歐洲議會通過關于國家稅收計劃對歐盟經濟影響的決議

編譯：思邁特財稅國際稅收服務團隊

2022年2月15日，歐洲議會通過了一項關于國家改革對歐盟經濟的影響的決議。考慮到成員國可以在歐盟法律的范圍內自由決定稅收政策，但單一市場相互依存程度較高，企業所得稅的溢出效應較為明顯，會議作出以下決議：

1）關于基于兩支柱解決方案改革國際稅收制度的OECD/G20包容性框架，敦促歐盟委員會和成員國共同努力，確保其轉變為歐盟法律，并呼吁理事會迅速通過此類提案，使其從2023年起生效；

2）關于減少債務—股權偏差減免(DEBRA)倡議，敦促委員會進行徹底的影響評估并納入有效的反避稅條款，以避免任何股權減免被用作基礎侵蝕的新工具；

3）在稅收優惠領域，請委員會就不會扭曲單一市場的稅收優惠提出指導方針，與此同時呼吁委員會對所有無效的稅收激勵和補貼進行評估。

最后議會還專門針對成員國提出了精簡本國稅收制度、加快構建數字化稅務機關的進程、支持中小企業遵守稅務規定等建議。

了解詳情，請查閱以下NEWS

NEWS：European Parliament Adopts Resolution on Impact of National Tax Schemes on EU Economy

Source：IBFD ·        Author：Carla Valério

On 15 February 2022, the European Parliament adopted a resolution on the impact of national reforms on the economy of the European Union.

The Resolution notes that, even though Member States are free to decide on their own tax policies within the boundaries of EU law, there is a deep interdependency in the single market, making each country's tax base and rates sensitive to that of other countries, magnifying corporate income tax spill overs, in particular.

With that in mind, the plenary of the Parliament:

in respect of the OECD/G20 Inclusive Framework on the reform of the international tax system based on the two-pillar solution (see European Union-1, News 11 October 2021), urges the Commission and the Member States to work together and ensure its transposition into EU law, and calls on the Council to swiftly adopt such proposals to make it effective from 2023. The Parliament also invites the Member States to consider advocating for international agreements for other types of suitable taxes;

on what regards the Debt-Equity Bias Reduction Allowance (DEBRA) initiative (see European Union-1, News 2 July 2021), urges the Commission to perform a thorough impact assessment and incorporate effective anti-avoidance provisions to avoid any allowance on equity being used as a new tool for base erosion; and

in the field of tax incentives, invites the Commission to propose guidelines on tax incentives that are not distortive for the single market, notably by favouring incentives that are cost-based, limited in time, regularly assessed, and repealed in the event that they have no positive impact, are limited in geographical scope and are partial rather than full exemptions.

The Parliament further calls on the Commission to provide an assessment of all ineffective tax incentives and subsidies, in particular, those harmful to the environment and leading to negative economic distortions, and to establish a screening framework to oblige the Member States to publish the fiscal costs of tax incentives.

The Parliament also made recommendations specifically addressing the Member States, notably to:

perform sound and robust reforms on the complexity of tax systems, with the aim of reducing bureaucracy, the administrative burden and compliance costs;

continue reforming tax authorities, to speed up digitalization and to start implementing strategic approaches to support SMEs with tax compliance as well as to identify opportunities for burden reductions;

make better use of the Fiscalis Programme (see European Union-1, News 31 May 2021) in order to improve cooperation between tax authorities in their reform efforts and call on the Commission to establish an Erasmus exchange programme for tax officers in order to encourage the take-up of best practices;

perform reforms on tax systems and take advantage of the opportunities offered by European instruments that aim to support the economic recovery after the COVID-19 pandemic; and compromise on a strong, comprehensible and ambitious reform on indirect taxation, mainly on VAT.

Note: Resolutions adopted by the Parliament do not have a legally binding effect.