全球最低税引发的各国立法变革及我国应对之若干思考(下)  

Some Thoughts on Legislative Changes in Various Countries Triggered by the Global Minimum Taxation and China's Response(Part3)

作　　者：邱冬梅[1] QIU Dongmei

机构地区：[1]厦门大学法学院

出　　处：《国际税收》2024年第4期32-39,共8页International Taxation In China

基　　金：研究阐释党的十九届四中全会精神国家社会科学基金重大项目“推动构建更加公正合理的国际税收治理体系研究”(项目编号:20ZDA104);福建省社会科学基金法学一般项目“全球最低税落地实施引发的立法改革及我国应对研究”(项目编号:FJ2024B039)的阶段性研究成果。

摘　　要：(接上期)四、我国应对支柱二的若干思考(一)已设置CFC税制的辖区是否还需要引入GloBE规则?在GloB E规则初具雏形时,鉴于CFC税制与IIR之间的相似性,曾有学者提出,如果一辖区已设置CFC税制,即便不引入GloB E规则,鉴于CFC税制优先于IIR适用的顺位,也可以通过修改已有的CFC税制规则,如扩大CFC定义、完善确定CFC可归属所得的规则、优化CFC税制的豁免规则等,维护该辖区作为投资者所在居民国的征税权。Starting from the year of 2024,the global minimum tax is applicable to the in-scope multinational enterprises.A number of jurisdictions have transposed the rules into their domestic laws or are in the legislative process to transpose the GloBE rules.This paper sorts out the rule ordering when the Pillar Two interacts with domestic enterprise income tax laws,and suggests that China shall take use of the opportunity in this global tax reform to improve its domestic enterprise income tax regime and enhance tax administration,and identify the path for the implementation of Pillar Two in China.

关 键 词：征税权 立法变革 豁免规则 我国应对 相似性 若干思考 投资者 

分 类 号：D912.2[政治法律—民商法学] D922.22[政治法律—经济法学]