“全球反税基侵蚀”规则中的税额归属分配要求及底层逻辑  

On the Attribution and Distribution Requirements on Taxes and Its Underlying Logic in the GloBE Rules

作　　者：赵洲[1] 赵翰隽 ZHAO Zhou;ZHAO Hanjun

机构地区：[1]南京审计大学法学院

出　　处：《经贸法律评论》2025年第2期1-17,共17页Business and Economic Law Review

基　　金：2020年度国家社会科学基金一般项目“跨境数字经济活动的征税权分配规则研究”(项目批准号:20BFX154)。

摘　　要：为遏制经济数字化背景下更加突出的税基侵蚀与利润转移问题,严格约束规制各辖区之间的“税收逐底竞争”,近年来OECD主导制定了“全球反税基侵蚀”规则(GloBE规则)。通过分析建构GloBE规则的双层结构性的宗旨目标及功能定位,为设计和完善有效税率衡量规则提供了最底层的逻辑框架和指导。为恰当确定作为有效税率计算分子的有效税额,首先需要解决跨国集团承担的各种税额的混合平均问题。经过比较分析后确认,辖区层面的混合平均方法可包容平衡地实现Glo BE规则的双重目标与功能。对于有效税额向Glo BE所得的归属分配,它遵循“锚定同一所得向其归属全球税额”这一基本的底层逻辑。在立法模板上,形成了“股息及类似权益损益调整排除”规则与“税额跨辖区调整分配”规则,它们包含着多阶层维度的底层逻辑。此外,《经济数字化税收挑战——支柱二全球反税基侵蚀规则立法模板》设置了“靶向精准定位”的税额调整要求,其底层逻辑是更严格地规制有害税收竞争。根据这些底层逻辑,需要进一步调整完善相关的规则设计。In order to curb the more prominent problem of tax base erosion and profit shifting in the context of digital economy,strictly restrict and regulate the“tax race to the bottom”among various jurisdictions,the OECD has led the formulation of the“Global Anti-base Erosion”Rules(GloBE Rules)in recent years.By analyzing and constructing the dual structured objectives and functional orientation of GloBE rules,the paper provides the most underlying logical framework and guidance for designing and improving the effective tax rate(ETR)measurement rules.In order to properly determine the“covered taxes”as the numerator for the calculation of ETR,it is first necessary to solve the problem of the blending average of various taxes borne by multinational groups.After comparative analysis,it is confirmed that the blending average at the jurisdiction level can inclusively achieve the dual purposes and functions of GloBE Rules.For the imputed allocation of covered taxes to GloBE income,it follows the basic underlying logic of“anchoring the same income and to which global tax should be attributed”.In the legislative model rules,the rule of“dividend and similar equity gain or loss adjustment exclusion”and the rule of“adjustment distribution of tax across jurisdictions”are formed,which contain underlying logic of multiple level.In addition,the legislative model sets“precise targeting”tax adjustment requirement,the underlying logic of which is to more strictly regulate harmful tax competition.According to these underlying logics,the relevant rule design needs to be further adjusted and perfected.

关 键 词：GloBE规则 有效税率 有效税额 

分 类 号：D996.3[政治法律—经济法学] F812[政治法律—国际法学]