摘要 为了避免国家间双重征税的问题，各国纷纷采用了境外税收抵免制度和免税制度。本文以韩国为例，以韩国大法院针对中国企业作出的判决为切入点，探 究韩国境外所得税收抵免制度，以期为我国企业在韩国的税务筹划提供参考和借鉴。 一、问题的提出 根据属人和属地原则，国际税收管辖权一般可分为居民税收管辖权和来源地税收管辖权。在国际税收实践中，大多数国家对该两种税收管辖权并行使用， 对本国居民境内外所得以及非居民境内所得一并进行征税。不同国家/法域的双重征税必然会导致对同一个纳税人的同一个应税所得重复征税的问题。为 了减轻和消除国际重复征税的问题，各国纷纷建立了境外（外国）税收抵免制度和免税制度。其中，境外税收抵免制度是指，对本国居民的境外所得征税 时允许其用国外已纳税款来抵扣在本国应缴纳的税额的制度。境外税收免税制度是指，对本国居民来源于境外并已在来源国纳税的所得免于征税的制度 [1]。 本文中拟探讨的韩国实行境外税收抵免制度，对韩国居民企业以及非居民企业在韩国境内设立的机构、场所取得的来源于韩国境外的所得统一进行税收抵 免，允许纳税人用其在境外缴纳的税款冲抵在韩国应缴纳的税款。然而，韩国大法院（韩国最高级别法院）通过判决 ...

本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容 的真实性、准确性和完整性承担法律责任。 四川路桥建设集团股份有限公司（以下简称公司）分别于2025年3月4日、2025年3月20日召开了第八届 董事会第五十三次会议、2025年第三次临时股东会，审议通过了《关于全资子公司向其控股子公司提供 财务资助的议案》，同意公司全资子公司四川公路桥梁建设集团有限公司（以下简称路桥集团）向其控 股子公司眉山天环基础设施项目开发有限责任公司（以下简称眉山天环公司）提供不超过32,086万元借 款，借款期限为3年，利率不高于贷款市场报价利率，具体以实际借款协议为准。同时，眉山天环公司 参股股东蜀道投资集团有限责任公司（以下简称蜀道集团）也将向其提供借款，借款条件同路桥集团。 （具体内容详见公司在上海证券交易所网站披露的公告编号为2025-023的《四川路桥关于全资子公司向 其控股子公司提供财务资助的公告》。）近日，路桥集团与眉山天环公司签订了《借款合同》，现就合 同的主要内容公告如下： 8.其他：本协议经双方代表签字并加盖公章后生效，贷款本息全部清偿后自动失效。 路桥集团及蜀道集团已根据 ...

Core Viewpoint - The company has announced the acceptance of financial assistance and related transactions, including a borrowing agreement with Shanghai Angui Investment Management Co., Ltd. for a total amount not exceeding RMB 990 million with a 6.5% annual interest rate [1][2]. Group 1: Borrowing Agreement - The company signed a conditional borrowing contract with Shanghai Angui, allowing for the disbursement of up to RMB 990 million within 12 months from the first loan issuance [2]. - Each loan disbursed will have a repayment period of 12 months from the date of issuance, with a simple interest rate of 6.5% [2]. - In case of default on interest or principal payments, the company will incur a penalty of 0.03% per day on the overdue amount [2]. Group 2: Pledge Agreements - The company entered into several pledge agreements to secure the borrowing, including pledging its holdings in Shanghai Guangye and receivables from various partnerships [3][4]. - The pledged assets include 973,300,000 shares of a limited partnership with a paid-in capital of RMB 457.505 million, and receivables totaling RMB 4.4 billion and RMB 4.1 billion from different investment centers [3][5]. - The pledge will cover all principal and interest balances under the borrowing agreement, as well as any penalties and reasonable costs incurred by Shanghai Angui for enforcing the pledge [4][5].

Group 1 - The company announced the early repayment of a loan to an affiliated party, which is a normal market transaction [3][4] - The loan amount was 100 million yuan with a term of 3 months and an interest rate of 5% [2] - The total interest paid during the loan period was 680,555.56 yuan [3] Group 2 - The early repayment is expected to lower the company's debt-to-asset ratio and reduce financing and financial costs [4] - The debt and guarantee relationship between the company’s subsidiary and the affiliated party has been terminated following the repayment [3]

Core Viewpoint - The article discusses the recent financial transactions between Vanke and its major shareholder, Shenzhen Metro Group, highlighting the ongoing borrowing relationship and the financial challenges faced by both entities [1][2]. Group 1: Borrowing Transactions - Shenzhen Metro Group has provided Vanke with a loan of up to 3 billion yuan, marking the fifth loan this year, with a consistent interest rate of 2.34% and a three-year term [1]. - The total amount borrowed by Vanke from Shenzhen Metro Group this year has reached 14.852 billion yuan [2]. - The recent loan is intended for repaying bond principal and interest, as well as other designated loan interests approved by Shenzhen Metro Group [1]. Group 2: Financial Health of Shenzhen Metro Group - Shenzhen Metro Group reported a net asset of 301.492 billion yuan and an annual revenue of 21.189 billion yuan, but faced a net loss of 33.46 billion yuan [2]. - The losses incurred by Vanke in 2024 have led to investment impairment losses for Shenzhen Metro Group, further impacting its financial performance [2]. Group 3: Upcoming Financial Obligations - Vanke is approaching critical financial deadlines, with a debt of approximately 5.9 billion yuan due in July and another 1.2 billion yuan due in mid-June [2]. - Industry insiders suggest that the frequent borrowing from Shenzhen Metro Group is a temporary measure to navigate immediate financial pressures, indicating that if market conditions do not improve in the second half of the year, borrowing may not provide a long-term solution [2].

Group 1 - The company approved a financial assistance proposal for its wholly-owned subsidiary to provide a loan of up to 320.86 million yuan to its controlling subsidiary [1] - The loan has a term of 3 years and an interest rate not exceeding the loan market quotation rate, with specific terms to be defined in the actual loan agreement [1] - The controlling subsidiary's shareholder, Shudao Investment Group, will also provide a loan under similar conditions [1] Group 2 - A loan agreement has been signed between the two parties, with the principal and interest to be repaid in a lump sum upon maturity [2] - The loan is intended to be used primarily for repaying shareholder loans [2] - In case of disputes, the parties will seek resolution through negotiation or mediation, and if unsuccessful, will resort to litigation in the local court [2]