后BEPS时代跨国企业地区总部税收优惠政策研究

Research on Tax Incentives for Regional Headquarters of MNEs in the Post-BEPS Era

税基侵蚀和利润转移(BEPS)行动计划提出的多项成果措施,均与规范跨国企业地区总部税收优惠政策具有直接或间接的关联关系。在后BEPS时代,越来越多的国家在制定和实施总部税收优惠政策时,会采纳强化实质性经济活动要求、确保反避税措施适用、提升税收优惠制度透明度,以及应对数字经济的税收挑战等BEPS成果措施。我国作为G20成员和BEPS包容性框架的参与方,也应采纳BEPS成果措施,制定统一的总部税收优惠政策,避免发生地方政府之间的同质竞争和恶性竞争。

A number of deliverables of the BEPS Action Plan have direct or indirect impacts on regulating tax incentives for regional headquarters of multinational companies. In the Post-BEPS Era, more countries will adopt the BEPS deliverables such as strengthening requirements on substantial activities, ensuring the application of anti-tax avoidance measures, enhancing the transparency of tax incentives, and addressing the tax challenges of the digital economy, when the countries are enacting and implementing the tax incentives for regional headquarters of multinational companies. As a member of the G20 and a party to the BEPS Inclusive Framework, China should also adopt the relevant BEPS deliverables and formulate unified tax incentives for headquarters, so as to avoid homogeneous and vicious competition among local governments.