贷款利息外费用的认定--一起印度税收事先裁定案的启示

Determination of Loan Fees Other than Interest:Implications of an Indian Tax Advance Ruling Case

目前,商业银行在开展贷款业务中,除了收取贷款利息外,往往还要收取前端费、承诺费等利息外费用。由于缺乏明确规定,对上述贷款利息外费用是否应当征税、如何征税的问题在实践中容易发生争议。印度事先裁定局对一起关于贷款利息外费用的税收争议进行了裁定,针对纳税人和税务机关关于贷款利息外费用是否应按照利息、技术服务费或营业利润纳税的争议,裁定认为贷款利息外费用中的部分与债权债务有关的费用应按照利息纳税。中国商业银行在开展海外贷款业务的过程中,应当主动了解东道国关于贷款利息的相关税法规定,做到依法纳税。如果发生涉税争议,可以积极运用税收事先裁定机制维护自身的合法权益。

At present, commercial banks often charge extra-interest fees in the loan business, such as front-end fees and commitment fees. Due to the lack of clear regulations, it is easy to cause disputes in practice on whether taxes should be levied on loan fees other than interest and how to pay relevant taxes. The Indian Authority for Advance Rulings ruled on a tax dispute over loan fees other than interest. In response to a dispute between taxpayers and tax authorities as to whether loan fees other than interest should be regarded as interest income, fees for technical services or business income and taxed accordingly, the ruling held that some of the fees related to debt claims shall be treated as interest. In the process of running overseas loan business, Chinese commercial banks should take the initiative to understand the relevant tax laws of the host country on loan interest and pay taxes in accordance with the law. If a tax-related dispute arises, Chinese commercial banks should actively use the tax advance ruling mechanism to safeguard their legitimate rights and interests.