【特别关注】OECD关于”新双支柱方案”的10个常见问题解答（中英对照）

李威03

【特别关注】OECD关于”新双支柱方案”的10个常见问题解答（中英对照）
摘自OECD2021年7月《应对数字经济的的税收挑战》
”Addressing the tax challenges arising from the digitalisation of the economy“JULY 2021
Frequently asked questions
双支柱方案常见问题解答
1.How would the two-pillar package make sure that MNEs pay their fair share of tax?
1. 双支柱方案将如何确保跨国公司缴纳公平份额的税款
The package has two pillars, and each one addresses a different gap in the existing rules that allow MNEs to avoid paying taxes. First, Pillar One applies to about 100 of the biggest and most profitable MNEs and spreads part of their profit around to the countries where they sell their products and provide their services. Without this rule, these companies can earn significant profits in a market without paying much tax there. Secondly, under Pillar Two, a much larger group of MNEs (any company with over EUR 750 million of annual revenue) would now be subject to a global minimum corporate tax. So even if one of these companies is able to shift its profits to a tax haven, those profits would still be subject to tax of at least the minimum rate of 15%.
该一揽子方案有两个支柱，每一个支柱都解决了现有规则中允许跨国公司避税的不同方面问题。首先，支柱一适用于大约100家规模最大、利润最高的跨国公司，并将其部分利润分配给销售产品和提供服务的国家或地区。如果没有这条规则，这些跨国公司可以在一个市场上赚取可观的利润而无需缴纳太多的税款。其次，在支柱二下，更多的跨国公司(年收入超过7.5亿欧元的公司)需要缴纳全球最低公司税。因此，即使一家公司能够将其利润转移到避税天堂，这些利润仍需按最低15%的税率纳税。
  
2.This two-pillar package only applies to around 100 companies. What about the others: shouldn’t they pay tax, too?
2.双支柱方案只适用于大约100家公司，其他公司呢?他们不也应该交税吗？
First of all, Pillar One applies to about 100 companies, but Pillar Two applies to hundreds more MNEs. Secondly,the aim of these rules is to address the tax challenges that come from the digitalisation of the economy and it is these MNEs that are at the highest risk of taking advantage of the existing rules to avoid paying tax. For other, smaller companies, the existing rules continue to apply and the Inclusive Framework has a number of other international tax standards to ensure that they pay their fair share.
首先，支柱一适用于大约100家公司，但支柱二适用于数百家跨国公司。其次，这些规则的目的是解决经济数字带来的税收挑战，而正是这些跨国公司利用现有规则避税的风险最高。其他规模较小的公司继续适用现有规则，包容性框架还制定了一些其他国际税收标准，以确保它们缴纳公平份额的税款。
  
3.How much tax are we talking about?
3. 双支柱方案能带来多少税收？
Under Pillar One, taxing rights on more than USD 100 billion of profit are expected to be reallocated to market jurisdictions each year. With respect to Pillar Two, with a minimum rate of at least 15%, the global minimum tax is estimated to generate around USD 150 billion in additional global tax revenues per year.
在支柱一下，预计每年将有超过1000亿美元利润的征税权被重新分配给市场所在国或地区。就支柱二而言，最低税率至少为15%，全球最低税收估计每年将产生约1500亿美元的额外全球税收收入。
  
4.What do developing countries get out of this deal?
4. 发展中国家能从双支柱方案中得到什么？
Pillar One gives developing countries the right to tax major MNEs on the income they earn from the users and customers located in those countries. The OECD estimates that on average, low-, middle- and high-income countries would all experience revenue gains, but these gains would be expected to be larger (as a share of current corporate income tax revenues) among low income jurisdictions. Also, the rules are expressly designed so that the new right to tax applies more easily in smaller countries.
For developing countries, Pillar Two protects the right of countries to tax payments (like interest and royalties) made to companies in other countries, when they are not taxed up to the minimum rate of at least 15%. This is a big deal for developing countries as they often have given up the right to tax these payments in their tax treaties on the assumption that they are taxed in the other country. In addition, the minimum tax will lead
to the demise of tax havens, which will improve the ability of all countries, including developing countries, to ensure they are able to protect their tax base from tax avoidance. Finally, the global minimum tax will relieve pressure on developing countries to provide excessively generous tax incentives in order to attract foreign investment, while at the same time there will be carve out for activities with real substance.
支柱一赋予发展中国家对主要跨国公司从这些国家的用户和客户那里获得的收入征税的权利。据经合组织估计，平均而言，低、中、高收入国家的收入都会增加，但在低收入国家中，这些收入的增加(作为当前企业所得税收入的份额)预计会更大。此外，这些规则的明确设计使得新的征税权更容易适用于较小的国家。
对于发展中国家来说，支柱二保护发展中国家向其他国家公司支付款项(如利息和特许权使用费)征税的权利，前提是这些国家的最低税率不超过至少15%。这对发展中国家来说是一件大事，因为它们往往以为该支付款项在另一个国家征税而放弃了在其税收协定中对该支付款项征税的权利。此外，最低税率将导致避税天堂的消亡，这将提高包括发展中国家在内的所有国家的征管能力，以确保他们有能力保护其税基免受侵蚀。最后，全球最低税率将减轻发展中国家为吸引外国投资而提供过分慷慨的税收优惠的压力，同时也将促进外国投资者开展实质经营活动。
  
5.Is this the end of tax havens?
5. 避税天堂会终结吗？
Yes. Tax havens have thrived over the years by offering secrecy (like bank secrecy) and shell companies (where the company doesn’t need to have any employees or activity in the jurisdiction) and no or low tax on profits booked there. The work of the G20 and the Global Forum has ended bank secrecy (including leading to the automatic exchange of bank information) and the BEPS Project requires companies have a minimum level of substance to put an end to shell companies along with important transparency rules so that tax
administrations can apply their tax rules effectively. Pillar Two would now ensure that those companies would pay at least 15% tax on their profits. The cumulative impact of these initiatives means that the “tax haven” as people think of them would no longer exist. Those jurisdictions that offer international financial services may continue to find a market for their services, particularly where they add value for their customers in providing advice and support for commercial transactions that are not tax-driven.
是的。多年来，避税天堂通过提供保密(如银行保密)和空壳公司(公司不需要在该辖区内有任何员工或活动)以及对在该辖区内登记的利润不征税或低税率而蓬勃发展。G20和全球论坛的工作已经结束银行保密制度(包括银行信息的自动交换)，而BEPS行动计划对企业实质经营活动的最低要求杜绝空壳公司的存在，并通过制定重要的税收透明度规则，使得税务机关可以有效地应用其税收规则。现在，支柱二将确保这些公司就其利润缴纳至少15%的税款。这些举措的累积影响意味着人们心目中的避税天堂将不复存在。那些提供国际金融服务的司法管辖区可能会继续为自己的服务寻找市场，特别是在不是税收驱动的商业交易中为客户提供建议和支持。
  
6.When will companies start paying this new tax?
6. 跨国公司什么时候开始缴纳这种新税？
The two-pillar package will need to be finalised in October 2021 and then implemented and this requires more work to address the outstanding points and in developing model legislation, a multilateral instrument and implementation guidance. The Inclusive Framework intends to complete this work in 2022 with the aim of implementation in 2023, meaning that companies would pay tax on their profits earned in 2023.
双支柱方案将在2021年10月敲定然后实施，这需要更多的工作来解决悬而未决的问题并制定示范立法、多边工具和实施指南。包容性框架计划在2022年完成这项工作，目标是在2023年实施，这意味着跨国公司将就其2023年的利润纳税。
  
7.Ifmostcountrieshavecorporatetaxratesofmorethan20%, thenwhy is the minimum tax set at 15%?
7. 如果大多数国家的公司税率都超过20%，那么为什么将最低税率设为15%？
A large portion of corporate profit is subject to an effective tax rate lower than 15% - despite the fact that the MNEs home jurisdiction imposes corporate tax at a much higher rate, so the compromise reached represents a major achievement. Remember also that the Inclusive Framework package has been agreed by a large and diverse group of members, many of which have corporate tax rates that are lower than 15%. While many members may have been happier with a higher minimum rate, the two-pillar package is the result of compromises on all sides.
公司利润的很大一部分适用低于15%的有效税率——尽管事实上跨国公司的母国以更高的税率征收公司税，因此达成的妥协代表了一项重大成就。请记住，包容性框架一揽子方案已得到众多成员国的支持，其中许多国家的公司税率低于15%。尽管许多成员国可能希望达成更高的最低税率，但双支柱方案是各方妥协的结果。
  
8.Can’t countries just tax these companies on their own, like some have tried to do with “digital services taxes”?
8. 难道各国就不能像一些国家试图对数字服务征税那样，自己对这些公司征税吗？
The two-pillar package provides for the standstill and rollback of unilateral measures, such as digital services taxes (DSTs). Countries have experimented with these taxes as an alternative to a global solution agreed by all members, but always as a second-best approach. Inclusive Framework members understand that unilateral measures can be inefficient and lead to disputes with other countries – both because they may create double taxation and because they can lead to trade retaliation. The main targets of these DSTs were always the major digital companies, which would now be subject to the new tax in Pillar One.
双支柱方案将暂停和取消单边措施，如数字服务税(DSTs)。各国已经尝试将这些税收作为所有成员国都同意的全球解决方案的替代方案，但始终是次优方法。包容性框架成员国明白，单边措施可能效率低下并导致与其他国家的争端，因为它们可能造成双重征税也可能导致贸易报复。主要的数字公司一直是这些DST的主要目标，现在它们将需要缴纳支柱一的新税。
  
9. How can the OECD guarantee that all the countries that have signed up to this package will actually implement it?
9.经合组织如何确保所有签署这一方案的国家将切实执行？
This is a crucial point because establishing a global level playing field is essential to making sure the Inclusive Framework package is effective. The two-pillar package represents the commitment of the overwhelming majority of the Inclusive Framework members, under a mandate from the G20. As with other international standards developed by the OECD, commitment comes with the obligation to implement the agreement and this implementation process will be monitored closely by the Inclusive Framework. The Inclusive Framework will work to have the few remaining members that have not signed on join the consensus. The OECD track record on this is excellent – implementation of tax transparency standards and the BEPS package are prime examples – and securing a global level playing field has always been the highest priority.
这一点至关重要，因为建立一个全球公平的竞争环境对于确保包容性框架一揽子方案的有效性至关重要。双支柱方案代表了包容性框架绝大多数成员根据G20授权作出的承诺。与经合组织制定的其他国际标准一样，承诺伴随着实施协议的义务，这一实施过程将受到包容性框架的密切监督。包容性框架将努力让剩余的几个尚未签署协议的成员国加入共识。经合组织在这方面的工作非常出色——税收透明度标准和 BEPS一揽子计划的实施就是最好的例子——确保全球公平的竞争环境一直是重中之重。
  
10.The two-pillar package provides exclusions for things like mining companies, shipping, regulated financial services and pension funds; why shouldn’t those kinds of companies pay their fair share?
10. 双支柱方案将矿业公司、航运、受监管的金融服务和养老基金等排除在外，为什么这些公司不应该缴纳他们公平份额的税款呢？
The aim of the two-pillar package is to make sure that MNEs can’t take advantage of the existing rules on international tax to avoid paying their fair share and the rules are designed to capture and address this problem. The exclusions that are provided for kick out types of profit and activities that are not part of this problem either because the profit is already tied to the place where it is earned (for example, regulated financial services and mining companies will have to have their operations in the place where they earn their income) or the activity benefits from different taxation regimes due to their specific nature (such as shipping companies and pension funds). These types of businesses are still subject to all the other international tax standards on transparency and BEPS to ensure that tax authorities can tax them effectively.
双支柱方案的目的是确保跨国公司不能利用现有的国际税收规则来规避其缴纳公平份额的税款，而规则的制定也旨在解决这一问题。所规定的豁免条款排除了不属于这一问题的利润类型和活动，因为利润已经与赚取利润的地方挂钩 (例如，受监管的金融服务和矿业公司将不得不在它们获得收入的地方开展业务)，或者因其具体性质(如航运公司和养老基金)，这些活动将受益于不同的税收制度。这些类型的企业仍需受所有其他关于税收透明度和BEPS国际税收标准的约束，以确保税务机关能够对其进行有效征税。
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