完善我国受控外国公司税制^（*）

内容摘要：

《中华人民共和国企业所得税法》（以下简称《企业所得税法》）引进了受控外国公司税制，但只是框架性规定，需要借鉴国际经验，明确受控外国公司的认定标准、适用的地域范围和所得范围、所得的计算和归并方法、相关的重复征税以及豁免适用等，本文提出了在完善我国受控外国公司税制时的一些具体建议，以保证其在实践中的可操作性。

关键词：受控外国公司　税制　完善

abstract：the framework of cfc (controlled foreign company) system has been introduced in the enterprise income tax law of prc. however, for the purpose of its practicality, the chinese cfc system needs to be further improved, especially in such aspects as the identification of cfcs, the applicable scope of jurisdiction and income, the calculation and attribution of income, the elimination of double taxation, and tax exemptions. this paper proposes some suggestions for perfecting cfc tax system in our country.

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