我国个人所得税受控外国公司反避税规则研究

On the Anti-tax Avoidance Rules of CFC under Individual Income Tax System in China

2018年我国在修正《个人所得税法》时引入了受控外国公司规则的基本规定,一定程度上填补了个人所得税在法律层面关于受控外国公司规则的空白,具有重大的反避税意义。但是,由于该规则仍停留在原则性规定层面,"控制标准""避税地""归属所得""豁免条款""避免双重征税"等核心税制内容尚未在法律条文中加以明确,实际落地执行可能存在争议。本文拟分析上述存在的问题,并借鉴国际经验,为完善我国受控外国公司规则提出可参考的建议。

China has introduced the basic regulations of the controlled foreign company(CFC)rules in the latest Individual Income Tax Law,which has filled the blank of the CFC rules in the Individual Income Tax Law to some extent and is of great significance.However,the rules still remain at the level of principles,and the core contents of the tax system,such as"control standard","tax haven","attributable income","exemption clause"and"avoidance of double taxation",have not been clearly defined in the provisions of the law,which may cause disputes during the actual implementation.This paper intends to analyze the above problems,and puts forward suggestions for improving the CFC rules of China through learning from international experience.