중국의 조세피난처 대책세제에 관한비교법적 연구
A Comparative Legal Study on the Preventionof Tax Haven in China
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The overseas expansion of corporation, specially multinational enterprises take place broadly the international tax evasion and avoidance reducing tax burdens by the transfer of human or organization and movement of capital, goods and service among the nations. The representative types of international tax avoidance are as follows. The International tax avoidance that reduce tax burden to make the best of loophole on tax law and tax treaty of countries will give rise to taxation reduction of an country as well as all countries. Recently in China domestic capitals increase overseas investment, thus expect rapidly cases to abuse tax haven. The Corporate Tax Law in China introduced Controlled Foreign Corporation(CFC) Rule to adopt Foreign Countries. Unlike Korea, the CFC Rule in China regulates to be only one-provision in Corporate Tax Law, The details and process of tax in CFC delegate to enforcement ordinance and notification of National Tax Service. The CFC Rule in China is similar to CFC Rule in Korea. But the substantial control rule of CFC in China does not suggest detailed rule. And the Appointment of Tax Haven in China does adopt the effective tax rate method and Country designation method, but Korea adopt the effective tax rate method.
Abstract
The overseas expansion of corporation, specially multinational enterprises take place broadly the international tax evasion and avoidance reducing tax burdens by the transfer of human or organization and movement of capital, goods and service among the nations. The representative types of international tax avoidance are as follows. The International tax avoidance that reduce tax burden to make the best of loophole on tax law and tax treaty of countries will give rise to taxation reduction of an country as well as all countries. Recently in China domestic capitals increase overseas investment, thus expect rapidly cases to abuse tax haven. The Corporate Tax Law in China introduced Controlled Foreign Corporation(CFC) Rule to adopt Foreign Countries. Unlike Korea, the CFC Rule in China regulates to be only one-provision in Corporate Tax Law, The details and process of tax in CFC delegate to enforcement ordinance and notification of National Tax Service. The CFC Rule in China is similar to CFC Rule in Korea. But the substantial control rule of CFC in China does not suggest detailed rule. And the Appointment of Tax Haven in China does adopt the effective tax rate method and Country designation method, but Korea adopt the effective tax rate method.
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