支柱二全球最低税在中国香港地区先行实施的影响评估(下)——以河套深港科技创新合作区深圳园区为例

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外文标题：On the Impact Evaluation of the Implementation of Pillar Two Global Minimum Taxation in Hong Kong SAR,China:A Case Study of Shenzhen Park of Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone(Part 2)

外文摘要：At present,many jurisdictions have successively introduced and implemented Pillar Two global minimum tax.Hong Kong SAR,China has announced plans to implement Pillar Two related rules for large multinational groups starting from 2025.This article evaluates the impact of Pillar Two on the Shenzhen Park of Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone in three stages.The study shows that the early implementation of Pillar Two global minimum tax in Hong Kong SAR,China may prompt multinational groups to adjust their investment structures and shift their investment perspectives to Chinese mainland,creating a dividend period for the development of the Shenzhen Park.This article suggests that the Shenzhen Park can enhance its attractiveness in the first stage through financial openness,tax incentives,and technological innovation efficiency.In the second stage,it can play a role in improving management mechanisms,strengthening government guidance,and optimizing service measures.In the third stage,it can maintain its attractiveness through adjusting tax incentives,optimizing tax systems and seeking extra-tax measures.

外文关键词：

Pillar TwoGlobal minimum taxHetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation ZoneTax system competitivenessHigh-level opening upNew quality productive forces

作者：

王丹、吴玉梅、张玮、邓小雄

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作者单位：

国家税务总局深圳市税务局

关键词：

Pillar Two Global minimum tax Hetao Shenzhen-Hong Kong Science and Technology Innovation Cooperation Zone Tax system competitiveness High-level opening up New quality productive forces

出版年：

2024

国际税收

中国国际税收研究会,深圳市国际税收研究会,中国税务杂志社

国际税收

CHSSCD北大核心

影响因子：1.117

ISSN：1006-3056

年,卷(期)：2024.(9)