CFC税制与双边税收条约兼容性问题及中国因应对策  

The Issue of Compatibility between CFC Tax System and Bilateral Tax Convention and China's Countermeasures

作　　者：林德木[1] 

机构地区：[1]福州大学法学院,福建福州350002

出　　处：《广州大学学报（社会科学版）》2009年第9期31-37,共7页Journal of Guangzhou University:Social Science Edition

摘　　要：在CFC税制与双边税收协定兼容性问题上,国际税收界存在着"抵触论"与"一致论"两种截然不同的观点,它们在一定程度上体现了国际社会中不同国家间税收权益分配存在着矛盾冲突。该兼容性问题影响着国际税收实践。我国《企业所得税法》已采纳CFC税制,为了维护我国税收权益,我们应当采取某些必要措施,消除或减少CFC税制与税收协定发生冲突的可能性。With regard to the issue of compatibility between CFC tax system and bilateral tax convention,there are two entirely different viewpoints in the international tax field,namely 'the View of Conflict' and 'the View of Conformity',which,to some extent,reflect conflicts in the distribution of tax rights and interests among countries.This issue has had an effect on international tax practice.China has introduced CFC tax system in its 'Enterprise Income Tax Law'.Therefore,in order to defend Chinese tax rights and...

关 键 词：CFC税制 税收协定 抵触论 一致论 中国对策 

分 类 号：F812.42[经济管理—财政学]