“双支柱”解决方案:进展及其启示  

The“Two-Pillar”Solution:Progress and Inspiration

作　　者：国家税务总局山东省税务局课题组 胡苏华 李亚兵 李文[3] 姜琳 The Research Group of Shandong Provincial Tax Service,State Taxation Administration

机构地区：[1]不详 [2]国家税务总局山东省税务局党委 [3]山东大学经济学院

出　　处：《公共财政研究》2025年第1期4-18,共15页Public Finance Research Journal

基　　金：2024年度国家税务总局山东省税务局立项课题“‘双支柱’解决方案:进展及其启示”(SDSW24JY001)阶段性研究成果。

摘　　要：“双支柱”由BEPS包容性框架成员达成共识后,“支柱一”的进展较缓慢,前景不容乐观;“支柱二”的进展相对顺利,其在欧盟获得通过,在美国遭遇挫折,在其他税收管辖区的进展状况不一。“支柱一”进展缓慢的原因是:规则难以达成一致,且在作为金额A范围内跨国企业主要居民国的美国难以通过。“支柱二”进展不一背后的成因包括:可能会给经济规模较大、税负较高的发达国家带来“双重红利”;将低税负作为吸引投资手段的税收管辖区不实行“支柱二”可能会产生负面影响;“支柱二”对其他非典型税收管辖区的效应不定。我国可以从中获得如下启示:在OECD层面继续争取对己有利的规则;评估“支柱一”的未来发展趋势,确定相应对策;评估相关状况,做出适当的“支柱二”实施决策;采取措施保障我国对国际投资的吸引力。After reaching a consensus among members of the Inclusive Framework on BEPS,progress on“Pillar One”has been relatively slow,and its prospects appear bleak.In contrast,“Pillar Two”has seen smoother progress,having been approved in the EU,met with setbacks in the United States,and experienced varying levels of progress in other tax jurisdictions.The slow progress of“Pillar One”can be attributed to the difficulty of reaching agreement on the rules and the challenges of gaining approval in the United States,the primary residence country of many multinational enterprises under Amount A.The smoother progress of“Pillar Two”can be explained by its potential to bring a“double dividend”to large,highly taxed developed economies;for tax jurisdictions that rely on low tax rates to attract investment,not implementing“Pillar Two”could have negative impacts;the effects of“Pillar Two”on other atypical tax jurisdictions remain uncertain.China can draw the following insights:continue striving for favorable rules at the OECD level;evaluate the future development trends of“Pillar One”and formulate corresponding countermeasures;assess the relevant circumstances and make appropriate decisions regarding the implementation of“Pillar Two”;and take measures to ensure China's attractiveness to international investment.

关 键 词：双支柱 支柱一 支柱二 全球最低税 

分 类 号：F812.42[经济管理—财政学]