【思邁特新年獻(xiàn)禮】GloBE規(guī)則關(guān)鍵操作條款概述（中英文對照）

來源：OECD官網(wǎng)

翻譯：思邁特財稅國際稅收服務(wù)團(tuán)隊
Overview of the Key Operating Provisions ofthe GloBE Rules
GloBE規(guī)則關(guān)鍵操作條款概述
Simplified Top-up tax mechanism
補(bǔ)足稅機(jī)制簡化示意圖

The GloBE rules apply a system of top-uptaxes that brings the total amount of taxes paid on an MNE’s excess profit in ajurisdiction up to the minimum rate of 15%.
GloBE規(guī)則采用了補(bǔ)足稅機(jī)制，使跨國企業(yè)在一個轄區(qū)的超額所得所繳納的稅額達(dá)到最低稅率為15%。

• Summary
  
  
• 概述
  
  

The tax imposed under the GloBE Rules is a“top-up tax” calculated and applied at a jurisdictional level. The GloBE rulesuse a standardized base and definition of covered taxes to identify thosejurisdictions where an MNE is subject to an effective tax rate below 15%. Itthen imposes a coordinated tax charge that brings the MNE’s effective tax rateon that income up to the minimum rate (after taking into account asubstance-based carve-out). The design of the GloBE Rules as a top-up taxfacilitates the coordinated application of the GloBE Rules.
根據(jù)GloBE規(guī)則征收的稅款是在轄區(qū)內(nèi)計算和應(yīng)用的“補(bǔ)足稅”。GloBE規(guī)則使用標(biāo)準(zhǔn)化基礎(chǔ)和涵蓋稅種的定義來確定跨國企業(yè)在這些轄區(qū)的有效稅率低于最低稅率15%。然后，其征收協(xié)調(diào)稅款，使跨國企業(yè)對該收入的有效稅率達(dá)到最低稅率（考慮基于實(shí)質(zhì)排除后）。GloBE規(guī)則設(shè)計了補(bǔ)足稅有助于GloBE規(guī)則的協(xié)調(diào)應(yīng)用。
Steps in determining top-up tax liability for an MNE
確定跨國企業(yè)補(bǔ)足稅納稅義務(wù)的步驟：

This figure illustrates the steps that anMNE might undertake in order to apply the GloBE rules.
以上步驟說明了跨國企業(yè)為適用GloBE規(guī)則可能采取的步驟。

• In Step 1an MNE Group determines whether it is within the scope of the GloBE rulesand identifies the constituent entities within the Group and their location.
  
  
• Step 2 and Step 3 determine the effective tax rate of each constituent entity.
  
  
• In the event an MNE is subject to an effective tax rate below 15% in any jurisdiction, Step 4sets out the mechanism for calculating the top-up tax in respect of that low tax jurisdiction.
  
  
• This top-up tax is then imposed on a group entity under an IIR or UTPR under Step 5.
  
  
• 在步驟1中，跨國企業(yè)集團(tuán)確定其是否在GloBE規(guī)則的范圍內(nèi)，并確定集團(tuán)內(nèi)的成員實(shí)體及其位置。
  
  
• 步驟2和3確定每個成員實(shí)體的有效稅率。
  
  
• 如果跨國企業(yè)在任何轄區(qū)的有效稅率低于15%，則步驟4規(guī)定了計算該低稅轄區(qū)（即有效稅率低于最低稅率）的補(bǔ)足稅機(jī)制。
  
  
• 然后，根據(jù)步驟5的IIR或UTPR規(guī)定，對集團(tuán)實(shí)體征收補(bǔ)足稅。
  
  

Each of these Steps is described in furtherdetail in the following information sheets.
以下詳細(xì)地描述每一個步驟的信息。

• Step1 –Constituent Entities within scope
  
  
• 步驟一：適用范圍內(nèi)的成員實(shí)體
  
  

Summary
概述
MNE Groups are in scope of the GloBE rulesif their consolidated revenue exceeds EUR 750m.
The Constituent Entities of an MNE Groupinclude all the entities within the Group with any permanent establishment of agroup entity being treated as a separate Constituent Entity. Excluded entitiesare, however, not within scope and excluded from the operation of the GloBErules.
The location of each Constituent Entity isdetermined based on its local tax treatment.
如果跨國企業(yè)集團(tuán)的合并收入超過7.5億歐元，則該跨國企業(yè)集團(tuán)納入GloBE規(guī)則適用范圍。
跨國企業(yè)集團(tuán)的成員實(shí)體包括集團(tuán)內(nèi)的所有實(shí)體，集團(tuán)實(shí)體的任何常設(shè)機(jī)構(gòu)被視為單獨(dú)的成員實(shí)體。然而，被排除的實(shí)體不在適用范圍之內(nèi)，并且被排除在GloBE規(guī)則適用范圍之外。
每個成員實(shí)體的所在地是根據(jù)其當(dāng)?shù)囟愂諈f(xié)定確定的。

• Step1 Identify MNE Groups within scope
  
  
• Step2 Identify Constituent Entities
  
  
• Step3 Remove any Excluded Entities
  
  
• Step4 Identify location of each Constituent Entity
  
  
• 步驟1確定適用范圍內(nèi)的跨國企業(yè)集團(tuán)
  
  
• 步驟2確定成員實(shí)體
  
  
• 步驟3剔除任何排除實(shí)體
  
  
• 步驟4確定每個成員實(shí)體的位置
  
  

Step1 Identify MNE Groups within scope of the GloBE Rules
步驟1:確定GloBE規(guī)則適用范圍內(nèi)的跨國企業(yè)集團(tuán)
EUR 750m consolidated revenue test MNEGroups are in scope if the revenue in their Consolidated Financial Statementsexceeds EUR 750m. The test is based on the two of the four Fiscal Yearsimmediately preceding the tested Fiscal Year (Article 1.1.1) Special rulesaddress the effect of mergers or demergers with respect to the consolidatedrevenue test (Article 6.1).
7.5億歐元的合并收入測試。如果跨國企業(yè)集團(tuán)的合并財務(wù)報表中收入總和超過7.5億歐元，則屬于該范圍。該測試年度是基于緊接在測試財政年度之前的四個財政年度中的兩個財政年度（第1.1.1條）。特殊規(guī)則處理合并或分立對合并收入測試的影響（第6.1條）。
Step2 Identify Constituent Entities
步驟2：確定成員實(shí)體
Constituent Entities. Constituent Entitiesare those Group Entities that are subject to the operative provisions of theGloBE Rules. The term comprises all entities included in a group and permanentestablishments (PEs)(Article 1.3.1).
Permanent Establishments. Any PE that is aConstituent Entity is treated as a separate Constituent Entity from the MainEntity and any other PE of the Main Entity (Article 1.3.2).
成員實(shí)體。成員實(shí)體是指受GloBE規(guī)則約束的集團(tuán)實(shí)體。該術(shù)語包括集團(tuán)中的任何實(shí)體及其任何常設(shè)機(jī)構(gòu)（第1.3.1條）。
常設(shè)機(jī)構(gòu)。作為成員實(shí)體的任何常設(shè)機(jī)構(gòu)，應(yīng)視為獨(dú)立于主體實(shí)體和該主體實(shí)體的任何其他常設(shè)機(jī)構(gòu)（第1.3.2條）。
Step3 Remove any Excluded Entities
步驟3：剔除任何排除實(shí)體
Excluded Entities. Excluded Entities arenot subject to the operative provisions of the GloBE Rules however theirrevenue is still taken into account for purposes of the consolidated revenuetest.
Excluded Entities are Governmental Entities, International Organisations, Non-profit Organisations, and PensionFunds as well as any Investment Fund or Real Estate Investment Vehicle that isthe UPE of the MNE Group (Article 1.5.1).
The definition of Excluded Entities is alsoextended to cover some entities owned by excluded entities and that hold assetsor invest funds and only carry out ancillary activities, or that mostly deriveincome that is excluded from the GloBE tax base. (Article 1.5.2).
The exclusion from the operative provisionsof the GloBE rules does not extend to an Excluded Entity’s ownership interestin other Constituent Entities.
排除實(shí)體。作為排除實(shí)體的實(shí)體不受GloBE規(guī)則的約束，但在合并收入測試時仍將其收入考慮在內(nèi)。
排除實(shí)體是政府實(shí)體、國際組織、非營利組織和養(yǎng)老基金以及作為跨國企業(yè)集團(tuán)最終控股實(shí)體的投資基金和房地產(chǎn)投資工具（第1.5.1條）。
排除實(shí)體的定義也擴(kuò)展到包括排除實(shí)體持有資產(chǎn)或投資基金，僅從事開展輔助性活動，或主要獲得不包括在GloBE稅基之外的收入。（第1.5.2條）。
GloBE規(guī)則執(zhí)行條款中的排除不適用于排除實(shí)體在其他成員實(shí)體中的所有者權(quán)益。
Step4 Identify location of each Constituent Entity
步驟4:確定每個成員實(shí)體的位置
Entity located where it is tax resident. Ifan entity is tax resident in a jurisdiction based on its place of management,place of creation or similar criteria, it is located in that jurisdiction. Inall other cases, it is located in the jurisdiction where it was created(Article 10.3.1). Flow-through entities are subject to special treatment underthe rules (Article 10.3.2).
PE located where it is situated. APE islocated in the source jurisdiction where it is treated as a PE and subject totax (Article 10.3.3). Special rules apply for PEs that are exempt from tax.
稅收居民所在地的實(shí)體。如果實(shí)體根據(jù)其管理地、設(shè)立地或類似標(biāo)準(zhǔn)是某個轄區(qū)的稅收居民，則該實(shí)體位于該轄區(qū)。在其他情況下，它位于設(shè)立地轄區(qū)（第10.3.1條）。根據(jù)規(guī)則（第10.3.2條），穿透實(shí)體受到特殊處理。
常設(shè)機(jī)構(gòu)的所在地。常設(shè)機(jī)構(gòu)的所在地位于視其為常設(shè)機(jī)構(gòu)并須征稅的轄區(qū)（第10.3.3條）。特別規(guī)則適用于免稅的常設(shè)機(jī)構(gòu)。

• Step2 -GloBE Income or Loss
  
  
• 步驟二：GloBE所得或虧損
  
  

Summary
概述
Under Chapter 3, the amount of GloBE Incomeor Loss of a Constituent Entity is determined by taking the FinancialAccounting Net Income or Loss for the Constituent Entity for the Fiscal Yearunder Article 3.1 and then adjusting the amount under Articles 3.2 through 3.5to arrive at that Entity’s GloBE Income or Loss.
GloBE Income or Loss is then allocatedbetween a Permanent Establishment and Main Entity or to owners of aFlow-through Entity in accordance with local tax treatment
根據(jù)第3章，成員實(shí)體的GloBE所得或虧損金額是根據(jù)第3.1條，取成員實(shí)體財年中按照財務(wù)會計確定的凈收益或虧損，然后根據(jù)第3.2條至3.5條，將這一數(shù)額調(diào)整為該實(shí)體的GloBE所得或虧損。
然后，GloBE所得或虧損根據(jù)當(dāng)?shù)囟悇?wù)處理在常設(shè)機(jī)構(gòu)和主體實(shí)體之間分配或者分配給穿透實(shí)體的所有者。
Step1 Determination of Financial Accounting Net Income
步驟1：財務(wù)會計凈所得的確定
Financial Accounting Net Income or Loss Thestarting point for determining a Constituent Entity’s GloBE income is the netincome or loss that is used for preparing Consolidated Financial Statements ofthe Ultimate Parent Entity prior to the elimination of intra-groupitems.(Article 3.1).
財務(wù)會計凈所得或虧損是指在對集團(tuán)內(nèi)部交易進(jìn)行任何調(diào)整抵消之前用于編制合并財務(wù)報表時成員實(shí)體所確定的凈所得或損失。（第3.1條）。
Step2 Adjust Financial Accounting Net Income or Loss to GloBE Base
步驟2：將財務(wù)會計凈所得或虧損調(diào)整為GloBE所得或虧損
The net income or loss determined under Step 1 is adjusted to eliminate a number of common book to tax differenceswhere that adjustment is justified on policy grounds (Article 3.2). Theseadjustments include:
?Excluded Dividends; Excluded Equity Gainor Loss –Avoids double counting of previously taxed income and aligns withparticipation exemptions and similar relief common to many IF jurisdictions
?Policy Disallowed Expenses –Disallowsdeduction for illegal payments
?Stock-based compensation –Prevents top-uptax arising in respect of book-to-tax differences associated with stock-basedcompensation plans.
?Asymmetric Foreign Currency Gains andLosses –Adjustments are made to avoid distortions from arising where thefunctional currencies used for accounting and tax are different.
?Exclude International Shipping Income(Article 3.3)
調(diào)整步驟1確定的凈所得或虧損，以消除一些因政策原因而導(dǎo)致的常見的會計和稅收差異（第3.2條）。這些調(diào)整包括：

• 排除的股息，排除的權(quán)益損益-避免對以前的收入重復(fù)計稅，并與許多包容性框架轄區(qū)的參與豁免和類似救濟(jì)保持一致。
  
  
• 政策不允許的費(fèi)用-不允許扣除非法付款。
  
  
• 基于股票的薪酬-防止因與基于股票的薪酬計劃相關(guān)的賬面與稅款差異而產(chǎn)生的補(bǔ)足稅。
  
  
• 非對稱匯兌損益-進(jìn)行調(diào)整以避免因用于會計和稅收的功能貨幣不同而造成的失真。
  
  

國際海運(yùn)所得排除(第3.3條)。
Step3 GloBE Income or Loss allocated to Permanent Establishments or through Flow-through Entities where necessary
步驟3：GloBE所得或損失分配給常設(shè)機(jī)構(gòu)或在必要時通過穿透實(shí)體分配
GloBE Income or Loss is allocated between aPermanent Establishment and Main Entity (Article 3.4) or to owners of aFlow-through Entity (Article 3.5) in accordance with local tax treatment. Theseallocation rules ensures an appropriate allocation of financial net income orloss between these Entities and their owners in line with the applicable localtax rules
GloBE所得或虧損根據(jù)當(dāng)?shù)囟悇?wù)處理在常設(shè)機(jī)構(gòu)和主體實(shí)體之間分配（第3.4條）或者分配給流通實(shí)體的所有者（第3.5條）。這些分配規(guī)則確保根據(jù)適用的當(dāng)?shù)囟愂找?guī)則，在這些實(shí)體與其所有者之間適當(dāng)分配財務(wù)凈所得或虧損。

• Step3 -Adjusted Covered Taxes
  
  
• 步驟三：經(jīng)調(diào)整的有效稅額
  
  

Summary
概述
The amount of a Constituent Entity’s Covered Taxes is determined by taking the Constituent Entity’s current taxesfor the Fiscal Year, adjusted to reflect certain timing differences. CoveredTaxes are allocated from one Constituent Entity to another in certain cases. Tothe extent there are changes in tax liability after filing, additions orreductions to taxes are identified and allocated to a particular jurisdictionand time period.
有效稅額是按照成員實(shí)體在該財年的當(dāng)期稅額確定的，并進(jìn)行調(diào)整以反映某些時間性差異。在某些情況下，將有效稅額從一個成員實(shí)體分配給另一個成員實(shí)體。
如果申報后納稅義務(wù)發(fā)生變化，則確定增稅或減稅并將其分配到特定的轄區(qū)和時間段。
Step1 Identification of Covered Taxes
步驟1：有效稅額的定義
Identify Covered Taxes (Articles 4.1 and4.2): The starting point for the computation of Covered Taxes is the currenttax expense accrued for Financial Accounting Net Income or Loss. Adjustments tothe current tax expense amount are made under Articles 4.1.2 through 4.1.5 forGloBE purposes. Tax credits that are refundable after four or more years aretreated as a reduction in covered taxes in the year such credits are granted.On the other hand, qualified refundable tax credits, which must be paid withinfour years, are added to covered taxes when such credits are used to reducecurrent tax expense.
有效稅額的定義（第4.1和4.2條）：有效稅額的計算應(yīng)以財務(wù)會計凈所得或虧損中的當(dāng)期稅收費(fèi)用為起點(diǎn)，以GloBE為目的，根據(jù)第4.1.2至4.1.5條規(guī)定對當(dāng)期稅收費(fèi)用進(jìn)行調(diào)整。四年或更長時間后可退還的稅收抵免被視為在授予此類抵免當(dāng)年有效稅額的減少。另一方面，必須在四年內(nèi)支付的合格可退還稅收抵免，當(dāng)此類抵免用于減少當(dāng)期稅收費(fèi)用時，會被作為有效稅額的增加。
Step2 Adjust Covered Taxes for temporary differences and losses
步驟2：針對暫時性差異和損失調(diào)整有效稅額
?An adjustment is made to Covered Taxes by way of the Total Deferred Tax Adjustmentamount to take temporary differences and prior year losses into account forGloBE purposes (Article 4.4).
?Article4.4 includes a number of safeguards designed to protect the integrity of theETR calculation under the GloBE rules. These safeguards include limiting therecognition of the deferred tax assets and liabilities to the minimum rate anda recapture rule to ensure that amounts claimed as Covered Taxes are actuallypaid within a set period of time.
?Asimplified loss carry-forward equivalent may be elected under Article 4.5inlieu of applying the deferred tax accounting rules set out in Article 4.4.whichprovides appropriate recognition of losses arising in no or low-taxjurisdictions.

• 通過遞延所得稅調(diào)整總額對有效稅額進(jìn)行調(diào)整，以考慮GloBE目的的臨時差異和上年虧損（第4.4條）。
  
  
• 第4.4條包括了一系列保障措施，旨在保護(hù)GloBE規(guī)則下的ETR計算的完整性。這些保障措施包括，將遞延所得稅資產(chǎn)和負(fù)債的確認(rèn)限制在最低稅率以內(nèi)，并制定轉(zhuǎn)回規(guī)則，以確保在規(guī)定的時間內(nèi)，實(shí)際支付了有效稅額。
  
  
• 可以根據(jù)第4.5條規(guī)定選擇簡化損失結(jié)轉(zhuǎn)等值物，以代替適用第4.4條規(guī)定的遞延所得稅會計規(guī)則。對在無稅或低稅轄區(qū)產(chǎn)生的損失給予適當(dāng)?shù)拇_認(rèn)。
  
  

Step3 Allocate Covered Taxes to other Constituent Entities as necessary
步驟3：必要時將有效稅額分配給其他成員實(shí)體
Covered Taxes are allocated to otherConstituent Entities when necessary (Article 4.3) Such taxes that may requireallocation include CFC taxes, distribution taxes (withholding tax), and tax inrespect of a Permanent Establishment, Tax Transparent Entity, or a HybridEntity.
必要時將有效稅額分配給其他成員實(shí)體(第4.3條)。可能需要分配的稅款包括受控外國公司制度下征收的稅款、分配稅(預(yù)提所得稅)，以及針對常設(shè)機(jī)構(gòu)、稅收透明實(shí)體和混合實(shí)體的稅款。
Step4 Take post-filing adjustments into account
步驟4：考慮申報后調(diào)整
Special rules apply when there is an adjustment to a tax liability for a prior year(e.g., as the result of an audit or the filing of an amended return to correctan error).
The sespecial rules require the ETR to be recalculated for a prior year where there is a material reduction in tax liability for that year. To the extentadditional Top-up Tax liability results from the adjustment, such amount ofTop-up Tax is paid in the current fiscal year (i.e., no amended return isrequired for the prior year). Increases in tax amounts for prior years areadded to Covered Taxes in the current fiscal year. (Article 4.6)
當(dāng)對上一年的納稅義務(wù)進(jìn)行調(diào)整時（例如，由于審計或提交更正申報表以更正錯誤），適用特殊規(guī)則。
這些特殊規(guī)則要求在上一年的納稅義務(wù)有實(shí)質(zhì)性減少的情況下重新計算ETR。如果調(diào)整導(dǎo)致額外的補(bǔ)足稅責(zé)任，則在當(dāng)前財政年度支付此類補(bǔ)足稅額（即不需要對上一年進(jìn)行更正申報）。前幾年稅額的增加將被結(jié)轉(zhuǎn)到本財政年度的有效稅額中。(第4.6條)
  

• Step4 -Effective Tax Rate and Top-up Tax
  
  
• 步驟四：有效稅率和補(bǔ)足稅
  
  

Summary
概述
Under Chapter 5 the Top-up Tax of eachLow-Taxed Constituent Entity is computed by:
(i)calculating the Top-up Tax Percentagefor each Low-tax Jurisdiction;
(ii)applying the Top-up Tax Percentage tothe Excess Profits of the Jurisdiction;
(iii)deducting the amount of top-up taximposed under a qualified domestic minimum tax; and
(iv)allocating the Jurisdictional Top-upTax to the Constituent Entities in the Jurisdiction in proportion to theirGloBE Income.
在第五章，每個低稅成員實(shí)體的補(bǔ)足稅計算步驟為：
1. 計算每個低稅轄區(qū)的補(bǔ)足稅比率；
2. 應(yīng)用補(bǔ)足稅比率確定該轄區(qū)的超額所得；
3. 減去任何合格的國內(nèi)最低補(bǔ)足稅的金額；和
4. 通過按低稅轄區(qū)各成員實(shí)體的GloBE所得占比分配補(bǔ)足稅。
Computation of the Jurisdictional Top-upTax
轄區(qū)補(bǔ)足稅的計算：


Step1 Computation of jurisdictional Top-up Tax for low-taxed jurisdictions
步驟1 低稅轄區(qū)的補(bǔ)足稅計算
The amount of Covered Taxes with respect toa jurisdiction are divided by the GloBE Income in such jurisdiction todetermine the Effective Tax Rate (ETR) for such jurisdiction. (Article 5.1)
2.When the ETR is below the Minimum Rate,the Top-up Tax percentage for the jurisdiction must be calculated. This iscomputed by subtracting the ETR from the Minimum Rate (e.g., if the ETR is 10%,the Top-up Tax percentage is equal to 15% -10% = 5%). (Article 5.2.1)
3.The Top-up Tax percentage is then multipliedby the Excess Profit (Article 5.2.2) in the jurisdiction to determine theamount of Top-up Tax. The Excess Profit for the jurisdiction is equal to theGloBE Income less the Substance Based Income Exclusion (i.e., an excludedroutine return on tangible assets and payroll) (Article 5.3).
4.Finally, the Top-up Tax for thejurisdiction is reduced by any applicable Qualified Domestic Minimum Top-upTax. (Article 5.2.3)
1. 一個轄區(qū)的有效稅額除以該轄區(qū)的GloBE所得，以確定該轄區(qū)的有效稅率(ETR)。（第5.1條）
2. 當(dāng)ETR低于最低稅率時，必須計算轄區(qū)的補(bǔ)足稅比率。這是通過從最低稅率中減去ETR計算得出的（例如，如果ETR為10%，則補(bǔ)足稅比率等于15%-10%=5%）。（第5.2.1條）
3. 然后將補(bǔ)足稅比率乘以轄區(qū)圍內(nèi)的超額所得（第5.2.2條）以確定補(bǔ)足稅額。該轄區(qū)的超額所得等于GloBE所得減去基于實(shí)質(zhì)的所得排除（即排除的有形資產(chǎn)和工資成本的固定回報）（第5.3條）。
4. 最后，該轄區(qū)的補(bǔ)足稅減去任何適用的合格境內(nèi)最低補(bǔ)足稅。（第5.2.3條）
Step2 Allocation of the Top-up Tax between Low Taxed Constituent Entities
步驟2 低稅成員實(shí)體之間的補(bǔ)足稅分配
Identificationof Constituent Entities with GloBE Income. The Jurisdictional Top-up Tax isallocated to Constituent Entities in the Low Tax Jurisdiction that have GloBEIncome for the Fiscal Year (and in proportion to such income) in order todetermine which entities trigger a charge to Top-up Tax under Step 5 (Article5.2.4).
確認(rèn)具有GloBE所得的組成實(shí)體。轄區(qū)補(bǔ)足稅分配給在本財政年度擁有GloBE所得的低稅轄區(qū)的組成實(shí)體（并與此類收入成比例），以確定哪些實(shí)體適用步驟五（第5.2.4條）。
Exceptions：GloBErules provide for de minimis exclusion and allow for development ofsafe-harbours.
例外：GloBE規(guī)則規(guī)定了微利排除并允許安全港的安排。
De Minimis Exclusion (Article 5.5)
for jurisdictions where the MNE has (i) anAverage GloBE Revenue that is less than