The Research Of The Tax Legal System Of Controlled Foreign Corporation In China

After World War II,many countries in order to facilitate the financing of foreign investors,to promote its expansion of production and operation,and enhance their international competitiveness of trade in the tax law provides a deferred tax system.While investors controlled foreign companies through the establishment of malicious evasion of tax,seriously endangering the home economy strategy,tax revenue and the normal economic order,and lead to harmful tax competition,serious harm to the normal world economic order.The United States,Germany,Japan,the United Kingdom and other countries from the late 1960 s,have introduced the use of transnational corporations to take controlled foreign companies illegally delay tax and evasion of taxation to prevent foreign residents to take advantage of the use of controlled foreign companies to evade tax situation further serious Of the restrictive provisions.China has also promulgated in 2007,"the People's Republic of China Enterprise Income Tax Law" and other legal systems.But the control of foreign companies in the tax system in the recognition of foreign companies,taxpayers,tax objects,tax haven and other recognition and exemption,there are still many deficiencies in the norms,leading to the resident shareholders to control the tax evasion of foreign companies intensified.This paper systematically reviews the Tax System of Controlled Foreign Corporation from the background,theoretical basis and basic elements of the tax system of controlled foreign companies,and makes a thorough study on the Tax System of Controlled Foreign Corporation in typical countries such as the United States,Britain,Japan and Germany The The last part of the paper systematically investigates and analyzes the legislation and practice of Tax System of Controlled Foreign Corporation in our country,and then puts forward some suggestions on it.