A Study Of The Conflict Between Controlled Foreign Corporations And Tax Sparing Credit

In face of the generalization of transnational tax evation,and the complication of tax evation methods,governments have to work out lots of rules in order to protect the base of tax system.The anti-tax evation rules against the Controlled Foreign Corporations is special build for this situation.As a learnable pratctice of legislation,it will be a main reference in the progress of tax system reform.However there will be conflicts amongs reference rules without effective solutions,either in theory or in practice.This dissertation is willing to analyze the conflicts and raise some suggestions.This dissertation includes four chapters,as follow:The 1^st chapter is the sumarization.There are introductions of the Controlled Foreign Corporations,the anti-tax evation against Controlled Foreign Corporations and the tax sparing.The 2^nd chapter is the analyzation.It will find and analyze the conflicts of the Controlled Foreign Corporations and the tax sparing.The 3^rd chapter is the solution experiences.It will list main methods in other nations to solve the coflicts.The 4^th chapter is the pratice of our country. Suggestions are the most improtant part of the chapter.The value of this dissertation is to produce profitable ideas in our national reform of tax system.