我国CFC税制中存在的不足及完善  

Some Defects in CFC Tax System in China and Some Suggestions towards Them

作　　者：宋兴义[1] 

机构地区：[1]中共国家税务总局党校,江苏扬州225007

出　　处：《涉外税务》2010年第4期40-44,共5页International Taxation In China

摘　　要：我国2008年企业所得税制改革中第一次引入针对受控外国公司(以下简称"CFC")的反避税规定。我国CFC税制的设计参考了欧美发达国家CFC税制的内容,与国际通行的做法基本一致。然而,我国CFC税制的规定还较为原则,虽然国家税务总局已经出台有关文件予以补充和细化,但是在适用地域、适用的纳税人、与税收协定的关系等问题上,仍然需要进一步完善。Anti-tax-avoidance rules aiming at Controlled Foreign Corporations （CFCs） were for the first time introduced in enterprise income tax reform in 2008 in China.The design of China？s CFC Rules makes reference to the ones of developed countries and it acts in accordance with general international principles.However,these CFC Rules in China are still incomplete.Although the State Administration of Taxation has issued some regulations to supplement CFC Rules,some issues still remain to be perfected such as the applicable regions and taxpayers,the relationship between CFC Rules and tax treaties.

关 键 词：受控外国公司 反避税 企业所得税 股息分配 

分 类 号：F812.42[经济管理—财政学]