论“一带一路”跨境利息所得的税收协调  

Tax Coordination on Cross-border Interests in Countries along the “Belt and Road” Initiative

作　　者：赵洲[1] 张丽 

机构地区：[1]南京审计大学法学院,江苏南京211815 [2]中国银行会计信息部,北京100818

出　　处：《国际税收》2018年第1期51-57,共7页International Taxation In China

基　　金：2016年度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>(16SFB2048)的研究成果

摘　　要：在中国与"一带一路"沿线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,绝大多数规定的预提税税率为不超过10%,同时,规定了特定条件下的来源地免税待遇安排。但是,通过建立数量关系模型后的测算分析,现有的协调分配安排往往难以充分实现税收利益在国家间的公平分享。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"沿线国家在税收利益分配上的失衡。因此,应当通过与"一带一路"沿线国家的沟通协商,将税收协定中的来源地限制税率全面调整降低。同时,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居民国税收减免的配套制度与政策。Among the most of bilateral tax treaties and protocols concluded between China and the countries along the ＂Belt and Road＂ Initiative, it is stipulated that the withholding tax rate on the cross-border financing interest income should not exceed 10%, and clarified tax exemption treatment granted by the source state in specific circumstance. However, by the survey and analysis based on the quantitative relation model, it is difficult for existing coordination agreement to fully actualize equitable sharing of tax benefits between states. At the same time, the extension of tax exemption treatment may result in allocation unbalance of tax benefits between China and the countries along the ＂Belt and Road＂ Initiative. Thus, by consultation and negotiation with the countries along the ＂Belt and Road＂ Initiative, limited tax rate imposed by the source state should be reduced, meanwhile in the seeking and advancing the extension of tax exemption treatment, relevant system and policy on tax reduction and exemption of the resident state should be considered and established.

关 键 词：“一带一路” 利息所得免税待遇预提税 

分 类 号：F810.42[经济管理—财政学]