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21世纪伴随着经济全球化和世界经济一体化进程突飞猛进,资本跨国流动以追求利益最大化亦日益成为常态,近年来有越来越多的中国企业在海外进行直接投资,为实现税负最小化,投资者在进行税收筹划时,一个重要的筹划手段就是在低税国(地区)或在避税港设立受控外国公司来递延税款从而实现国际避税。这一现象的存在严重侵蚀国家税基,2008年生效的《中华人民共和国企业所得税法》及其实施条例中首次规定了CFC税制条款。鉴此,本文试从我国立法与其他国家税法中CFC税制的征税对象入手,运用综合比较与归纳分析的方法,探讨如何借鉴国际经验以保证我国税收实践中CFC税制的可操作性。
In the 21st century, with the advent of rapid economic globalization and world economic integration, the transnational capital flows in pursuit of maximizing profits have become increasingly commonplace. In recent years, more and more Chinese enterprises have made direct overseas investments to minimize the tax burden An important planning tool for investors in tax planning is to set up a controlled foreign company in a low-tax country (or region) or a tax havent to defer tax so as to achieve international tax avoidance. The existence of this phenomenon has seriously eroded the national tax base. The “Enterprise Income Tax Law of the People’s Republic of China” which took effect in 2008 and its implementing regulations set forth the provisions of the CFC taxation system for the first time. In view of this, this article tries to start with the object of taxation of CFC tax in our country’s legislation and other countries’ tax laws. By using the methods of comprehensive comparison and inductive analysis, this article explores how to learn from international experience so as to ensure the operability of CFC taxation in China’s taxation practice.