OECD解答最新雙支柱方案的12個問題（中英對照）
OECD/G20 Inclusive Framework on Base Erosion and ProfitShifting (BEPS) Statement on the Two-Pillar Solution to Address the TaxChallenges Arising from the Digitalisation of the Economy
OECD/G20 BEPS包容性框架關于應對經濟數字化稅收挑戰“雙支柱”方案
FREQUENTLY ASKED QUESTIONS
常見問題解答
來源：OECD 官網 日期：2021年10月8日 翻譯：思邁特財稅國際稅收服務團隊
1.How will the Two-Pillar Solution make surethat MNEs pay their fair share of tax?
雙支柱方案如何確保讓跨國公司繳納公平份額稅款？
Each pillaraddresses a different gap in the existing rules that allow MNEs to avoid payingtaxes. First, Pillar One applies to about 100 of the biggest and mostprofitable MNEs and re-allocates part of their profit to the countries wherethey sell their products and provide their services, where their consumers are.Without this rule, these companies can earn significant profits in a marketwithout paying much tax there. Under Pillar Two, a much larger group of MNEs(any company with over EUR 750 million of annual revenue) would now be subjectto a global minimum corporate tax. With the new rules, companies organisingtheir affairs in a way that their profits in a given jurisdiction (whether in alow-tax jurisdiction or otherwise) are subject to an effective tax rate lowerthan the minimum rate, those profits would still be taxed at a minimum rate of15%.
雙支柱解決了在現有規則中允許跨國公司避稅的漏洞。首先，支柱一適用于大約100家規模最大、利潤最高的跨國公司，并將其部分利潤重新分配給其銷售產品和提供服務的國家，即消費者所在的國家。如果沒有這條規則，這些公司就可以在一個市場上賺取可觀的利潤，而無需在那里繳納太多稅款。在支柱二下，更多的跨國企業集團（任何年收入超過7.5億歐元的公司）現在需要繳納全球最低公司稅。一些企業在特定稅收管轄區（無論是在低稅收管轄區還是其他地方）經營所得利潤的有效稅率低于最低稅率，根據新規則，這些利潤仍將按最低稅率15%繳稅。
2.In July 2021, Inclusive Framework membersagreed a Statement on how to address these issues. What are the main changes inthe Two-Pillar Solution finalised in October?
在2021年7月，包容性框架成員達成了關于如何應對該挑戰的共識。而在10月的最終版中，雙支柱方案的主要變化是什么？
The Statementadopted in July 2021 was a major achievement in that 134 countries andjurisdictions agreed on the framework for a Two-Pillar Solution to the TaxChallenges Arising from Digitalisation. The framework left certain keyparameters for decision by October. For example, the amount of residual profitto be re-allocated to market jurisdictions under Pillar One was left open buthas now been agreed as 25%. The rate of the minimum tax under Pillar Two hasnow also been agreed at 15%, whereas in July the level remained open to a rateof “at least 15%”. There were other thresholds and rates that needed to befinalised, as well as how to ensure tax certainty. In addition, a detailed implementationplan has now been agreed to help ensure that the ambitious timelines forimplementation can be met.
2021年7月通過的聲明是一項重大成就，134個國家和稅收管轄區就應對經濟數字化
稅收挑戰“雙支柱”方案達成共識。該框架將某些關鍵參數留待10月前做決定。例如，在支柱一下，重新分配給市場所在稅收管轄區的剩余利潤金額未定，但現在已商定為25%。在支柱二下的最低稅率現在也已商定為15%，而在7月份，此項參數表述為“至少為15%”。還有其他門檻和稅率需要最終確定，以及如何確保稅收確定性。此外，現在已經商定了詳細的實施計劃，來確保能夠滿足雄心勃勃的實施時間表。
3.Does this only apply to around 100 companies?What about the other multinational companies: shouldn’t they pay tax, too?
這僅適用約100家企業嗎？其他跨國企業不應該也同樣繳納稅款嗎？
First, all taxpayersshould pay their fair share of tax and the BEPS Project as a whole aims atmaking sure this is the case for MNEs. While it is true that the re-allocationof profit under Pillar One applies to about 100 companies, these are thelargest and most profitable companies, and expanding the scope of this rule tobring more companies in would not necessarily increase the amount ofre-allocated profit significantly but would add complexity. Nevertheless, thereis a provision to expand the scope after 7 years once there is experience withimplementation.
首先，所有納稅人都應繳納其公平份額的稅款，而BEPS行動計劃也旨在確保跨國企業做到這一點。雖然在支柱一下，利潤的重新分配確實適用于大約100家公司，但這些公司是規模最大、利潤最高的公司，擴大該規則的適用范圍以納入更多公司，并不一定會大幅增加重新分配利潤的金額，反而會增加復雜性。盡管如此，一旦有了實施經驗，則規定在7年后擴大實施范圍。
Pillar One alsoincludes a commitment to develop simplified, streamlined approaches to theapplication of transfer pricing rules to certain arrangements, with aparticular focus on the needs of low capacity countries, which are very oftenthe subject of tax disputes.
支柱一還包括致力于制定簡化的方法，將轉讓定價規則應用于某些安排，特別關注稅收征管能力較低國家的需求，這些國家通常是稅收爭議的主力。
Pillar Two’s goal isto ensure that a much broader range of MNEs (those with a turnover of at leastEUR 750M, which will be hundreds of companies) pay a minimum level of tax,while preserving the ability of all companies to innovate and be competitive.For other, smaller companies, the existing rules continue to apply and theInclusive Framework has a number of other international tax standards like theBEPS actions, to reduce the risks of tax avoidance and ensure that they paytheir fair share.
支柱二的目標是確保更廣泛的跨國公司（營業額至少為7.5億歐元，將有數百家公司）繳納最低稅，同時保持所有公司的創新能力和競爭力。對于其他規模較小的公司，現有規則繼續適用，包容性框架現存的許多其他國際稅收標準，如BEPS行動計劃，以降低避稅風險并確保他們繳納公平份額的稅款。
4.How much tax are we talking about?
我們討論的稅收金額是多少？
With the Two-PillarSolution, all types of economies – developing, emerging or with a higher GDP –will benefit from extra tax revenues. Under Pillar One, taxing rights on morethan USD 125 billion of profit are expected to be reallocated to marketjurisdictions each year. With respect to Pillar Two, the global minimum tax of15% is estimated to generate around USD 150 billion in additional global taxrevenues annually. These extra revenues will be particularly welcome, asgovernments need to fund the COVID-19 recovery.
借助雙支柱解決方案，所有類型的經濟體，如發展中經濟體、新興經濟體或GDP較高的經濟體，都將受益于額外的稅收收入。在支柱一下，每年超過1,250億美元的利潤的征稅權預計將重新分配給市場所在的稅收管轄區。就支柱二而言，15%的全球最低稅率估計每年會在全球產生約1,500億美元的額外稅收。這些額外收入將特別受歡迎，因為各國或各地區政府都需要資金來資助疫情后振興項目。
5.What do developing countries get out of thisdeal?
發展中國家從中得到什么？
The Two-PillarSolution acknowledges the calls from developing countries for more mechanical,predictable rules, and more generally, provides a redistribution of taxingrights to market jurisdictions based on where sales and users are located –often in developing countries. It also provides for a global minimum tax, whichwill help put an end to tax havens, lessen the incentive for MNEs to shiftprofits out of developing countries, and reduce pressure on developing countrygovernments to offer wasteful tax incentives and tax holidays, while providinga carve-out for low- taxed activities that have real substance. This means thatdeveloping countries could still offer effective incentives that attractgenuine, substantive foreign direct investment. Importantly, thismultilaterally agreed solution avoids the risk of retaliatory trade sanctionsthat could result from unilateral approaches such as digital services taxes.
雙支柱解決方案認可發展中國家呼吁的，制定更具機制性、更可預測的規則，總體來說，根據銷售和用戶所在的地區（通常在發展中國家）將征稅權重新分配給市場所在的稅收管轄區。全球最低稅則將有助于杜絕避稅天堂，降低跨國公司將利潤轉移到發展中國家以外的動機，并減輕發展中國家政府提供浪費性稅收優惠和免稅期的壓力，同時可剝離出具有實質經營的低稅活動。這意味著發展中國家仍然可以提供有效的激勵措施來吸引真正的、實質性的外國直接投資。重要的是，這種多邊商定的解決方案避免了可能因數字服務稅等單邊措施而導致的報復性貿易制裁風險。
Developing countries(particularly those in Africa, and with the support of the African Tax AdministrationForum (ATAF)) have had a significant influence on the agreement. For example,on Pillar One, the agreement includes a commitment to reduce the scopethreshold in 7 years (provided the system is operating as intended), which willresult in a bigger pool of profits to be reallocated to markets; the nexusthreshold – the point at which developing countries would see an allocationunder Pillar One from an in-scope MNE – is set at a low level (EUR 1 million,reduced to EUR 250 000 for the smallest countries) so as to maximise the numberof countries that will see revenue benefits; an elective option on taxcertainty which will help ensure that countries which have no or only verysmall numbers of disputes do not get tied up in mandatory dispute resolutionprocesses; Pillar One also includes a commitment to develop simplified,streamlined approaches, with a particular focus on the needs of low capacitycountries, to the application to transfer pricing rules to certain arrangementsthat are very often the subject of tax disputes and, under Pillar Two, theguaranteed availability of the Subject to tax rule (STTR). These elementscontributed to a balanced agreement for all parties in the negotiations.
發展中國家，尤其是非洲國家，在非洲稅務管理論壇(ATAF)的支持下，對達成共識產生了重大影響。例如，支柱一承諾在7年內降低范圍門檻（前提是計劃按預期實行），這將導致更大的利潤池重新分配給市場國；聯結度門檻——發展中國家將在支柱一下，從范圍內跨國公司利潤分配點——被設定為較低水平（100萬歐元，最小的一些國家低至25萬歐元），以最大限度地提高能得到收入收益的國家數量；稅收確定性的選擇性選項，這將有助于確保沒有或只有很少爭議的國家不會陷入強制性爭議解決機制中；支柱一還包括致力于制定簡化、精簡的方法，特別關注稅收征管能力較低國家的需求，將轉讓定價規則應用于某些經常引起稅務爭議的安排，并且在支柱二下，保證應稅規則(STTR)的可用性。這些要素有助于談判各方達成平衡的協議。
Developing countrieswill gain revenue. Under Pillar One, which will see more than USD 125 billionof profit re-allocated to market jurisdictions, developing countries will standto gain more than developed countries as a share of corporate income tax (CIT).With a rate of 15%, the global minimum tax is expected to generate around USD150 billion in additional global tax revenues per year. In addition to this,developing countries are expected to gain further revenues under a treaty-based Subject to tax rule (STTR) which will allow countries to retain theirright to tax certain payments made to related parties abroad which often poseBEPS risks, such as interest and royalties. The subject to tax rule will bemade available to all developing countries.
發展中國家將獲得收入。在支柱一下，超過1,250 億美元的利潤將重新分配給市場所在的稅收管轄區，發展中國家的企業所得稅(CIT)份額將超過發達國家。全球最低稅率為15%，預計每年將產生約1500億美元的額外全球稅收。除此之外，發展中國家有望在基于稅收協定的應稅規則（STTR）獲得更多收入，該規則將允許各國保留對向國外關聯方支付的某些款項征稅的權利，這些款項通常會帶來BEPS風險，例如利息和特許權使用費。應稅規則將提供給所有發展中國家。
6.Will developing countries get support in theimplementation phase?
在實施過程中，發展中國家能從中得到什么支持？
The OECD has acomprehensive programme of capacity building support for developing countriesand has supported them consistently in their participation in the InclusiveFramework and in the implementation of the international tax standards sinceits inception. The Two-Pillar Solution is no different, and as the work turnstowards developing the rules and instruments needed to implement and then thejob of turning all that into law, then the OECD will be ready to supportdeveloping countries throughout this process. This support will be provided inclose co-operation with regional tax organisations such as the African TaxAdministration Forum (ATAF), the Inter- American Center of Tax Administrations(CIAT), the Intra-European Organisation of Tax Administrations (IOTA) and theStudy Group on Asian Tax Administration and Research (SGATAR), as well as keydevelopment partners through the Platform for Collaboration on Tax (PCT) and donorcountries that provide resources and expertise.
OECD為發展中國家制定了全面的能力建設支持計劃，并自其成立以來一直支持其參與包容性框架和實施國際稅收標準。雙支柱解決方案也不例外，隨著工作轉向制定實施所需的規則和工具，然后將其轉變為法律，OECD將準備好在整個過程中支持發展中國家。這種支持將與區域稅務組織密切合作，例如非洲稅務管理論壇(ATAF)、美洲稅務管理中心(CIAT)、歐洲內部稅務管理組織(IOTA)和亞洲稅務管理和研究研究小組(SGATAR)，以及通過稅務合作平臺(PCT)和提供資源和專業知識的捐助國的主要發展伙伴。
7.Will this be the end of profit-shifting byMNEs, via tax havens?
這會不會是跨國企業通過避稅天堂實現利潤轉移的終結？
Yes. All countriesare sovereign and can set the tax policy of their choice, but harmful taxcompetition and aggressive tax planning need to end. Tax havens have thrivedover the years by offering secrecy (like bank secrecy) and shell companies(where the company doesn’t need to have any employees or activity in thejurisdiction) and no or low tax on profits booked there. The work of the G20and the OECD-hosted Global Forum on Transparency and Exchange of Informationfor Tax Purposes has ended bank secrecy (including leading to the automaticexchange of bank information) and the OECD Base Erosion and Profit Shifting(BEPS) Project requires companies to have a minimum level of substance to putan end to shell companies along with important transparency rules so that taxadministrations can apply their tax rules effectively. Pillar Two will nowensure that those companies pay a minimum effective tax rate of 15% on theirprofits booked there (subject to carve outs for real, substantial activities).The cumulative impact of these initiatives means that “tax havens” as peoplethink of them would no longer exist. Those jurisdictions that offerinternational financial services may continue to find a market for theirservices, but on the basis that they add real economic value for theircustomers and support for commercial transactions that are not tax-driven.
是的。所有國家都是主權國家，可以制定自己選擇的稅收政策，但有害的稅收競爭和激進的稅收規劃需要被杜絕。多年來，避稅天堂通過提供保密(如銀行保密)和空殼公司(公司不需要在該轄區內有任何員工或活動)以及對在該轄區內登記的利潤不征稅或低稅率而蓬勃發展。G20和OECD主持的全球論壇的工作已經結束銀行保密制度(包括銀行信息的自動交換)，而BEPS行動計劃對企業實質經營活動的最低要求杜絕空殼公司的存在，并通過制定重要的稅收透明度規則，以便稅務機關可以有效地應用其稅收規則。現在，支柱二將確保這些公司就其利潤繳納至少15%的稅款。這些舉措的累積影響意味著人們心目中的避稅天堂將不復存在。那些提供國際金融服務的稅收管轄區可能會繼續為自己的服務尋找市場，特別是在為客戶提供建議和支持、而不是稅收驅動的商業交易方面。
8.When will companies start paying this new tax?
公司什么時候開始繳納這項新稅？
The DetailedImplementation Plan provides for a clear and ambitious timeline to ensure aneffective implementation from 2023 onwards. On Pillar One, model rules fordomestic legislation will be developed by early 2022 and the new taxing rightin respect of re-allocated profit (Amount A) will be implemented through amultilateral convention with a view to allowing it to come into effect in 2023.Meanwhile, work will be developed on Amount B and the in-country baselinemarketing and distribution activities in scope, by the end of 2022. As forPillar Two, model rules to give effect to the minimum corporate tax will bedeveloped by November 2021, as well as the model treaty provision to implementthe subject to tax rule. A multilateral instrument will then be released bymid-2022 to facilitate the implementation of this rule in bilateral treaties.
詳細的實施計劃規定了明確和雄心勃勃的時間表，以確保從2023年起有效執行。關于支柱一，國內立法的示范規則將于2022年初制定，關于重新分配利潤的新征稅權（金額A）將通過多邊公約實施，以便于2023年生效。同時，將在2022年底之前制定金額B和國內基準營銷和分銷活動的范圍。至于支柱二，將在2021年11月前制定實施最低公司稅的示范規則，以及實施應稅規則的示范條約條款。然后將在2022年年中發布一項多邊工具，以促進在雙邊條約中實施這一規則。
9.If most countries have corporate tax rates ofmore than 20%, then why is the minimum tax set at 15%?
如果大多數國家的公司稅率超過20%，那么為什么最低稅率定為15%呢？
A large portion ofcorporate profit is subject to an effective tax rate lower than 15% - despitethe fact that the MNEs’ home jurisdiction has a stated corporate tax rate thatis much higher rate, so the compromise reached represents a major achievement.Remember also that the Two-Pillar Solution has been agreed by a large anddiverse group of Inclusive Framework members, many of which have corporate taxrates that are lower than 15%. While many members may have been happier with ahigher minimum rate, Pillar Two is the result of compromises on all sides.
公司利潤的很大一部分適用低于15%的有效稅率——盡管事實上跨國公司的所屬國以更高的稅率征收公司稅，因此達成的妥協代表了一項重大成就。請記住，包容性框架一攬子方案已得到眾多成員國的支持，其中許多國家的公司稅率低于15%。盡管許多成員國可能對更高的最低稅率更滿意，但這雙支柱方案是各方妥協的結果。
10.Can’t countries just tax these companies ontheir own, like some have tried to do with “Digital Services Taxes”?
難道各國就不能像一些國家試圖對數字服務征稅那樣，自行對這些公司征稅嗎？
The two-pillarpackage provides for the standstill and removal of unilateral measures, such asDigital Services Taxes (DST) and other relevant similar measures. Countrieshave experimented with these taxes in the absence of a global solution agreedby all members, but always as a second- best approach. Inclusive Frameworkmembers understand that unilateral measures can be inefficient and lead todisputes with other countries – both because they may create double taxationand because they can lead to trade retaliation. The main targets of these DSTwere always the major digital companies, which would now be subject to the newtax in Pillar One. By negotiating together the standstill and removal of suchmeasures, the members of the Inclusive Framework recognised that a coordinatedapproach is more efficient than the proliferation of unilateral actions thatwould lead to more uncertainty for taxpayers, and to trade tensions betweengovernments.
雙支柱方案將暫停和取消單邊措施，如數字服務稅(DSTs)。各國已經嘗試將這些稅收作為所有成員國都同意的全球解決方案的替代方案，但始終是次優方法。包容性框架成員國明白，單邊措施可能效率低下，并導致與其他國家的爭端，因為它們可能造成雙重征稅，也因為它們可能導致貿易報復。這些DSTs的主要目標一直是主要的數字公司，現在將需要繳納支柱一的新稅。通過共同談判暫停和取消此類措施，包容性框架成員認識到，協調一致的做法比擴散單邊行動更有效率，因為單邊行動會給納稅人帶來更多的不確定性，并加劇政府間的貿易緊張。
11.How can the OECD guarantee that all thecountries joining the Two-Pillar Solution will actually implement it?
OECD如何保證所有加入"雙支柱解決方案"的國家都能真正執行這一解決方案？
The Two-PillarSolution is the commitment of 136 out of 140 Inclusive Framework members, undera mandate from the G20. As with other international standards developed by theOECD, commitment comes with the obligation to implement and this implementationprocess will be monitored closely by the Inclusive Framework. The OECD trackrecord on this is excellent – implementation of tax transparency standards andthe BEPS package are prime examples – and securing a global level playing fieldhas always been the highest priority. The adoption of the DetailedImplementation Plan, which provides for a concrete and ambitious target dates,is the first important step to ensure that the agreed solution will beimplemented in practice.
雙支柱解決方案是G20授權的并得到140個包容框架成員中的136個成員的支持。與OECD制定的其他國際標準一樣，共同承諾伴隨著執行義務，這一執行進程將受到包容性框架的密切監督。OECD在這方面的記錄非常出色——實施稅收透明度標準和BEPS一攬子計劃就是最好的例子——確保全球公平的競爭環境一直是重中之重。通過詳細執行計劃，規定一個具體和雄心勃勃的實施時間表，是確保商定的解決辦法在實踐中得到執行的第一個重要步驟。
12.The Two-Pillar Solution provides exclusions forthings like mining companies, shipping, regulated financial services andpension funds; why shouldn’t those kinds of companies pay their fair share?
雙支柱解決方案排除了礦業公司、航運、受監管的金融服務和養老基金等；為什么這類公司不應該支付公平份額的稅額？
The aim of theTwo-Pillar Solution is to make sure that MNEs can’t take advantage of the oldrules on international tax to avoid paying their fair share and the new rulesare designed to capture and address this problem. The exclusions provided forrelate to types of profit and activities that are not part of this problemeither because the profit is already tied to the place where it is earned (forexample, regulated financial services and mining companies will have to havetheir operations in the place where they earn their income) or the activitybenefits from different taxation regimes due to their specific nature (such asshipping companies and pension funds). These types of businesses are stillsubject to all the other international tax standards on transparency and BEPSto ensure that tax authorities can tax them effectively.
雙支柱方案的目的是確保跨國公司不能利用現有的國際稅收規則來規避其繳納公平份額的稅款，而這些規則旨在抓住和解決這一問題。其所規定的豁免條款排除了不屬于這一問題的利潤類型和活動，因為利潤已經與賺取利潤的地方掛鉤(例如，受監管的金融服務和礦業公司將不得不在其獲得收入的地方開展業務)，或者因其具體性質(如航運公司和養老基金)，這些活動將受益于不同的稅收制度。這些類型的企業仍需受所有其他關于稅收透明度和BEPS國際稅收標準的約束，以確保稅務機關能夠對其進行有效征稅。
思邁特財稅提醒：以上解答非官方翻譯，難免存在不準確的地方，如有不同理解，請以英文版為準！
