过程、要害及对策:对OECD统一方法支柱一方案的分析与透视(下)

Process, Crucial Point and Countermeasures: An Analysis of the OECD’s Pillar One Proposal(Part 3)

(接上期)(三)全球汇总与内在冲突全球汇总、公式分配是这次新征税权改革的重大突破。OECD过去对全球汇总的公式分配一直持坚决反对的态度,直到2015年BEPS行动计划最终成果报告,将利息列支限制在跨国公司集团息税前30%的标准算是一个初步尝试。2019年1月的《政策说明》尚没有涉及这一问题,2月的《公众咨询文件1》中,"用户参与"方案的剩余利润分配按集团的业务线来计算,用约定的百分比划分,"营销型无形资产"方案的剩余利润用销售收入等分配因子分配到市场国。

Pillar One is the core of the OECD’s "Unified Approach" to address the tax issues of the digital economy, or it will be the cornerstone of building new international tax rules in the future. To take the initiative in the process of Pillar One proposal, China should understand its context, grasp the core and implement right policies. The paper first analyzes the formation process and motivation of Pillar One, and then discusses the interest relationship of countries involved from five perspectives. Finally, the paper puts forward relevant suggestions by considering China’s reality.