Subpart F Income of Controlled Foreign Corporations

詳細內容

分類：美國稅制

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點擊數：5171

資料來源:

http://thismatter.com/money/tax/subpart-f-income.htm

Because income from a controlled foreign corporation (CFC) is not taxed by the United States until it is repatriated, corporations have an incentive to try to source income in so-called tax haven countries to reduce taxes.

For instance, suppose a United States (US) corporation forms a controlled foreign subsidiary in the Cayman Islands, which assesses no income tax on corporate profits. The US corporation manufactures widgets to sell in Europe. To avoid tax, the corporation can sell the widgets at cost to its subsidiary in the Cayman Islands. Since the widgets are sold to the Cayman subsidiary for cost, the corporation earns no profit. Then the CFC sells the widgets to its European subsidiary at the market price, so that when the European subsidiary sells it, it earns no profits. Only the Cayman subsidiary earns a profit, but pays no tax on it. To avoid this type of scenario, the U.S. enacted Subpart F - Controlled Foreign Corporations, which stipulates that any income earned by a CFC that is not distributed or otherwise taxed for the tax year in which it was earned is considered constructively repatriated, and therefore, US persons — which includes citizens, residents, domestic corporations, partnerships, estates, and trusts of the US — must include the pro rata share of their CFC Subpart F income in their gross income. IRC §951

Any actual distributions are excluded if they have already been accounted for by the shareholder, and only include income for the portion of the year that the corporation qualifies as a CFC. To prevent double taxation, Subpart F income increases the shareholders' basis in the stock and any distributions decreases the basis.

A CFC is considered any foreign corporation where US persons own more than 50% of the total voting power or value of the corporate stock and who individually also own at least 10% of the CFC voting stock. This rule is to prevent public corporations owned by many shareholders from being affected by the rule. So if 20 shareholders have an equal interest in a CFC, then it is not subjected to Subpart F rules.

A US shareholder of a CFC must file Form 5471, Information Return of US Persons with Respect to Certain Foreign Corporations furnishing information about the entity and its subsidiaries (IRC §6038). Failure to file Form 5471 may result in penalties and a reduced foreign tax credit. Information must also be provided about acquisitions, reorganizations, and dispositions of CFC ownership interests during the tax year (IRC §6046). A domestic corporation shareholder is permitted to claim a foreign tax credit for any foreign taxes paid by the CFC for any income that is either distributed or attributed to the US shareholder.

Indirect ownership is the ownership of a CFC through a foreign entity, whether it be a corporation, partnership, or trust. Constructive ownership rules also generally apply, in that the share percentages of related taxpayers are added together. So if Alice owns 30% of the foreign corporation and her son George owns 5%, then Alice must recognize a constructive dividend of 30% of the CFC's income while George must recognize 5%. Bill, on the other hand, also owns 5% of the CFC, but since he is unrelated to any of the other shareholders, he does not have to recognize a constructive dividend since he does not constructively own at least 10% of the stock.

Subpart F income is not just any income, but is characterized as income with little or no economic relation with the CFC's country of incorporation. Subpart F income includes: insurance income, foreign base company income, international boycott factor income, illegal bribes, and income derived from a §901(j) foreign country, which are countries that sponsor terrorism or are otherwise not recognized by the US, such as Iran and North Korea.

Insurance income is the income earned from insuring risk outside of the country of incorporation of the CFC.

Foreign base company income (FBCI) is the broadest type of income in that it includes any income earned that has no economic connection to its country of organization, and includes 5 specific types of FBCI:

• foreign personal holding company income,
• foreign base company (FBC) sales income,
• FBC services income,
• FBC shipping income,
• FBC oil-related income.
• dividends, interest, royalties, rents, and annuities;
• excess gains over losses from property sales or exchanges;
• net foreign currency gains, unless it was specifically related to CFC business needs;
• income earned from notional principal contracts;
• certain payments in lieu of dividends.

Foreign personal holding company income (FPHC) includes:

FBC sales income is earned from sales where the CFC is unnecessary in generating the income. So if a US corporation sells inventory to a CFC in Europe, who then sells the inventory to Asia, then that will be considered FBC sales income, since there was no added value by sending it to the European CFC. If, on the other hand, the CFC adds significant value to the inventory, then it would not be considered FBC sales income.

Likewise, FBC services income is income earned for the performance of services for or on behalf of a related person that is performed outside of the CFC country.

If the total FBCI plus gross insurance income for the tax year is less than the lesser of 5% of gross income or $1 million, then a de minimis exception treats FBCI as 0. On the other hand, if FBCI plus gross insurance income exceeds 70% of total gross income, then all of the gross income is treated as Subpart F income, unless the foreign country imposes a tax rate greater than 90% of the maximum US corporate tax rate under IRC §11. Since the current maximum rate is 35%, then FBCI and insurance income will not be considered Subpart F income if the foreign country assesses at least a 31.5% tax on that income.

US shareholders are taxed on their pro rata share of undistributed, untaxed CFC earnings that are invested in United States property. The US investment is considered a dividend deemed to have been paid to the US shareholders. US property includes tangible real or personal property in the United States, obligations of US persons, stock of domestic corporations, and the right to use a patent, copyright, invention, or other intellectual property in the United States.

So if you, a US citizen, own 50% of the CFC that lends you $10,000, then you must recognize a constructive dividend of $5000, since the CFC increased its US investment by buying a US note receivable.

中文翻譯:

受控外國公司的合夥國外收入

因為從一個受控外國公司（CFC）的收入不是由美國納稅，直到它被遣返，企業有動力去嘗試的收入來源在所謂的避稅天堂國家減少稅收。

例如，假設一個美國（ 美國 ） 公司形成控制的國外子公司在開曼群島，其評估沒有所得稅對公司利潤。 美國公司製造的部件在歐洲銷售。 為了避稅，公司可以以成本價子公司開曼群島出售的小部件。 由於小部件出售給開曼子公司的成本，該公司的收入沒有利潤。 然後CFC銷售小部件其歐洲子公司的市場價格，因此，當歐洲子公司賣了，它賺取的利潤沒有。 只有開曼子公司賺取的利潤，但不支付任何稅收就可以了。 為了避免這種類型的情況下，美國頒布了分部的F -受控外國企業 ，其中規定，通過CFC掙未分配或以其他方式徵稅的在它被賺了被認為是建設性的遣返納稅年度，因此任何收入， 美國人 -包括公民，居民，國內公司，合作夥伴關係 ，遺產和信託美國-必須包括其CFC合夥國外收入的比例份額在他們的總收入。IRC§951

任何實際的發行被排除在外，如果他們已經佔了股東，並且只包括收入，該公司有資格作為CFC今年部分。 為了避免雙重徵稅 ，合夥國外收入增加了股東的基礎上，在股票或發行降低了基礎。

一個CFC被認為是任何地方美籍人士擁有的總投票權或企業的股票價值，誰也分別擁有CFC表決權股至少10％，超過50％的外國公司。 這條規則是為了防止許多股東擁有的上市公司從受著規則。因此，如果20名股東已在CFC平等的利益，那麼就不會受到合夥國外的規則。

CFC股東一位美國股東誰必須報告分部收人被定義為美國的人，誰擁有的外國公司的合併投票權的10％以上，無論是直接，間接或建設性的CFC的納稅年度，誰的最後一天先後舉辦了庫存為30天或以上在CFC納稅年度至少連續。

氟氯化碳的美國股東必須 ​​提交表格5471，美國的人口相對於某些外國公司信息返回家具關於實體及其子公司（信息IRC§6038）。 未申報表5471，可能會導致罰款和減少外國稅收抵免。 信息還必須提供有關收購，重組，以及CFC所有者權益處置過程中的納稅年度（IRC§6046）。 國內公司的股東被允許聲稱外國稅收抵免的氟氯化碳的要么是分配或歸因於美國股東的任何收益支付的任何外國稅。

Examples 一家美國公司擁有的氟氯化碳存量的60％。 商品共同基金的年度收入為$ 100,000。 因此，美國企業必須認識到建設性的股息$ 60,000。 股票的基礎是$ 400,000建設性分紅前; 隨後，它總共$ 46萬增加了建設性分紅的金額。

間接的所有權是CFC通過外國實體的所有權，無論是公司，合夥企業或信託。 建設性的所有權規則也普遍適用，在相關納稅人的比重百分比相加。 因此，如果愛麗絲擁有外國公司的30％和她的兒子喬治擁有5％，愛麗絲必須認識到建設性分紅的CFC收入的30％，而喬治必須認識到5％。 比爾，在另一方面，還擁有氟氯化碳的5％，但由於他是無關的任何其它股東，他沒有承認，因為他並沒有建設性持有該股至少10％建設性的紅利。

合夥國外收入的種類

合夥國外的收入不只是任何收入，但其特徵在於為收入很少或摻入的CFC的國家沒有任何經濟關係。 合夥國外收入包括：保險收入，國外基地公司收，國際抵制因素收入，非法收受賄賂，以及收入派生§901（J）國外，這是支持恐怖主義或者以其他方式不被認可的美國國家，如由於伊朗和朝鮮。

保險收入從投保的氟氯化碳的公司所在國之外的風險賺取的收入。

國外基地公司收 （FBCI）是最廣泛的收入類型，它包括有其組織的國家沒有經濟方面取得的任何收入，包括5個特定類型FBCI的：

• 國外私有股權公司收入，

• 國外基地公司（FBC）的銷售收入，

• FBC服務收入，

• FBC航運收入，

• FBC石油相關的收入。

外國個人控股公司收入 （FPHC）包括：

• 股息，利息，特許權使用費，租金和養老金;

• 多餘的漲幅超過房地產銷售或交換損失;

• 淨外匯收益，除非有人專門與氟氯化碳的業務需求;

• 從名義本金合同賺取的收入;

• 某些替代支付股息。

FBC銷售收入從銷售那裡的CFC不需要在生成收入所得。 因此，如果美國公司銷售庫存到一個CFC在歐洲，然後誰銷售庫存到亞洲，然後將要考慮的FBC銷售收入，因為有通過發送至歐洲CFC沒有附加價值。 如果，在另一方面，在CFC增加顯著值到庫存，那麼它不被認為FBC銷售收入。

同樣，FBC服務收入為賺取的服務或代表的是國家的CFC之外執行的相關人員的績效收入。

合夥國外收入例外

如果總FBCI加總保費收入的納稅年度低於較少總收入的5％或$ 100萬美元，那麼一個最低限度的例外對待FBCI為0。另一方面，如果FBCI加總保費收入超過70 ％總毛收入的，那麼所有的總收入將被視為附股合夥收入，除非外國徵收的稅率高於90％的最高美國公司稅率在IRC§11。 由於目前的最高稅率為35％，那麼FBCI和保險收入將不被視為合夥國外收入如果外國評估的收入至少31.5％的稅。

收益的投資

美國股東被徵稅的被投資於美國房地產未分配利潤，免稅CFC收入的比例份額。 美國投資被認為視為已支付給美國股東的股息。 美國的房地產，包括有形的不動產或動產在美國，美國的人的義務，國內公司的股票，並使用專利，版權，發明權，或其他知識產權在美國。

所以，如果你是美國公民，擁有該借給你$ 10,000氟氯化碳的50％，那麼你必須認識到建設性的股息$ 5000，由於CFC通過購買美國的應收票據增加其在美國的投資。