【中英版】關(guān)于應(yīng)對(duì)經(jīng)濟(jì)數(shù)字化稅收挑戰(zhàn)雙支柱方案的聲明（2021年7月版）

Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy

關(guān)于應(yīng)對(duì)經(jīng)濟(jì)數(shù)字化稅收挑戰(zhàn)雙支柱方案的聲明

1 July 2021
2021年7月1日

Introduction
聲明
The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution to address the tax challenges arising from the digitalisation of the economy. The agreed key components of each Pillar are described in the following paragraphs.
A detailed implementation plan together with remaining issues will be finalised by October 2021.
經(jīng)合組織/二十國(guó)集團(tuán)稅基侵蝕和利潤(rùn)轉(zhuǎn)移包容性框架（IF）已經(jīng)商定了一個(gè)雙支柱解決方案，以應(yīng)對(duì)經(jīng)濟(jì)數(shù)字化帶來(lái)的稅收挑戰(zhàn)。達(dá)成共識(shí)的每個(gè)支柱的關(guān)鍵指標(biāo)在以下段落中進(jìn)行了描述。
詳細(xì)的實(shí)施計(jì)劃連同剩余的問(wèn)題將在2021年10月前最終確定。

Pillar One
支柱一
Scope
范圍
In-scope companies are the multinational enterprises (MNEs) with global turnover above 20 billion euros and profitability above 10% (i.e. profit before tax/revenue) with the turnover threshold to be reduced to 10 billion euros, contingent on successful implementation including of tax certainty on Amount A, with the relevant review beginning 7 years after the agreement comes into force, and the review being completed in no more than one year.
Extractives and Regulated Financial Services are excluded.
支柱一所涵蓋的范圍是全球營(yíng)業(yè)額超過(guò)200億歐元且盈利能力超過(guò)10%（即稅前利潤(rùn)/收入）的跨國(guó)企業(yè)(以下簡(jiǎn)稱(chēng)“納入范圍的MNEs”)。如果成功實(shí)施包括金額A的稅收確定性，那么營(yíng)業(yè)額門(mén)檻將降低至100億歐元，協(xié)議生效7年后開(kāi)始相關(guān)審查，審查完成時(shí)間不超過(guò)1年。
支柱一涵蓋的范圍不包括采掘業(yè)和受監(jiān)管的金融服務(wù)。

Nexus
聯(lián)結(jié)度
There will be a new special purpose nexus rule permitting allocation of Amount A to a market jurisdiction when the in-scope MNE derives at least 1 million euros in revenue from that jurisdiction. For smaller jurisdictions with GDP lower than 40 billion euros, the nexus will be set at 250 000 euros.
The special purpose nexus rule applies solely to determine whether a jurisdiction qualifies for the Amount A allocation.
Compliance costs (incl. on tracing small amounts of sales) will be limited to a minimum.
當(dāng)納入范圍的MNEs從該司法管轄區(qū)獲得至少100萬(wàn)歐元的收入時(shí)，將適用一項(xiàng)新的特殊目的聯(lián)結(jié)度規(guī)則，允許將金額A分配給該司法管轄區(qū)。對(duì)于GDP低于400億歐元的較小司法管轄區(qū)，聯(lián)結(jié)度規(guī)則將設(shè)定為25萬(wàn)歐元。
特殊目的聯(lián)結(jié)度規(guī)則僅適用于確定一個(gè)司法管轄區(qū)是否符合金額A的分配條件。
合規(guī)成本（包括跟蹤小額銷(xiāo)售）將被限制在最低限度。

Quantum
分配額
For in-scope MNEs, between 20-30% of residual profit defined as profit in excess of 10% of revenue will be allocated to market jurisdictions with nexus using a revenue-based allocation key.
對(duì)于納入范圍的MNEs來(lái)說(shuō)，剩余利潤(rùn)的20%-30%(定義為超過(guò)收入10%的利潤(rùn))將使用基于收入的關(guān)鍵分配因素分配給具有聯(lián)結(jié)度的市場(chǎng)所在司法管轄區(qū)。

Revenue sourcing
收入來(lái)源
Revenue will be sourced to the end market jurisdictions where goods or services are used or consumed. To facilitate the application of this principle, detailed source rules for specific categories of transactions will be developed. In applying the sourcing rules, an MNE must use a reliable method based on the MNE’s specific facts and circumstances.
收入將來(lái)源于使用或消費(fèi)商品或服務(wù)的終端市場(chǎng)管轄區(qū)。為促進(jìn)這一原則的應(yīng)用，將針對(duì)特定類(lèi)別的交易制定詳細(xì)的收入來(lái)源規(guī)則。在適用該規(guī)則時(shí)，MNE必須根據(jù)自身的具體事實(shí)和情況使用可靠的方法。

Tax base determination
稅基的確定
The relevant measure of profit or loss of the in-scope MNE will be determined by reference to financial accounting income, with a small number of adjustments.
Losses will be carried forward.
納入范圍的MNEs的相關(guān)損益計(jì)量將參照財(cái)務(wù)會(huì)計(jì)收入確定稅基，并作少量調(diào)整。
損失將允許結(jié)轉(zhuǎn)。

Segmentation
細(xì)分市場(chǎng)
Segmentation will occur only in exceptional circumstances where, based on the segments disclosed in the financial accounts, a segment meets the scope rules.
細(xì)分市場(chǎng)僅在根據(jù)財(cái)務(wù)會(huì)計(jì)中披露了細(xì)分市場(chǎng)、且該細(xì)分市場(chǎng)符合范圍規(guī)則的特殊情況下進(jìn)行。

Marketing and distribution profits safe harbour
營(yíng)銷(xiāo)和分銷(xiāo)利潤(rùn)的安全港規(guī)則
Where the residual profits of an in-scope MNE are already taxed in a market jurisdiction, a marketing and distribution profits safe harbour will cap the residual profits allocated to the market jurisdiction through Amount A. Further work on the design of the safe harbour will be undertaken, including to take into account the comprehensive scope.
如果納入范圍的MNEs的剩余利潤(rùn)已經(jīng)在市場(chǎng)管轄區(qū)征稅，營(yíng)銷(xiāo)和分銷(xiāo)利潤(rùn)安全港規(guī)則將通過(guò)金額A限制分配給市場(chǎng)管轄區(qū)的剩余利潤(rùn)。安全港規(guī)則設(shè)計(jì)的進(jìn)一步工作將在進(jìn)行中，包括考慮綜合范圍。

Elimination of double taxation
消除雙重征稅
Double taxation of profit allocated to market jurisdictions will be relieved using either the exemption or credit method.
The entity (or entities) that will bear the tax liability will be drawn from those that earn residual profit.
分配給市場(chǎng)管轄區(qū)的利潤(rùn)的雙重征稅將使用免稅法或抵免法予以消除。
賺取剩余利潤(rùn)的實(shí)體將承擔(dān)納稅義務(wù)。

Tax certainty
稅收確定性
In-scope MNEs will benefit from dispute prevention and resolution mechanisms, which will avoid double taxation for Amount A, including all issues related to Amount A (e.g. transfer pricing and business profits disputes), in a mandatory and binding manner. Disputes on whether issues may relate to Amount A will be solved in a mandatory and binding manner, without delaying the substantive dispute prevention and resolution mechanism.
Consideration will be given to an elective binding dispute resolution mechanism for issues related to Amount A for developing economies that are eligible for deferral of their BEPS Action 14 peer review and have no or low levels of MAP disputes.
納入范圍的MNEs將受益于爭(zhēng)議預(yù)防和解決機(jī)制，該機(jī)制將以強(qiáng)制性和有約束力的方式避免金額A的雙重征稅，包括與金額A相關(guān)的所有問(wèn)題（例如轉(zhuǎn)讓定價(jià)和營(yíng)業(yè)利潤(rùn)爭(zhēng)議）。對(duì)是否涉及金額A的爭(zhēng)議將采取強(qiáng)制性、約束性的方式解決，不耽誤實(shí)質(zhì)性爭(zhēng)議預(yù)防和解決機(jī)制。
對(duì)于可推遲BEPS第14項(xiàng)行動(dòng)計(jì)劃(相互協(xié)商程序，或MAP)同行評(píng)審且沒(méi)有或很少發(fā)生MAP爭(zhēng)議的發(fā)展中經(jīng)濟(jì)體，與金額A相關(guān)的爭(zhēng)議可以考慮采用選擇性有約束力的解決機(jī)制。

Amount B
金額 B
The application of the arm’s length principle to in-country baseline marketing and distribution activities will be simplified and streamlined, with a particular focus on the needs of low capacity countries. This work will be completed by the end of 2022.
獨(dú)立交易原則在國(guó)內(nèi)基礎(chǔ)營(yíng)銷(xiāo)和分銷(xiāo)活動(dòng)中的應(yīng)用將得到簡(jiǎn)化和精簡(jiǎn)，特別關(guān)注稅收征管能力較低國(guó)家的需求，這項(xiàng)工作將于2022年底完成。

Administration
征收管理
The tax compliance will be streamlined (including filing obligations) and allow MNEs to manage the process through a single entity.
稅務(wù)合規(guī)性將得到簡(jiǎn)化（包括申報(bào)義務(wù)），并允許跨國(guó)公司通過(guò)單一實(shí)體進(jìn)行流程管理。

Unilateral measures
單邊措施
This package will provide for appropriate coordination between the application of the new international tax rules and the removal of all Digital Service Taxes and other relevant similar measures on all companies.
該一攬子計(jì)劃將提供在適用新的國(guó)際稅收規(guī)則和取消所有數(shù)字服務(wù)稅及對(duì)所有公司采取的其他相關(guān)類(lèi)似措施之間進(jìn)行適當(dāng)?shù)膮f(xié)調(diào)。

Implementation
實(shí)施
The multilateral instrument through which Amount A is implemented will be developed and opened for signature in 2022, with Amount A coming into effect in 2023.
實(shí)施金額A的多邊工具將于2022年制定并開(kāi)放簽署，金額A將于2023年生效。

Pillar Two
支柱二
Overall design
總體設(shè)計(jì)
Pillar Two consists of:
支柱二包括：

• two interlocking domestic rules (together the Global anti-Base Erosion Rules (GloBE) rules): (i) an Income Inclusion Rule (IIR), which imposes top-up tax on a parent entity in respect of the low taxed income of a constituent entity; and (ii) an Undertaxed Payment Rule (UTPR), which denies deductions or requires an equivalent adjustment to the extent the low tax income of a constituent entity is not subject to tax under an IIR; and
  
• a treaty-based rule (the Subject to Tax Rule (STTR)) that allows source jurisdictions to impose limited source taxation on certain related party payments subject to tax below a minimum rate. The STTR will be creditable as a covered tax under the GloBE rules
  
• 兩個(gè)相互關(guān)聯(lián)的國(guó)內(nèi)規(guī)則，連同全球反稅基侵蝕規(guī)則（以下簡(jiǎn)稱(chēng)“GloBE規(guī)則”）：(i) 所得納入規(guī)則(IIR)，就母公司的低稅收入對(duì)母公司征收補(bǔ)足稅；(ii)征稅不足支付規(guī)則(UTPR)，該規(guī)則拒絕扣除或要求對(duì)成員實(shí)體的低稅收收入根據(jù)IIR規(guī)則征稅；和
  
• 一項(xiàng)基于稅收協(xié)定的規(guī)則，即應(yīng)征稅規(guī)則（STTR），允許所得來(lái)源管轄區(qū)對(duì)低于最低稅率的某些關(guān)聯(lián)方付款進(jìn)行征稅。根據(jù) GloBE 規(guī)則，STTR可作為涵蓋稅款予以抵免。
  
  
  

Rule status
GloBE規(guī)則的地位
The GloBE rules will have the status of a common approach. This means that IF members:
GloBE規(guī)則將具有通用方法的地位，這意味著IF成員：

• are not required to adopt the GloBE rules, but, if they choose to do so, they will implement and administer the rules in a way that is consistent with the outcomes provided for under Pillar Two, including in light of model rules and guidance agreed to by the IF;
  
• accept the application of the GloBE rules applied by other IF members including agreement as to rule order and the application of any agreed safe harbours.
  
• 不需要采用GloBE規(guī)則，但是，如果他們選擇這樣做，它們將以與支柱二方案規(guī)定相一致的方式實(shí)施與管理，包括參照框架商定的示范規(guī)則和指南；
  
• 接受其他IF成員適用的GloBE規(guī)則的應(yīng)用，包括就規(guī)則順序和任何商定的安全港規(guī)則的適用達(dá)成一致。
  
  

Scope
范圍
The GloBE rules will apply to MNEs that meet the 750 million euros threshold as determined under BEPS Action 13 (country by country reporting). Countries are free to apply the IIR to MNEs headquartered in their country even if they do not meet the threshold.
Government entities, international organisations, non-profit organisations, pension funds or investment funds that are Ultimate Parent Entities (UPE) of an MNE Group or any holding vehicles used by such entities, organisations or funds are not subject to the GloBE rules.
GloBE規(guī)則將適用于滿(mǎn)足BEPS第13項(xiàng)行動(dòng)計(jì)劃（國(guó)別報(bào)告）確定的7.5億歐元門(mén)檻的跨國(guó)公司。即使沒(méi)有達(dá)到該門(mén)檻，各國(guó)也可以自主決定將IIR規(guī)則適用于總部設(shè)在本國(guó)的跨國(guó)公司。
跨國(guó)企業(yè)的最終母公司如果是政府實(shí)體、國(guó)際組織、非營(yíng)利組織、養(yǎng)老基金或投資基金將不受GloBE規(guī)則的約束。

Rule design
規(guī)則設(shè)計(jì)
The IIR allocates top-up tax based on a top-down approach subject to a split-ownership rule for shareholdings below 80%.
The UTPR allocates top-up tax from low-tax constituent entities including those located in the UPE jurisdiction under a methodology to be agreed.
IIR規(guī)則根據(jù)自上而下方法分配補(bǔ)足稅額，但對(duì)80%以下的持股實(shí)行分配所有權(quán)規(guī)則。
UTPR規(guī)則根據(jù)商定的方法從低稅成員實(shí)體（包括位于UPE管轄范圍內(nèi)的成員實(shí)體）分配補(bǔ)足稅額。

ETR calculation
ETR的計(jì)算
The GloBE rules will operate to impose a top-up tax using an effective tax rate test that is calculated on a jurisdictional basis and that uses a common definition of covered taxes and a tax base determined by reference to financial accounting income (with agreed adjustments consistent with the tax policy objectives of Pillar Two and mechanisms to address timing differences).
In respect of existing distribution tax systems, there will be no top-up tax liability if earnings are distributed within 3 to 4 years and taxed at or above the minimum level.
GloBE規(guī)則將使用有效稅率測(cè)試征收補(bǔ)足稅，該測(cè)試以司法管轄為基礎(chǔ)計(jì)算，并使用涵蓋稅的共同定義和參考財(cái)務(wù)會(huì)計(jì)收入確定的稅基(商定的調(diào)整與支柱二的稅收政策目標(biāo)和解決時(shí)間差異的機(jī)制一致)。
就現(xiàn)有的稅收分配制度而言，如果該所得在3-4年內(nèi)分配，并按最低稅率或以上征稅，則無(wú)須補(bǔ)繳補(bǔ)足稅款。

Minimum rate
最低稅率
The minimum tax rate used for purposes of the IIR and UTPR will be at least 15%.
IIR和UTPR適用的最低稅率將至少為15%。

Carve-outs
實(shí)際經(jīng)營(yíng)活動(dòng)固定回報(bào)的扣除
The GloBE rules will provide for a formulaic substance carve-out that will exclude an amount of income that is at least 5% (in the transition period of 5 years, at least 7.5%) of the carrying value of tangible assets and payroll.
The GloBE rules will also provide for a de minimis exclusion.
GloBE規(guī)則將針對(duì)實(shí)質(zhì)經(jīng)營(yíng)活動(dòng)應(yīng)獲得的固定回報(bào)給予一定比例的扣除，其扣除金額至少為有形資產(chǎn)和工資賬面價(jià)值的5%（在5年的過(guò)渡期內(nèi)，至少為7.5%）。
GloBE規(guī)則還將規(guī)定最低限度的扣除。

Other exclusions
其他豁免
The GloBE rules also provide for an exclusion for international shipping income using the definition of such income under the OECD Model Tax Convention.
GloBE規(guī)則還規(guī)定，根據(jù)OECD稅收協(xié)定范本對(duì)國(guó)際航運(yùn)收入定義的規(guī)定，可以將國(guó)際航運(yùn)收入排除在外。

Simplifications
簡(jiǎn)化
To ensure that the administration of the GloBE rules are as targeted as possible and to avoid compliance and administrative costs that are disproportionate to the policy objectives, the implementation framework will include safe harbours and/or other mechanisms.
為確保GloBE規(guī)則的管理盡可能有針對(duì)性，并避免與政策目標(biāo)不成比例的遵從管理成本，實(shí)施框架將包括安全港規(guī)則和/或其他機(jī)制。

GILTI co-existence
GloBE與GILTI的共存
It is agreed that Pillar Two will apply a minimum rate on a jurisdictional basis. In that context, consideration will be given to the conditions under which the US GILTI regime will co-exist with the GloBE rules, to ensure a level playing field.
支柱二同意將在司法管轄權(quán)的基礎(chǔ)上適用最低稅率。在這種情況下，將考慮美國(guó)GILTI 制度與GloBE規(guī)則共存的條件，以確保公平的競(jìng)爭(zhēng)環(huán)境。

Subject to tax rule (STTR)
應(yīng)征稅規(guī)則(STTR)
IF members recognise that the STTR is an integral part of achieving a consensus on Pillar Two for developing countries.1 IF members that apply nominal corporate income tax rates below the STTR minimum rate to interest, royalties and a defined set of other payments would implement the STTR into their bilateral treaties with developing IF members when requested to do so.
The taxing right will be limited to the difference between the minimum rate and the tax rate on the payment. The minimum rate for the STTR will be from 7.5% to 9%.
IF成員認(rèn)識(shí)到STTR是為發(fā)展中國(guó)家就支柱二達(dá)成共識(shí)的一個(gè)組成部分【注：為此，發(fā)展中國(guó)家被定義為 2019 年人均國(guó)民總收入為 12535 美元或以下的國(guó)家，使用世界銀行地圖集法計(jì)算.】IF成員對(duì)利息、特許權(quán)使用費(fèi)和一套確定的其他應(yīng)付款項(xiàng)適用低于STTR最低稅率的名義公司所得稅率，則應(yīng)在被要求時(shí)將STTR納入其與發(fā)展中IF成員的雙邊稅收協(xié)定。
征稅權(quán)將限于最低稅率和付款稅率之間的差額。STTR的最低稅率為7.5%-9%。

Implementation
實(shí)施
IF members will agree and release an implementation plan. This will contemplate that Pillar Two should be brought into law in 2022, to be effective in 2023.
The implementation plan will include:
IF成員將同意并發(fā)布實(shí)施計(jì)劃。這將考慮應(yīng)于2022年對(duì)支柱二進(jìn)行立法，并于2023年生效。實(shí)施計(jì)劃將包括：

• GloBE Model rules with proper mechanisms to facilitate over time the coordination of the GloBE rules that have been implemented by IF members, including the possible development of a multilateral instrument for that purpose.
  
• An STTR model provision together with a multilateral instrument to facilitate its adoption.
  
• Transitional rules, including the possibility of a deferred implementation of the UTPR.
  
• 具有適當(dāng)機(jī)制的GloBE模型規(guī)則，以促進(jìn)隨著時(shí)間的推移協(xié)調(diào)IF成員已實(shí)施的GloBE規(guī)則，包括可能為此目的制定多邊工具。
  
• STTR 示范條款和多邊工具以促進(jìn)其采用。
  
• 過(guò)渡性規(guī)則，包括推遲實(shí)施UTPR的可能性。
  
  

Next steps
下一步工作
The agreement reached above indicates the ambition of the IF members for a robust global minimum tax with a limited impact on MNEs carrying out real economic activities with substance. It acknowledges that there is a direct link between the global minimum effective tax rate and the carve-outs and includes a commitment to continue discussions in order to take a final decision on these design elements within the agreed framework by October. Excluding MNEs in the initial phase of their international activity from the application of the global minimum tax will also be explored.
上述達(dá)成的協(xié)議表明，IF成員的雄心是制定強(qiáng)有力的全球最低稅，對(duì)開(kāi)展實(shí)質(zhì)性經(jīng)濟(jì)活動(dòng)的跨國(guó)公司的影響有限。它承認(rèn)全球最低有效稅率與豁免之間存在直接聯(lián)系，并承諾繼續(xù)討論，以便在10月之前在商定的框架內(nèi)就這些設(shè)計(jì)元素做出最終決定。還將探討將處于國(guó)際活動(dòng)初始階段的跨國(guó)企業(yè)排除在全球最低稅的適用范圍之外。


【擴(kuò)展閱讀】
1、關(guān)于應(yīng)對(duì)經(jīng)濟(jì)數(shù)字化稅收挑戰(zhàn)雙支柱方案的聲明（10月版）
2、【專(zhuān)題學(xué)習(xí)】“雙支柱”國(guó)際稅收新規(guī)則的核心要點(diǎn)、最新方案有哪些變化，以及影響與應(yīng)對(duì)