新西兰CFC法对积极所得与消极所得的征税处理

New Zealand CFC's Tax Treatment to Active Income and Passive Income

受控外国公司税制(CFC规则)是OECD各成员国的一项重要反避税措施。新西兰与其他OECD成员国不同,是唯一对来自CFC的积极所得征税的国家,这种税收政策使其经济、海外投资受到严重的不利影响。2008至今,新西兰一直致力于新的CFC立法,修改对本国居民的受控外国公司所得的征税方式。新的CFC规则效仿其他OECD成员国的作法,将CFC产生的积极所得排除在应纳税所得之外。积极所得和消极所得的法定区分标准,以及如何防止纳税人利用该标准进行跨境避税,是新CFC法的两个核心问题。

For OECD members , CFC Rule is an important anti-tax avoidance measure New Zealand is the only country among OECD members to tax active income of CFC. Its economy and overseas investment suffered seriously from this tax policy. Since 2008, New Zealand have been dedicated to enacting new CFC Bill, modifying the tax treatment to income from controlled foreign company. The new legislation excludes active income of CFC from taxable income by the approaches of tax exemption and deferral. Legal tests to distinguish active from passive income and preventing tax payers from tax avoidance by abusing these tests are the key issues of new CFC regime.