从BEPS1.0到BEPS2.0:国际税改“双支柱”方案的历史溯源、体系建构与发展趋势(下)  

From BEPS 1.0 to BEPS 2.0:Historical Tracing,System Construction,and Development Trends of the Two-Pillar"International Tax Reform(Part 2)

作　　者：刘奇超 沈涛 曹明星 LIU Qichao;SHEN Tao;CAO Mingxing

机构地区：[1]天津市滨海新区财政局 [2]华东政法大学国际法学院 [3]中央财经大学财经研究院

出　　处：《国际税收》2024年第2期31-40,共10页International Taxation In China

基　　金：国家社会科学基金后期资助项目“新时代国际税收治理问题研究”(项目编号:G2021115002L)的阶段性研究成果。

摘　　要：三、从BEPS1.0到BEPS2.0的发展趋势从发展脉络讲,因发轫于20世纪20年代、运行已百余年的国际税收规则体系落后于全球化进程与商业环境的变迁,BEPS1.0以“零敲碎打”补丁式修改和完善规则体系为主。89而为全面应对经济数字化带来的税收挑战,BEPS2.0则是对现行国际税收规则体系的自然延伸和自我强化为主的有限度地改革创新。两者之间密切关联,实现了在模式上的深化治理、理论上的守正创新、规则上的适度突破、程序上的整合优化。The deep development of economic digitalization and globalization has brought a series of challenges to the international tax rules that have been in operation for a century.In response to the concerns of international community,the G20/OECD launched the BEPS 1.0 reform in 2013.Although its 15 action5 blocked the loopholes in international tax rules to some extent,they did not touch on the fundamental issues of readjustment and allocation of taxing rights between countries.To this end,the G20/OECD BEPS Inclusive Framework proposed the BEPS 2.0 reform in January 2019,referred to as the Two-Pillar Solution.This Solution consists of Pillar One to address the redistribution of specific profit taxing rights for multinational enterprises and Pillar Two to address the remaining BEPS issue.After multiple rounds of negotiations,it has been nearly fully completed.From the perspective of development trends,there is a close correlation between BEPS 1.0 and BEPS 2.0,which is mainly manifested in four aspects:comprehensively deepening governance models,adhering to the development of innovative theories,moderately breaking through rule construction,and integrating and optimizing procedural matters.Two-Pillar Solution is the result of overlaying conflicting and potentially conflicting taxing rights and new systems in the form of common technical standards on existing rules.It is a compromise plan that makes modest but significant changes to the existing international tax framework.However,it undoubtedly has epoch-making significance for the international community to seek and design a globally fair,sustainable and modern international tax paradigm system in the future.

关 键 词：历史溯源 自我强化 BEPS 国际税收规则 规则体系 整合优化 守正创新 双支柱 

分 类 号：F811.4[经济管理—财政学]