“一带一路”跨境融资合同中的利息所得包税问题研究

Research on Issues of Interest Income Tax packet in Cross Border Financing Contract under the Belt and Road

在＂一带一路＂建设中,跨境资金融通对＂走出去＂企业的境外经营活动具有重要的支持、促进作用。然而,在国内融资机构与＂走出去＂企业所签订的跨境融资合同中,均存在着要求借款人实际承担利息预提税的包税条款。通过包税条款的调整,国内融资机构从事跨境融资业务的利息税负水平将明显低于从事国内融资业务的利息税负水平,从而使国内融资机构在跨境融资业务中可以获得更高的收益。而包税条款下的来源地税负对＂走出去＂企业造成了额外的较为沉重的经济负担。包税条款虽然是国际融资业务实践中的惯例安排,但它一般并不具有正当性、合法性。为减轻＂走出去＂企业的跨境融资成本,支持、促进＂一带一路＂建设,应当对跨境融资包税问题确立法律规制的基本原则,并寻求综合治理措施、方法。

In the construction of the Belt And Road, cross - border financing is of great support to the overseas operation activities of enterprises. However, in the cross - border financing contract signed by do- mestic financing institutions and ＂going out＂ enterprises, in general, there is a package of tax terms that re- quires borrowers to actually bear interest withholding tax. Through the adjustment of the package tax provi- sions, the interest tax burden of domestic financing institutions engaged in cross - border financing business will be significantly lower than the level of interest tax burden in domestic financing business, so that do- mestic financing institutions in cross -border financing business can get higher returns. However, the local tax source under the package tax has caused an additional heavy economic burden on the ＂going out＂ enter- prises. Although the package tax clause is a routine arrangement in the practice of international financing business, it does not have legitimate legitimacy. In order to reduce the ＂going out＂ enterprises cross - bor- der financing costs, and to support and promote the construction of the Belt and Road, the basic principles and comprehensive measures and methods for the legal regulation of cross border financing package tax should be formed.