支柱二GloBE立法模板簡述（中英文對照）

來源：OECD官網

翻譯：思邁特財稅國際稅收服務團隊

The Pillar Two Rules in a Nut shell

支柱二GloBE立法模板簡述

The Pillar Two Model Rules (also referred to as the “Anti Global Base Erosion” or “GloBE” Rules), released on 20 December 2021, are part of the Two-Pillar Solution to address the tax challenges of the digitalisation of the economy that was agreed by 137 member jurisdictions of the OECD/G20 Inclusive Framework on BEPS and endorsed by the G20 Finance Ministers and Leaders in October. They were developed by delegates from all Inclusive Framework member jurisdictions and agreed and approved by consensus.

2021年12月20日發布的《支柱二立法模板》（也稱為“全球反稅基侵蝕”或GloBE規則）是應對經濟數字化稅收挑戰的雙支柱解決方案的一部分，該解決方案由OECD/G20包容性框架的137個司法管轄區（以下簡稱“轄區”）就BEPS項目達成一致，并于10月得到G20財長和領導人的認可。《支柱二立法模板》由所有包容性框架成員轄區的代表制定，并以協商一致方式商定和批準。

The Pillar Two Model Rules are designed to ensure large multinational enterprises (MNEs) pay a minimum level of tax on the income arising in each jurisdiction where they operate. The rules run to about 45 pages with another 15 pages of definitions. They are drafted as model rules that provide a template that jurisdictions can translate into domestic law,which should assist them in implementing Pillar Two within the agreed timeframeand in a co-ordinated manner.

《支柱二立法模板》旨在確保大型跨國企業對其經營所在轄區產生的收入支付最低稅。該規則大約有45頁，另外還有15頁的定義。該規則是作為立法模板起草的，為各轄區提供了一個可轉化為國內法的模板，這也應有助于各轄區在商定的時限內以協調的方式執行支柱二。

Overview

概況

The Pillar Two Model Rules consist of 10 chapters. Chapter 1 addresses questions of scope. Chapters 2-5 contain the key operative rules. Chapter 6 deals with mergers and acquisitions. Chapter 7provides special rules that apply to certain tax neutrality and existing distribution tax regimes. Chapter 8 deals with administration, Chapter 9 provides for rules on transition and Chapter 10 contains definitions. As ageneral matter, the Pillar Two Model Rules have been designed to make sure they accommodate a diverse range of tax systems, including different tax consolidation rules, income allocation, entity classification rules etc., aswell rules for specific business structures such as joint ventures and minorityinterests. As such, many of  the specificprovisions of the Pillar Two Model Rules will not apply to all jurisdictions or each individual in- scope MNE.

《支柱二立法模板》由10章組成。第1章明確了規則的適用范圍，第2-5章包含關鍵的操作措施，第6章包含有關收購、處置和合資企業的特別規定；第7規定了規則對某些稅收中性制度和其他分配稅制的適用，第8章涉及征管方面，第9章規定了過渡規則，第10章列出了規則中使用的定義術語。一般而言，《支柱二立法模板》旨在確保這些規定適應各種稅收制度，包括不同的稅務合并規則、收入分配、實體分類規則等，以及針對合資企業和少數股權等特定業務結構的規則。因此，《支柱二立法模板》的許多具體條文未必適用于所有轄區或每一個跨國企業。

Taxpayers that either have no foreign presence or that have less than EUR 750 million in consolidated revenues arenot in scope of the Model Rules. In addition, the Pillar Two Model Rules do notapply to government entities, international organisations and non-profitorganisations (preserving domestic tax exemptions for sovereign, non-profit andcharitable entities), nor do they apply to entities that meet the definition ofa pension, investment or real estate fund (preserving the widely shared taxpolicy of not wishing to add an additional layer of taxation between theinvestment and the investor). These entities are excluded even if the MNE groupthey control remains subject to the rules.

無境外實體或者合并收入低于7.5億歐元的納稅人不在立法模板適用的范圍之內。此外，《支柱二立法模板》不適用于政府實體、國際組織和非營利組織（保留主權、非營利和慈善實體的國內免稅），也不適用于符合養老、投資或房地產基金定義的實體（保留了廣泛共享的稅收政策，即不希望在投資項目和投資者之間增加額外的稅收負擔）。盡管前述實體被排除在外，但其控制的跨國企業集團仍然受該規則約束。

Taxpayers in scope of the rules calculatetheir effective tax rate for each jurisdiction where they operate, and paytop-up tax for the difference between their effective tax rate per jurisdictionand the 15% minimum rate. Any resulting top-up tax is generally charged in thejurisdiction of the ultimate parent of the MNE. A de minimis exclusion applieswhere there is a relatively small amount of revenue and income in ajurisdiction. The Pillar Two Model Rules also contemplate the possibility thatjurisdictions introduce their own domestic minimum top-up tax based on theGloBE mechanics, which is then fully creditable against any liability underGloBE, thereby preserving a jurisdiction’s primary right of taxation over itsown income.

該規則范圍內的納稅人計算其經營所在轄區的有效稅率，并為每個轄區的有效稅率與15%的最低稅率之間的差額支付補足稅。由此產生的任何補足稅通常由跨國企業的最終母公司所在的轄區征收。在某一轄區的收入或利潤相對較少的情況下，適用微利排除規則。《支柱二立法模板》還考慮了轄區根據GloBE機制引入本國最低補足稅的可能性，然后該稅款可完全抵免GloBE下的任何納稅義務，從而保留轄區對其自身收入征稅的優先權利。

Key Operative Rules

關鍵操作性規則

Chapters 2-5 set out the key operativeprovisions that every in-scope MNE would apply. An MNE can apply the rules inthe following steps (see also Fact Sheets):

第2至第5章列出了適用范圍內跨國企業的關鍵執行條款。跨國企業可以在以下步驟中應用該規則（另見GloBE規則的關鍵操作條款概述）：

?Calculate the effective tax rate: Chapters 3 and 4 identify the pools of low taxed incomeon a jurisdictional basis. They do this by calculating the income (or loss)under Chapter 3, and the tax attributable to that income under Chapter 4; and

?計算有效稅率：第3章和第4章根據管轄范圍確定低稅收入池。通過計算第3章規定的所得（或虧損）以及第4章規定的可歸屬于該所得的稅款來實現；和

?Calculate the top-up tax: Where there is low taxed income in a jurisdiction, theresulting top-up tax calculation is done under the rules in Chapter 5; and

?計算補足稅：如果轄區內的應稅所得較低，則根據第5章的規則計算補足稅；和

?Determine the liability for the top-up tax: If top-up tax is owed, the charging provisions in Chapter 2 apply. These provisions describe which entity withinthe MNE will be liable for top-up tax in respect of low taxed income arising ina jurisdiction.

?確定補足稅的納稅義務：如果欠繳補足稅，則適用第2章中的征稅規定。這些條款描述了跨國企業內的哪個實體將就管轄范圍內產生的低稅收入來負擔補足稅。

Calculation of the effective tax rate

有效稅率的計算

In order to know if top-up tax is owed,rules are needed to calculate the Effective Tax Rate (ETR) in each jurisdictionwhere the MNE operates. This requires first a calculation of the income, andsecond a calculation of the tax on that income.

為了確認是否應繳補足稅，需要制定規則來計算跨國企業在每個運營轄區的有效稅率。這首先需要計算收入，其次計算該收入的稅收。

Under Chapter 3, the income (or loss) iscalculated based on financial accounts, which provides a base that isharmonised across all jurisdictions. Certain adjustments are needed to betteralign the financial accounts with tax purposes. These have been kept to aminimum and are made where necessary to reflect common permanent differences,such as to remove most dividends and equity gains so that the minimum tax doesnot apply to such income, or to remove expenses disallowed for tax purposessuch as bribes and to correct  prior yearerrors. There is also an exclusion for international shipping income.

根據第3章，所得（或虧損）是根據財務賬目計算的，這給所有轄區提供了一個統一的基礎。需要進行某些調整以更好地使財務賬目與稅收目的保持一致。這些已被保持在最低限度，并在必要時反映共同的永久性差異，例如排除大部分股息和股權收益，以便最低稅不適用于此類所得，或排除出于稅收目的而不允許扣除的費用，例如賄賂支出并進行以前年度差錯更正。國際航運收入也被排除在外。

Under Chapter 4, the tax attributable tothat income is calculated. It includes income taxes, defined in a way toprovide consistent and flexible recognition across a wide range of tax systems,but does not include non-income based taxes such as indirect taxes, payroll andproperty taxes. Rules are also provided to allocate income taxes which arecharged as a withholding tax or following the application of a ControlledForeign Company (CFC) regime (which are allocated to the entity that earned theunderlying income). The treatment of qualified refundable tax credits (i.e. taxcredits that are refundable within four years) aligns with their currentcharacterisation and treatment for accounting purposes.

根據第4章，計算可歸屬于該收入的稅款。包括所得稅，其定義為在廣泛的稅收體系中提供一致和靈活的認可，但不包括非所得稅，例如間接稅、工資稅和財產稅。還規定了分配作為預提所得稅或在應用受控外國公司(CFC)制度后收取的所得稅（分配給獲得相關收入的實體）的規則。符合條件的可退還稅收抵免（即四年內可退還的稅收抵免）的處理與其當前的特征和會計處理相一致。

Chapter 4 also sets out rules for addressing temporary differences, which arise when income or loss is recognisedin a different year for financial accounting and tax. Rules are needed toaddress this given that the Pillar Two Model Rules rely on the financial accounts for calculating the income (or loss). Given that most business esalready use deferred tax accounting to reconcile differences between financial accounting and tax results, the Pillar Two Model Rules leverage these existing accounting principles to simplify compliance. Certain adjustments are made tothe existing deferred tax accounts to protect the integrity of the Pillar TwoModel Rules. For example, the credit for deferred tax liabilities is capped atthe minimum rate in order to prevent any excess tax sheltering unrelated income. The rules also include a recapture mechanism that adjusts for certaindeferred tax liabilities that have not reversed (i.e. the tax has not actuallybeen paid) within five years. These rules should mean that minimum taxgenerally will not be owed by reason of a timing difference. In addition,because tax losses are tracked through deferred tax accounts, the deferred taxaccounting rules enable the carry-forward of attributes resulting from taxlosses. For businesses that do not wish to apply deferred tax accounting rulesin a jurisdiction, an election is available instead to apply a simplifiedmethodology whereby GloBE losses are effectively carried forward.

第4章還規定了處理暫時性差異的規則，這種差異是在財務會計和稅收的不同年度確認收入或虧損時產生的。鑒于支柱二模型規則依賴于財務賬目來計算收入（或虧損），因此需要制定規則來解決這個問題。鑒于大多數企業已經使用遞延所得稅會計來協調財務會計和稅收結果之間的差異，支柱二模型規則就利用這些現有的會計原則來簡化合規性。對現有遞延所得稅科目進行了某些調整，以保護支柱二模型規則的完整性。例如，遞延所得稅負債的抵免上限為最低稅率，以防止任何多余的稅收庇護無關收入。該規則還包括一個轉回機制（recapture mechanism），該機制對某些五年內未轉回（即稅款尚未實際支付）的遞延所得稅負債進行調整。這些規則意味著最低稅一般不會因時間差異而被欠繳。此外，由于稅收損失是通過遞延所得稅科目追蹤的，遞延所得稅會計規則允許結轉因稅收損失產生的屬性。對于不希望在某個轄區應用遞延所得稅會計規則的企業，可以選擇采用一種簡化的方法，從而有效地結轉GloBE損失。

Calculation of the top-up tax

補足稅的計算

Once the effective tax rate is calculated(i.e. the tax divided by the income, and aggregated on a per jurisdictionbasis), Chapter 5 then determines how much top-up tax is owed. The rate of taxowed is the difference between the 15% minimum rate and the ETR in thejurisdiction. That top-up tax percentage is then applied to the GloBE income inthe jurisdiction, after deducting a substance based income exclusion. Thesubstance based income exclusion reduces the exposure to the minimum tax and iscalculated as a percentage mark-up on tangible assets and payroll costs.Finally, if a jurisdiction has a domestic minimum tax that is consistent withthe Pillar Two Model Rules, such domestic tax is credited against any PillarTwo minimum tax liability.

一旦計算出有效稅率（即稅收除以應納稅所得額，并在每個轄區的基礎上進行匯總），第5章就會確定應繳納多少補足稅。欠稅率是最低稅率15%與管轄范圍內的有效稅率之間的差額。然后，在扣除實質經營活動固定回報后，該補足稅比率適用于管轄范圍內的GloBE所得。實質經營活動固定回報的扣除減少了最低稅的風險，并以有形資產和人員工資成本的百分比加成計算。最后，如果轄區的國內最低稅額符合支柱二的立法模板，則此類國內稅額可抵扣任何支柱二最低應納稅款。

Determination of the group entity liablefor the top-up tax

確定應繳納補足稅的成員實體

A liability to top-up tax for a member ofan in-scope MNE group arises under two types of provisions contained in Chapter2. The primary rule is the Income Inclusion Rule (IIR). Under the IIR, theminimum tax is paid at the level of the parent entity, in proportion to itsownership interests in those entities that have low taxed income. Generally,the IIR is applied at the top, at the level of the ultimate parent entity, andworks its way down the ownership chain. Rules are also provided to allow theIIR to be applied by a parent entity in which there is a significant minorityinterest, to minimise leakage of low taxed income.

根據第2章中的兩類規定，范圍內跨國企業集團成員實體補足稅的納稅義務產生了。主要規則是收入納入規則(IIR)。根據IIR，最低稅款在母公司層面支付，按其在低稅收入實體中的所有權權益中所占比例計算。通常，跨國企業集團按所有權鏈條自上而下次序適用收入納入規則，同時還制定一項規則允許擁有重要少數股權（分散控股規則）的中間母公司實體所在轄區優先適用IIR，以最大限度地減少低稅收入的遺漏。

A backstop is needed to ensure the minimum tax is paid where an entity with low taxed income is held through a chain ofownership that does not result in the low-taxed income being brought intocharge under an IIR. This backstop is the UTPR. This rule works by requiring anadjustment (such as a denial of a deduction) that increases the tax at thelevel of the subsidiary. The adjustment is an amount sufficient to result inthe group entities paying their share of the top-up tax remaining after theIIR. The share of the top-up tax is calculated based on a formula, inproportion to the relative share of assets and employees. This helps to ensurethe rule is administrable, but also attaches the adjustment to entities thatare most likely to have the capacity to pay the required amount of top-up tax.

如果低稅收入實體通過所有權鏈持有，但不會導致低稅收入被納入IIR，則適用一項補充規則以確保支付最低稅款，即低稅支付規則（UTPR）。該規則通過要求在子公司層面增加稅收的調整（例如限制扣除）起作用。調整金額足以使集團成員實體支付其在IIR之后剩余補足稅的份額。該補足稅額是根據一個公式計算的，與資產和員工的相對份額成比例。這不但有助于確保規則是可管理的，而且將調整補足稅傳遞到最有可能并有能力繳納稅款的實體。

The same calculations under Chapter 5 areapplied whether the top-up tax is being charged under the IIR or the UTPR, toensure co-ordinated outcomes. However, given that there will typically be subsidiaries in several different jurisdictions, the UTPR requires a higher level of administrative co-operation, which underlines the importance of the standardised information reporting requirements contained in Chapter 8. It isalso one of the reasons the UTPR is a backstop rather than the primary rule.

無論是根據IIR還是UTPR征收補足稅，都適用第5章下的相同計算，以確保協調結果。然而，鑒于跨國企業通常會在幾個不同的轄區設有子公司，UTPR需要更高水平的征管合作，這就強調了第8章中標準化信息報告要求的重要性。這也是UTPR是補充規則而不是主要規則的原因之一。

特別說明：非官方翻譯，如有不同理解，請以英文版為準！