《国家税务总局关于境内机构向我国银行的境外分行支付利息扣缴企业所得税有关问题的公告》规定,境内机构向我国银行境外分行支付利息不再源泉扣缴企业所得税。本文分析了新政策的变化,指出了可能存在的风险,并提出了相关建议。 “Notice of the State Administration of Taxation on Issues Concerning the Withholding of Enterprise Income Taxes on Interests Payed by Domestic Institutions to Overseas Branches of China’s Banks” stipulates that domestic institutions will no longer withhold corporate income tax at the source of interest paid to overseas branches of Chinese banks. This article analyzes the changes in the new policy, points out the possible risks, and puts forward some suggestions.