支柱二全球最低税在中国香港地区先行实施的影响评估(下)——以河套深港科技创新合作区深圳园区为例  

On the Impact Evaluation of the Implementation of Pillar Two Global Minimum Taxation in Hong Kong SAR,China:A Case Study of Shenzhen Park of Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone(Part 2)

作　　者：王丹[1] 吴玉梅 张玮 邓小雄 WANG Dan;WU Yumei;ZHANG Wei;DENG Xiaoxiong

机构地区：[1]国家税务总局深圳市税务局

出　　处：《国际税收》2024年第9期44-46,共3页International Taxation In China

摘　　要：(四)小结从前文分析可知:在第一阶段,中国内地、香港地区均未实施支柱二,此时属于中国香港地区的优势期,跨国企业集团更倾向于投资税收政策更优惠的中国香港地区;在第二阶段,中国香港地区先行实施支柱二,此时属于深圳红利期,跨国企业集团可能因在中国香港地区税负上升而将投资目光转向河套合作区深圳园区;在第三阶段,假设中国内地、香港地区均实施支柱二,此时跨国企业集团可能从税费服务、科研创新、人才吸引力等因素考虑投资何地(见表2)。At present,many jurisdictions have successively introduced and implemented Pillar Two global minimum tax.Hong Kong SAR,China has announced plans to implement Pillar Two related rules for large multinational groups starting from 2025.This article evaluates the impact of Pillar Two on the Shenzhen Park of Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone in three stages.The study shows that the early implementation of Pillar Two global minimum tax in Hong Kong SAR,China may prompt multinational groups to adjust their investment structures and shift their investment perspectives to Chinese mainland,creating a dividend period for the development of the Shenzhen Park.This article suggests that the Shenzhen Park can enhance its attractiveness in the first stage through financial openness,tax incentives,and technological innovation efficiency.In the second stage,it can play a role in improving management mechanisms,strengthening government guidance,and optimizing service measures.In the third stage,it can maintain its attractiveness through adjusting tax incentives,optimizing tax systems and seeking extra-tax measures.

关 键 词：税收政策 人才吸引力 跨国企业集团 中国香港地区 科研创新 影响评估 税费 园区 

分 类 号：F812.42[经济管理—财政学] F276.7