【中英版】关于应对经济数字化税收挑战双支柱方案的声明（2021年7月版）

李威03

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

关于应对经济数字化税收挑战双支柱方案的声明

1 July 2021
2021年7月1日

Introduction
声明
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.
经合组织/二十国集团税基侵蚀和利润转移包容性框架（IF）已经商定了一个双支柱解决方案，以应对经济数字化带来的税收挑战。达成共识的每个支柱的关键指标在以下段落中进行了描述。
详细的实施计划连同剩余的问题将在2021年10月前最终确定。

Pillar One
支柱一
Scope
范围
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.
支柱一所涵盖的范围是全球营业额超过200亿欧元且盈利能力超过10%（即税前利润/收入）的跨国企业(以下简称“纳入范围的MNEs”)。如果成功实施包括金额A的税收确定性，那么营业额门槛将降低至100亿欧元，协议生效7年后开始相关审查，审查完成时间不超过1年。
支柱一涵盖的范围不包括采掘业和受监管的金融服务。

Nexus
联结度
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.
当纳入范围的MNEs从该司法管辖区获得至少100万欧元的收入时，将适用一项新的特殊目的联结度规则，允许将金额A分配给该司法管辖区。对于GDP低于400亿欧元的较小司法管辖区，联结度规则将设定为25万欧元。
特殊目的联结度规则仅适用于确定一个司法管辖区是否符合金额A的分配条件。
合规成本（包括跟踪小额销售）将被限制在最低限度。

Quantum
分配额
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.
对于纳入范围的MNEs来说，剩余利润的20%-30%(定义为超过收入10%的利润)将使用基于收入的关键分配因素分配给具有联结度的市场所在司法管辖区。

Revenue sourcing
收入来源
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.
收入将来源于使用或消费商品或服务的终端市场管辖区。为促进这一原则的应用，将针对特定类别的交易制定详细的收入来源规则。在适用该规则时，MNE必须根据自身的具体事实和情况使用可靠的方法。

Tax base determination
税基的确定
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.
纳入范围的MNEs的相关损益计量将参照财务会计收入确定税基，并作少量调整。
损失将允许结转。

Segmentation
细分市场
Segmentation will occur only in exceptional circumstances where, based on the segments disclosed in the financial accounts, a segment meets the scope rules.
细分市场仅在根据财务会计中披露了细分市场、且该细分市场符合范围规则的特殊情况下进行。

Marketing and distribution profits safe harbour
营销和分销利润的安全港规则
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.
如果纳入范围的MNEs的剩余利润已经在市场管辖区征税，营销和分销利润安全港规则将通过金额A限制分配给市场管辖区的剩余利润。安全港规则设计的进一步工作将在进行中，包括考虑综合范围。

Elimination of double taxation
消除双重征税
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.
分配给市场管辖区的利润的双重征税将使用免税法或抵免法予以消除。
赚取剩余利润的实体将承担纳税义务。

Tax certainty
税收确定性
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.
纳入范围的MNEs将受益于争议预防和解决机制，该机制将以强制性和有约束力的方式避免金额A的双重征税，包括与金额A相关的所有问题（例如转让定价和营业利润争议）。对是否涉及金额A的争议将采取强制性、约束性的方式解决，不耽误实质性争议预防和解决机制。
对于可推迟BEPS第14项行动计划(相互协商程序，或MAP)同行评审且没有或很少发生MAP争议的发展中经济体，与金额A相关的争议可以考虑采用选择性有约束力的解决机制。

Amount B
金额 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.
独立交易原则在国内基础营销和分销活动中的应用将得到简化和精简，特别关注税收征管能力较低国家的需求，这项工作将于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.
税务合规性将得到简化（包括申报义务），并允许跨国公司通过单一实体进行流程管理。

Unilateral measures
单边措施
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.
该一揽子计划将提供在适用新的国际税收规则和取消所有数字服务税及对所有公司采取的其他相关类似措施之间进行适当的协调。

Implementation
实施
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.
实施金额A的多边工具将于2022年制定并开放签署，金额A将于2023年生效。

Pillar Two
支柱二
Overall design
总体设计
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
  
• 两个相互关联的国内规则，连同全球反税基侵蚀规则（以下简称“GloBE规则”）：(i) 所得纳入规则(IIR)，就母公司的低税收入对母公司征收补足税；(ii)征税不足支付规则(UTPR)，该规则拒绝扣除或要求对成员实体的低税收收入根据IIR规则征税；和
  
• 一项基于税收协定的规则，即应征税规则（STTR），允许所得来源管辖区对低于最低税率的某些关联方付款进行征税。根据 GloBE 规则，STTR可作为涵盖税款予以抵免。
  
  
  

Rule status
GloBE规则的地位
The GloBE rules will have the status of a common approach. This means that IF members:
GloBE规则将具有通用方法的地位，这意味着IF成员：

• 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规则，但是，如果他们选择这样做，它们将以与支柱二方案规定相一致的方式实施与管理，包括参照框架商定的示范规则和指南；
  
• 接受其他IF成员适用的GloBE规则的应用，包括就规则顺序和任何商定的安全港规则的适用达成一致。
  
  

Scope
范围
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规则将适用于满足BEPS第13项行动计划（国别报告）确定的7.5亿欧元门槛的跨国公司。即使没有达到该门槛，各国也可以自主决定将IIR规则适用于总部设在本国的跨国公司。
跨国企业的最终母公司如果是政府实体、国际组织、非营利组织、养老基金或投资基金将不受GloBE规则的约束。

Rule design
规则设计
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规则根据自上而下方法分配补足税额，但对80%以下的持股实行分配所有权规则。
UTPR规则根据商定的方法从低税成员实体（包括位于UPE管辖范围内的成员实体）分配补足税额。

ETR calculation
ETR的计算
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规则将使用有效税率测试征收补足税，该测试以司法管辖为基础计算，并使用涵盖税的共同定义和参考财务会计收入确定的税基(商定的调整与支柱二的税收政策目标和解决时间差异的机制一致)。
就现有的税收分配制度而言，如果该所得在3-4年内分配，并按最低税率或以上征税，则无须补缴补足税款。

Minimum rate
最低税率
The minimum tax rate used for purposes of the IIR and UTPR will be at least 15%.
IIR和UTPR适用的最低税率将至少为15%。

Carve-outs
实际经营活动固定回报的扣除
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规则将针对实质经营活动应获得的固定回报给予一定比例的扣除，其扣除金额至少为有形资产和工资账面价值的5%（在5年的过渡期内，至少为7.5%）。
GloBE规则还将规定最低限度的扣除。

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规则还规定，根据OECD税收协定范本对国际航运收入定义的规定，可以将国际航运收入排除在外。

Simplifications
简化
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.
为确保GloBE规则的管理尽可能有针对性，并避免与政策目标不成比例的遵从管理成本，实施框架将包括安全港规则和/或其他机制。

GILTI co-existence
GloBE与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.
支柱二同意将在司法管辖权的基础上适用最低税率。在这种情况下，将考虑美国GILTI 制度与GloBE规则共存的条件，以确保公平的竞争环境。

Subject to tax rule (STTR)
应征税规则(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成员认识到STTR是为发展中国家就支柱二达成共识的一个组成部分【注：为此，发展中国家被定义为 2019 年人均国民总收入为 12535 美元或以下的国家，使用世界银行地图集法计算.】IF成员对利息、特许权使用费和一套确定的其他应付款项适用低于STTR最低税率的名义公司所得税率，则应在被要求时将STTR纳入其与发展中IF成员的双边税收协定。
征税权将限于最低税率和付款税率之间的差额。STTR的最低税率为7.5%-9%。

Implementation
实施
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成员将同意并发布实施计划。这将考虑应于2022年对支柱二进行立法，并于2023年生效。实施计划将包括：

• 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.
  
• 具有适当机制的GloBE模型规则，以促进随着时间的推移协调IF成员已实施的GloBE规则，包括可能为此目的制定多边工具。
  
• STTR 示范条款和多边工具以促进其采用。
  
• 过渡性规则，包括推迟实施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.
上述达成的协议表明，IF成员的雄心是制定强有力的全球最低税，对开展实质性经济活动的跨国公司的影响有限。它承认全球最低有效税率与豁免之间存在直接联系，并承诺继续讨论，以便在10月之前在商定的框架内就这些设计元素做出最终决定。还将探讨将处于国际活动初始阶段的跨国企业排除在全球最低税的适用范围之外。


【扩展阅读】
1、关于应对经济数字化税收挑战双支柱方案的声明（10月版）
2、【专题学习】“双支柱”国际税收新规则的核心要点、最新方案有哪些变化，以及影响与应对