受控外国公司税制的最新发展与经验借鉴  

Latest Development and Experience Reference of the CFC Tax Regime

作　　者：陈镜先 孙奕 Jingxian Chen;Yi Sun

机构地区：[1]武汉大学国际税法研究中心

出　　处：《国际税收》2021年第5期49-56,共8页International Taxation In China

基　　金：国家社会科学基金重大项目“‘一带一路’建设与中国国际税收法律制度改革创新研究”(批准号:18ZDA100)的阶段性研究成果。

摘　　要：受控外国公司税制是打击延迟纳税、防止税基侵蚀和利润转移(BEPS)的重要手段之一。近年来,随着BEPS问题日益加剧,传统的受控外国公司税制不再适应新的经济形势。在此背景下,BEPS第3项行动计划就各国受控外国公司税制的制定和完善提出诸多建议,欧盟、美国也对相关税制进行了改革。目前,我国受控外国公司税制仍存在部分概念不够清晰、可操作性不强等问题,有必要借鉴国际上的相关经验,从修改CFC的定义,完善确定CFC可归属所得的规则,优化CFC税制的豁免规则,平衡防范税基侵蚀与维持企业海外竞争力之间的关系,厘清CFC税制与税收协定的关系等方面对受控外国公司税制进行完善。The controlled foreign company(CFC)tax regime is one of the important means to combat tax deferral,tax base erosion and profit shifting(BEPS).In recent years,as the BEPS problems become increasingly intensified,the traditional CFC tax regime no longer adapts to the new economic situation.In this context,the BEPS Action 3 has put forward many suggestions on the formulation and improvement of the CFC tax regime,and subsequently the European Union and the United States have also made changes to this regime.At present,China’s CFC tax regime still has some problems,such as unclear concepts and poor operability.Therefore,it is necessary to learn from the latest international practices and improve China’s CFC tax regime.

关 键 词：受控外国公司 BEPS行动计划 特别纳税调整 

分 类 号：F810.42[经济管理—财政学]