支柱二规则的推进对国际税收竞争及我国税收优惠政策的影响  

The Influence of the Improvment of Pillar Two Advancement on International Tax Competition and China’s Tax Incentives

作　　者：管治华[1] 蔡文蕾 Guan Zhihua;Cai Wenlei

机构地区：[1]安徽大学经济学院财政学系

出　　处：《财政科学》2022年第7期106-115,共10页Fiscal Science

摘　　要：2021年12月,经济合作与发展组织就支柱二规则相关要素的具体设计给出了明确指示,支柱二规则取得了重大进展。其中“合格国内补足税”规则以及“基于实质的所得排除”规则将会在本文进行重点关注。经济数字化的快速发展使得税基侵蚀和利润转移的问题日益加剧,而支柱二规则的推进不仅是各国对国际税收规则竞争和妥协的结果,更意味着新的国际税收竞争格局的产生。本文旨在对新竞争格局进行分析,以找出我国当前税收优惠政策将会受到的影响,并提出相应的优化路径。In December 2021,OECD provided specific instruction on the detailed design of relevant elements of"Pillar Two",it mean that"Pillar Two"have made significant progress.This paper focuses on two elements:"Qualified Domestic Minimum Top-up Tax"rule and the"Substance-based Income Exclusion"rule.With the rapid development of digitization of economy,the problems of tax base erosion and the profit transfer are getting more and more serious.The advancement of Pillar Two is not only the result of competition and compromise among counties on international tax rules,but also the new pattern of international competition.This paper aims at analyzing the new competition pattern and find out the influence on domestic tax incentives and the optimization path.

关 键 词：支柱二规则 国际税收竞争 国际税收规则 数字经济 

分 类 号：F811.4[经济管理—财政学]