双支柱方案:现行国际税收体系的自然延伸  

Two-Pillar Solution: A Natural Extension of the Existing International Tax System

作　　者：朱炎生[1] ZHU Yansheng

机构地区：[1]厦门大学法学院

出　　处：《税务研究》2022年第3期57-64,共8页

基　　金：研究阐释党的十九届四中全会精神国家社会科学基金重大项目“推动构建更加公正合理的国际税收治理体系研究”(项目编号:20ZDA104)的阶段性研究成果。

摘　　要：现行国际税收体系从经济忠诚原则和价值创造原则出发,关注征税权的划分和维护问题。双支柱方案尽管突破了现行国际税收规则的限制,采取了一系列新规则、新方法和新机制,却仍然与现行国际税收体系一样遵循相同的原则、关注相同的问题,同样采取限制生产要素运营地征税权的方法,解决征税权冲突,并且离不开现行国际税收体系的配合作用。因此,双支柱方案只是现行国际税收体系的自然延伸和自我强化,构成现行国际税收体系的必要组成部分。双支柱方案不是一种关于国际税收体系的新范式,而是一种应对经济数字化新情况的国际税收治理技术新模式。Attention has been paid to the allocation and protection of taxing rights within the existing international tax system following the principles of economic allegiance and value creation. As the existing international tax system has done, the Two-Pillar Solution still focuses on the same issues, following the same principles,and adopts the same restrictions on taxing rights of jurisdictions where productive factors operate in order to eliminate the conflict of taxing rights among jurisdictions, even though it introduces new rules, approaches and mechanisms. Moreover, the Two-Pillar Solution cannot operate without the backup and collaboration of the existing international tax system. Therefore, the Two-Pillar Solution, as a new technical mode of the international tax governance for addressing tax challenges of digitalization and a natural extension and self-reinforcement of the existing international tax system, is not a new paradigm of the international tax system but an integral part of the existing international tax system.

关 键 词：双支柱方案 国际税收体系 国际税收治理 国际税收规则 

分 类 号：F811.4[经济管理—财政学]