BEPS行动计划与美国治理跨国利润转移的政策改革

BEPS Action Plan and U.S.Policy Reform on Governing Cross-Border Profit Shifting

税基侵蚀与利润转移(BEPS)行动计划是美国与全球首次合作推动国际税收协调的重大举措。BEPS行动计划利润转移政策对美国国际税收政策产生了结构性影响。多年来作为BEPS行动计划的推动者也是受益者之一,美国在打击利润转移和避税实践中并非一帆风顺,其对BEPS行动计划的核心诉求在于维护联邦税收权益。本文主要在BEPS行动计划打击跨国利润转移的七大规则框架下,通过回顾美国和经合组织(OECD)对BEPS跨国利润转移政策的关注,分析探讨了美国应对OECD的跨国公司利润转移政策影响的税法实践、动机和做法。结论认为:为全球税务治理提供中国方案是时代发展的客观要求;中国与相关国家一道,在规范转移定价政策,推动建立全球统一的国际税收规则,解决日益盛行的跨国避税问题上做出了贡献。

Base erosion and profit shifting(BEPS)action plan is the first major initiative for the United States and the world to cooperate to promote international tax coordination.The profit shifting policy of the BEPS action plan has had a structural impact on U.S.international tax policies.For many years,as the promoter and beneficiary of the BEPS action plan,the U.S.has not been smooth sailing in the practice of combating profit shifting and tax avoidance.Its core demand for the BEPS action plan is to safeguard federal tax rights and interests.Under the framework of the seven rules of the BEPS action plan against cross-border profit shifting,this paper reviews the concerns of the U.S.and the Organization for Economic Co-operation and Development(OECD)on BEPS cross-border profit shifting policies,and analyzes and discusses the tax law practices,motivations and actions of the U.S.in response to the impact of OECD’s multinational profit transfer policies.In conclusion,it is an objective requirement of the times to provide China plan for global tax governance.Together with other countries,China has made great contributions to standardizing transfer pricing policies,promoting the establishment of global unified international tax rules,and solving the increasingly prevalent transnational tax avoidance problem.