全球最低税改革对中国税收优惠制度的影响与应对  

Global Minimum Tax Reform's Influences on China's Tax Incentives Regime and Response Measures

作　　者：陈镜先 Chen Jingxian

机构地区：[1]武汉大学国际法研究所

出　　处：《国际法研究》2023年第5期101-119,共19页Chinese Review of International Law

基　　金：国家社会科学基金重点项目“法典化时代中国国际反避税立法研究”(批准号:23AFX025)的阶段性成果。

摘　　要：在新发展格局下,中国为了推进创新驱动发展以及海南自由贸易港、粤港澳大湾区建设等战略,制定了较多的普惠性、行业性和地区性企业所得税优惠政策。然而,全球最低税改革将影响中国的税收优惠制度,进而对中国的征税权与竞争力带来双重挑战。根据中国现行税收优惠受到全球最低税改革的不同影响程度,可将中国现行税收优惠划分为高风险、中风险和低风险税收优惠。目前,世界上已有至少50个税收管辖区通过公众咨询、财政预算案或立法草案等形式应对全球最低税的转化实施。这些税收管辖区一方面引入合格国内最低补足税以维护自身的征税权,另一方面则优化税收优惠制度以维持自身的税制竞争力。中国应立足本国国情并借鉴国际经验,遵循有效性、法定性和实质性的原则推动完善税收优惠制度,引入合格国内最低补足税作为全球最低税改革的短期应对措施,并在中长期层面优化财税优惠措施。Under the new development paradigm,China has formulated a series of general,industrial and regional enterprise income tax incentives,in order to promote the development of innovation-driven development strategy and the construction of Hainan Free Trade Port and the Guangdong-Hong Kong-Macao Greater Bay Area.However,the global minimum tax reform will influence China's tax incentives regime,bringing challenges to both China's taxing right and tax competitiveness.According to the degrees of influence of the global minimum tax reform,China's current tax incentives can be divided into high-risk,medium-risk and low-risk.At present,at least 50 tax jurisdictions in the world have responded to the global minimum tax reform through public consultation,fiscal budget or legislative draft.On the one hand,these tax jurisdictions have introduced the qualified domestic minimum top-up tax to safeguard their taxing right.On the other hand,they optimize their tax incentives regime to maintain tax competitiveness.Based on its national conditions and drawing on international experience,China should follow the principles of effectiveness,tax legalism and economic substance to improve the tax incentives regime.China can introduce the qualified domestic minimum top-up tax as a short term response to the global minimum tax reform,and optimize fiscal and tax incentives measures in the medium and long term.

关 键 词：全球最低税改革 税收竞争 税收优惠 征税权 税制竞争力 合格国内最低补足税 

分 类 号：F812.42[经济管理—财政学]