支柱二全球最低税的实施策略观察——以英国为例

Observations on the Implementation Strategy of the Global Minimum Tax under Pillar Two: A Case Study of the UK

2021年12月20日,经济合作与发展组织(OECD)发布《应对经济数字化税收挑战——支柱二全球反税基侵蚀规则立法模板》,意味着支柱二方案的设计基本完成。支柱二包括基于国内税法的全球反税基侵蚀规则(GloBE)和基于双边税收协定的应税规则(STTR),GloBE规则为全球各辖区设定一条15%的有效税率底线,因此也被称为“全球最低税”。2022年1月11日,英国为在国内实施支柱二全球最低税发布公众征询意见稿,采取总体上的保守策略,选择适用收入纳入规则(IIR),并对“境内最低补足税”等关键设计细节提出实施建议,以保护英国税基。本文聚焦英国实施支柱二全球最低税的策略,建议我国采用收入纳入规则、在国内税法中引入“境内最低补足税”,并进一步完善我国受控外国企业规则,以更好维护我国税收主权和税收利益。

On 20 December 2021,the OECD released Tax Challenges Arising from the Digitalisation of the Economy—Global Anti-Base Erosion Model Rules(Pillar Two Model Rules),which means the design of Pillar Two Solution is basically completed.Pillar Two includes the Global Anti-Base Erosion(GloBE)Rule based on domestic tax laws and the Subject To Tax Rule(STTR)based on bilateral tax treaties.GloBE rule sets an effective floor tax rate of 15%for each jurisdiction around the world.which is also known as the“Global Minimum Tax”.On 11 January 2022,the UK opened a public consultation on the implementation of global minimum tax under the Pillar Two in the UK,adopting an overall conservative strategy and choosing to apply the Income Inclusion Rule(IIR)and the domestic minimum top-up tax to further safeguard the UK’s tax base.The paper focuses on the strategy of implementing the global minimum tax of Pillar Two in the UK and puts forward relevant suggestions for China,including introducing the IIR and domestic minimum top-up tax,further improving CFC rules to better safeguard China’s tax sovereignty and tax interests.