从BEAT到SHIELD再到UTPR:美国反避税措施的嬗变之策

BEAT, SHIELD and Then UTPR: Evolution of US Anti-Tax Avoidance Measures

数字经济所带来的商业模式和价值创造模式的变革,使跨国企业更容易对其业务进行时间与空间上的调整,也进一步加剧了全球税基侵蚀问题。如何通过国际税收协作应对数字经济下的税基侵蚀,已经成为国际税收治理新秩序关注的全球性议题。“税基侵蚀与反滥用税”(Base Erosion and Anti-abuse Tax,BEAT)作为美国在2017年颁布的《减税与就业法案》(Tax Cut and Job Act,TCJA)中设立的新税种,其原理与数字经济下国际税收治理趋势有相似之处,但其与TCJA设定的其他新国际税收规则不同,并无任何先前法律和提案中的预设,且其机制和条文在实施时表现出一定的模糊或待定之处。随着二十国集团/经济合作与发展组织(G20/OECD)主导的税基侵蚀和利润转移(BEPS)包容性框架下“双支柱”国际税收新规则的进展,以及美国内政的动荡,BEAT规则细节不断更新,从“停止有害倒置及结束低税收发展(SHIELD)提案”的提出,到被提议取消、由支柱二方案下的“低税支付规则”(UTPR)所代替,折射出美国处理国际税收利益时的被动和妥协,但BEAT在维护税收原则、规范税则细节和协调税收协定等层面对我国国际税收治理改革仍有一定积极意义。

The digital economy has brought about changes in business models and value creation chains, which has led to discrepancies in tax administration and further aggravated the problem of global tax base erosion. How to address tax base erosion under the digital economy through international tax cooperation has become a global issue of concern. Base erosion and anti-abuse tax(BEAT) is a new tax category introduced by the Tax Cut and Job Act(TCJA) in 2017. The principles of BEAT are parallel to the trend of international tax governance under the digital economy. Unlike other new international tax rules formulated by the TCJA, BEAT does not have any antecedents in erstwhile laws nor in prescribed proposals. With the progress of Two-Pillar Solution led by the G20/OECD BEPS Inclusive Framework and the turmoil of domestic affairs, the detailed rules of BEAT are constantly updated. From the proposal of SHIELD to the proposed repeal of BEAT and replacing it with the UTPR of Pillar Two, it reflects the passivity and compromise of the US in dealing with international tax interests. However, BEAT is still of positive significance to China’s international tax governance reform in terms of maintaining tax principles, standardizing tax rules and coordinating tax treaties.