欧盟利息税指令及其对我国的借鉴

利息税是影响资本流动的一个重要因素,欧盟长期以来致力于协调成员国间的利息税制度。欧盟利息税指令的出台历经坎坷。利息支付情况的信息交换制度是该指令的核心,同时指令还在过渡期内规定了可选择的预提税制度,从而有效地协调了支付地国、税收居民国和受益人之间的利益。指令在对利息支付的定义、预提税的计算以及祖父条款的适用方面存在一定的问题,还需进一步完善。指令对我国利息税制度的健全完善尤其是利息税协调制度的建立有着重要的借鉴意义。

EU Directive on Taxation of Interest and Its Reference Value to China

Taxation of interest is an important element that affects the movement of capital.For a long time the EU endeavored to harmonize the taxation among its member states and it was very difficult to adopt the 2003 Directive on taxation of interest.Exchange of information concerning interest payment is the core of this Directive.Moreover,the Directive provides an alternative withholding tax in the transitional period that effectively balances the interests of the state where interest is paid,the state where the payee resides,and the beneficial.Though the definition of interest payment,the calculation of withholding tax and application of the grandfather provision are not perfect,the Directive has significant reference value to China while China is improving and harmonizing her taxation of interest.