支柱二方案全球进展与保持我国税制竞争力的思考  

On the Global Progress of Pillar Two and Maintaining the Competitiveness of China's Tax System

作　　者：何杨[1,2] 陈依珑 龙云飞 HE Yang;CHEN Yilong;LONG Yunfei

机构地区：[1]中央财经大学财政与税务学院 [2]北京嘉和信永税务师事务所

出　　处：《国际税收》2023年第7期11-17,共7页International Taxation In China

基　　金：中央财经大学青年科研创新团队支持计划资助。

摘　　要：支柱二全球反税基侵蚀(GloBE)规则以共同方案作为基础,推动全球最低税在较为广泛的国家或地区实施,已经成为影响国际税收竞争方式和跨国企业集团投资架构的重要改革。本文通过比较公开承诺或计划实施GloBE规则的国家或地区所采取的方案,提出在应对GloBE规则加速实施的背景下保持我国税制竞争力的政策考量。GloBE rules under Pillar Two,based on a common plan to promote the implementation of global minimum tax in a wide range of countries and regions,have become an important reform affecting the international tax competition mode and the investment structure of multinationals.By comparing the schemes taken by countries and regions which have publicly committed to or plan to implement the GloBE rules,this paper puts forward the policy considerations of maintaining China's international tax competitiveness in the context of the accelerated implementation of GloBE rules.

关 键 词：支柱二 全球反税基侵蚀规则 国际税收竞争 税收优惠 

分 类 号：F810.42[经济管理—财政学]