国际税制改革:挑战与前景  

International Tax System Reform:Challenges and Prospects

作　　者：朱青 杨宁[2] ZHU Qing;YANG Ning

机构地区：[1]中国人民大学财税研究所 [2]中国人民大学财政金融学院

出　　处：《国际税收》2025年第4期13-19,共7页International Taxation In China

摘　　要：为彻底解决经济数字化带来的税收挑战,OECD自2019年提出“双支柱”国际税改方案并随后出台一系列重要成果。截至目前,支柱一金额A因适用范围较窄及特朗普政府反对而陷入僵局,支柱一金额B因多种原因推广面临困难。相比之下,支柱二进展较快,多国已立法实施,但也有不少国家持观望甚至不支持态度。与此同时,联合国自2022年起介入国际税改,逐步推动构建《联合国国际税务合作框架公约》,并成立政府间谈判委员会,但进展也非一帆风顺。立足多边国际税制改革前景甚为不明朗的现实,本文建议,应转换思路,深化双边国际税收合作,进一步完善和更新双边税收协定,同时鼓励各国制定和完善受控外国企业规则等单边规则,共同构建国际税收治理框架。To comprehensively address the tax challenges arising from the digitalisation of the economy,the OECD proposed the Two-Pillar Solution in 2019 and subsequently introduced a series of significant measures.To date,Pillar One Amount A has reached an impasse due to its narrow scope of application and opposition from the Trump administration,while the promotion of Pillar One Amount B faces difficulties for various reasons.In contrast,Pillar Two has made relatively rapid progress,with many countries enacting relevant legislation,though quite a few jurisdictions are still in a wait-and-see mode or even express non-support.Meanwhile,since 2022,the United Nations has initiated international tax reforms,gradually promoting the establishment of the United Nations Framework Convention on International Tax Cooperation and forming an intergovernmental negotiating committee.However,the progress remains uneven.Given the uncertain prospects of multilateral international tax reform,the paper suggests shifting focus to deepening bilateral international tax cooperation,further improving and updating bilateral tax treaties,encouraging countries to develop and improve unilateral rules such as CFC regulations,and collectively building a framework for international tax governance.

关 键 词：国际税制改革 “双支柱”方案 支柱一 支柱二 国际税务合作 

分 类 号：F810.42[经济管理—财政学]