我国CFC立法必要性探析

改革开放以来,我国向海外投资的规模和数量不断增加,部分海外投资企业利用延期纳税、在避税港建立基地公司逃避税现象也日益严重,在这种情况下我国建立CFC立法有其必要性。2007年3月16日由通过,并将于2008年1月1日起实行的《中华人民共和国企业所得税法》第45条的内容,是我国关于CFC的立法。本文主要从比较分析和税收公平等方面论述了我国建立CFC立法的必要性,并进一步指出在实施CFC立法的过程中要慎重处理的几个问题。

Probing into China CFC legislation''''s necessity

With reforming and opening-up,our country increasingly make an investment in overseas in the scale and quantity,it becomes serious day by day that some overseas investment enterprises exploit tax deferral and set up base company to escape the taxes in the Tax Havens,which make it necessary to enact CFC legislation in china.The content on article 45 in the Enterprise Income Tax Law of the People's Republic of China which was passed on March 16,2007 and is to put into effect on January 1,2008 is that of the CFC legislation in china.The thesis expounds the necessity of establishment of CFC legislation in china from respects such as comparative analysis and tax equity etc.,and further point out that we should solve several problems cautiously while implementing CFC legislation.