越南实施全球最低税对中国“走出去”企业的影响与应对——以浙江跨国企业集团为例  

Impacts of Vietnam’s Global Minimum Tax Implementation on Chinese“Going Global”Enterprises and the Countermeasures:A Case Study of Zhejiang MNE Groups

作　　者：黄碧波 徐迪佳 曹炜 HUANG Bibo;XU Dijia;CAO Wei

机构地区：[1]国家税务总局浙江省税务局 [2]国家税务总局杭州市税务局 [3]国家税务总局嘉兴市税务局

出　　处：《国际税收》2025年第1期58-65,共8页International Taxation In China

摘　　要：自2024年1月1日起,越南《关于按规定征收额外企业所得税以防止全球税基侵蚀(全球最低税)的决议》正式生效实施。越南全球最低税主要涵盖收入纳入规则和合格国内最低补足税规则,并引入国别报告安全港规则。本文在总结中国跨国企业集团对越南投资现状并对部分浙江跨国企业集团进行调研的基础上,探讨越南实施全球最低税对中国“走出去”企业的潜在影响,并从实施初期和长远机制两个角度提出对策建议。从短期看,跨国企业集团可将适用安全港规则作为现阶段的应对策略;从长远看,建议积极关注国际税改动态、充分开展投资尽职调查、提高税收遵从意识。同时,为服务好中国跨国企业集团,建议提高税收政策的可预见性、深化跨境税收服务以及完善财税优惠措施。Since 1 January 2024,the Resolution on Levying Additional Corporate Income Tax in Accordance with Regulations to Prevent Global Tax Base Erosion(Global Minimum Tax)in Vietnam has come into effect.Vietnam’s global minimum tax mainly covers the Income Inclusion Rule and the Qualified Domestic Minimum Top-up Tax rule,and introduces the CbCR safe harbor rule.Based on summarizing the current situation of Chinese MNE groups’investments in Vietnam and conducting researches on some Zhejiang MNE groups,the paper explores the potential impact of Vietnam’s implementation of global minimum tax on Chinese“Going Global”enterprises,and puts forward suggestions from two aspects of the initial implementation stage and the long-term mechanism.In the short term,MNE groups can take applying the safe harbor rules as the coping strategy at the current stage.In the long run,it is recommended to actively follow the development of international tax reforms,conduct thorough investment due diligence,and enhance tax compliance awareness.Meanwhile,to better serve Chinese MNE groups,tax authorities should improve the predictability of tax policies,deepen cross-border tax services,and improve fiscal and tax incentives.

关 键 词：“双支柱”方案 支柱二 全球最低税 安全港规则 “走出去”企业 

分 类 号：F810.42[经济管理—财政学]