G20財長和央行行長會議核準關于全球落實BEPS項目的包容性框架 同時中國將建立一個國際稅收政策研究中心

TPPERSON從財政部官網獲悉，2016年2月26至27日，二十國集團(G20)財長和央行行長會議在上海舉行。這是中國擔任2016年G20主席國后主辦的首次G20財長和央行行長會議。國務院總理李克強向會議發表視頻講話，財政部部長樓繼偉和人民銀行行長周小川共同主持了會議。會議主要討論了當前全球經濟形勢、增長框架、投資和基礎設施、國際金融架構、金融部門改革、國際稅收合作、反恐融資、綠色金融及氣候資金等議題，并發表了聯合公報。在國際稅收合作方面會議核準了關于全球落實稅基侵蝕和利潤轉移（BEPS）項目的包容性框架（見附件1之OECD官網的英文新聞鏈接）。中國將建立一個國際稅收政策研究中心，目的是進行國際稅收政策研究和設計，并向發展中國家提供技術援助。而在發表的聯合公報第7方面（詳見附件2）詳細闡述了關于國際稅收合作方面的內容。

附件1：

All interested countries andjurisdictions to be invited to join global efforts led by the OECD and G20 toclose international tax loopholes

23/02/2016- The OECD today agreed a new framework that would allow all interestedcountries and jurisdictions to join in efforts to update international taxrules for the 21st Century. The proposal for broadening participation in theOECD/G20 Base Erosion and Profit Shifting (BEPS) Project will be presented toG20 Finance Ministers at their next meeting on 26-27 February in Shanghai,China.

Thisnew forum will provide for all interested countries and jurisdictions toparticipate as BEPS Associates in an extension of the OECD’s Committee onFiscal Affairs (CFA). As BEPS Associates, they will work on an equal footingwith the OECD and G20 members on the remaining standard-setting under the BEPSProject, as well as the review and monitoring of the implementation of the BEPSpackage.

The BEPS Project delivers solutions for governments to close the gaps in existinginternational rules that allow corporate profits to ? disappear ? or be artificiallyshifted to low or no tax environments, where companies have little or noeconomic activity. Revenue losses from BEPS are conservatively estimated at USD100-240 billion annually, or 4-10% of global corporate income tax (CIT)revenues. Given developing countries’ greater reliance on CIT revenues, theimpact of BEPS on these countries is particularly damaging.

“Drawing on the G20’s leadership, countriesworldwide are working closer than ever to shut down the loopholes thatfacilitate tax avoidance,” said OECD Secretary-General Angel Gurría. “The planwe are presenting today will create the largest and most inclusive forum fordiscussions and decisions on implementing the BEPS measures and ensuring astronger and fairer international tax system. It is another strong signal thatbehaviour which was considered both legal and normal in the past will no longerbe accepted.”

Theframework’s mandate will focus on the review of implementation of the 4 BEPSminimum standards, in the areas of harmful tax practices, tax treaty abuse,Country-by-Country Reporting requirements for transfer pricing and improvementsin cross-border tax dispute resolution. It will also ensure ongoing datagathering on the tax challenges in the digital economy and measuring the impactof BEPS, as well as monitoring implementation of the remainder of the BEPSpackage and finalising the remaining BEPS standard-setting work, notably asconcerns work on tax treaties and transfer pricing.

BEPSAssociates will also work to support implementation of the BEPS package,particularly in developing countries, through the development and provision ofpractical toolkits that address the top priority issues they have identified.

If endorsed by the G20 at the Finance Ministers meeting in Shanghaion 26-27 February, the new framework will hold its first meeting in Kyoto,Japan in June.

Formore information, please visit: www.oecd.org/tax/beps.htm or download theflyer.

Mediaqueries should be directed to Pascal Saint-Amans, Director of the OECD Centrefor Tax Policy and Administration, (+33 6 26 30 49 23) or the OECD Media Office(+33 1 45 24 97 00).

附件2：

7．廣泛、持續、有效地落實G20/OECD稅基侵蝕和利潤轉移（BEPS）項目，對于促進國際稅收體系的公平和現代化至關重要。我們重申致力于按時落實BEPS項目，繼續監測并應對BEPS相關問題，確保稅收公平和平等競爭。為確保全球統一行動，我們核準OECD提議的關于全球落實BEPS項目的包容性框架，并鼓勵所有承諾落實BEPS項目的感興趣的相關非G20成員和轄區，包括發展中國家，平等參與該框架。我們支持在該框架下妥善解決發展中國家在落實BEPS中面臨的特殊挑戰。我們將繼續致力于落實專項稅收情報交換標準和稅收情報自動交換全球標準（AEOI），并號召所有金融中心和轄區在2017年或2018年底前加以落實。我們重申，號召所有國家加入《多邊稅收征管互助公約》，并期待全球稅收論壇的進展報告。我們歡迎旨在幫助發展中經濟體需求幫助其加強稅收能力建設的各種現有倡議，包括亞的斯稅收倡議、稅收征管診斷評估工具和無國界稅收稽查員倡議。在此情況下，中國將通過建立一個國際稅收政策研究中心做出自身貢獻，目的是進行國際稅收政策研究和設計，并向發展中經濟體提供技術援助。我們也歡迎IMF、OECD、聯合國和世界銀行聯合提出的成立稅收平臺的新建議，呼吁這些機構就建立有助于確保技術援助項目有效實施的機制提出建議，并就各國如何資助稅收項目及直接技術援助提出建議，向我們今年7月的會議報告。我們認識到稅收政策在促進經濟可持續增長中所發揮的重要作用，并將在今年7月召開的G20國際稅收高層研討會上深入探討相關問題。我們認識到，非法資金流對所有國家都會產生巨大負面影響，并將繼續推進G20在這方面的工作。（摘自：G20財長和央行行長會公報）