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什么是稅收饒讓?

2025-04-18 03:07:18
 
講師: 瀏覽次數:2561
 稅收饒讓是一種抵免政策,指居住國政府對居民在國外的優惠部分,視為已繳稅,不再征收。需要兩國簽訂雙邊稅收協議來完成。我國現階段有差額饒讓和定率饒讓。這是實施國想利用外資的一種表現,是一種經濟優惠政策,前提必須是此國間簽有協議。適用范圍有:對使用費,股息利息等稅前項目進行抵免;對營業稅進行抵免;其它雙方協議的項目。

     稅(shui)(shui)收(shou)饒(rao)(rao)讓(rang)(rang)又稱“虛擬抵(di)(di)(di)(di)(di)(di)免”和(he)“饒(rao)(rao)讓(rang)(rang)抵(di)(di)(di)(di)(di)(di)免”,指(zhi)居(ju)住國(guo)政府(fu)對(dui)其居(ju)民(min)在(zai)國(guo)外得到減免稅(shui)(shui)優惠的(de)(de)(de)那一部(bu)分,視同已經繳(jiao)納,同樣給予稅(shui)(shui)收(shou)抵(di)(di)(di)(di)(di)(di)免待遇,不再按(an)居(ju)住國(guo)稅(shui)(shui)法規定(ding)的(de)(de)(de)稅(shui)(shui)率予以補征。稅(shui)(shui)收(shou)饒(rao)(rao)讓(rang)(rang)是(shi)配合抵(di)(di)(di)(di)(di)(di)免方法的(de)(de)(de)一種(zhong)特殊方式(shi)(shi),是(shi)稅(shui)(shui)收(shou)抵(di)(di)(di)(di)(di)(di)免內(nei)(nei)容(rong)的(de)(de)(de)附加,它是(shi)抵(di)(di)(di)(di)(di)(di)免方法的(de)(de)(de)一種(zhong)特殊方式(shi)(shi),是(shi)稅(shui)(shui)收(shou)抵(di)(di)(di)(di)(di)(di)免內(nei)(nei)容(rong)的(de)(de)(de)附加。它是(shi)在(zai)抵(di)(di)(di)(di)(di)(di)免方法的(de)(de)(de)規定(ding)基礎上,為貫徹某種(zhong)經濟政策(ce)而(er)采取的(de)(de)(de)優惠措施(shi)。稅(shui)(shui)收(shou)饒(rao)(rao)讓(rang)(rang)這種(zhong)優惠措施(shi)的(de)(de)(de)實行,通常需(xu)要通過(guo)簽訂雙邊(bian)稅(shui)(shui)收(shou)協定(ding)的(de)(de)(de)方式(shi)(shi)子(zi)以確定(ding)。目前稅(shui)(shui)收(shou)饒(rao)(rao)讓(rang)(rang)抵(di)(di)(di)(di)(di)(di)免的(de)(de)(de)方式(shi)(shi)主要有差額饒(rao)(rao)讓(rang)(rang)抵(di)(di)(di)(di)(di)(di)免和(he)定(ding)率饒(rao)(rao)讓(rang)(rang)抵(di)(di)(di)(di)(di)(di)免兩種(zhong)。

 需要注意(yi)以下幾點:

    1、稅收饒讓抵免是締約國之(zhi)間意志(zhi)的(de)產物,必須通過(guo)雙(shuang)邊或多邊安排方能實現(xian)。

    2、稅收饒讓抵免(mian)的目的在于避免(mian)和消除法律性國際(ji)雙(shuang)重(zhong)征稅或經濟性國際(ji)雙(shuang)重(zhong)征稅,而(er)是為(wei)了(le)使來源地國利用外(wai)資的稅收優惠政策與措施真正(zheng)收到實際(ji)效果。

 

    3、稅收(shou)饒讓抵免(mian)是(shi)在(zai)抵免(mian)法基礎上發展起來的(de)一種特(te)殊的(de)抵免(mian)制(zhi)度。

 

  稅(shui)收(shou)(shou)(shou)饒讓抵(di)免(mian)(mian)的(de)(de)適用范圍(wei)一是(shi)對股(gu)息(xi)、利息(xi)和特許權使(shi)用費等(deng)預提(ti)稅(shui)的(de)(de)減免(mian)(mian)稅(shui)予(yu)(yu)以饒讓抵(di)免(mian)(mian)。二是(shi)對營業(ye)所得的(de)(de)減免(mian)(mian)稅(shui)給(gei)予(yu)(yu)稅(shui)收(shou)(shou)(shou)饒讓抵(di)免(mian)(mian)。三是(shi)對稅(shui)收(shou)(shou)(shou)協定締(di)結以后(hou),來(lai)源(yuan)地國政府依據國內稅(shui)法規定的(de)(de)新(xin)出臺(tai)的(de)(de)稅(shui)收(shou)(shou)(shou)優惠措施所作出的(de)(de)減免(mian)(mian)稅(shui),經締(di)約國雙方一致同意(yi),給(gei)予(yu)(yu)稅(shui)收(shou)(shou)(shou)饒讓抵(di)免(mian)(mian)。



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