GloBE示范規則常見問題解答（中英文對照）

翻譯：思邁特財稅國際稅收服務團隊

1. How will the global minimum tax rules ensure that MNEs pay a minimum level of tax on the income they earn in each jurisdiction?

1.GloBE規則將如何確保跨國企業為在每個轄區取得的收入繳納最低稅？

Countries that choose to introduce the GloBE rules have agreed to do so in a consistentand coordinated way. The inter-locking nature of the GloBE Rules means thattheir adoption by a critical mass of jurisdictions will be sufficient to ensurethat MNEs are required to pay the minimum level of tax on their profits arisingin each jurisdiction where they operate. The GloBE rules incorporate an agreedrule order together with backstop or secondary rules that apply if a countrywhere an MNE is based does not apply the primary rule. For instance, if the country where the MNE is headquartered does not subject the ultimate parententity of the MNE group to the primary income inclusion rule (or “IIR”),another parent entity in the group, further down in the ownership chain, must apply the IIR under the agreed rule order. If even this does not result in the income of the MNE Group being subject to tax at the 15% minimum tax rate, the further backstop of the “UTPR” kicks in, which ensures the payment of theminimum tax through a denial of deduction or similar mechanism in all the countries where the MNE has a presence. The interlocking nature of these rules therefore ensures that top-up tax will be collected in jurisdictions that have introduced the GloBE rules even where the MNE operates in or through other jurisdictions that have not implemented the rules.

選擇引入GloBE規則的轄區已同意以一致和協調的方式進行。GloBE規則的聯動性質意味著其將被大多數轄區采用，其將足以確保跨國企業必須為其經營所在的每個轄區產生的利潤繳納最低稅。GloBE規則將商定的規則程序與補充或次要規則結合在一起，如果跨國企業所在的轄區不適用主要規則，則適用次要規則。例如，如果跨國企業總部所在轄區的最終控股實體不適用主要規則（收入納入規則或IIR），則跨國集團中位于所有權鏈條下游的中間控股實體必須根據商定的規則程序適用IIR，若跨國企業集團的收入仍然沒有達到按15%的最低稅率征稅的標準，則補充規則（低稅支付規則或UTPR）將進一步支持和發揮作用，確保通過不能稅前扣除的方式或類似機制在跨國企業所在的所有轄區繳納最低稅款。因此，即使跨國企業在其他轄區或通過未實施該規則的轄區運營時，這些規則的聯動性質確保了在引入GloBE規則的轄區征收補足稅。

While countries are not required to adopt the GloBE rules, jurisdictions that adopt the GloBE rules will apply an effective tax rate test using a common tax base and a common definition of covered taxes to determine whether an MNE is subjectto an effective tax rate below the agreed minimum rate of 15% in any jurisdiction where it operates. Having a common, consistent effective tax ratetest as the foundation of the global minimum tax rules ensures a level playingfield and puts a floor under tax competition.

雖然不要求所有的轄區都采用GloBE規則，但采用GloBE規則的轄區將使用通用稅基和涵蓋稅種的通用定義進行有效稅率測試，以確定跨國企業在其運營的任何轄區的有效稅率是否低于商定為15%的最低稅率。通用且一致的有效稅率測試是作為GloBE規則的基礎，其可確保公平競爭并為稅收競爭劃定底線。

2.What are the benefits of the global minimum tax rules for IF members and what will be the impact on developing countries?

2. GloBE規則對包容性框架成員有什么好處，對發展中國家有什么影響？

Witha minimum effective tax rate of 15%, the GloBE rules are expected to generate around USD 150 billion in additional global tax revenues per year. This includes not only the revenues expected from the application of the rules themselves, but also additional corporate income tax revenues expected from the resulting reduction in profit shifting activity as a consequence of introducing the rules. A jurisdictional effective tax rate of 15% is a big step up from the historically often very low rates on foreign source income of MNEs.

GloBE規則的最低有效稅率為15%，預計每年會在全球產生約1,500億美元的額外稅收，這不僅包括因應用該規則本身而產生的預期收入，還包括因引入該規則而導致利潤轉移活動減少而預期產生的額外企業所得稅收入。跨國企業境外來源收入歷來采用非常低的稅率，規定一個轄區15%的有效稅率是一大進步。

The GloBE rules acknowledge the calls from developing countries for more transparent, mechanical, predictable rules to level the playing field and reduce the incentive for MNEs to shift profits out of developing countries. The GloBE rules are expected to reduce pressure on governments to offer waste fultax incentives and tax holidays, while still providing a carve-out for certain income that arises from real substance. In addition to this, developing countries are expected to be able to further protect their tax base through the application of a treaty based Subject to Tax Rule (STTR) which will allow countries to retain their taxing right, which they may have otherwise ceded under a tax treaty, on certain payments made to related parties abroad which often pose BEPS risks, such as interest and royalties.

GloBE規則認可發展中國家呼吁制定更透明、更具機制性的、可預測的規則，以利于公平競爭，并減少跨國企業將利潤轉移出發展中國家的動機。GloBE規則預計將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，同時該規則還對實質經營活動的固定回報給予一定的扣除。除此之外，預計發展中國家將能夠通過適用基于稅收協定的應稅規則來進一步保護其稅基，應稅規則允許各轄區保留其根據稅收協定可能已經放棄的稅權，對向境外關聯方支付的某些經常構成BEPS風險的款項（如利息和特許權使用費）保留征稅權利。

3.Are countries required to adopt the global minimum tax rules, what happens if they don't?

3.各轄區是否必須采用全球最低稅規則，如果不采用會怎樣？

The GloBE rules are not mandatory but have been agreed as a “common approach”. This means that jurisdictions are not required to adopt the GloBE rules, but if they choose to do so, they agree to implement and administer them in a way that is consistent with the agreed outcomes set out under those rules. Even if they do not implement the rules, agreement on a common approach means that one jurisdiction accepts the application of the GloBE Rules by another in respect of MNEs operating in its jurisdiction.

GloBE規則不是強制性的，但已被商定為“通用方法”。這意味著各轄區不需要適用GloBE規則，但如果其選擇適用，就相當于同意以與這些規則規定的已成共識的結果一致的方式，來實施和管理這些規則。即使其不執行這些規則，就共同方法達成共識也意味著一個轄區接受另一個轄區在對其管轄范圍內運營的跨國公司適用GloBE規則。

4.Has the IF consulted with business and other stakeholders on the design of the global minimum tax rules?

4.包容性框架是否就全球最低稅規則的設計咨詢了企業和其他利益相關者？

There have been public consultations on both Pillars One and Two since the launch ofthe digital economy project in 2019. An initial public consultation on the key aspects of Pillar Two took place in March 2019 following the release of apolicy note by the Inclusive Framework members in January 2019. A second public consultation took place in December 2019 after the release of the Programme of Work in May 2019. This second consultation focused on the design of the taxbase and the use of financial accounts. The Blueprint on Pillar Two, which wasd eveloped following this consultation, addressed all the key technical aspects of the design of the GloBE rules. The Blueprint was released in October 2020,and a third public consultation took place in January 2021 to discuss the Blueprint. The input provided by stakeholders on the blueprint informed the discussions that were held throughout this year in developing the GloBE Model Rules.

自2019年數字經濟項目啟動以來，已經就支柱一和支柱二進行了公眾咨詢。2019年1月包容性框架成員發布政策說明后，于2019年3月就支柱二的關鍵方面進行了初步公眾咨詢。在2019年5月發布工作計劃后，于2019年12月進行了第二次公眾咨詢。第二次咨詢的重點是稅基的設計和金融賬戶的使用。在此次咨詢之后制定的支柱二藍圖在從所有關鍵技術層面解決了GloBE規則設計。該藍圖于2020年10月發布，并于2021年1月進行了第三次公眾咨詢以討論該藍圖。利益相關者就藍圖提供的意見為今年全年在制定“GloBE示范規則”過程中舉行的討論提供了信息。

Inaddition to these consultations, there has been direct consultation with stakeholders, including civil society, in relation to particular aspects of the design of the rules. Also, the work has benefitted from ongoing input and engagement with a Business Advisory Group set up by the OECD’s Business and Industry Advisory Committee (BIAC).

除了前述咨詢之外，還與包括民間團體在內的利益相關者就規則設計的特定方面進行了直接咨詢。此外，該項工作得益于與OECD工商咨詢委員會（BIAC）設立的商業咨詢小組（Business Advisory Group）的持續投入和參與。

5. Which MNEs are in scope of the global minimum tax rules?

5.哪些跨國企業納入全球最低稅規則范圍之內？

The GloBE Model rules will apply to MNEs that have consolidated revenues of EUR 750 million in at least two out of the last four years. This revenue threshold is broadly similar to that used for Country by Country Reporting (CbCR purposes),and is estimated to cover over 90% of the global corporate income tax base.Government entities, international organisations, non-profit organisations,pension funds or investment funds that are ultimate parent entities of an MNEGroup (and certain holding vehicles of such entities) are excluded entitiesthat are not subject to the GloBE Rules, but this exclusion does not affect the MNE Group owned by such entities, which will remain in scope of the GloBE rules if the group as a whole otherwise meets the consolidated revenue threshold.

GloBE規則將適用于在過去四年中至少有兩年的合并收入達到7.5億歐元的跨國企業。該收入門檻與國別報告門檻大致相似，估計將涵蓋全球企業所得稅稅基的90%以上。作為跨國企業集團的最終控股實體（以及此類實體的某些控股載體）的政府實體、國際組織、非營利組織、養老基金或投資基金不受GloBE規則的約束，但這種排除并不適用于此類實體擁有的跨國企業集團，如果該集團作為一個整體符合合并收入門檻，則該集團仍將被納入GloBE規則范圍之內。

6. Is the minimum tax rate of 15% high enough?

6.15%的最低稅率足夠高嗎？

The GloBE rules are based on an effective tax rate. While headline corporate income tax rates are higher than 15% in many jurisdictions, MNEs often have an effective tax rate on that income that is significantly lower than the headline rate as a result of deductions, exclusions and credits provided under locallaw. Furthermore the exemptions (or indefinite deferral) provided to firms forforeign income, combined with the ability of MNEs to structure their offshore arrangements in a way that limits their exposure to foreign taxes, means that an MNE’s effective tax rate on foreign income can be much lower than 15% and may even be close to zero in some cases. The GloBE rules will ensure that foreign income will be taxed at an effective rate of at least 15%, restoring a level playing field and eliminating the need for countries to offer very low tax rates in order to compete for inbound investment.

GloBE規則是基于有效稅率的。雖然許多轄區的整體企業所得稅稅率高于15%，但由于當地法律規定的扣除、減免和抵免，很多跨國企業的企業所得稅有效稅率通常明顯低于當地的整體稅率。此外，對于境外收入提供的豁免（或無限期延期），再加上跨國企業以構建其離岸安排方式，減少其繳納境外稅款的能力，就意味著跨國企業境外收入的有效稅率可能遠遠低于15%，在某些情況下甚至可能接近于零。GloBE規則將確保以至少15%的有效稅率對境外收入征稅，從而恢復公平競爭環境，并消除各國為爭奪入境投資而提供極低稅率的需要。

7.What role does the substance carve-out play in the global minimum tax calculation? What is the likely impact on investment incentives?

7.公式化經濟實質排除在全球最低稅計算中起什么作用？對投資激勵的可能影響是什么？

The substance carve-out excludes from the GloBE tax base a certain amount of income calculated by reference to a fixed return on assets and payroll expenses ineach jurisdiction. The amount of this substance-based income exclusion is equalto the sum of (i) 5% of the carrying value of tangible assets located in thejurisdiction and (ii) 5% of the payroll costs for employees that performactivities in the jurisdiction. The GloBE rules also provide for a 10-yeartransition period in recognition of the potential impact of the GloBE rules onexisting incentives and existing investment. The Transition Period starts witha 10% carve-out for payroll costs and 8% carve-out for tangible assets, withthese carve-out percentages declining to 5% over time.

公式化經濟實質排除（即實質經營活動固定回報的扣除）的金額是根據每個轄區有形資產和人員工資產生的固定回報計算的一個收入金額。該金額為(i)位于該轄區的有形資產賬面價值的5%及(ii)在該轄區開展實質經營活動的人員工資成本的5%之總和。GloBE規則還規定了10年的過渡期，以承認GloBE規則對現有激勵措施和現有投資的潛在影響。過渡期從人員工資的10%排除比例和有形資產的8%排除比例開始，隨著時間的推移，這些排除比例下降到5%。

A substance carve-out based on assets and payroll costs allows a jurisdiction tocontinue to offer tax incentives that reduce taxes on routine returns frominvestment in substantive activities, without triggering additional GloBE top-up tax. Given the carve-out covers investment in both tangible assets and payroll it will have broad application to a wide range of different industries.

公式化經濟實質排除即允許各轄區繼續提供稅收優惠，減少對實質性活動投資的常規回報的稅收，而不會觸發額外的GloBE補足稅。鑒于公式化經濟實質排除涵蓋了有形資產和人員工資，其將廣泛應用于不同行業。

8.Are there mechanisms to address timing differences?

8.是否有解決時間差異的機制？

Income or loss may be recognised in a different year for financial accounting and tax.Given that the GloBE rules rely on the financial accounts for calculating thetax base, special rules are needed to adjust for fluctuations in the effectivetax rate that are attributable to these timing differences. MNEs already use deferred tax accounting principles to track differences between financial accounting and local tax in the timing in the recognition of income andexpenses. The GloBE rules leverage these deferred tax accounting mechanisms to adjust for timing differences under GloBE.

收入或虧損可能會在會計核算和稅收的不同年度確認。鑒于GloBE規則依賴于會計核算來計算稅基，因此需要特殊規則來調整因這些時間差異導致的有效稅率的波動。跨國企業已經使用遞延所得稅的會計原則來跟蹤會計核算和當地稅法在確認收入和費用的時間上的差異。GloBE規則利用這些遞延所得稅會計核算機制來調整GloBE下的時間差異。

When an item of income is recognised for GloBE purposes before it is recognised forlocal tax purposes, credit is given at the minimum rate for the tax that willbe paid in the future with respect to such income (i.e., a deferred taxliability). Because credit is given for tax to be paid in the future, thetiming difference does not give rise to minimum tax. The GloBE deferred taxaccounting mechanism incorporates a number of limitations on the use ofdeferred tax accounting that are designed to protect the integrity of theoutcomes under the GloBE rules.

當一項收入在作為當地應稅收入確認之前，已作為GloBE目的而確認時，就該收入未來將支付的稅款（即遞延所得稅負債），按最低稅率給予抵免。因為在未來繳納的稅款是給予抵免的，所以時間差異并不會導致最低稅的產生。GloBE遞延所得稅會計機制對遞延所得稅會計的使用進行了一些限制，其旨在保護GloBE規則下結果的完整性。

9.What are the limitations and adjustments on the use of deferred tax accounting?

9.使用遞延所得稅會計方法解決時間差異問題時，有哪些局限和調整？

The application of the deferred tax accounting approach under the GloBE rules incorporates a number of safe guards designed to ensure that this approach neutralises only temporary differences between tax and book, and that credit isonly given for tax that will be paid within an appropriate time frame. Thedeferred tax accounting approach under the GloBE rules starts with the totalamount of deferred tax adjustments for the year as reported in the financialaccounts of the group entity and then makes three key adjustments:

在GloBE規則下，運用遞延所得稅會計方法包含許多保障措施，其旨在確保這種方法僅抵消稅會之間的暫時性差異，并且僅對將在適當時間范圍內支付的稅款給予抵免。根據GloBE規則，遞延所得稅會計方法從集團實體會計報告的當年遞延所得稅總額開始，然后進行三個關鍵調整：

?It removes deferred tax items that reflect management’s views on future outcomes (such as changes invaluation of tax losses and uncertain tax positions);

?It excludes deferred tax on items that are not included within the GloBE tax base – this includes requiring an immediate adjustment for tax losses that result from non-economic deductions.

?It caps the accrued deferred tax assets and liabilities at the minimum rate in order to ensure a credit for deferred taxes only provides shelter for the corresponding timing difference and cannot be used to generate extra credit under the rules;

?剔除了反映管理層對未來預測的遞延所得稅項目（例如，稅收損失估值的變化和不確定的稅收狀況）。

?排除了不在GloBE稅基中的遞延所得稅，這包括要求立即調整因非經濟扣除而導致的稅收損失。

?以最低稅率限制應計遞延所得稅資產和負債，以確保遞延所得稅的抵免僅為時間差異，并且不能用于根據規則產生額外抵免。

Further the deferred tax accounting approach incorporates a recapture rule that limits allowable timing differences under this approach to five years. This recapturerule requires a deferred tax liability to be reversed to the extent it is notpaid within five years from when it was originally creditable under GloBE. Thefive-year recapture rule does not apply to certain deferred tax liabilities that relate to particular long-term items recognised as requiring an exceptionon policy grounds. Items that are not subject to the five year recapture rule include cost recovery allowances on tangible assets, R&D expenses and fairvalue accounting on unrealised gains.

此外，遞延所得稅會計方法納入了一項轉回規則（recapture rule），該規則將這種方法下允許的時間差異限制在五年內。該規則要求遞延所得稅負債需在最初根據GloBE規則計提時起五年內未支付的范圍內轉回。這項規則不適用于某些與特定的長期項目有關，并且被確認為基于政策原因需要被排除在外的遞延所得稅負債，不受五年轉回規則約束的科目包括有形資產的成本確認備抵科目、研發費用和未實現收益的公允價值會計科目。

Finally the GloBE rules also incorporate an alternative mechanism, primarily intended for MNEs that incur losses in low tax jurisdictions, that allows for acarry-forward of those losses in the form of a deemed tax asset that is pricedat the minimum rate.

最后，GloBE規則還納入了一種替代機制，主要針對在低稅轄區虧損的跨國企業，該機制允許以最低稅率，以視同遞延所得稅資產的形式彌補這些虧損。

10.Do the global minimum tax rules provide any allowance for losses incurred in a period prior to the introduction of the rules?

10.全球最低稅收規則是否規定了在實施規則之前發生的損失可以彌補？

The GloBE rules provide a transition rule to take into account losses that have been incurred prior to the effective date of the rules. To the extent MNEs have tax attributes resulting from tax losses reflected in their financial accounts,such attributes may generally be carried-forward into the global minimum tax regime and may be used in future years to offset income. This ensures that inappropriate outcomes do not occur where by minimum tax is charged simply because a MNE is using an attribute that arose as a result of a tax loss priorto the effective date of the global minimum tax rules.

GloBE規則提供了一個過渡規則，以考慮在規則生效日之前發生的損失。如果跨國企業具有因會計中反映的稅收損失而產生的稅收屬性，則這些屬性通常可以結轉到全球最低稅收制度中，并可能在未來幾年用于抵消收入。這確保不會發生不適當的結果，即僅僅因為跨國企業使用在全球最低稅收規則生效日期之前因稅收損失而產生的屬性而收取最低稅收。

11.What are the expected administrative and compliance costs resulting from the introduction of the global minimum tax rules?

11.引入全球最低稅收規則會產生哪些預期的征管與遵從成本？

The GloBE rules have been designed with the objective of minimising cost and complexity for both tax authorities and taxpayers within the context of the tax policy objectives of Pillar Two. The drive for simplicity has informed a number of design choices including:

GloBE規則設計目的是在支柱二的稅收政策目標的背景下，將稅務機關和納稅人的遵從成本和復雜程度降至最低。對簡單性的追求影響了許多設計選擇，包括：

?The use of Country-by-Country reporting (CbCR) style thresholds and definitions for determining scope.

?The reliance on entity level financial information and the use of parent financial accounting standards, with essentially no book-to-book and limited book-to-tax adjustments.

?Use of deferred tax accounting to address timing differences, including transitional rules based on existing tax accounting.

?A de minimis exclusionfor operations in a jurisdiction that are below EUR 1 million in income and EUR10 million in revenues.

?The use of the IIR as the primary rule with the UTPR acting as a backstop, which is largely driven by simplicity and lower compliance costs.

?The use of bright line and mechanical tests such as those used for the substance based carve-out and the allocation key for the UTPR.

?使用國別報告的門檻和定義來確定范圍。

?依賴實體層面的財務信息和使用母公司財務會計準則，做到基本上沒有賬面對賬面的調整，且賬面對稅收的調整也有限。

?使用遞延所得稅會計方法來解決時間差異問題，包括基于現有稅務會計的過渡規則。

?排除所得低于100萬歐元和收入低于1000萬歐元轄區內的經營實體。

?使用IIR作為主要規則，UTPR作為輔助規則，這在很大程度上是由簡單性和較低的遵從成本驅動的。

?使用明線測試（bright line test）和機械測試（mechanical test），例如公式化經濟實質排除和UTPR的分配因子。

In addition, the forth coming Implementation Framework will include additional administrative guidance with respect to filing obligations. Safe harbours maybe developed to help mitigate compliance burdens for MNEs.

此外，即將出臺的實施框架將包括關于申報義務的征管指南。可能建立安全港規則，以幫助減輕跨國企業的合規負擔。

12.How do the rules ensure that there are co-ordinated outcomes and avoid the risk of over-taxation?

12.GloBE規則如何確保其是多方協調的結果并避免過度征稅的風險？

The GloBE Rules are a coordinated system of interlocking rules that are intended to be adopted by jurisdictions in the form of a common approach. However, not all countries can apply their rules at the same time with respect to the same item of low-taxed income. To eliminate the risk of over- taxation under the GloBE Rules, priority rules apply which ensure that the global minimum tax rules are deactivated in situations where the low-taxed income is already subject to the minimum tax some where else. In addition, the GloBE Rules ensure that all of the jurisdictions that are implementing the rules have the same starting point about both the rules and their interpretation. The Inclusive Framework will also ensure that the rules actually operate in a co-ordinated manner as countries move into the implementation phase. The work on addressing co-ordination will form part of the GloBE Implementation Framework, which may include multilateral reviews that assess whether the GloBE Rules implemented in a jurisdiction are consistent with the Model GloBE Rules.

GloBE規則是一個聯動規則的協調系統，其旨在由各轄區以共同方法的形式采用。但是，并非所有轄區都可以同時對同一項低稅收入適用該規則。為了消除GloBE規則下過度征稅的風險，優先權規則的適用確保在低稅收入已經在其他轄區繳納最低稅的情況下，全球最低稅收規則不再適用。此外，GloBE規則確保所有實施該規則的轄區在規則及其解釋方面具有相同的起點。包容性框架還將確保隨著各轄區進入實施階段，這些規則實際上以協調的方式運作。關于協調的工作將構成GloBE規則實施框架的一部分，該框架可能包括多邊審查，以評估在一個轄區實施的GloBE規則是否與GloBE示范規則一致。

13.Do these rules require countries to introduce top-up taxes on their own taxpayers?

13.GloBE規則是否要求各國對本國納稅人征收補足稅？

Countries that adopt the GloBE rules are not required to introduce domestic top-up taxes on their own resident taxpayers, but may choose to do so. To the extent acountry chooses to implement a qualified domestic minimum tax, such tax will reduce the amount of top-up tax that may otherwise be applicable under the GloBE Rules and payable in another jurisdiction. For example, if top-up tax of100 is due with respect to a jurisdiction under the GloBE Rules, but suchjurisdiction imposes its own qualified domestic minimum tax of 100, there will be no incremental top-up tax due under the GloBE Rules. This crediting of aqualified domestic minimum top-up tax against a top-up tax liability under the GloBE preserves the primary taxing rights for the jurisdiction where the incomearises.

采用GloBE規則的國家不需要對其本國居民納稅人征收國內補足稅，但也可以選擇這樣做。如果一個國家選擇實施合格的國內最低稅，該稅將可以減除在另一個適用GloBE規則的轄區所需支付的補足稅。例如，如果某個轄區根據GloBE規則征收100元的補足稅，但該轄區已征收合格的國內最低稅100元，則根據GloBE規則，這將不會產生應繳納的增量補足稅。將符合條件的國內最低補足稅抵免GloBE規定的補足稅義務，保護了收入產生所在轄區的優先征稅權。

14.Do the global minimum tax rules apply on top of other rules, like CFC rules? Won’t that lead to double taxation?

14.全球最低稅規則是否適用于其他規則，如受控外國企業規則？這不會導致雙重征稅嗎？

Because the GloBE Rules operate as a minimum tax, the rules are complimentary to existing corporate tax rules, such as CFC regimes. Taxes paid on income arisingin a jurisdiction, including under CFC regimes, is taken into account for purposes of computing the effective tax rate in a jurisdiction. To the extent tax is paid at or above the minimum rate as a result of existing rules,including CFC rules, no additional tax is due under Pillar Two.

由于GloBE規則是作為最低稅運作的，因此這些規則是對現有公司稅收規則，例如受控外國企業（CFC）制度的補充。在計算一個轄區的有效稅率時，應考慮在該轄區產生的收入所支付的稅款，包括在CFC制度下支付的稅款。如果根據現有規則，包括CFC規則，按照或高于最低稅率繳納了稅款，則在支柱二下無需繳納額外稅款。

15.How is the GILTI co-existence referred to in the IF October Statement intended to be achieved?

15.包容性框架10月聲明中提到的，與全球無形資產低稅收入共同存在（GILTI co-existence）打算如何實現？

GILTI co-existence will be considered in the new year. Changes to the GILTI rules asthe result of US legislation, such as the Build Back Better Act, will be incorporated into this process to the extent those changes are enacted.

這將會在新年后重新考慮。由于美國的其他立法可能會改變全球無形資產低稅收入規則，例如《重建更好未來法案》（Build Back Better Act），將在此更改生效后納入重新考慮的流程。

16.What are the next steps under Pillar Two?

16.支柱二下的下一步是什么呢？

Commentary to the GloBE Rules will be released in early 2022 and will provide guidance on the interpretation of the global minimum tax rules.

GloBE規則的相關評論將再在2022年年初發布，屆時也將會有相應指南來解讀全球最低稅規則。

Stakeholder input will also be sought in the development of the GloBE Implementation Framework that will facilitate the co-ordination and administration of the global minimum tax rules. As provided in the detailed implementation plan attached to the statement released in October 2021, this work will focus on agreed administrative procedures (e.g. detailed filing obligations,multilateral review processes) and the possible use of safe-harbours to facilitate both compliance by MNEs and administration by tax authorities. The work on the Implementation Framework will be finalised by the end of 2022.

在GloBE實施框架的制定過程中，也將尋求利益相關者的意見，這將促進全球最低稅規則的協調和管理。正如2021年10月發布的聲明所附的詳細實施計劃所規定的那樣，這項工作將側重于已達成共識的行政程序（例如詳細的申報義務、多邊審查程序）以及可能使用安全港規則來促進跨國企業的合規性和稅務機關的征管。實施框架的工作將于2022年底完成。

Further more,a model treaty provision to give effect to the Subject To Tax Rule (“STTR”)under Pillar Two will be developed and the model treaty provision will be supplemented by commentary that explains the purpose and the operation of the STTR. A multilateral instrument will be developed by the IF by mid-2022 to facilitate the swift and consistent implementation of the STTR in relevant bilateral treaties.

此外，還將制定實施支柱二下的應稅規則的示范協定條款，用來解釋應稅規則的目的和運作的評論將會用來補充該示范協定條款。包容性框架將在2022年年中之前制定一項多邊工具，以促使應稅規則在相關雙邊協定中的轉換和在實施中保持一致性。

Public consultations will be held on the Implementation Framework in February and on the STTR in March 2022.

實施框架和STTR將分別在2022年2月和3月進行公眾咨詢。

特別提醒，非官方譯本，如有不同理解，請以英文版為準。