国际税收双支柱方案对各国影响及其态度

The Impact of the Two-Pillar Solution on Countries and Their Attitudes

经合组织的双支柱国际税收方案为国际税收格局带来了全新的挑战。双支柱方案中的支柱一方案设计目的在于重新分配税收利益,将更多的税收分配给收入来源地。支柱二方案设计新增了补足税以应对一些跨国经营下的征税不公问题。对于双支柱方案,美国在国内法层面有着与支柱二方案类似的设计,在认识到支柱一方案可以为其带来的益处后,对双支柱方案态度转变。税收洼地国家虽然不希望确立全球最低企业税率,但15%的标准也并不算苛刻。欧洲国家由于自身原因,一直对推动双支柱方案的进程持积极态度。非洲国家希望支柱二方案所确定的全球最低税税率至少提升至20%。对于我国来说,双支柱方案能够带来的利益大于可能的弊端。

Two-Pillar Solution has brought new challenges to all the world.Pillar one is designed to redistribute tax revenue and allocate more taxes to the countries of income source.Pillar two is designed to deal with the unfair taxation under some transnational operations.The United States has a similar design to Pillar two at the domestic law level.After recognizing the benefits that Pillar one can bring to it,the United States changed its attitude towards the Two-Pillar Solution.Tax havens do not want to establish global minimum corporate tax rate.However,the standard of 15%which is established by Pillar two is not harsh.Most European countries have positive attitudes towards Two-Pillar Solution.African countries hope that the global minimum corporate tax rate will be increased to at least 20%.As for China,the advantages of the Two-Pillar Solution outweigh the possible disadvantages.