支柱一方案如何撤销单边措施:方法与展望
Pillar One Solution on Unilateral Measures:Methods and Prospects
冯小川 1王子玉1
作者信息
摘要
为解决经济数字化背景下的税收征管困境,部分辖区在一定时期内设计出台了数字服务税及类似措施,一定程度上引发国际税收秩序的混乱.为此,支柱一方案计划使用多边法律工具来约束各国使用单边措施的权力,使得应对经济数字化税收挑战的方法再度开始向多边主义靠拢.2021年10月8日,BEPS包容性框架成员通过政治声明同意撤销所有单边措施并承诺未来不再引入类似的税收措施.虽然面临很大阻力,但支柱一方案仍是现阶段维护各市场辖区税收利益的优选路径,我国应当在参与国际税收治理中坚持多边主义,通过实施支柱一方案推动国际税收协调合作进一步升级.
Abstract
In order to solve the dilemma of tax collection and administration under the background of the digitalization of the economy,some jurisdictions have designed and introduced digital services taxes and relevant similar measures within a certain period of time,which has caused chaos in the international tax order to a certain extent.To this end,Pillar One plans to use multilateral legal tools to constrain the power of countries to use unilateral measures,bringing the approach to address the tax challenges arising from the digitalization of the economy back closer to multilateralism.On 8 October 2021,members of Inclusive Framework on BEPS agreed through a political statement to withdraw all unilateral measures and commit not to introduce similar tax measures in the future.Although there is a lot of resistance,the Pillar One is still the preferred path to maintain the tax interests of various market jurisdictions at this stage,and China should also adhere to multilateralism in participating in international tax governance,and promote the upgrade of international tax coordination and cooperation through the implementation of Pillar One.
关键词
"双支柱"国际税改/支柱一方案/数字服务税/单边措施/BEPS包容性框架Key words
"Two-Pillar"international tax reform/Pillar One/Digital services tax/Unilateral measures/Inclusive Framework on BEPS引用本文复制引用
出版年
2024
NETL
NSTL
万方数据