“双支柱”方案背景下世界公司所得税改革:动态及趋势  

Global Corporate Income Tax Reforms in the Context of the Two-Pillar Solution:Developments and Trends

作　　者：罗秦 牟岫筠 LUO Qin;MU Xiuyun

机构地区：[1]上海立信会计金融学院财税与公共管理学院 [2]国家税务总局青岛市城阳区税务局

出　　处：《国际税收》2024年第7期3-13,共11页International Taxation In China

摘　　要：公司所得税是直接影响资本跨国流动的重要税种,对一国税制竞争力有显性影响,故各国公司所得税的改革动态备受关注。本文主要基于经济合作与发展组织最新《税收政策改革报告》,在分析近几年世界经济形势动态的基础上,重点考察2021年以来世界公司所得税改革的主要动态特征,探讨其改革背后的动因,展望“双支柱”方案背景下世界公司所得税的未来发展趋势。Corporate income tax is an important tax category that directly affects the cross-border flow of capital,and has a significant impact on the competitiveness of a country's tax system.Based on the OECD Tax Policy Reforms 2023,this paper analyzes the developments of the world economic situation in recent years,focuses on the main features of the global corporate income tax reforms since 2021,discusses the driving forces behind these reforms,and looks forward to the future development trend of the global corporate income tax under the background of the Two-Pillar Solution.

关 键 词：公司所得税 税制改革 “双支柱”方案 数字经济 全球税收治理 

分 类 号：F810.42[经济管理—财政学]