普华永道远程 PTA

（全球四大会计师事务所）

一、公司介绍

普华永道是普华永道 会计师 事务所（英文： PricewaterhouseCoopers ）的简称，是世界上最顶级的会计师事务所之一。普华永道也是国际 四大会计师事务所 之一，与其并列的其他三大所分别是 毕马威 、 德勤 和 安永。

美国普华永道（ Price Waterhouse Coopers Consulting，PwC ）是全球最大的专业服务机构之一，它由两大国际会计师事务所 Price Waterhouse （普华）及 Coopers&Lybran （ 永道 ）于 1998 年 7 月 1 日全球合并而成，为世界最大的会计师事务所及专业服务机构，命名为 PricewaterhouseCoopers。在 152 个国家中设有 860 余家分公司和办事处，超过 155,000 名的专业人才，普华永道向国际、中国及本地的主要公司提供全方位的业务咨询服务。在大中华区域，普华永道不仅拥有最雄厚的实力和最广大的地域覆盖，拥有 4,000 多名员工，在北京、天津、大连、广州、上海、青岛、西安、厦门、苏州、重庆、深圳及沈阳设有办事处。

二、部门介绍 - 审计部介绍及工作安排

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.

上述工作内容视具体项目和领导安排而定，或有所变化。

三、部门介绍 - 税务部介绍及工作安排

第一周

增值税，包括增值税基本原理、增值税申报等。

营改增，包括营改增对企业的影响、营改增税后企业如何税务筹划等。

第二周

企业所得税，包括企业所得税基本原理、企业所得税申报、企业所得税年度汇算清缴等。

第三周

企业税务事项一般处理，包括部分税种免税处理，企业变更事项处理、企业设立与清算等。

第四周

企业并购中的税务咨询，包括财务、税务尽职调查；海外并购、设立企业税务架构；中国境内并购特殊性税务处理等。

上述工作内容视具体项目和领导安排而定，或有所变化。

四、推荐专业

会计相关专业等。

五、带领学生工作的领导

年薪百万级别的资深项目经理。

【微语】留学是一条漫长的路，不要因小失大。在留学中，你可以感悟人生，体验文化，磨砺意志，陶冶情操，但千万不要迷失方向。