论文部分内容阅读
长期以来,双边税收协定与CFC税制关系问题存在争议。一般认为,受控外国公司税制作为一种重要的反避税措施,它与双边税收协定是兼容的。但是,从一些欧盟国家的实践来看,观点并非一致。由于《中华人民共和国企业所得税法》中规定了该项税制,因此,解决两者的兼容性也是将要面临的问题。在我国《宪法》没有对条约在国内法中地位进行规定之前,《中华人民共和国企业所得税法》第58条应予以完善。
For a long time, the issue of the relationship between bilateral tax treaties and the CFC tax system has been controversial. It is generally accepted that the tax regime of controlled foreign companies is an important anti-avoidance measure that is compatible with bilateral tax treaties. However, from the practice of some EU countries, the views are not the same. As the “People’s Republic of China Enterprise Income Tax Law” provides for the tax system, therefore, to solve the compatibility of the two is also the problem to be faced. Before the Constitution of our country provided for the status of treaties in domestic law, Article 58 of the Law of the People’s Republic of China on Enterprise Income Tax should be perfected.