CFC规则完善下“走出去”企业的税务风险分析——以赴中国香港地区上市公司为例
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摘要
本文主要研究"走出去"企业在更加完善的受控外国企业(CFC)规则下面临的税务风险。通过对近十年在中国香港地区上市的境内公司集团架构数据的整理和分析,结合当前CFC规则及BEPS行动计划的建议,讨论这些公司被判定为CFC的可能,从认定范围、归属收入范围以及加强监管等方面分析"走出去"企业可能面临的CFC税务风险,并对"走出去"企业如何应对不断完善的CFC规则提出合理的政策建议。
This paper mainly studies the tax risks faced by Chinese "going-out" enterprises under the ever-improving controlled foreign company(CFC) rules. Through the analysis of the equity structure of domestic companies listed in Hong Kong in the past decade, combined with the current CFC rules and the recommendations of the BEPS action plans, this paper discusses the possibility of these companies being regarded as CFC and also analyses the tax risk that Chinese "going-out" enterprises may face from the perspectives of recognition scope, income attribution and supervision enhancement. The article also proposes reasonable policy recommendations on how these "going-out" enterprises to cope with the ever-improving CFC rules.
This paper mainly studies the tax risks faced by Chinese "going-out" enterprises under the ever-improving controlled foreign company(CFC) rules. Through the analysis of the equity structure of domestic companies listed in Hong Kong in the past decade, combined with the current CFC rules and the recommendations of the BEPS action plans, this paper discusses the possibility of these companies being regarded as CFC and also analyses the tax risk that Chinese "going-out" enterprises may face from the perspectives of recognition scope, income attribution and supervision enhancement. The article also proposes reasonable policy recommendations on how these "going-out" enterprises to cope with the ever-improving CFC rules.
引文
[1]廖体忠.国际税收合作迎来明媚阳光--在新的经济背景下解读BEPS行动计划成果[J].国际税收,2015(10):6-11.
[2]钱莹,陈展,彭路,李炳军.国际税收领军人才系列文章(二):BEPS背景下完善我国受控外国企业税制的几点思考[J].国际税收,2015(9):43-48.
[3]宋兴义.我国CFC税制中存在的不足及完善[J].涉外税务,2010(4):40-44.
[4]王若曦,王淑增.海外上市企业涉税管理难点[J].国际税收,2014(8):70-71.
[5]钟腾飞,解宏.我国企业境外上市的税收策略[J].税务研究,2014(2):83-87.
[6]朱炎生.完善我国受控外国企业税制[J].涉外税务,2008(3):34-37.
[7]OECD.Towards Global Tax Cooperation:Progress in Identifying and Eliminating Harmful Tax Practices[R].Paris:Organisation for Economic Cooperation and Development,2000.
[8]OECD.Designing Effective Controlled Foreign Company Rules,Action 3:2015 Final Report[R].OECD/G20 Base Erosion and Profit Shifting Project,2015.
1武礼斌,施志群,董晗.“走出去”企业也有可能被反避税调查[N].中国税务报,2015-10-22.
2商务部对外投资和经济合作司.2016年度中国对外直接投资统计公报[EB/OL].http://www.fdi.gov.cn/1800000121_33_9229_0_7.html,2017-10-09.
3避税地的范围参照广泛使用的OECD(2000)的标准,有42个国家和地区为避税地。
4一般多层BVI公司的设置是为了便于海外资产梳理以及日后处置公司股权,因为境内实际持有者只需转让BVI公司的权益,即可处置上市公司的股权,也可节省税费开支。同时,境外利润作为投资收益而非经营利润可享受协定的预提税优惠等。
5武礼斌,施志群,董晗.“走出去”企业也有可能被反避税调查[N].中国税务报,2015-10-22.
[2]钱莹,陈展,彭路,李炳军.国际税收领军人才系列文章(二):BEPS背景下完善我国受控外国企业税制的几点思考[J].国际税收,2015(9):43-48.
[3]宋兴义.我国CFC税制中存在的不足及完善[J].涉外税务,2010(4):40-44.
[4]王若曦,王淑增.海外上市企业涉税管理难点[J].国际税收,2014(8):70-71.
[5]钟腾飞,解宏.我国企业境外上市的税收策略[J].税务研究,2014(2):83-87.
[6]朱炎生.完善我国受控外国企业税制[J].涉外税务,2008(3):34-37.
[7]OECD.Towards Global Tax Cooperation:Progress in Identifying and Eliminating Harmful Tax Practices[R].Paris:Organisation for Economic Cooperation and Development,2000.
[8]OECD.Designing Effective Controlled Foreign Company Rules,Action 3:2015 Final Report[R].OECD/G20 Base Erosion and Profit Shifting Project,2015.
1武礼斌,施志群,董晗.“走出去”企业也有可能被反避税调查[N].中国税务报,2015-10-22.
2商务部对外投资和经济合作司.2016年度中国对外直接投资统计公报[EB/OL].http://www.fdi.gov.cn/1800000121_33_9229_0_7.html,2017-10-09.
3避税地的范围参照广泛使用的OECD(2000)的标准,有42个国家和地区为避税地。
4一般多层BVI公司的设置是为了便于海外资产梳理以及日后处置公司股权,因为境内实际持有者只需转让BVI公司的权益,即可处置上市公司的股权,也可节省税费开支。同时,境外利润作为投资收益而非经营利润可享受协定的预提税优惠等。
5武礼斌,施志群,董晗.“走出去”企业也有可能被反避税调查[N].中国税务报,2015-10-22.