency and work permit applications, visitors’ visas, visa extensions, family applications, permanent residence applications, and citizenship applications. Global HR Technology Solutions Deloitte Tax takes great pride in being on the leading edge of business technology developments that support our clients’ efficiency and effectiveness. Our Global Employer Services practice has technology tools that can track workflow, as well as the status of tax, international HR, visa, or global equity projects for both the assignees and the international assignment management team; streamline administrative processes; provide data storage solutions; and help ensure compliance with tax, legal, and other regulatory requirements. We have over 130 GES professionals specifically dedicated to our proprietary Global Employer Services software called GlobalAdvantage. Global Equity Consulting We understand the rules and regulations of issuing stock options, and operating employee stock purchase plans and other types of equity incentive arrangements in every country where you operate. We can help you minimise risk and maximise benefits for your company and employee participants. 国际人事管理外包服务 我们全程协助企业在本土以外招募员工。无论是大型或小型项 目、持续的时间长或短,我们均能帮助客户筹划、构建并实施 一个成功的国际派遣项目,并为客户及其外派人士提供长期支 援服务,内容包括:成本预测、意向书制定、合作方管理、薪 酬外包、外派人员与外派任务的支援,以及外派人员的归国服 务。 全球签证和移民方案 我们的专业人士拥有广泛的雇主人力资源全球服务经验,包括 处理各种居留证和工作许可证的申请,旅游签证、签证延期、 家庭成员签证申请,永久居住权申请以及公民身份申请等。 全球人力资源技术方案 德勤税务一贯立足於先进的商务技术发展前沿并以此帮助客户 提升效率与效能,我们为此感到自豪。我们的雇主人力资源 全球服务部门拥有的技术工具,可以随时追踪工作进程,包括 税务、国际人力资源、签证、外派员工及国际派遣管理团队所 享有的全球股权项目等;理顺行政管理流程;提供数据存储服 务;确保符合税务、法律和其他法规的要求。在全球范围内, 德勤委任了130多位专业人员悉心操作德勤所特有的雇主人力 资源全球服务系统软件 -「全球优势」,为客户提供服务。 全球股权计划咨询 我们熟悉每个国家发行股票期权的规则制度,瞭解在不同国家 如何策划雇员股权购买计划和其他方式的股权激励方案。我们 可以帮助您在最低风险的情况下,让公司和员工获取最大的收 益。 Global firm, local approach 国际化公司,本地化处理 Our Team Through our global network of member firms, our Global Employer Services practice helps clients meet their policy and programme needs. We have a total of over 2,200 international assignment professionals who serve close to 60,000 international assignees and are known for their strong track record in helping clients design, develop, and administer global employer programmes. Our Expertise Our dedicated Global Employer Services professionals specialise in all areas of international assignment tax, strategy, business consulting, and technology solutions. We have deep experience in transitioning employment programmes from all of the other major professional services firms to Deloitte as well. Our People Deloitte China’s Global Employer Services team is led by Anne Shih, a seasoned tax professional with extensive experience. Our Global Employer Services team in China, has over 200 people led by 7 Partners, is a part of our Deloitte China Tax practice that covers the Northern, Eastern and Southern China regions from 10 cities and includes over 1,200 tax professionals. Most of our Tax Division Partners and Managers have diversified backgrounds and overseas experiences. 我们的团队 德勤成员所的全球网络使我们能够满足客户在雇主人力资源全 球服务政策及程序上的需求。我们拥有超过2,200名雇主人力 资源全球服务专业人员,为近60,000名全球雇佣人士提供服 务。我们在帮助客户设计、开发和管理全球雇佣计划等方面具 有优良的服务记录,信誉昭著。 我们的专长 我们专职的雇主人力资源全球服务人才精通全球雇佣的各个领 域,包括国际派遣税务筹划、策略规划、商务咨询及技术方 案。我们拥有平稳交接派遣服务的丰富经验,能够顺利接手先 前由其他主要专业服务公司提供的国际派遣业务操作。 我们的人才 德勤中国的雇主人力资源全球服务团队由石余美慈领导,石女 士拥有丰富的税务经验。作为德勤中国税务服务的团队之一, 雇主人力资源全球服务团队由7名合伙人及200多名税务专才组 成。德勤中国拥有超过1,200名税务专业人才在华北、华东和 华南的十个分所为客户提供税务服务。大部分合伙人和经理都 具有不同的专业已背景和海外工作经验。 Our products and services are designed to assist you with the strategies, processes, and technologies that affect people issues on a worldwide scale. Our goal is to help you stay one step ahead. 我们的产品和服务致力於在放眼全球的基础上,优化贵公司以人为本的战略 管理、生产过程以及信息技术。 我们的目标是助您一跃而先。 Contacts For more information, please contact: Northern China Gus Kang Partner Tel: + 86 10 8520 7600 Email: gukang@deloitte.com.cn 联系 如需更多信息敬请联系如下德勤联系人: 华北地区 康成守 合伙人 电话:+86 10 8520 7600 电子邮件:gukang@deloitte.com.cn Eastern China Stephen Green Partner Tel: +86 21 6141 2589 Email: stephengreen@deloitte.com.cn 华东地区 葛世文 合伙人 电话:+86 21 6141 2589 电子邮件:stephengreen@deloitte.com.cn Southern China - Chinese Mainland and Hong Kong SAR Mona Mak Partner Tel: +86 755 8246 3255 Ext. 8119 (Chinese Mainland) +852 2852 1051 (Hong Kong) Email: monmak@deloitte.com.hk Southern China - Hong Kong SAR Joseph Logudic Principal Tel: +852 2852 1950 Email: jologudic@deloitte.com.hk 华南地区 - 中国大陆及香港特别行政区 麦婉群 合伙人 电话: 86 755 8246 3255 分机8119(中国大陆) + +852 2852 1051(香港) 电子邮件:monmak@deloitte.com.hk 华南地区 - 香港特别行政区 卢国栋 合伙人 电话: 852 2852 1950 + 电子邮件:jologudic@deloitte.com.hk About Deloitte Touche Tohmatsu Deloitte refers to one or more of Deloitte Touche Tohmatsu, a Swiss Verein, its member firms, and their respective subsidiaries and affiliates. Deloitte Touche Tohmatsu is an organization of member firms around the world devoted to excellence in providing professional services and advice, focused on client service through a global strategy executed locally in nearly 140 countries. With access to the deep intellectual capital of approximately 150,000 people worldwide, Deloitte delivers services in four professional areas - audit, tax, consulting, and financial advisory services - and serves more than 80 percent of the world's largest companies, as well as large national enterprises, public institutions, locally important clients, and successful, fast-growing global companies. Services are not provided by the Deloitte Touche Tohmatsu Verein, and, for regulatory and other reasons, certain member firms do not provide services in all four professional areas. As a Swiss Verein (association), neither Deloitte Touche Tohmatsu nor any of its member firms has any liability for each other's acts or omissions. Each of the member firms is a separate and independent legal entity operating under the names "Deloitte," "Deloitte & Touche," "Deloitte Touche Tohmatsu," or other related names. About Deloitte’s China practice Deloitte's China practice provides services through a number of legal entities and those entities are members of Deloitte Touche Tohmatsu (Swiss Verein). We are one of the leading professional services providers in the Chinese Mainland, Hong Kong SAR and Macau SAR. We have 7,000 people in ten offices including Beijing, Dalian, Guangzhou, Hong Kong, Macau, Nanjing, Shanghai, Shenzhen, Suzhou and Tianjin. As early as 1917, we opened an office in Shanghai. Backed by our global network, we deliver a full range of audit, tax, consulting and financial advisory services to national, multinational and growth enterprise clients in China. We have considerable experience in China and have been a significant contributor to the development of China's accounting standards, taxation system and local professional accountants. We also provide services to around one-third of all companies listed on the Stock Exchange of Hong Kong. For more information, please visit our website at www.deloitte.com/cn. 德勤全球 Deloitte(“德勤”)泛指根据瑞士法律组成的社团性质的组织Deloitte Touche Tohmatsu(“德勤全球”)、其成员所/公司、 以及他们的附属机构和关联机构。德勤全球是一个由全球各地众多的成员所/公司组成的组织,致力於提供卓越的专业服务及咨 询。德勤全球重视客户服务,并在约140个国家切实执行其全球性客户服务战略。德勤依托由约150,000名专业人士组成的全球 网络,在审计、税务、企业管理咨询和财务咨询等四个领域为超过八成的全球最大型企业以及全国性大型企业、公共机构、当 地的重要客户以及众多发展迅速的全球性公司提供专业服务。作为社团组织的德勤全球并不提供上述服务,由於法律规定及其 他原因,某些成员所/公司不会在所有四个专业领域提供服务。 作为一家根据瑞士法律组成的社团性质的组织,德勤全球和其任何成员所/公司之间对其相互的行为、疏忽或遗漏不承担任何责 任。每一成员所/公司是一个冠以“Deloitte”、“Deloitte & Touche”、“Deloitte Touche Tohmatsu”、“德勤”或其他相关 名称独立运营的法律实体。 德勤中国 德勤中国通过其众多的法律实体为客户提供专业服务,此等法律实体均是 Deloitte Touche Tohmatsu 德勤全球(瑞士会员性社 团组织)的成员。 德勤是中国大陆及港澳地区居领导地位的专业服务机构之一,共拥有7,000名员工,分布在北京、大连、广州、香港、澳门、 南京、上海、深圳、苏州和天津。 早在1917年,德勤於上海成立了办事处。我们以全球网络为支持,为国内企业、跨国公司以及高成长的企业提供全面的审计、 税务、企业管理咨询和财务咨询服务。 德勤中国拥有丰富的经验,并一直为中国会计准则、税制以及本土专业会计师的发展作出重大的贡献。在香港,德勤更为大约 三分之一在香港联合交易所上市的公司提供服务。 若需获得有关我们的更多资料,请浏览我们的网站 www.deloitte.com/cn。 Contact details for Deloitte’s China Practice Beijing Deloitte Touche Tohmatsu CPA Ltd. 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