从全球最低企业税率协议看美国联盟体系的演变及对我国的潜在影响

The Potential Impact of the Global Minimum Tax Rate Agreement on the American Alliance System and China

全球最低企业税率协议的推出有着深刻的全球化背景,美国联盟体系基于国内税制改革和维护其跨国公司利益的综合考虑推动跨国企业税务制度协议达成。这将强化美国联盟体系建设,巩固其对全球技术经济长期发展的影响力。协议的推动落实可能导致对中国科技创新的规则“锁定”效果进一步加强,中国甚至有被孤立在全球产业链外的风险。我国需要积极参与协议规则、标准、适用范围等具体环节的讨论,以数字化利润分配问题为切入点,寻求与欧盟、“一带一路”国家深入合作的机会,加速深层次嵌入全球产业链和融入全球科研网络。

The launch of the global minimum tax agreement has a profound global background.The US alliance system promotes the conclusion of the tax system agreement for multinational enterprises based on the comprehensive consideration of domestic tax system reform and safeguarding the interests of multinational companies.This will strengthen the construction of the US alliance system and consolidate its influence on the longterm development of the global technology economy.The promotion and implementation of the global minimum tax rate agreement may further strengthen the“lock-in”effect of the rules on China’s technological innovation,and China may even risk being isolated outside the global industrial chain.China needs to participate in the discussion of specific aspects such as the rules,standards and scope of application of the agreement.China can take digital profit distribution as an entry point,seek opportunities for in-depth cooperation with the EU and countries along the“Belt and Road”,and accelerate deep embedding into the global industrial chain and global scientific research network.