OECD“双支柱”国际税改方案:落地与应对  

OECD Two-Pillar International Tax Reform Solution:Transposition and Response

作　　者：朱青[1] 白雪苑 ZHU Qing;BAI Xueyuan

机构地区：[1]中国人民大学财政金融学院

出　　处：《国际税收》2023年第7期3-10,共8页International Taxation In China

摘　　要：截至2023年6月,已有139个OECD/G20税基侵蚀和利润转移包容性框架成员原则上就“双支柱”方案达成一致。当前,“双支柱”方案似乎已经驶向两个独立的轨道,支柱一仍在筹备和推进,支柱二已经进入立法阶段。然而,“双支柱”方案的制度设计和有效实施似乎是两回事,同样一项规则在不同经济体量的国家中可能形成截然不同的效果。并且,方案在实施过程中也难以兼顾各方利益诉求,容易引发诸多技术、法律问题和政治风险。鉴于此,本文总结“双支柱”国际税改方案的最新进展以及各国立场,并针对我国落地执行中可能存在的问题进行研究和探讨。139 OECD/G20 BEPS Inclusive Framework members have reached an agreement in principle on the Two-Pillar Solution as of June 2023.Currently,the Two-Pillar Solution seems to have sailed on two independent tracks.Pillar One is still being prepared and promoted,and Pillar Two enters its legislative process.However,the institutional design and effective implementation of the Two-Pillar Solution seem to be two different things,and the same rule may have very different effects in countries of different economic sizes.Moreover,it is difficult to accommodate the interest demands of all parties in the process,causing many technical and legal problems as well as political risks.In this context,the latest progress of the Two-Pillar international tax reform program and the positions of various jurisdictions are reviewed in this paper,and the possible problems in China's implementation are discussed.

关 键 词：“双支柱”方案国际税收规则 支柱一 支柱二 

分 类 号：F810.42[经济管理—财政学]