OECD最低税方案的政策目标与我国的实施路径  

The Policy Goal of the OECD Minimum Tax Plan and China’s Implementation Path

作　　者：薛皓天 XUE Hao-tian(Civil,Commercial Economic Law School,China University of Political Science and Law,Beijing 100088,China)

机构地区：[1]中国政法大学民商经济法学院,北京100088

出　　处：《税务与经济》2021年第4期11-22,共12页Taxation and Economy

摘　　要：OECD的支柱二方案提出了设定最低税,以期综合性地解决遗留的税基侵蚀与利润转移挑战。该方案由全球反税基侵蚀税制和应予征税规则两部分组成,前者又主要由居民国实施的所得纳入规则与来源国实施的征税不足规则组成,后者补充全球反税基侵蚀税制以简化和优先的方式适用。在2015年BEPS计划下,BEPS挑战主要指国际避税行为,这也是判断一国(地区)是否构成"有害税收竞争"的一项重要标准。事实上,最低税方案的主要目的不在于解决原BEPS计划下的国际避税风险,其客观意图在于限制国际税收竞争,这将改变传统的"有害税收竞争"概念,表现出对发展中国家税收主权的限制。关于所得纳入规则,有以之为启示完善受控外国公司规则,或将其作为新规补充受控外国公司规则适用的两条路径,而应予征税规则与征税不足规则则具有预提税的效果,应关注其与目前税收协定范本和国内法之间的协调。A minimum tax is proposed in Pillar 2 in order to comprehensively deal with tax base erosion and profit shifting.Pillar 2 consists of two parts:the global anti-base erosion tax system and taxable rules.The former is mainly composed of income inclusion rules implemented by the resident country and insufficient taxation rules implemented by the source country.The latter supplements GloBE and is applied in a simplified and prioritized way.Under the BEPS plan in 2015,the BEPS challenge mainly refers to international tax avoidance,which is also an important criterion for judging whether there is a"harmful tax competition"in a country(region).In fact,the main purpose of the minimum tax plan is not to prevent the risk of international tax avoidance under the original BEPS plan.Its objective intent is to restrict international tax competition.This will change the traditional concept of"harmful tax competition"and is used to limit tax sovereignty of developing countries.Regarding IIR,there are two ways:one is perfect rules of controlled foreign companies with IIR as enlightenment;the other is that IIR is used to supplement the application of CFC rules.Since taxation rulers and insufficient taxation rules have the function of provision for income tax,attention should be paid to the coordination of the relationship between the current tax treaty and domestic laws.

关 键 词：最低税 国际税收竞争 国际避税 受控外国公司 

分 类 号：F810.42[经济管理—财政学]