南非受控外国公司税制研究

发布时间：2019-02-24 09:28

【摘要】：在经济全球化的背景下,包括资本在内的各种生产要素在各国间自由流动。随着跨国公司的兴起,避税港也大量地出现了。经过国际税收筹划,许多公司将利润囤积在设立于避税港或低税地的公司。这些由本国居民控制的公司被称为受控外国公司(简称CFC)。在美国等欧美国家通过针对延迟纳税的CFC立法后,南非于1997年正式引入相关立法。作为非洲最大的经济体,南非的CFC立法有其自身的特点。本文以南非为视角,试图对CFC税制作一种全新的诠释与解读。分析从受控外国公司产生的背景开始,然后介绍CFC的定义,并逐一考察CFC税制的各种要素等等。对南非的一些特殊规定,将作为重点予以交待。世界各国的CFC立法,风格各异。因此在介绍南非CFC立法的同时,特将其与其他国家加以比较。希望本文能使读者对南非的CFC税制有所了解,能服务于我国的CFC立法的完善与发展,同时对在南非投资的企业有所裨益。
[Abstract]:Under the background of economic globalization, various factors of production, including capital, flow freely among countries. With the rise of multinational companies, tax havens have emerged in large numbers. As a result of international tax planning, many companies hoard profits in tax havens or in low tax havens. These companies, controlled by domestic residents, are called controlled foreign companies (CFC). For short) After the adoption of CFC legislation in America and Europe, South Africa formally introduced the relevant legislation in 1997. As Africa's largest economy, South Africa's CFC legislation has its own characteristics. From the perspective of South Africa, this paper tries to make a new interpretation and interpretation of CFC tax. This paper begins with the background of controlled foreign companies, then introduces the definition of CFC, and examines the various elements of CFC tax system one by one. Special provisions for South Africa will be given as a priority. The CFC legislation of countries all over the world, style is different. Therefore, in the introduction of South Africa's CFC legislation, it will be compared with other countries. It is hoped that this paper can help readers understand the CFC tax system in South Africa, serve the perfection and development of our country's CFC legislation, and benefit the enterprises investing in South Africa at the same time.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F814.7

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