我国香港地区离岸被动收入免税制度改革评析  

An Analysis of the Reform of Foreign-sourced Income Exemption Regime for Passive Income in Hong Kong,China

作　　者：陈镜先 王可 CHEN Jingxian;WANG Ke

机构地区：[1]武汉大学国际法研究所

出　　处：《国际税收》2023年第7期62-69,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”(项目编号:18ZDA100)的阶段性研究成果

摘　　要：2021年10月,欧盟将我国香港地区列入“不合作税收管辖区名单”中的“观察名单”为了维护国际金融中心地位以及避免被欧盟进一步列入“黑名单”,我国香港地区修订了离岸被动收入免税制度,并已于2023年1月1日起生效。修订的核心内容是跨境企业集团的香港地区成员实体在我国香港地区获取的四类离岸被动收入,需满足经济实质要求才可继续享受免税待遇。此次税制改革是对来自欧盟的持续外部压力的立法回应,不仅对我国香港地区的税制竞争力带来一定挑战,而且将对部分跨境企业造成影响。为此,在港跨境企业应全面审视和调整在港搭建的税务架构,充分利用中国香港政府提供的配套简化措施,合理运用香港地区全面性双边税收协定网络,强化应对欧盟税收制裁的风险规避意识。In October 2021,the EU placed Hong Kong SAR,China(hereinafter referred to as"Hong Kong SAR)on the"watch list"of the"list of non-cooperative jurisdictions for tax purposes"In order to maintain Hong Kong SAR's status as an international financial center and avoid being blacklisted by the EU,Hong Kong SAR has revised its foreign-sourced income exemption regime for passive income,which became effective on 1 January 2023.The core element of the reform is that for the four types of foreign-sourced passive incomes received in Hong Kong SAR by Hong Kong SAR constituent entities of multinational enterprises,only when they meet the economic substance requirements can they continue to enjoy the tax exemption.This reform in Hong Kong SAR is a legislative response to the continued external pressure from the EU,which not only poses certain challenges to the competitiveness of Hong Kong SAR's tax system,but also exposes some multinational enterprises to certain impacts.In this regard,multinational enterprises in Hong Kong SAR should comprehensively review and adjust the tax structures in Hong Kong SAR,make full use of the supporting simplification measures provided by the Hong Kong SAR government,make reasonable use of the comprehensive bilateral tax agreement networks of Hong Kong SAR,and strengthen the awareness of risk avoidance in dealing with EU tax sanctions.

关 键 词：离岸被动收入免税制度 属地税制 经济实质要求 税收制裁 税制竞争力 

分 类 号：F810.42[经济管理—财政学]