關于應對經濟數字化稅收挑戰雙支柱方案的聲明（中英文對照）

OECD/G20 BaseErosion and Profit Shifting Project

G20/OECD  稅基侵蝕和利潤轉移行動計劃

Statement on a Two-Pillar Solution to Address the TaxChallenges Arising from the Digitalisation of the Economy

關于應對經濟數字化稅收挑戰雙支柱方案的聲明

日期：2021年10月9日    來源：國家稅務總局

This document setsout the Statement which has been discussed in the OECD/G20 Inclusive Frameworkon BEPS.136 member jurisdictions haveagreed to it as of 8 October 2021. It is noted that not all Inclusive Frameworkmembers have joined as of today.

該文件是經G20/OECD稅基侵蝕和利潤轉移包容性框架討論的聲明。136個轄區于 2021 年 10 月 8 日同意該聲明。截至目前，并非所有包容性框架成員均已加入共識。

Introduction

簡介

The OECD/G20Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed atwo-pillar solution to address the tax challenges arising from thedigitalisation of  the  economy. The agreed components of each Pillarare described in the following paragraphs.

A detailedimplementation plan is provided in the Annex.

G20/OECD稅基侵蝕和利潤轉移包容性框架（IF）就應對經濟數字化稅收挑戰雙支柱方案達成協議。各支柱的共識要素如下述段落所述。

具體的實施計劃見附錄。

Pillar One

支柱一

Scope

In-scope companiesare the multinational enterprises (MNEs) with global turnover above 20 billioneuros and profitability above 10% (i.e. profit before tax/revenue) calculatedusing an averaging mechanism with the turnover threshold to be reduced to 10billion euros, contingent on successful implementation including of taxcertainty on Amount A, with the relevant review beginning 7 years after theagreement comes into force, and the review being completed in no more than oneyear.

Extractives andRegulated Financial Services are excluded.

適用范圍

需適用金額 A 規則的跨國企業是全球營業收入 200 億歐元以上且利潤率（稅前利潤/收入）10%以上的跨國企業，相關門檻按平均值計算。如果金額A 規則（包括金額A 稅收確定程序）實施順利，營業收入門檻將下調至 100 億歐元。協議生效七年后將對金額A 是否實施順利進行審議，并在一年內完成。

采掘業和受監管的金融服務業不適用金額A 規則。

Nexus

聯結度

There will be anew special purpose nexus rule permitting allocation of Amount A to a marketjurisdiction when the in-scope MNE derives at least 1 million euros in revenuefrom that jurisdiction. For smaller jurisdictions with GDP lower than 40billion euros, the nexus will be set at 250 000 euros.

The specialpurpose nexus rule applies solely to determine whether a jurisdiction qualifiesfor the Amount A allocation.

Compliance costs(incl. on tracing small amounts of sales) will be limited to a minimum.

根據新的特殊聯結度規則，當適用范圍內的跨國企業從某個稅收管轄區（以下簡稱“轄區”）取得的收入不低于 100 萬歐元時，允許相關市場轄區參與金額 A 的分配。對于國內生產總值（GDP）低于 400 億歐元的小型轄區，該聯結度門檻為 25 萬歐元。

特殊聯結度規則僅用于確定某轄區是否可參與金額 A 的分配。

遵從成本（包括追蹤小額銷售的收入來源地）將限于最低水平。

Quantum

金額

For in-scope MNEs,25% of residual profit defined as profit in excess of 10% of revenue will beallocated to market jurisdictions with nexus using a revenue-based allocationkey.

將超過收入 10%的利潤定義為 “剩余利潤”。對于適用范圍內的 跨國企業，25%的剩余利潤將被分配至構成聯結度的市場轄區，并以收入為分配因子。

Revenue sourcing

收入來源地

Revenue will besourced to the end market jurisdictions where goods or services are used orconsumed. To facilitate the application of this principle, detailed sourcerules for specific categories of transactions will be developed. In applyingthe sourcing rules, an in-scope MNE must use a reliable method based on theMNE’s specific facts and circumstances.

收入來源于產品或者服務被使用或者消費的最終市場轄區。為實現該原則，將針對不同交易類型制定具體的收入來源地規則?？鐕髽I應基于自身具體事實和情況，使用可靠的方法執行收入來源地規則。

Tax basedetermination

稅基的確定

The relevantmeasure of profit or loss of the in-scope MNE will be determined by referenceto financial accounting income, with a small number of adjustments.

Losses will becarried forward.

適用范圍內跨國企業的利潤或者虧損金額應基于經少量調整的財務會計所得確定。

虧損可向以后年度結轉。

Segmentation

分部核算

Segmentation willoccur only in exceptional circumstances where, based on the segments disclosedin the financial accounts, a segment meets the scope rules.

只有在特殊情況下才需要進行分部核算，即根據跨國企業公開披露財務報表中的分部核算情況，某分部本身已達到金額A 適用范圍門檻時。

Marketing anddistribution profits safe harbour

營銷及分銷利潤安全港

Where the residualprofits of an in-scope MNE are already taxed in a market jurisdiction, amarketing and distribution profits safe harbour will cap the residual profitsallocated to the market jurisdiction through Amount A. Further work on thedesign of the safe harbour will be undertaken, including to take into accountthe comprehensive scope.

如果適用范圍內跨國企業的剩余利潤已在某市場轄區征稅，則營銷及分銷利潤安全港將會限制通過金額 A 向該市場轄區分配的剩余利潤額。將進一步研究安全港設計，包括考量全面適用范圍的影響。

Elimination ofdouble taxation

消除雙重征稅

Double taxation ofprofit allocated to market jurisdictions will be relieved using either theexemption or credit method.

The entity (orentities) that will bear the tax liability will be drawn from those that earnresidual profit.

將通過免稅法或抵免法消除與分配至市場轄區利潤相關的雙重征稅。

承擔金額A 納稅義務的單個或者多個實體，將從賺取剩余利潤的實體中確定。

Tax certainty

稅收確定性

In-scope MNEs willbenefit from dispute prevention and resolution mechanisms, which will avoiddouble taxation for Amount A, including all issues related to Amount A (e.g.transfer pricing and business profits disputes), in a mandatory and binding manner.Disputes on whether issues may relate to Amount A will be solved in a mandatoryand binding manner, without delaying the substantive dispute prevention andresolution mechanism.

An electivebinding dispute resolution mechanism will be available only for issues relatedto Amount A for developing economies that are eligible for deferral of theirBEPS Action 14 peer [1]reviewand have no or low levels of MAP disputes. The eligibility of a jurisdictionfor this elective mechanism will be reviewed regularly; jurisdictions foundineligible by a review will remain ineligible in all subsequent years.

適用范圍內的跨國企業將受益于爭議預防與解決機制，避免金額 A 的雙重征稅。該強制性有約束力的爭議預防與解決機制適用范圍包括所有與金額A 有關的事項（例如：轉讓定價和營業利潤爭議）。對于判斷某事項是否與金額A 有關的爭議，也將通過強制性有約束力的方式進行確認，但確認爭議屬性不應延遲實質性的爭議預防與解決機制。

具有推遲BEPS 第十四項行動計劃同行審議資格且相互協商程序（MAP）爭議案件數量為零或者較少的發展中國家，可選擇適用有約束力爭議解決機制，但僅限于與金額A 有關事項的爭議。相關轄區選擇適用機制的資格，將被定期審議；相關轄區一旦被審議認定為喪失資格，在后續年度將無法恢復。

Amount B

金額 B

The application ofthe arm’s length principle to in-country baseline marketing and distributionactivities will be simplified and streamlined, with a particular focus on theneeds of low capacity countries. This work will be completed by the end of2022.

為特別關注低征管能力國家的需求，將通過金額 B 對在某一轄區內從事基本營銷和分銷活動適用獨立交易原則進行簡化和優化。金額B工作將在 2022年底前完成。

Administration

征管

The tax compliancewill be streamlined (including filing obligations) and allow in-scope MNEs tomanage the process through a single entity.

將優化稅務遵從流程（包括申報義務），并允許適用范圍內跨國企業以單一實體管理整個流程。

Unilateralmeasures

單邊措施

The MultilateralConvention (MLC) will require all parties to remove all Digital Services Taxesand other relevant similar measures with respect to all companies, and tocommit not to introduce such measures in the future. No newly enacted DigitalServices Taxes or other relevant similar measures will be imposed on anycompany from 8 October 2021 and until the earlier of 31 December 2023 or thecoming into force of the MLC. The modality for the removal of existing DigitalServices Taxes and other relevant similar measures will be appropriatelycoordinated. The IF notes reports from some members that transitionalarrangements are being discussed expeditiously.

多邊公約（MLC）將要求所有締約方撤銷對所有企業的所有數字服務稅以及其他相關類似單邊措施，并承諾未來不再引入類似措施。自2021年10月8日起，至2023年12月31日和多邊公約生效日中較早一日，各轄區不得對任何企業實施新立法的數字服務稅或者其他相關類似單邊措施。將妥善協調撤銷現行數字服務稅以及其他相關類似措施的方式。包容性框架注意到某些轄區報告表示正在快速討論過渡性安排。

Implementation

實施

The MLC throughwhich Amount A is implemented will be developed and opened for signature in2022, with Amount A coming into effect in 2023. A detailed implementation planis set out in the Annex.

關于實施金額 A 的多邊公約將在2022年完成開發并開放簽署，以使金額A在2023年開始生效執行。詳細的實施計劃參見附錄。

Pillar Two

支柱二

Overall design

整體設計

PillarTwoconsistsof:

?  two interlocking domestic rules (together theGlobal anti-Base Erosion Rules (GloBE) rules): (i) an Income Inclusion Rule (IIR),which imposes top-up tax on a parent entity in respect of the low taxed income ofa constituent entity; and (ii)  an Undertaxed  Payment Rule  (UTPR), which  denies deductions or requires an equivalent adjustmentto the extent the low tax income of a constituent entity is not subject to tax underan IIR; and

?  a treaty-based rule (the Subject to Tax Rule (STTR))that allows source jurisdictions to impose limited source taxation on certain relatedparty payments subject to tax below a minimum rate. The STTR will be creditableas a covered tax under the GloBE rules.

支柱二包括以下兩方面內容：

1.兩項緊密聯系的國內法規則（共同構成全球反稅基侵蝕規則）：一是收入納入規則，指由母公司就跨國企業成員實體低稅所得補繳稅款至全球最低稅水平。二是低稅支付規則，指對于跨國企業成員實體未適用收入納入規則的低稅所得，其他成員實體通過限制扣除或做等額調整補征稅款至全球最低稅水平。

2.一項基于稅收協定的規則（應稅規則）：允許來源國對適用稅率低于最低稅率的某些特定關聯支付有限征稅。適用應稅規則繳納的稅款可以計為在全球反稅基侵蝕規則下的有效稅額。

Rule status

規則效力

The GloBE ruleswill have the status of a common approach.

This means that IFmembers:

?are notrequired to adopt the GloBE rules, but, if they choose to do so, they willimplement and administer the rules in a way that is consistent with theoutcomes provided for under Pillar Two, including in light of model rules andguidance agreed to by the IF;

?accept theapplication of the GloBE rules applied by other IF members including agreementas to rule order and the application of any agreed safe harbours.

全球反稅基侵蝕規則定位為共同方法。

這意味著包容性框架成員：

1.并不一定要實施全球反稅基侵蝕規則，但是一旦選擇實施，就需要采取與支柱二成果相一致的方式實施和管理相關規則，包括遵從包容性框架通過的立法模版和指引。

2.接受其他包容性框架成員實施全球反稅基侵蝕規則，包括認可規則適用順序以及所有達成一致的安全港規則。

Scope

適用范圍

The GloBE ruleswill apply to MNEs that meet the 750 million euros threshold as determinedunder BEPS Action 13 (country by country reporting). Countries are free toapply the IIR to MNEs headquartered in their country even if they do not meetthe threshold.

Governmententities, international organisations, non-profit organisations, pension fundsor investment funds that are Ultimate Parent Entities (UPE) of an MNE Group orany holding vehicles used by such entities, organisations or funds are notsubject to the GloBE rules.

全球反稅基侵蝕規則將適用于根據 BEPS 第十三項行動計劃（國別報告）確定達到7.5億歐元門檻的跨國企業。各轄區對總部位于本轄區的跨國企業適用收入納入規則時，不受該門檻限制。

作為跨國企業集團最終控股實體的政府機構、國際組織、非盈利組織、養老基金或投資基金以及這些實體所使用的持有工具，不適用全球反稅基侵蝕規則。

Rule design

規則設計

The IIR allocates top-uptax based on a top-down approach subject to a split-ownership rule forshareholdings below 80%.

The UTPR allocatestop-up tax from low-tax constituent entities including those located in the UPEjurisdiction. The GloBE rules will provide for an exclusion from the UTPR forMNEs in the initial phase of their international activity, defined as thoseMNEs that have a maximum of EUR 50 million tangible assets abroad and thatoperate in no more than 5 other jurisdictions[2].This exclusion is limited to a period of 5 years after the MNE comes into thescope of the GloBE rules for the first time. For MNEs that are in scope of theGloBE rules when they come into effect the period of 5 years will start at thetime the UTPR rules come into effect.

收入納入規則將采用自上而下的方法分配補足稅，但在控股比例未達80%的情況下，需適用分散控股規則。

低稅支付規則將對包括最終控股實體所在轄區實體在內的低稅 實體的補足稅進行分配。處于國際化活動初始階段的跨國企業豁免適用低稅支付規則。處于國際化活動初始階段的跨國企業是指海外有形資產不超過5000萬歐元，且在不超過5個海外轄區運營3的跨國企業。該豁免規定只在跨國企業首次成為全球反稅基侵蝕規則適用范圍內企業后的5年內適用。對于全球反稅基侵蝕規則生效時在適用范圍內的跨國企業，5年時限從低稅支付規則生效時起算。

ETR calculation

有效稅率計算

The GloBE ruleswill operate to impose a top-up tax using an effective tax rate test that iscalculated on a jurisdictional basis and that uses a common definition ofcovered taxes and a tax base determined by reference to financial accountingincome (with agreed adjustments consistent with the tax policy objectives ofPillar Two and mechanisms to address timing differences).

In respect ofexisting distribution tax systems, there will be no top-up tax liability ifearnings are distributed within 4 years and taxed at or above the minimumlevel.

全球反稅基侵蝕規則將通過分轄區有效稅率測試征收補足稅。有效稅率計算采用符合共同定義的有效稅額和按照財務會計利潤確定的稅基（經符合支柱二政策目標且具共識的有限調整，并對時間性差異進行處理）。

對于現行分配利潤稅制度，如果利潤在4 年內分配，且以不低于最低稅率標準的稅率納稅，則無需對相關利潤補充征稅。

Minimum rate

最低有效稅率

The minimum taxrate used for purposes of the IIR and UTPR will be 15%.

對于收入納入規則和低稅支付規則，最低有效稅率為15%。

Carve-outs

排除

The GloBE ruleswill provide for a formulaic substance carve-out that will exclude an amount ofincome that is 5% of the carrying value of tangible assets and payroll. In atransition period of 10 years, the amount of income excluded will be 8% of thecarrying value of tangible assets and 10% of payroll, declining annually by 0.2percentage points for the first five years, and by 0.4 percentage points fortangible assets and by 0.8 percentage points for payroll for the last fiveyears.

The GloBE ruleswill also provide for a de minimis exclusion for those jurisdictions where theMNE has revenues of less than EUR 10 million and profits of less than EUR 1million.

全球反稅基侵蝕規則設置公式化經濟實質排除，其將排除等同于 5%的有形資產賬面價值和人員工資的所得。在10年過渡期內，有形資產賬面價值和人員工資的排除比例分別為8%和10%，排除比例在前五年每年下降0.2個百分點；后五年有形資產排除比例每年下降0.4個百分點，人員工資排除比例每年下降0.8個百分點。

全球反稅基侵蝕規則還針對跨國企業收入低于1000萬歐元且利潤低于100萬歐元的轄區提供微利排除。

Otherexclusions

其他豁免

The GloBE rulesalso provide for an exclusion for international shipping income using thedefinition of such income under the OECD Model Tax Convention.

全球反稅基侵蝕規則還將符合OECD稅收協定范本相關定義的國際海運所得排除在適用范圍外。

Simplifications

簡化措施

To ensure that theadministration of the GloBE rules are as targeted as possible and to avoidcompliance and administrative costs that are disproportionate to the policyobjectives, the implementation framework will include safe harbours and/orother mechanisms.

為確保全球反稅基侵蝕規則的征管更具針對性，避免產生與政策目標不匹配的遵從及征管成本，實施框架將包括安全港和/或其他機制。

GILTIco-existence

與全球無形資產低稅所得制度（GILTI）并存

It is agreed thatPillar Two will apply a minimum rate on a jurisdictional basis. In thatcontext, consideration will be given to the conditions under which the US GILTIregime will co-exist with the GloBE rules, to ensure a level playing field.

支柱二分轄區適用最低有效稅率。在此背景下，將考慮美國全球無形資產低稅所得稅制與全球反稅基侵蝕規則并存的條件，以確保競爭環境公平。

Subject to taxrule (STTR)

應稅規則

IF membersrecognise that the STTR is an integral part of achieving a consensus on PillarTwo for developing countries.[3] IFmembers that apply nominal corporate income tax rates below the STTR minimumrate to interest, royalties and a defined set of other payments would implementthe STTR into their bilateral treaties with developing IF members whenrequested to do so.

The taxing rightwill be limited to the difference between the minimum rate and the tax rate onthe payment. The minimum rate for the STTR will be 9%.

包容性框架成員認識到，應稅規則是發展中國家就支柱二達成共識不可或缺的組成部分。如果包容性框架成員對利息、特許權使用費和其他明確定義的一系列費用，適用的企業所得稅名義稅率低于應稅規則最低稅率，當發展中國家成員要求該轄區在雙邊稅收協定中納入應稅規則時，該轄區應予滿足。

應稅規則賦予締約方的征稅權限于最低稅率與相關費用適用稅率之間的差額。

應稅規則最低稅率為 9%。

Implementation

實施

Pillar Two shouldbe brought into law in 2022, to be effective in 2023, with the UTPR coming intoeffect in 2024. A detailed implementation plan is set out in the Annex.

支柱二應于2022年立法，2023年開始實施。其中，低稅支付規則將于2024年開始實施。詳細的實施計劃參見附錄。

Annex. Detailed Implementation Plan

附錄-具體實施計劃

This Annexdescribes the work needed to implement the two-pillar solution described in thebody of the Statement. It also sets out a timeline for that process, includingthe key milestones for the Inclusive Framework (IF) going forward, noting thatbespoke technical assistance will be available to developing countries tosupport all aspects of implementation. IF members recognise the ambitiousnature of the timelines contained in this implementation plan and are fullycommitted to use all efforts within the context of their legislative process inachieving that goal.

本附錄主要介紹為實施聲明正文所述雙支柱解決方案所需完成的工作。附錄還設定了實施時間表，包括包容性框架接下來需完成的重要事項，另外，發展中國家將獲得專門的技術支持以協助其實施。包容性框架成員認識到實施計劃非常緊迫，將致力于盡一切努力在本國立法框架下實現該目標。

Pillar One

支柱一

Amount A, theremoval of all Digital Service Taxes and other relevant similar measures on allcompanies, and Amount B will be implemented under the Pillar One solution, asdescribed below.

如下所述，支柱一解決方案將實施金額A、撤銷對于所有企業的所有數字服務稅以及其他相關類似措施、及金額B幾部分內容。

Amount A

金額 A

Amount A will beimplemented through a Multilateral Convention (MLC), and where necessary by wayof correlative changes to domestic law, with a view to allowing it to come intoeffect in 2023.

金額A將通過多邊公約（MLC）實施，國內法也將在必要的情況下作對應修改， 目標是在2023年生效執行。

MultilateralConvention

多邊公約

In order tofacilitate swift and consistent implementation, an MLC will be developed to introducea multilateral framework for all jurisdictions that join, regardless of whethera tax treaty currently exists between those jurisdictions. The MLC will containthe rules necessary to determine and allocate Amount A and eliminate doubletaxation, as well as the simplified administration process, the exchange of informationprocess and the processes for dispute prevention and resolution in a mandatoryand binding manner between all jurisdictions, with the appropriate allowancefor those jurisdictions for which an elective binding dispute  resolution mechanism  applies with  respect to issues  related to Amount A,thereby ensuring consistency and certainty in the application of Amount A andcertainty with respect to issues related to Amount A. The MLC will besupplemented by an Explanatory Statement that describes the purpose andoperation of the rules and processes. Where a tax treaty exists between partiesto the MLC, that tax treaty will remain in force and continue to governcross-border taxation outside Amount A, but the MLC will addressinconsistencies with existing tax treaties to the extent necessary to giveeffect to the solution with respect to Amount A. The MLC will also addressinteractions between the MLC and future tax treaties. Where there is no taxtreaty in force between parties, the MLC will create the relationship necessaryto ensure the effective implementation of all aspects of Amount A.

為便于快速且一致地實施金額A，將開發多邊公約以建立所有轄區均可加入的多邊框架，無論相關轄區之間是否已經簽訂有稅收協定。多邊公約將包括關于確定與分配金額A、消除雙重征稅的必要規則，以及簡化的征管程序、信息交換程序、適用于所有轄區的強制性有約束力的爭議預防及解決程序。多邊公約也將包含適當允許相關轄區對與金額A 有關事項爭議選擇適用有約束力爭議解決機制的規定，以確保金額A 執行的一致性和確定性，及與金額A有關事項的確定性。多邊公約將輔以解釋性聲明，說明規則和程序的目的及運作方式。如果多邊公約締約方之間已簽訂有稅收協定，相關稅收協定仍然有效，并將繼續規范金額A以外的跨境稅收。但為使金額A解決方案可有效執行，多邊公約將對其與現行稅收協定不一致之處進行必要的處理。多邊公約也將明確其與未來簽訂的稅收協定間的關系。如果締約方之間沒有現行有效的稅收協定，多邊公約將確立締約方之間的法律關系，以確保金額A有效實施。

The IF hasmandated the Task Force on the Digital Economy (TFDE) to define and clarify thefeatures of Amount A (e.g., elimination of double taxation, Marketing and DistributionProfits Safe Harbour) and develop the MLC and negotiate its content, so thatall jurisdictions that have committed to the Statement will be able toparticipate. The TFDE will seek to conclude the text of the MLC and itsExplanatory Statement by early 2022, so that the MLC is quickly open tosignature and a high-level signing ceremony can be organised by mid-2022.Following its signature, jurisdictions will be expected to ratify the MLC assoon as possible, with the objective of enabling it to enter into force andeffect in 2023 once a critical mass of jurisdictions as defined by the MLC haveratified it.

為確保所有承諾加入聲明的轄區都能參與，包容性框架委托數字經濟工作組（TFDE）定義和明確金額A各要素設計（例如，消除雙重征稅、營銷及分銷利潤安全港），開發多邊公約并就其內容進行協商。數字經濟工作組將努力在2022 年初完成多邊公約及其解釋性聲明文本，以便盡快開放多邊公約簽署并在2022 年中舉行高級別的簽署儀式。在簽署多邊公約后，各轄區需盡快核準多邊公約，目標是在根據多邊公約規定的關鍵多數轄區完成核準程序后，能于2023年立即生效執行。

Removal andStandstill of All Digital Services Taxes and Other Relevant Similar Measures

撤銷及中止所有數字服務稅和其他相關類似措施

The MLC willrequire all parties to remove all Digital Services Taxes and other relevantsimilar measures with respect to all companies, and to commit not to introducesuch measures in the future. A detailed definition of what constitutes relevantsimilar measures will be finalised as part of the adoption of the MLC and itsExplanatory Statement.