“一带一路”建设中的跨境利息所得的免税待遇及其合作协调

发布时间：2018-02-25 04:14

  本文关键词： “一带一路” 利息所得 税收协定 免税待遇 预提税　出处：《求索》2017年09期 　论文类型：期刊论文

【摘要】：在中国与"一带一路"国家所签订的税收协定及议定书中,对于跨境融资的利息所得,绝大多数均规定了特定条件下的来源地免税待遇安排。这些免税待遇使跨境融资的利息税负趋于公平合理,从而有助于支持、促进"一带一路"建设中的资金融通。但是,免税待遇安排在内容和理解适用上存在着不确定性与分歧争议。为此,应当通过沟通协商使免税待遇安排在内容上更加明确、可预测,并在解释适用上实现协调统一。同时,来源地免税待遇安排的扩展可能造成中国与"一带一路"国家在税收利益分配上的失衡。因此,在寻求和推进来源地免税待遇的扩展中,必须同时考虑和形成相应的利益平衡的配套制度与政策,从而进一步鼓励、促进"一带一路"建设中的资金融通,实现"利益共享、合作共赢"的价值理念与目标。
[Abstract]:In the tax treaties and protocols signed between China and the "Belt and Road" countries, interest earned on cross-border financing, Most of them provide for the arrangement of source tax exemption under certain conditions. These tax exemptions tend to make the interest tax burden on cross-border financing more equitable and reasonable, thus helping to support and promote the financing of "Belt and Road" in the process of construction. However, There are uncertainties and differences in the content and understanding of the tax-exempt arrangements. To this end, the arrangements should be made clearer, more predictable in content and more uniform in interpretation and application through communication and consultation... at the same time, The expansion of source tax exemption arrangement may cause imbalance in the distribution of tax benefits between China and "Belt and Road" countries. Therefore, in seeking and promoting the expansion of source tax exemption treatment, At the same time, we must consider and form the corresponding supporting system and policy of interest balance, so as to further encourage and promote the fund financing in the construction of "Belt and Road", and realize the value idea and goal of "benefit sharing, cooperation and win-win".
【作者单位】： 南京审计大学;
【基金】：司法部国家法治与法学理论研究项目“中国推进‘一带一路’建设的国际税收法律合作研究——以BEPS行动计划为中心”(项目编号:16SFB2048)
【分类号】：F125;F812.42
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本文编号：1532961