全球最低税实施的影响评估:基于BVD-Osiris和国别报告数据的测算分析(下)

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外文标题：An Impact Assessment on the Implementation of Global Minimum Taxation:Measurement and Analysis Based on BVD-Osiris and CbC Reporting Data(Part 2)

外文摘要：Faced with the widespread implementation of the global minimum tax(GMT)scheme,it is necessary to comprehensively evaluate the multi-dimensional impact of the GMT implementation from the perspective of economic calculation,so as to provide detailed data support for the theoretical and practical fields to carry out systematic research.From theoretical literature,the implementation of GMT is beneficial for stabilizing the global macro investment policy environment in the medium to long term,increasing the income level of corporate income tax(CIT)globally and in most jurisdictions,and incentivizing developing countries and investment centers to prioritize the introduction of Qualified Domestic Minimum Top-up Tax(QDMTT).According to empirical calculations,since 2018,there have been over 5,500 multinational enterprise(MNE)groups globally affected by GMT each year,showing an overall growth trend.The number of Chinese resident MNE groups affected by GMT has been increasing year by year,and the total number of enterprises reached 872 in 2023.According to the CbCR data of the OECD,if China chooses to implement QDMTT alone,it will obtain more tax revenue than it would achieve under the Income Inclusion Rule(ⅡR)alone,and the tax revenue generated by implementing both QDMTT and ⅡR will be the highest.Benefiting from the protective effects of transitional policies and safe harbor rules,GMT will have limited impact on the tax interests of Chinese resident MNE groups and jurisdictions in the short term.From the perspective of policy recommendations,it is possible to comprehensively track the implementation progress of GMT in the jurisdiction and the alternative financial and tax incentive measures that do not belong to the"spin off benefits"of QDMTT.Priority should be given to implementing the"Chinese version"of QDMTT rules,and relevant tax preferential policies should be optimized and adjusted in a timely manner,gradually establishing a systematic,scientific,standardized and efficient tax expenditure system.

外文关键词：

Global minimum taxQualified Domestic Minimum Top-up TaxPillar TwoInternational taxationTax policy impact assessment

作者：

孟晓雨、罗文淇、陈曦、刘奇超

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作者单位：

中央财经大学中国财政发展协同创新中心

天津市滨海新区财政局

关键词：

Global minimum tax Qualified Domestic Minimum Top-up Tax Pillar Two International taxation Tax policy impact assessment

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.(10)