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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。
In response to the negative consequences of the international financial crisis, the British House of Commons passed a new controlled foreign company rule in 2012, setting out a series of new tax clauses and exemptions that reflect the long-term tax strategy vision. With the economic development and the increase of multinational corporations, China urgently needs to improve the tax rules of controlled foreign companies. The new British regulations provide some helpful enlightenments to our country in this respect. In the concept of tax legislation of controlled foreign companies, tax jurisdictions should be moderately controlled so as to ensure the long-term stability of the tax base. In terms of the legislation, taxation provisions and exemptions should be improved.