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改革开放以来,我国向海外投资的规模和数量不断增加,部分海外投资企业利用延期纳税、在避税港建立基地公司逃避税现象也日益严重,在这种情况下我国建立CFC立法有其必要性。2007年3月16日由通过,并将于2008年1月1日起实行的《中华人民共和国企业所得税法》第45条的内容,是我国关于CFC的立法。本文主要从比较分析和税收公平等方面论述了我国建立CFC立法的必要性,并进一步指出在实施CFC立法的过程中要慎重处理的几个问题。
Since the reform and opening up, the scale and quantity of China’s overseas investment have been continuously increasing. Some overseas-invested enterprises use deferred tax payment to evade tax on the establishment of base companies in tax havens. This is also a necessity for establishing CFC legislation in China. Article 45 of the Law of the People’s Republic of China on Enterprise Income Tax, passed on March 16, 2007 and promulgated on January 1, 2008, is China’s legislation on CFC. This article mainly discusses the necessity of establishing CFC legislation in China from the aspects of comparative analysis and tax fairness, and further points out several issues to be cautiously handled in the process of implementing CFC legislation.