透视全球最低税的六个角度

Six Aspects on the Global Minimum Taxation

本文以近百年来居民国与来源国税权划分中从受控外国公司税制到全球最低税的演变为主线,以特朗普税改中的全球无形资产低税收入、经济合作与发展组织"蓝图计划"支柱二的方案、拜登税改的全球最低税方案和BEPS包容性框架支柱二新方案为重点,从六个方面剖析前后联系,比较异同之处,揭示全球最低税强化居民国税权、遏制居民国供应链外移、冲击国家税收主权、影响公司所得税未来改革方向的实质,指出以全球最低税为核心的国际税收新规则的要害在于建立居民国对全球无形资产收入税收管辖的优先权、垄断权。在此基础上联系中国实际,就中国如何应对挑战提出了三个方面的建议。

Following the evolution from the CFC tax system to the global minimum tax in the division of taxing rights between residence country and source country in the past century,focusing on Trump’s Global Intangible Low-Taxed Income,Pillar Two of the OECD Blueprint,Biden’s global minimum tax and new plan of BEPS Inclusive Framework Pillar Two,this paper analyses their connections,similarities and differences,and reveals the essence of the global minimum tax,including containing the taxing rights of the residence country,containing the relocation of supply chain of the residence country,affecting the tax sovereignty of each country,and influencing the direction of future reform of corporate income tax.It is pointed out that the key of the new international tax rules with the global minimum tax as the core lies in the establishment of the priority and monopoly of the residence country’s taxation on the income from global intangibles.On this basis,the paper puts forward three suggestions on how to meet the challenges in China.