美国GILTI制度的建立及对我国的启示

The Establishment of GILTI System and Its Implications

美国全球无形低税后所得(GILTI)制度是《减税与就业法案》中最重要的国际税收政策之一,开辟了对跨国企业所得征税和防范税基侵蚀的新思路.作为降低企业税法定税率的并行制度,其目的不仅在于解决锁出效应问题、扩大税基;还希望能防范全球征税制转变为属地征税制后可能带来的税基侵蚀问题.依照法案条款对制度规定进行深入理解,厘清对GILTI征税的内在逻辑,并对美国的实践状况进行总结,对完善我国的税制、减缓美国税改给我国制造业可能带来的冲击,以及应对全球税收格局的变化都极具借鉴与参考意义.

The United States Global Intangible Low Tax Income(GILTI) system is one of the most important international taxation policies in the Tax Reduction and Employment Act,opening up new ideas for taxation of multinational corporations’ income and prevention of tax base erosion. As a parallel system to reduce the statutory tax rate of corporate tax, its purpose is not only to solve the problem of lock-out effect and expand the tax base, but also hopes to prevent the problem of tax base erosion that may arise after the global taxation system is transformed into a local taxation system. It is of referencing significance for us to have an in-depth understanding of the rules and regulations in accordance with the provisions of the bill, clarify the internal logic of GILTI taxation, and summarize the practice in the United States, which can improve China’s tax system, mitigate the impact of US tax reform on our manufacturing industry, and respond to the changes in the global tax structure.