Worldwide: 为财务合规挑战做好应对准备

Last Updated: 10 July 2019
Article by TMF Group

首席财务官在进入新市场时无法预测每一个挑战,但他们可以做好应对准备。

全球会计和税务监管机构一直致力于迈向统一。经济合作与发展组织国别报告(CbCR)等透明度措施已在77个司法管辖区实施。另外,约有90个国家已完全遵从国际财务报告准则(IFRS)。然而,对于要在新市场成立业务的首席财务官,不可预测性普遍存在。

跨境企业面临无数的营运差异,严谨的本地要求、频繁变更的本地法律和电子申报的措施均是挑战。

截止日期的严格要求

企业所面临的其中一个固定规则是税务和法定申报的截止日期。根据衡量全球商业环境难易度的 《全球商业复杂性指数》(GBCI)报告,在调查的76个司法管辖区中,有63%司法管辖区不能延长截止日期。

TMF Group全球会计与税务主管Emine Constantin女士解释:"公司需要收集必要的财务资料并且准时申报,所以这些截止日期为公司带来许多压力。如果要符合以上要求,他们必须拥有合适当地规格的软件系统和正确的程序。"

金融部门不愿延长申报截止日期主要是想要从公司手上获得实时的数据。她续称:"全球正致力减少避税和税务欺诈行为,而当局要求纳税者进行实时申报,有助于他们杜绝这些情况。"

迈向数字化

席卷全球会计与税务领域的数字革新已不是新鲜事,但各司法管辖区的数字化成熟度差异甚大。以巴西为例,该国开创科技标准化电子报税及加强外国投资,其电子报税系统十分先进。根据GBCI报告,巴西是商业复杂性第三高的司法管辖区,仅次于希腊(第一)和印度尼西亚(第二)。

Constantin女士表示:"巴西早在2000年开始电子化之路,所以他们有时间改善系统,以适应各种挑战。"而其他的司法管辖区才刚刚开始要迈向数字化。"一般国家会从引入电子发票开始。意大利和匈牙利是近期实施强制要求的欧洲国家。电子申报通常会引申至其他税收领域。"

虽然数字化是关键,但这并不是衡量一个司法管辖区财务合规复杂性的主要因素,否则巴西的复杂性排名可能远低于目前全球第三的排名。Constantin女士表示:"复杂性取决于许多因素。当您在一个司法管辖区使用电子申报,事情会变得更简单,特别是经历了充满挑战的初步阶段之后。然而,商业复杂性并不单只是如何向有关当局申报,还包括了法例改变的频率以及公司收到相关的改变通知。"

不断变化的竞争环境

Constantin女士解释,在《全球商业复杂性指数》报告排名较高的一般是法律变更频密、临时进行法例更改的司法管辖区,往往令企业无所适从。"通知期非常短,他们几乎没有预留时间让企业去适应、推行和了解变化对业务的影响。"

希腊名列《全球商业复杂性指数》榜首的原因之一是希腊岛屿的税务各异。频繁变更及相互冲突的法律导致企业不知该如何实现合规。在某些情况下,希腊的增值税退税会有不同的处理方式,具体取决于公司所选择的税务办事处。同样的股息申报被征收的税率差距有时会超过10%。

中国在商业复杂性排名第九,其中央和省政府的法律不一,甚至城市之间的法律也存在差异。Constantin女士表示:"然而,中国政府推行的金税系统第三期将简化电子报税的过程,让企业在中国营运变得更简易。"

不容忽视细节

在制定商业拓展计划和评估风险时,Constantin女士相信首席财务官往往会忽视关键的行政问题。

"我们在部分客户身上都发现上述的情况。他们理所当然地高度专注营运方面,却没有考虑到公司注册、成立、履行本地会计与税务义务。"她强调,首席财务官必须了解这些必经过程的成本、即将面临的挑战以及制定应对计划的重要性。"在您准备拓展业务的国家,您可以向具备本地知识的在地专家寻求协助,有助于公司减低风险。"

阅读《 全球商业复杂性指数》,探索各大司法管辖区的复杂性概情。

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