数字经济背景下剩余利润分配方法的发展趋势及其影响  

On the Development Trend and Influence of Residual Profit Allocation Methods under the Background of Digital Economy

作　　者：李旭红[1,2] 白雪苑 蔡雪山 Xuhong Li;Xueyuan Bai;Xueshan Cai(不详)

机构地区：[1]北京国家会计学院财税政策与应用研究所 [2]国家税务总局北京市税务局第一税务分局

出　　处：《国际税收》2021年第1期49-56,共8页International Taxation In China

摘　　要：剩余利润的分配方法一直是跨国企业税收研究关注的重点。2020年10月12日,OECD发布《数字化带来的税收挑战——支柱一蓝图》,旨在通过建立不同于传统独立交易原则的公式化利润分配方法,将更多的剩余利润分配至市场或用户所在地。《支柱一蓝图》是"三段式分配机制"向"两段式分配机制"的迭代革新,同时在增强税收的确定性及便利性的基础上增加剩余利润分配的技术细节。本文基于《支柱一蓝图》的剩余利润分配方法,分析其对国际税收规则的影响,并针对我国的相关税法及征管改革提出相应的建议。The method of residual profit allocation has always been the focus of research on multinational enterprise taxation. On 12 October 2020, the OECD released the Tax Challenges Arising from Digitalisation ― Report on Pillar One Blueprint, which aims at distributing more residual profits to market jurisdictions or the location of users by establishing a formula profit allocation method that is different from the traditional arm’s length principle. The Pillar One Blueprint is an iterative innovation from the three-stage distribution mechanism to the two-stage distribution mechanism, while adding the technical details of residual profit distribution on the basis of enhancing tax certainty and convenience. The paper then analyses the impact of the residual profit distribution method of Pillar One Blueprint on international tax rules, and puts forward relevant suggestions on China’s tax reforms.

关 键 词：数字经济 利润分配 支柱一 国际税收规则 蓝图 

分 类 号：F810.42[经济管理—财政学]