全球最低税影响税收优惠的机理及应对

The Mechanism of Global Minimum Tax Affecting Tax Preference and China's Response

经济全球化下的国际税收竞争是国际社会关注的重要课题。全球最低税改革方案确保跨国公司成员实体在各国的有效税率不低于15%,从而对过度的国际税收竞争进行有效治理。全球最低税改革会对各国所实施的税收优惠政策形成系统挑战,并倒逼各国审视和改革现行优惠政策。本文在总结各国税收优惠显性特征的基础上,阐释了全球最低税对一国税收优惠的作用机理,最后提出了全球最低税改革背景下优化我国税收优惠的政策建议。

International tax competition under the economic globalization is an important topic concerned by the international community.The Global Minimum Tax(GMT)ensures that the effective tax rate of Multinational Enterprises in each country is no less than 15 percent,thereby achieving the effective governance of excessive international tax competition.Logically,the GMT reform will pose a systematic challenge to the preferential tax policies implemented by various countries,and force them to review and reform the current preferential policies.Based on the summary of the explicit characteristics of each country's tax preference,this paper explains the mechanism of GMT on a country's tax preference,and finally puts forward some suggestions to optimize China's tax preference policies under the background of GMT reform.