支柱一金额A多边公约构建统一征税权再分配规则面临的三重挑战  

Triple Challenges Faced by the Multilateral Convention to Implement Amount A of Pillar One in Establishing Unified Rulesfor the Re-Allocation of Taxing Rights

作　　者：陶紫凝 TAO Zining

机构地区：[1]厦门大学法学院

出　　处：《国际税收》2025年第3期71-81,共11页International Taxation In China

基　　金：国家社会科学基金重大项目“推动构建更加公正合理的国际税收治理体系研究”(项目编号:20ZDA104)的阶段性研究成果。

摘　　要：为应对经济数字化带来的税收挑战,经济合作与发展组织(OECD)提出“双支柱”国际税改方案,其中支柱一金额A旨在针对大型跨国企业的部分剩余利润,构建统一的征税权再分配规则。支柱一金额A将通过各国签署多边公约的形式实施。本文通过分析支柱一金额A多边公约的规则、公约中征税权再分配机制的特点、公约与数字服务税等单边措施的关系,以及公约生效所面临的不确定性,认为支柱一金额A多边公约构建统一征税权再分配规则面临着三重挑战。具体包括:金额A多边公约的适用范围有限,金额A多边公约对单边措施的协调有限,金额A多边公约生效存在不确定性。对此,本文建议我国应为适应更为复杂的国际税收规则体系做好准备,同时可考虑金额A多边公约之外的征税权再分配机制。To address the tax challenges posed by the digitalization of the economy,the OECD has proposed the"Two-Pillar"Solution.The Amount A of Pillar One aims to establish unified rules for re-allocating taxing rights of the residual profits of large multinational enterprises.The implementation of Amount A will be through the conclusion of a multilateral convention by jurisdictions.By analyzing the rules of the Multilateral Convention to Implement Amount A of Pillar One(hereinafter referred to as"Amount A Multilateral Convention"),the characteristics of its re-allocation mechanism,its relationship with unilateral measures,and the uncertainties surrounding the Convention's entry into force,the paper argues that there are triple challenges faced by the Amount A Multilateral Convention in establishing unified rules for the re-allocation of taxing rights,including the limited application scope of Amount A Multilateral Convention,the limited coordination of unilateral measures,and the uncertainties surrounding the Convention's entry into force.In response,the paper suggests that China should prepare for a more complex international tax rules and consider alternative mechanisms for re-allocation of taxing rights beyond the Amount A Multilateral Convention.

关 键 词：经济数字化 国际税改 “双支柱”方案 支柱一 金额A多边公约 征税权再分配规则 

分 类 号：F810.42[经济管理—财政学]