摘要
为应对国际金融危机所带来的消极后果,英国下议院于2012年通过了新的受控外国公司规则,规定了一系列新的征税条款以及豁免条款,体现了长远的税收战略眼光。随着经济的发展和跨国公司的增加,我国急需完善受控外国公司税收规则,英国新规在这方面为我国提供了有益的启示。在受控外国公司税制立法理念上,应适度控制税收管辖权,以保证税基的长期稳定增加;在立法内容上,应当完善征税条款和豁免条款。
For dealing with the bad effect from world—wide financial crisis,a new CFC rules has been enacted by the British House of Commons in 2012 with a long-term strategic vision,providing a series of new tax provisions and exemptions.With the development of economy and multinational companies,it is necessary for China to improve its CFC rules.The new regulation of UK provides a useful inspiration for China.On the concept of the CFC legislation,tax jurisdiction should be properly controlled to ensure the steady growth of the tax base.On the legislative content,charge provisions and exemptions all should be improved.
作者
王霞
许允鹏
Wang Xia;Xu Yunpeng
