欧共体条约与受控外国公司税制的完善——欧洲法院关于英国Cadbury案的判决评析

EC Treaty and Perfection of the CFC Regime:Comments on the Cadbury Schweppes Plc

受控外国公司制度作为一种反避税制度,其主要宗旨在于阻止CFC的利润和所得在国外累积,从而有利于保护本国税基和维护资本输出中性原则。但是,这在欧盟国家范围内出现了与欧共体条约有关条款的兼容性问题。在英国Cadbury Schweppes Plc案中,欧洲法院认为,只有受控外国公司在"完全人为安排"的情况下,两者才能体现一致性,CFC税制得以适用。为了与欧共体条约相一致,欧盟一些国家开始修改本国税制。对于我国而言,新的企业所得税法已经引入了CFC税制,但仅具有框架性和原则性,仍有待于进一步完善。

Controlled Foreign Company(CFC) taxation as an anti-deferral regime, which aims to protect the tax base and safeguard the principle of capital-exported neutrality,is to prevent accumulation of profits and income.However,whether the CFC regime is compatible with the Treaty Establishing the European Community is a heated issue in some EC countries.In the Cadbury Schweppes plcthe European Court of Justice found that the UK's CFC rules could be compatible with the Community law if they were specifically targeted at wholly artificial arrangements designed to circumvent national tax laws.The Judgement on the Cadbury Schweppes plc is a landmark decision for all EU/ EEA states which have CFC rules.These will now begin to be re-examined to ensure compatibility with the Community law.At present,according to the Enterprise Income Tax Law of PRC,China has adopted the CFC regime to regulate the deferral or evasion of taxation.The CFC regime should be further perfected.