刍议中国在“典型三角案”中抵免的若干问题

A Brief Analysis on Some Issues of Tax Credit under Typical Triangular Case in China

本文探讨了中国在"典型三角案"下进行所得税收抵免时如何适用相关税收协定的问题。认为当中国作为跨国纳税人的居民国进行抵免时,应当按照所得的归属确定相应所得在税收协定上的抵免义务;当中国作为常设机构所在地国进行抵免时,应比较其分别与所得来源地国和居民国缔结的税收协定,以该所得规定较低的预提税税率来计算可抵免境外所得税税额。

This paper makes a discussion into how China should apply tax treaties for income tax credit in a ＇typical triangular case＇, and argues that when China as the resident country of transnational taxpayers makes tax credit, the credit obligation in respective tax treaties shall be decided according to personal attribution of the income; when China as non-resident country for permanent establishment of foreign enterprise, in order to compute the for- eign tax credit, it shall apply the lower withholding tax rate of the two tax treaties which it concluded with source country of the income and resident coun- try of the enterprise that the permanent establish- ment belongs to.