在美国,受控外国公司类型的条款(即反避税港立法)主要是F分部立法。一、F分部的范围美国F分部立法是对其适用范围内的所得自动生效的一种基本税收条款。因此,它不需要依靠美国税收当局的特别指导。美国公司(包括适用该立法的其他纳税人)必须在其纳税申报表中申报其F分部所得,如果不这样做,而是低报其所得,将受到惩罚。 In the United States, the clauses of controlled foreign companies (ie anti-tax harbor legislation) are mainly F-Division legislation. I. Scope of Division F The U.S. Division F Legislation is a basic tax clause that automatically comes into effect for income within the scope of its application. Therefore, it does not need to rely on the special guidance of US tax authorities. U.S. companies, including other taxpayers applying the legislation, must declare their F-Segment income in their tax returns and, if they do not do so, but underestimate their income, they will be punished.