全球最低税方案对我国科技服务业的影响

The Impact of Global Minimum Tax Scheme on Chinese Science and Technology Service Industry

全球最低税方案不仅冲破了国际征税规则,更赋予了美欧等国新的征税权。其实施将给在“避税天堂”注册的中资企业带来严峻挑战,尤以科技服务业企业为甚(多达42家)。作为我国科技创新的重要引领者,科技服务业企业在加快现代化建设中有着重大作用。全球最低税方案的实施,将给这些科技服务业企业财务上带来巨大挑战,可能导致其原有的避税渠道被堵塞,不仅会削弱我国科技服务业的整体国际竞争力,同时将使企业面临欧洲国家的数字税负担,遭受双重税收冲击。基于此,我国要及时作出战略部署,迎接企业回国,为企业营造更为优良、宽松的营商环境。在国际层面,参与全球最低税规则的制定,提升我国的话语权;在国内层面,积极推动税收现代化,构建更具国际吸引力的税收制度,最大化减轻全球最低税方案的相关影响,在改革开放中不断提升我国科技服务业的竞争力。

The global minimum tax scheme not only breaks international tax rules,but also gives the United States and Europe new tax rights.Its implementation will pose a serious challenge to Chinese companies registered in“tax havens”,particularly in the technology services sector(there are 42 of them).As an important leader of scientific and technological innovation in our country,the science and technology service enterprises play an important role in accelerating modernization.The implementation of the global minimum tax plan will bring great financial challenges to these enterprises in the science and technology service industry,which may lead to the blockage of their original tax avoidance channels.It will not only weaken the overall international competitiveness of our science and technology service industry,but also make the enterprises face the digital tax burden of European countries and suffer the double tax impact.Based on this,we need to make timely strategic plans to welcome Chinese companies back to China and create a more favorable and favorable business environment for them.At international level,participate in the formulation of global minimum tax rules,to enhance the power of discourse of our country;at the domestic level,we actively promote tax modernization,build a more internationally attractive tax system,maximize the impact of the global minimum tax scheme,and continuously improve the competitiveness of our scientific and technological services industry in the course of reform and opening up.