OECD“双支柱”国际税收制度改革对我国互联网跨国企业的影响及应对  

The Impact of and Responses to the OECD's "Two-Pillar" International Tax Reform on China's Internet Multinational Corporations

作　　者：汪会敏 杨鸿森 郭黎萱 WANG Hui-min;YANG Hong-sen;GUO Li-xuan(the People's Bank of China Chongqing Municipal Branch;Yongchuan Branch of the People's Bank of China;Jiangjin Branch of the People's Bank of China)

机构地区：[1]中国人民银行重庆市分行,重庆401147 [2]中国人民银行永川分行,重庆402160 [3]中国人民银行江津分行,重庆402260

出　　处：《当代金融研究》2025年第3期57-67,共11页Journal of Contemporary Financial Research

摘　　要：近年来,经济全球化和数字经济爆发式发展给传统国际税收规则带来了新的挑战。经合组织(OECD)提出“双支柱”国际税收制度改革方案,其核心是重新划分征税权和设立全球最低税。目前发布的“双支柱”方案对我国互联网跨国企业的影响主要是增加税收成本、税收合规风险以及战略调整风险。基于我国互联网跨国企业2023年公开数据分析显示,33家企业税收成本将上升,其中因支柱一上升的企业有3家,因支柱二上升的企业有33家。根据“双支柱”规则具体测算,总体看来,“双支柱”方案的影响暂时有限、整体可控。建议我国政府积极参与“双支柱”国际税收制度改革后续工作,加强相关的国内税收体系建设,对我国互联网跨国企业既要在国内税收上“管起来”,又要在应对国际税收监管上“扶一程”;建议企业积极适应国际税收规则并优化纳税筹划,强化税务风险控制。In recent years,the continuous globalization of the economy and the explosive development of the digital economy have presented new challenges to traditional international tax rules.The Organization for Economic Co-operation and Development(OECD) has proposed a “Two-Pillar” international tax reform scheme,the core of which is the re-allocation of taxing rights and the establishment of a global minimum tax.The current “Two-Pillar” scheme mainly affects China's internet multinational corporations by increasing tax costs,tax compliance risks,and strategic adjustment risks.Based on the public data analysis of China's internet multinational corporations in 2023,it is shown that tax costs will rise for 33 companies,with 3 companies affected by Pillar One and 33 companies affected by “Two-Pillar”.According to specific calculations under the “Two-Pillar” rules,overall,the impact of the “Two-Pillar” scheme is temporarily limited and generally controllable.It is recommended that the Chinese government actively participate in the follow-up work of the “Two-Pillar” international tax reform,strengthen the domestic tax system construction,and for China's internet multinational corporations,it is necessary to manage them in domestic taxation and support them in dealing with international tax regulation.It is also suggested that enterprises actively adapt to international tax rules and optimize tax planning,and strengthen tax risk control.

关 键 词：双支柱 互联网跨国企业 税收 

分 类 号：F810.4[经济管理—财政学]