国际税收领军人才系列文章(二):BEPS背景下完善我国受控外国公司税制的几点思考

On Improving the Controlled Foreign Company Rules in BEPS Background

受控外国公司(CFC)税制的主要目的在于防止本国母公司利润通过人为安排被转移到未从事实质经营活动且设立在低税地或避税地的境外子公司等实体,并因长期累积不分配或少分配而对母公司的税基造成侵蚀。为了应对当前全球日益严重的利润转移和税基侵蚀(BEPS)问题,OECD受G20委托制定的15项行动计划中对CFC税制这一反避税工具进行了专门研究。我国于2008年引入了CFC税制,但至今仍是一个框架性和原则性的税制,许多方面亟待完善。在这个国际税收规则体系大变革的时代,适逢我国"一带一路"等重大发展战略出台,如何找准定位,尽快建立起适合我国国情的,保护税基不被侵蚀同时有效维护我国"走出去"企业的竞争力,是我国CFC税制值得关注的根本问题。

Controlled foreign company （CFC） rules is designed to prevent profit shifting from the parent to its foreign controlled entities established in the low-tax jurisdiction or tax heaven with the purpose of obtaining tax benefits by no or less profit allocation, which will result in serious tax base erosion and profit shifting from resident countries. In order to deal with the worsening BEPS problems, OECD, authorized by G20, is carrying out research on CFC rules as one of the 15 action plans for BEPS. For China, CFC rules still remains in framework and principled level since the adoption in 2008. In future, under the strategy of the ＂One Belt and One Road＂, we should improve our CFC rules to prompt international competitiveness of our companies and reduce risks of tax avoidance at the same time.