銆愭硶瀹濆紩璇佺爜銆?/p>
CLI.A.1142691
鍘熸枃閾炬帴锛?
http://www.pkulaw.com/qikan/77fbb70adec2cdd6f9783e5c4f70401cbdfb.html
娆у叡浣撴潯绾︿笌鍙楁帶澶栧浗鍏徃绋庡埗鐨勫畬鍠?/p>
飩?/p>
鏈熷垔鍚嶇О锛?/p>
銆婃澶у浗闄呮硶璇勮銆?/p>
飩?/p>
鏈熷垔骞翠唤锛?/p>
2009
飩?/p>
鎽樿锛?/p>
鍙楁帶澶栧浗鍏徃鍒跺害浣滀负涓�绉嶅弽閬跨◣鍒跺害锛屽叾涓昏瀹楁棬鍦ㄤ簬闃绘
CFC
鐨勫埄娑﹀拰鎵�寰楀湪鍥藉绱Н锛屼粠鑰屾湁鍒╀簬淇濇姢鏈浗绋庡熀鍜岀淮鎶よ祫鏈緭鍑轰腑鎬у師
鍒欍�備絾鏄紝杩欏湪娆х洘鍥藉鑼冨洿鍐呭嚭鐜颁簡涓庢鍏变綋鏉＄害鏈夊叧鏉℃鐨勫吋瀹规�ч棶
棰樸�傚湪鑻卞浗
Cadbury Schweppes Plc
妗堜腑锛屾娲叉硶闄㈣涓猴紝鍙湁鍙楁帶澶栧浗鍏?/p>
鍙稿湪
鈥?/p>
瀹屽叏浜轰负瀹夋帓
鈥?/p>
鐨勬儏鍐典笅锛屼袱鑰呮墠鑳戒綋鐜颁竴鑷存�э紝
CFC
绋庡埗寰椾互閫傜敤銆?/p>
涓轰簡涓庢鍏变綋鏉＄害鐩镐竴鑷达紝娆х洘涓�浜涘浗瀹跺紑濮嬩慨鏀规湰鍥界◣鍒躲�傚浜庢垜鍥借�?/p>
瑷�锛屾柊鐨勪紒涓氭墍寰楃◣娉曞凡缁忓紩鍏ヤ簡
CFC
绋庡埗锛屼絾浠呭叿鏈夋鏋舵�у拰鍘熷垯鎬э紝
浠嶆湁寰呬簬杩涗竴姝ュ畬鍠勩�?/p>
飩?/p>
鑻辨枃鎽樿锛?/p>
Controlled Foreign Company
锛?/p>
CFC
锛?/p>
taxation as an anti-deferral
regime
锛?/p>
which aims to protect the tax base and safeguard the principle of capital-
exportedneutrality, is to prevent accumulation of profits and income. However,
whether the CFCregime is compatible with the Treaty Establishing the European
Community is a heatedissue in some EC countries. In the Cadbury Schweppes
plcthe European Court of Justicefound that the UK's CFC rules could be
compatible with the Community law if they werespecifically targeted at wholly
artificial arrangements designed to circumvent national taxlaws. The Judgement
on the Cadbury Schweppes plc is a landmark decision for all EU/EEA states
which have CFC rules. These will now begin to be re-examined to
ensurecompatibility with the Community law. At present, according to the
Enterprise Income TaxLaw of PRC
锛?/p>
China has adopted the CFC regime to
regulate the deferral or evasion oftaxation. The CFC regime should be further
perfected.
飩?/p>
浣滆�咃細
寮犲崼褰?/p>
飩?/p>
涓枃鍏抽敭璇嶏細
娆у叡浣撴潯绾?/p>
鍙楁帶澶栧浗鍏徃
绋庡埗
飩?/p>
鑻辨枃鍏抽敭璇嶏細
treaty establishing the European Community
锛?/p>
controlled foreign
company
锛?/p>
tax regime
飩?/p>
鏈熷彿锛?/p>
11
飩?/p>
椤电爜锛?/p>
298
鐩
涓�銆佹娲叉硶闄?/p>
Cadbury
妗堢畝浠?/p>
锛堜竴锛?/p>
Cadbury
妗堟鎯呮瑕?/p>
锛堜簩锛夋娲叉硶闄㈢殑鍒ゅ喅