支柱二之应税规则的全景观照(下)  

A Panoramic View of Subject to Tax Rule of Pillar Two(Part 3)

作　　者：沈涛 刘奇超 李睿康 SHEN Tao;LIU Qichao;LI Ruikang

机构地区：[1]华东政法大学国际法学院 [2]天津市滨海新区财政局 [3]爱丁堡大学商学院

出　　处：《国际税收》2024年第7期38-44,共7页International Taxation In China

基　　金：国家社会科学基金重大项目“数字经济时代我国税收制度适配性研究”(项目编号:23&ZD064)的阶段性研究成果。

摘　　要：(接上期)四、应税规则的未来进路作为国际税改“双支柱”方案中一项相对“独立”运行的规则,STTR最终能否被广泛选择、又将以何种方式稳妥实施,已成为摆在各国、特别是发展中国家面前的一道“选择题”。目前,全球共有70多个发展中国家有权要求将STTR纳入其与BEPS包容性框架其他成员签署的双边税收协定中。~(50)当然,不单是OECD版的STTR可供各方选择,联合国版的STTR也备受一些发展中国家青睐。在STTR的实施进路方面,发展中国家宜统筹处理好以下四方面事宜,适时作出恰当的政策选择。Subject to Tax Rule(STTR),as an independent system operating under the global minimum tax of Pillar Two,is an indispensable part of the consensus reached by developing countries on the"Two-Pillar"international tax reform.Since its proposal presented by the OECD in February 2019,it has attracted international attention.From a policy perspective,STTR is a rule based on tax treaty that allows source countries to impose limited taxation on certain specific related payments subject to corporate income tax rates below 9%,in order to achieve the policy goal of restoring the limited taxing rights of the source country or,in some cases,supplementing the existing limited taxing rights retained by the source country.From the perspective of institutional design,STTR includes seven parts:operating mechanism,covered income,tax rate and its determination,exclusion and thresholds,anti-avoidance rules,administration and implications,which need to be systematically understood and applied in conjunction with corresponding commentary.From the perspective of implementation path,under individualized approach,each contracting party can amend their respective tax treaties through bilateral negotiations and incorporate the STTR model provisions into current tax treaties.Alternatively,relying on Multilateral Convention to Facilitate the Implementation of the Pillar Two STTR and its Explanatory Statement,STTR can be incorporated into the tax treaty system of contracting parties in bulk to ensure rapid,coordinated,and consistent implementation of the STTR by different contracting parties.From the perspective of future development,developing countries should combine their own realities,accurately grasp the effectiveness and implementation procedures of the STTR multilateral convention,scientifically handle the connection and application of the STTR with current tax rules,prudently evaluate the comprehensive impact of institutional transformation and implementation of the STTR,and rationally grasp the competitive application of the OECD versi

关 键 词：双边税收协定 发展中国家 应税 OECD 双支柱 STT 选择题 包容性 

分 类 号：F811.4[经济管理—财政学]