税收确定性视野下支柱一争议预防与解决机制评析  

On the Dispute Prevention and Resolution of Pillar One from the Perspective of Tax Certainty

作　　者：张泽平[1] 戴婧 Zeping Zhang;Jing Dai

机构地区：[1]华东政法大学国际税法研究中心

出　　处：《国际税收》2021年第10期49-56,共8页International Taxation In China

摘　　要：在税收确定性原则的指引之下,《支柱一蓝图报告》凸显了对争议预防的重视,试图在跨国公司自我评估金额A分配的基础之上,构建起一个由跨国公司、牵头税务机关、受影响的税务机关等共同组成的多边协调、紧密沟通、即时互动的税收确定性制度框架,体现了对传统机制的创新与传承。由于支柱一方案内生的多边性与复杂性,该机制存在规则设计不成熟、程序繁琐、成本高昂等诸多问题,尚待进一步完善。中国宜在审慎评估该机制对我国影响的基础上,积极参与相关规则的讨论与设计,确保在维护国家利益的同时,推动建立公正高效的国际税收争议预防与解决机制。Guided by the principle of tax certainty,the Pillar One Blueprint Report highlights the importance of dispute prevention,and attempts to build a tax certainty framework composed of multinationals,the leading tax administrations and the affected tax administrations,which has the feature of multilateral coordination,close communication and instant interaction.This framework reflects the innovation and inheritance of traditional mechanisms.However,due to the inherent multilaterality and complexity of the Pillar One plan,the mechanism has many problems such as immature rule design,complicated procedures,high costs,etc.,which needs to be further improved.China should actively participate in the process of international taxation reform on the basis of prudently assessing the impact of this mechanism,and promote the establishment of a fair and efficient tax dispute prevention and resolution mechanism.

关 键 词：支柱一 税收确定性 争议预防 争议解决 

分 类 号：F812.42[经济管理—财政学]