發(fā)布時間：2018-02-25 04:14

  本文關(guān)鍵詞： “一帶一路” 利息所得 稅收協(xié)定 免稅待遇 預(yù)提稅　出處：《求索》2017年09期 　論文類型：期刊論文

【摘要】：在中國與"一帶一路"國家所簽訂的稅收協(xié)定及議定書中,對于跨境融資的利息所得,絕大多數(shù)均規(guī)定了特定條件下的來源地免稅待遇安排。這些免稅待遇使跨境融資的利息稅負趨于公平合理,從而有助于支持、促進"一帶一路"建設(shè)中的資金融通。但是,免稅待遇安排在內(nèi)容和理解適用上存在著不確定性與分歧爭議。為此,應(yīng)當(dāng)通過溝通協(xié)商使免稅待遇安排在內(nèi)容上更加明確、可預(yù)測,并在解釋適用上實現(xiàn)協(xié)調(diào)統(tǒng)一。同時,來源地免稅待遇安排的擴展可能造成中國與"一帶一路"國家在稅收利益分配上的失衡。因此,在尋求和推進來源地免稅待遇的擴展中,必須同時考慮和形成相應(yīng)的利益平衡的配套制度與政策,從而進一步鼓勵、促進"一帶一路"建設(shè)中的資金融通,實現(xiàn)"利益共享、合作共贏"的價值理念與目標。
[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".
【作者單位】： 南京審計大學(xué);
【基金】：司法部國家法治與法學(xué)理論研究項目“中國推進‘一帶一路’建設(shè)的國際稅收法律合作研究——以BEPS行動計劃為中心”(項目編號:16SFB2048)
【分類號】：F125;F812.42
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本文編號：1532961