普華永道遠(yuǎn)程 PTA

（全球四大會(huì)計(jì)師事務(wù)所）

一、公司介紹

普華永道是普華永道 會(huì)計(jì)師 事務(wù)所（英文： PricewaterhouseCoopers ）的簡(jiǎn)稱，是世界上最頂級(jí)的會(huì)計(jì)師事務(wù)所之一。普華永道也是國(guó)際 四大會(huì)計(jì)師事務(wù)所 之一，與其并列的其他三大所分別是 畢馬威 、 德勤 和 安永。

美國(guó)普華永道（ Price Waterhouse Coopers Consulting，PwC ）是全球最大的專業(yè)服務(wù)機(jī)構(gòu)之一，它由兩大國(guó)際會(huì)計(jì)師事務(wù)所 Price Waterhouse （普華）及 Coopers&Lybran （ 永道 ）于 1998 年 7 月 1 日全球合并而成，為世界最大的會(huì)計(jì)師事務(wù)所及專業(yè)服務(wù)機(jī)構(gòu)，命名為 PricewaterhouseCoopers。在 152 個(gè)國(guó)家中設(shè)有 860 余家分公司和辦事處，超過 155,000 名的專業(yè)人才，普華永道向國(guó)際、中國(guó)及本地的主要公司提供全方位的業(yè)務(wù)咨詢服務(wù)。在大中華區(qū)域，普華永道不僅擁有最雄厚的實(shí)力和最廣大的地域覆蓋，擁有 4,000 多名員工，在北京、天津、大連、廣州、上海、青島、西安、廈門、蘇州、重慶、深圳及沈陽(yáng)設(shè)有辦事處。

二、部門介紹 - 審計(jì)部介紹及工作安排

Since the beginning of 21th Century,the Internet has graually infiltrate into every corner of the economic evelopment,enterprises an even the whole worl economy has presente new features,so that the business moel is becoming more an more important. Rapily changing technology environment,new business moels are emerging,a large number of enterprises rely on new business moel rise,effective use of both insie an outsie the organization ability of all resources.

As we known tourism electronic commerce rose rapily,so that the value of &lquo;network&rquo; an &lquo;tourism&rquo; has been fully emboie,through the web site,visitors can browse information,travel arrangements,can even prior to some tourist attractions of &lquo;virtual tour&rquo;,which really fully realize relaxe,regression. E-commerce tourism can not only improve the efficiency,reuce costs,seek new profit growth point,but also can enhance the competitiveness of enterprises,to maintain sustaine an rapi growth.

For the next month,I woul like you to conuct some inepenent research on E-commerce tourism inustries an its impact on financial sector.

Things to o:

Week 1

I woul like you to take a look at the most famous E-commerce tourism companies such as Ctrip.com,Qunar,Tuniu,etc. Key topics I woul like you to cover inclue:

1. Unerstan & acknowlege on the backgroun of tourism inustry

2. Historical evolution of?Ctrip.com,Qunar,Tuniu,etc.

Week 2

Draft analysis report for top three E-commerce tourism companies. You can focus on the topics as

1. Business moe

2. Market size an management status contrast

3. Capital market performance

Week 3

Rea the financial report for the top three E-commerce tourism companies for the nearly two years,analyze the financial situation focuse on the followe points:

1. Analysis of changes in the group revenue an profit margin

2. Analysis of short-term an long&nash;term repayment ability

Week 4

Compose research summary report.

Feel free to a more sections or topics that you feel relevant.

Deliverables:

You shoul first collect as much research material as possible base on the guil line. An list the key research finings in a Wor or PPT format.?I will be likely to catch up with you this weekens. For any specific question,please feel free to ask.

上述工作內(nèi)容視具體項(xiàng)目和領(lǐng)導(dǎo)安排而定，或有所變化。

三、部門介紹 - 稅務(wù)部介紹及工作安排

第一周

增值稅，包括增值稅基本原理、增值稅申報(bào)等。

營(yíng)改增，包括營(yíng)改增對(duì)企業(yè)的影響、營(yíng)改增稅后企業(yè)如何稅務(wù)籌劃等。

第二周

企業(yè)所得稅，包括企業(yè)所得稅基本原理、企業(yè)所得稅申報(bào)、企業(yè)所得稅年度匯算清繳等。

第三周

企業(yè)稅務(wù)事項(xiàng)一般處理，包括部分稅種免稅處理，企業(yè)變更事項(xiàng)處理、企業(yè)設(shè)立與清算等。

第四周

企業(yè)并購(gòu)中的稅務(wù)咨詢，包括財(cái)務(wù)、稅務(wù)盡職調(diào)查；海外并購(gòu)、設(shè)立企業(yè)稅務(wù)架構(gòu)；中國(guó)境內(nèi)并購(gòu)特殊性稅務(wù)處理等。

上述工作內(nèi)容視具體項(xiàng)目和領(lǐng)導(dǎo)安排而定，或有所變化。

四、推薦專業(yè)

會(huì)計(jì)相關(guān)專業(yè)等。

五、帶領(lǐng)學(xué)生工作的領(lǐng)導(dǎo)

年薪百萬(wàn)級(jí)別的資深項(xiàng)目經(jīng)理。

【微語(yǔ)】留學(xué)是一條漫長(zhǎng)的路，不要因小失大。在留學(xué)中，你可以感悟人生，體驗(yàn)文化，磨礪意志，陶冶情操，但千萬(wàn)不要迷失方向。