OECD支柱二方案:挑战与应对  

OECD Pillar Two Proposal:Challenges and Responses

作　　者：崔晓静[1] 刘渊 Xiaojing Cui;Yuan Liu

机构地区：[1]武汉大学法学院

出　　处：《国际税收》2021年第9期51-64,共14页International Taxation In China

基　　金：国家社科基金重大项目“‘一带一路’建设与中国国际税收法律制度改革创新研究”(项目编号:18ZDA100)的阶段性研究成果。

摘　　要：2021年7月1日,130个包容性框架成员就支柱二方案达成一致意见。支柱二旨在构建一项公平的国际税收体系,要求跨国公司就其全球所得至少承担15%税负。对于中国而言,支柱二将影响中国"双循环"新发展格局的形成,阻碍"一带一路"建设,抑制海南自贸港的国际税制改革,并减缓粤港澳大湾区的一体化进程。面对这一挑战,建议中国积极推动达成更加包容、平衡、完善的支柱二最终共识方案,同时为维护中国利益,建议在全面、系统审视国内税收优惠政策的基础上,倡议相互匹配式的排除适用机制,保留现行税收协定下的预提税优惠与税收饶让,并坚持海南自贸港的"参股豁免"制度,主张使其成为支柱二的例外条款。On 1 July 2021,130 Inclusive Framework members reached an agreement on Pillar Two proposal that aims to build a fair international taxation system,imposing at least 15%tax on the global income of multinational enterprises.However,Pillar Two would influence the formation of Chinese new"dual circulation"development pattern,hinder the Belt and Road Initiative and Hainan Free Trade Port’s international tax reform as well as slow down the integration process of Guangdong-Hong Kong-Macao Greater Bay Area.Faced with these challenges,the paper puts forward relevant suggestions,including actively promoting the conclusion of a more inclusive,balanced and improved final consensus on Pillar Two,comprehensively reviewing domestic tax incentives,applying mutually matching exclusion mechanism,continuing to retain existing withholding income tax benefits and tax sparing under Chinese tax treaties,as well as adhering to the participation exemption system in Hainan Free Trade Port and making it an exception clause of Pillar Two.

关 键 词：支柱二 “双循环”新发展格局 “一带一路”倡议 海南自贸港 粤港澳大湾区 

分 类 号：F810.42[经济管理—财政学]