优化跨国公司纳税服务的国际经验与政策建议

International Experience and Policy Suggestions on Optimizing Tax Services for Multinational Corporations

BEPS行动计划从2013年启动至今,已经过去五年多的时间。不可否认,BEPS行动计划增加了跨国公司的税收遵从成本,改变了世界各国税制竞争状况,影响了税收和资本在世界范围内的流动。本文以新西兰和日本为例,分析了后BEPS时代跨国公司在资本输入国和输出国面临的挑战,介绍了两国税务局为维护企业利益和本国税收权益在跨国公司纳税服务方面进行的有益探索。结合中国当前既是资本输入大国又是资本输出大国的现状,为后BEPS时代优化中国跨国公司纳税服务提出了建议。

It has been more than 5 years since the BEPS Action Plan was launched in 2013. It is undeniable that the BEPS Action Plan has increased the tax compliance costs of multinational corporations, changed the status quo of tax competition among countries, and affected the flow of tax and capital around the world. Taking New Zealand and Japan as examples, this paper analyzes the challenges faced by multinational corporations in capital importing and exporting countries in the post-BEPS era, and introduces the beneficial exploration of tax authorities of the two countries in safeguarding corporations’ interests and domestic taxation rights. Considering China’s current status as a large capital-importing and capital-exporting country, this paper provides suggestions for optimizing tax services for Chinese multinational corporations in the post-BEPS era.