随着中美关系的日趋严峻，让诸多在华企业以及中资公司更需谨慎处理企业范畴内的市场活动。美国的长臂管辖向来是制裁公司的利器，“合规”自然也成为企业自保的盾牌。然后企业经营过程中，舞弊行为防不胜防。如今，竞争日益激烈的市场趋于从卖方市场向买方市场的转变，采购与市场营销作为公司管理、企业经营、单位运作的重要业务和环节，更是成为舞弊风险的高发地段。根据最近的报告显示，亚太区70%的管理者认为其公司深受市场营销舞弊的侵害，然而却有48%的高管认为公司做决策时，为了获得更加大的利益，要进行一些不正当的利益输送。同时，随着金税四期改革的深入，企业日常费用入账的税务稽查也面临着诸多挑战。在避税与合规的天平中，企业的税务筹划与突击检查都需要严阵以待，禁得住考验。因此，ACI将在财务维度的基础上，归纳企业费用支出的合规落地，舞弊审查，税务筹划三位一体的场景讨论，向合规官、企业调查人员以及财税专家灌输正确的理念与合规计划，把控内部风险，为企业发展保驾护航。

As knows, the increasingly tough relationship between the United States and China has made it even more important for many companies especially in China and Chinese enterprises to be cautious of their marketing activities. The long arm jurisdiction has always been a powerful tool for sanctioning companies, so "compliance" has naturally become a shield for companies to defend themselves. Usually procurement and marketing are highly risky area to which internal auditors, heads of management and legal professionals pay special attention. According to recent statistic, 70% of the senior executives in Asia feel most vulnerable to sales marketing fraud, ranging the top three of all types of fraud. However, 48% of those people would convey improper benefits to achieve commercial purpose when they make decisions. At the same time, with the in-depth reform of Golden Tax IV, tax audits of enterprises' daily expense entries are facing many challenges. In the balance of tax avoidance and compliance, enterprises' tax planning and surprise inspection need to be tested. Therefore, ACI will summarize the discussion on the trinity of compliance landing, fraud review and tax planning scenarios for corporate expense recording on the basis of financial dimension to instill the right concept and compliance plan to compliance officers, corporate investigators and finance and tax specialists to control internal risks and protect the development of enterprises.

(上海汉坤律所严律师分享现场）

(上海安杰律所高级合伙人张海晓律师分享现场）

(北京环球律所许国盛律师分享现场）