全球最低税博弈:支柱二GloBE规则最新方案述评  

A Global Minimum Tax Game:A Review on the Latest Pillar Two Solution

作　　者：何杨 廖鎏曦 杨宇轩 HE Yang;LIAO Liuxi;YANG Yuxuan

机构地区：[1]中央财经大学财政税务学院

出　　处：《国际税收》2022年第7期14-22,共9页International Taxation In China

摘　　要：作为国际税改多边方案的重要内容,“支柱二”旨在通过设定全球最低税,尽可能消除有害国际税收竞争的制度基础。其中,“支柱二”GloBE规则需要通过修改各国国内法的方式实施,由此产生的对各国征税权的影响成为各方博弈中关注的焦点。本文主要梳理分析“支柱二”GloBE规则的最新进展,重点分析GloBE规则对来源国优先征税权的影响以及来源国可能的应对方式。尽管GloBE规则为各国共同努力消除税基侵蚀和利润转移(BEPS)提供了机会,但在其实施的过程中需要充分协调各国国内税制,我国也应积极应对,为支柱二方案的落地做好准备。As an important part of the multilateral solution of global tax reform,the Pillar Two aims to eliminate the institutional basis of harmful international tax competition as much as possible by introducing the global minimum tax.Among them,The GloBE rules needs to be implemented by revising the domestic laws of contracting countries,and the resulting impact on the taxing rights of these countries has become the focus of attention in the game of all parties.The paper mainly analyzes the latest progress of the GloBE rule,focusing on the impact of the GloBE rule on the priority taxing right of the source countries and their possible responses.Although the GloBE rule provides an opportunity for countries to work together to eliminate base erosion and profit shifting,its implementation needs to fully coordinate the domestic tax systems of contracting countries.China should also actively respond and prepare for the implementation of the Pillar Two.

关 键 词：支柱二方案 GloBE规则 最低税 国际税收竞争 

分 类 号：F810.42[经济管理—财政学]