OECD支柱一超额利润征税权规则的国内适用研究  

Research on the Domestic Application of the Rule of Taxing Right to Residual Profits in OECD Pillar One

作　　者：毛彦 

机构地区：[1]深圳大学法学院 [2]深圳大学法律与科技研究院

出　　处：《武大国际法评论》2024年第6期35-49,共15页Wuhan University International Law Review

基　　金：深圳大学高水平大学三期建设“人文社会科学高层次团队”领军学者创新团队项目(24LJXZ09)的阶段性研究成果。

摘　　要：OECD支柱一金额A旨在向市场国分配超大型跨国集团部分超额利润的征税权,相关规则如何在包容性框架成员境内顺利适用,成为现阶段的关键议题。然而,超额利润征税权在课税客体、纳税主体等实体性事项以及联结度、税基确定等技术性事项上,都与我国企业所得税法的既有规则存在着实质冲突。超额利润征税权的特殊性,导致无法依照我国传统税收协定的直接适用模式,而是需要找寻兼具正当性和可行性的国内适用方案。立足于我国条约适用和税收协定适用的基本立场,综合考虑我国税收立法传统和既有法律规范,由全国人大常委会决定批准《实施支柱一金额A的多边公约》,配合国务院制定行政法规,是超额利润征税权规则在我国境内适用的可行路径。OECD Pillar One Amount A allocates taxing rights over mega MNCs’residual profits to market jurisdictions.The application of the rule of tax-ing right to residual profits within the member jurisdictions of the Inclusive Frame-work is the key issue at this stage.However,compared with China’s Enterprise In-come Tax Law,the taxing right to residual profits differs in substantive matters such as the taxable income and taxpayers,and technical matters such as the nexus and the tax base determination rules.Due to the special nature of Amount A,it is difficult to follow the direct application model of traditional tax conventions,but rather need to find a proper domestic application with both legitimacy and feasibili-ty in China.Its domestic application needs to be based on China’s basic position on applying treaties and tax conventions,as well as on tax legislation practices and legal norms.Therefore,the feasible path for applying Pillar One Amount A is for the Standing Committee of the National People’s Congress to decide to ratify the Multilateral Convention to Implementation Amount A of Pillar One in conjunction with the State Council’s enactment of administrative regulations.

关 键 词：双支柱方案 支柱一 超额利润征税权 企业所得税法 条约适用 

分 类 号：F81[经济管理—财政学]