准确把握受控外国企业税制 促进“走出去”企业规范发展——《特别纳税调整实施办法(试行)》之“受控外国企业管理”

On Correctly Understanding Tax System concerning the Controlled Foreign Companies to Promote a Standardized Development of Enterprises 'Going-global':An Interpretation of 'the Management of the Controlled Foreign Companies' in the Implementation Rules for

受控外国企业税制是反延迟纳税的措施,旨在防止我国居民企业通过控制设立在避税地的外国企业,将利润滞留在外国企业不分配,从而延迟在我国的纳税义务。《特别纳税调整实施办法(试行)》(以下简称《办法》)专设"受控外国企业管理"一章,对受控外国企业的相关管理问题进行了明确。本文在分析我国出台受控外国企业税制意义的基础上,重点解读了我国受控外国企业税制的主要内容,并就企业和税务机关如何应对受控外国企业税制的挑战提出了建议。

Tax treatment towards controlled foreign com- panies is an anti-deferral measure designed to prevent Chinese resident enterprises from delaying their tax liabilities in China by keeping profits in foreign countries through the control of foreign enterprises set up in tax haven. In ＇the Implementation Rules for Special Tax Adjustments （interim）＇ （hereinafter referred to as ＇Rules＇）, a chapter is specially set up for ＇controlled foreign enterprise management＇ to clarify the management issues related to controlled foreign companies. Based on an analysis of the significance of enacting the tax system concerning controlled for- eign companies in China, this paper explains the main points of tax treatment towards controlled foreign companies, and puts forward some advice for enterprises and tax authorities on how to deal with challenges brought up by tax system concerning con- trolled foreign companies.