探索欧盟国家公司税率的协调路径——在英国脱欧公投后新27国联盟的语境下

Explore a Coordinated Path of the Corporate Tax Rate in the European Union——In the Context of the New European Union with 27 Member Counties after Brexit Vote

欧盟成员国的公司税率协调对于欧盟内部资本自由流动的实现具有重要意义。欧盟通过颁布《商业税收行为准则》以及开展优惠税收协定的调查,对于欧盟成员国实际公司税率过低的问题有了一定的制约作用。但是,基于部分成员国在税收主权上的保守态度,欧盟对于成员国的名义公司税率的协调却难见成效。英国脱欧公投后,欧盟、OECD等国际组织在公司税率的协调上可能会有所加强。一方面,欧盟可能通过发布条例、指令等方式直接协调成员国公司税率;另一方面,欧盟可能通过加大对优惠税收协定的调查力度来打击成员国与跨国公司之间过低的公司税率协定。尽管OECD发布了多份报告并开展活动试图消除避税港问题,但是类似的工作对于公司税率协调的意义不大。综合来看,欧盟在新27国联盟的语境下协调公司税率大有可为。相比之下,其他国际组织如OECD、WTO在这方面发挥的作用则亟待提高。

The coordination of the EU members＇ corporate tax rate is meaningful to the free movement of capital within the EU.The publishment of the Code of Conduct for Business Taxation and the investigation of preferential tax treaty have some restrictive function to the actual corporate low tax rate of the EU member.However,some members of the EU hold the conservative attitude in releasing the tax sovereignty,which make it more difficult to coordinate the nominal corporate tax rate of the EU.After the EU Referendum,some international organizations like EU and OECD may strengthen the coordination of the corporate tax rate.For one hand,the EU can realize it by publishing Regulation or Directive to coordinate corporate tax rate; On the other hand,the EU can strengthen the investigation of preferential tax treaty in order to stifle some tax treaty that is in low tax rate.Although OECD have published some work papers and tried to eliminate the problem of tax havens,this is not any help to the coordination of the corporate tax rate.In general,the new EU group with 27 member counties has more to do in the coordination of the corporate tax rate.On the contrast,there is more space for other international organizations like OECD,WTO to release their energy in it.