内容摘要：

反延期纳税机制是资本输出国保护税基、维护资本输出中性原则的重要手段。在世界上率先进行相关立法的美国，其反延期纳税机制现如今也受到了来自纳税人、服务业发展、电子商务兴起等多方面的挑战。对此，本文介绍了三种改革反延期纳税机制的可能方案。

关键词：延期纳税　受控外国公司　f分部条款

abstract：anti-deferral regime is an important instrument for the capital-exporting country to protect its tax base and maintain the principle of capital-export neutrality.the united states was the first country to set up such a regime.however,it has been confronted with various challenges from taxpayers,the emergence and development of service industry and electronic commerce.this paper proposes three options to deal with these issues.

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