受控外国公司立法比较研究

A Comparative Study on Controlled Foreign Company Legislations

很多国家针对利用受控外国公司规避股东所在国税收的情况,对受控外国公司进行了立法,以防止本国居民股东逃避税收。具体办法:只要受控外国公司当期发生了利润,不管这一利润是否分配给股东,股东所在国都可以对本国股东的应得利润进行征税。随着我国对外投资的增加,我国也有必要制定这方面的法律,防止我国居民控制的外国公司利用避税港逃避我国税收。

Some countries have enacted Controlled Foreign Company （CFC） legislation in order to prevent resident shareholders from avoiding national taxes. One of the antitax--avoidance measures is that the states may levy taxes on the due part of profits of resident shareholders as long as the controlled foreign companies have profits in a period, no matter whether the profits have been distributed to the shareholders or not. With the rapid growth of investments overseas, it is necessary to enact CFC legislation to prevent foreign companies controlled by the Chinese residents from avoiding taxes through tax havens.