“全球最低有效税率”规则对廊坊市跨国企业的影响调研

Research on the Impact of Multinational Enterprises under "Global Minimum Effective Tax Rate" Rule in Langfang

随着双支柱方案推行,跨国企业对于双支柱方案及其中“全球最低有效税率”规则带来的影响颇为关注。廊坊市税务局基于本市跨国企业发展现状,通过充分的规则解读,深入分析规则对于廊坊市外商投资企业及对外投资企业产生的影响,并结合调研中代表性企业的态度,为不同类型企业后续如何应对提出建议,希望能够为优化营商环境、吸引外资、优化企业海外布局提供参考。

With the implementation of the Pillar 1&2 sol ution, multinational enterprises are quite concerned about the impact of the global minimum corporate tax rate rule. Based on the current situation of the development of multinational enterprises in Langfang city, the Langfang Taxation Bureau analyzes the impact of the rules on foreign-invested enterprises and "going out" enterprises in Langfang city through a thorough interpretation of the rules, and makes suggestions for different types of enterprises on how to cope with the rules in the future by combining the attitudes of representative enterprises in the survey. Meanwhile, Langfang Taxation Bureau gives useful insights on how to provide supporting policies for the Pillar 1&2 solution. Hope to provide constructive references to improve the business environment, attract foreign investment, and optimize the overseas layout for enterprises.