全球最低税改革对跨国石油公司的影响研究  

Study On The Impact Of Global Minimum Tax Reform On Multinational oil Companies

作　　者：冯金 

机构地区：[1]中国海洋石油集团有限公司

出　　处：《中国石油企业》2024年第11期89-92,136,共5页China Petroleum Enterprise

摘　　要：近年来,数字化经济的快速发展以及跨国企业的税基侵蚀和利润转移问题,给各国税收征管带来了挑战。2021年10月8日,OECD与G20召开税基侵蚀与利润转移包容性框架大会,更新发布《关于应对经济数字化税收挑战“双支柱”方案的声明》,标志着国际税收治理跨人BEPS2.0时代。根据该声明,2024年是推进“双支柱”方案的重要年份。2024 will be an important year to promote the"two-pillar"package.At present,the landing of pillar 1 is quite uncertain,its implementation time has been postponed from the original 2023,and the prospect of the international community to agree on the final plan of pillar 1 is still unclear;pillar 2 policy has been basically determined,and many countries around the world began to enter the legislative stage.For multinational oil companies,due to the transnational and complexity of their business,the implementation of pillar 2 policy will have a significant impact.

关 键 词：跨国石油公司 跨国企业 数字化经济 税基侵蚀和利润转移 税收征管 税基侵蚀与利润转移 国际税收治理 双支柱 

分 类 号：F81[经济管理—财政学]