This document sets out the Statement which has been discussed in the OECD/G20 Inclusive Framework on BEPS. 136 member jurisdictions have agreed to it as of 8 October 2021. It is noted that not all Inclusive Framework members have joined as of today.

該文件是經(jīng)G20/OECD稅基侵蝕和利潤(rùn)轉(zhuǎn)移包容性框架討論的聲明。136個(gè)轄區(qū)于2021年10月8日同意該聲明。截至目前，并非所有包容性框架成員均已加入共識(shí)。

OECD/G20?Base?Erosion?and?Profit?Shifting?Project

G20/OECD?稅基侵蝕和利潤(rùn)轉(zhuǎn)移行動(dòng)計(jì)劃

Statement?on?a?Two–Pillar?Solution?to?Address?the?Tax?Challenges?Arising?from?the?Digitalisation?of?the?Economy

關(guān)于應(yīng)對(duì)經(jīng)濟(jì)數(shù)字化稅收挑戰(zhàn)雙支柱方案的聲明

8?October?2021

Introduction 簡(jiǎn)介

The?OECD/G20?Inclusive?Framework?on?Base?Erosion?and?Profit?Shifting?(IF)?has?agreed?a?two-pillar?solution?to?address?the?tax?challenges?arising?from?the?digitalisation?of?the?economy.?The?agreed?components?of?each?Pillar?are?described?in?the?following?paragraphs.

G20/OECD稅基侵蝕和利潤(rùn)轉(zhuǎn)移包容性框架（IF）就應(yīng)對(duì)經(jīng)濟(jì)數(shù)字化稅收挑戰(zhàn)雙支柱方案達(dá)成協(xié)議。各支柱的共識(shí)要素如下述段落所述。

A?detailed?implementation?plan?is?provided?in?the?Annex.

具體的實(shí)施計(jì)劃見附錄。

Pillar?One 支柱一

Scope適用范圍

In-scope companies?are the multinational?enterprises?(MNEs)?with global turnover?above?20?billion?euros?and?profitability?above?10%?(i.e.?profit?before?tax/revenue)?calculated?using?an?averaging?mechanism?with?the?turnover?threshold?to?be?reduced?to?10?billion?euros,?contingent?on?successful?implementation?including?of?tax?certainty?on?Amount?A,?with?the?relevant?review?beginning?7?years?after?the?agreement?comes?into?force,?and?the?review?being?completed?in?no?more?than?one?year.

需適用金額A規(guī)則的跨國(guó)企業(yè)是全球營(yíng)業(yè)收入200億歐元以上且利潤(rùn)率（稅前利潤(rùn)/收入）10%以上的跨國(guó)企業(yè)，相關(guān)門檻按平均值計(jì)算。如果金額A規(guī)則（包括金額A稅收確定程序）實(shí)施順利，營(yíng)業(yè)收入門檻將下調(diào)至100億歐元。協(xié)議生效七年后將對(duì)金額A是否實(shí)施順利進(jìn)行審議，并在一年內(nèi)完成。

Extractives?and?Regulated?Financial?Services?are?excluded.

采掘業(yè)和受監(jiān)管的金融服務(wù)業(yè)不適用金額A規(guī)則。

Nexus 聯(lián)結(jié)度

There?will?be?a?new?special purpose?nexus rule?permitting?allocation?of?Amount?A to?a?market jurisdiction?when?the?in-scope?MNE?derives?at?least?1?million?euros?in?revenue?from?that?jurisdiction.?For?smaller?jurisdictions?with?GDP?lower?than?40?billion?euros,?the?nexus?will?be?set?at?250?000?euros.

根據(jù)新的特殊聯(lián)結(jié)度規(guī)則，當(dāng)適用范圍內(nèi)的跨國(guó)企業(yè)從某個(gè)稅收管轄區(qū)（以下簡(jiǎn)稱“轄區(qū)”）取得的收入不低于100萬(wàn)歐元時(shí)，允許相關(guān)市場(chǎng)轄區(qū)參與金額A的分配。對(duì)于國(guó)內(nèi)生產(chǎn)總值（GDP）低于400億歐元的小型轄區(qū)，該聯(lián)結(jié)度門檻為25萬(wàn)歐元。

The?special?purpose?nexus?rule?applies?solely?to?determine?whether?a?jurisdiction?qualifies?for?the?Amount?A?allocation.

特殊聯(lián)結(jié)度規(guī)則僅用于確定某轄區(qū)是否可參與金額A的分配。

Compliance?costs?(incl.?on?tracing?small?amounts?of?sales)?will?be?limited?to?a?minimum.

遵從成本（包括追蹤小額銷售的收入來(lái)源地）將限于最低水平。

Quantum 金額

For in-scope?MNEs,?25%?of?residual?profit defined?as?profit in?excess?of?10% of?revenue?will?be?allocated?to?market?jurisdictions?with?nexus?using?a?revenue-based?allocation?key.

將超過(guò)收入10%的利潤(rùn)定義為“剩余利潤(rùn)”。對(duì)于適用范圍內(nèi)的跨國(guó)企業(yè)，25%的剩余利潤(rùn)將被分配至構(gòu)成聯(lián)結(jié)度的市場(chǎng)轄區(qū)，并以收入為分配因子。

Revenue sourcing 收入來(lái)源地

Revenue?will?be?sourced?to?the?end?market jurisdictions where?goods?or services?are?used?or consumed.?To?facilitate?the?application?of?this?principle,?detailed?source?rules?for?specific?categories?of?transactions?will?be?developed. In?applying?the?sourcing?rules, an?in-scope MNE?must?use?a?reliable?method?based?on?the?MNE’s?specific?facts?and?circumstances.

收入來(lái)源于產(chǎn)品或者服務(wù)被使用或者消費(fèi)的最終市場(chǎng)轄區(qū)。為實(shí)現(xiàn)該原則，將針對(duì)不同交易類型制定具體的收入來(lái)源地規(guī)則。跨國(guó)企業(yè)應(yīng)基于自身具體事實(shí)和情況，使用可靠的方法執(zhí)行收入來(lái)源地規(guī)則。

Tax base determination 稅基的確定

The?relevant?measure?of?profit?or?loss?of?the?in-scope?MNE?will?be?determined?by?reference?to?financial?accounting?income,?with?a?small?number?of?adjustments.

適用范圍內(nèi)跨國(guó)企業(yè)的利潤(rùn)或者虧損金額應(yīng)基于經(jīng)少量調(diào)整的財(cái)務(wù)會(huì)計(jì)所得確定。

Losses?will?be?carried?forward.

虧損可向以后年度結(jié)轉(zhuǎn)。

Segmentation 分部核算

Segmentation?will?occur?only?in?exceptional?circumstances?where,?based?on?the?segments?disclosed?in?the?financial?accounts,?a?segment?meets?the?scope?rules.

只有在特殊情況下才需要進(jìn)行分部核算，即根據(jù)跨國(guó)企業(yè)公開披露財(cái)務(wù)報(bào)表中的分部核算情況，某分部本身已達(dá)到金額A適用范圍門檻時(shí)。

Marketing?and distribution profits safe harbour 營(yíng)銷及分銷利潤(rùn)安全港

Where?the?residual?profits?of?an?in-scope?MNE?are?already?taxed?in?a?market?jurisdiction,?a?marketing?and?distribution?profits?safe?harbour?will?cap?the?residual?profits?allocated?to?the?market?jurisdiction?through?Amount?A.?Further?work?on?the?design?of?the?safe?harbour?will?be?undertaken,?including?to?take?into?account?the?comprehensive?scope.

如果適用范圍內(nèi)跨國(guó)企業(yè)的剩余利潤(rùn)已在某市場(chǎng)轄區(qū)征稅，則營(yíng)銷及分銷利潤(rùn)安全港將會(huì)限制通過(guò)金額A向該市場(chǎng)轄區(qū)分配的剩余利潤(rùn)額。將進(jìn)一步研究安全港設(shè)計(jì)，包括考量全面適用范圍的影響。

Elimination of?double?taxation 消除雙重征稅

Double?taxation?of?profit?allocated?to?market?jurisdictions?will?be?relieved?using?either?the?exemption?or?credit?method.

將通過(guò)免稅法或抵免法消除與分配至市場(chǎng)轄區(qū)利潤(rùn)相關(guān)的雙重征稅。

The?entity?(or?entities)?that?will?bear?the?tax?liability?will?be?drawn?from those?that?earn?residual?profit.

承擔(dān)金額A納稅義務(wù)的單個(gè)或者多個(gè)實(shí)體，將從賺取剩余利潤(rùn)的實(shí)體中確定。

Tax certainty 稅收確定性

In-scope?MNEs?will?benefit?from?dispute?prevention?and?resolution?mechanisms,?which?will?avoid?double?taxation?for?Amount?A,?including?all issues?related?to?Amount?A (e.g.?transfer?pricing?and?business?profits?disputes),?in?a?mandatory?and?binding?manner.?Disputes?on?whether?issues?may?relate?to?Amount?A?will?be?solved?in?a?mandatory?and?binding?manner,?without?delaying?the?substantive?dispute?prevention?and?resolution?mechanism.

適用范圍內(nèi)的跨國(guó)企業(yè)將受益于爭(zhēng)議預(yù)防與解決機(jī)制，避免金額A的雙重征稅。該強(qiáng)制性有約束力的爭(zhēng)議預(yù)防與解決機(jī)制適用范圍包括所有與金額A有關(guān)的事項(xiàng)（例如：轉(zhuǎn)讓定價(jià)和營(yíng)業(yè)利潤(rùn)爭(zhēng)議）。對(duì)于判斷某事項(xiàng)是否與金額A有關(guān)的爭(zhēng)議，也將通過(guò)強(qiáng)制性有約束力的方式進(jìn)行確認(rèn)，但確認(rèn)爭(zhēng)議屬性不應(yīng)延遲實(shí)質(zhì)性的爭(zhēng)議預(yù)防與解決機(jī)制。

An?elective?binding?dispute?resolution?mechanism?will?be?available?only?for?issues?related?to?Amount?A?for?developing?economies?that?are?eligible?for?deferral?of?their?BEPS?Action?14?peer?review?and?have?no?or?low?levels?of?MAP?disputes.?The?eligibility?of?a?jurisdiction?for?this?elective?mechanism?will?be?reviewed?regularly;?jurisdictions?found?ineligible?by?a?review?will?remain?ineligible?in?all?subsequent?years.

具有推遲BEPS第十四項(xiàng)行動(dòng)計(jì)劃同行審議資格且相互協(xié)商程序（MAP）爭(zhēng)議案件數(shù)量為零或者較少的發(fā)展中國(guó)家，可選擇適用有約束力爭(zhēng)議解決機(jī)制，但僅限于與金額A有關(guān)事項(xiàng)的爭(zhēng)議。相關(guān)轄區(qū)選擇適用機(jī)制的資格，將被定期審議；相關(guān)轄區(qū)一旦被審議認(rèn)定為喪失資格，在后續(xù)年度將無(wú)法恢復(fù)。

Amount?B金額B

The?application?of?the?arm’s?length?principle?to?in-country?baseline?marketing?and?distribution?activities?will?be?simplified?and?streamlined,?with?a?particular?focus?on?the?needs?of?low?capacity?countries.?This?work?will?be?completed?by?the?end?of?2022.

為特別關(guān)注低征管能力國(guó)家的需求，將通過(guò)金額B對(duì)在某一轄區(qū)內(nèi)從事基本營(yíng)銷和分銷活動(dòng)適用獨(dú)立交易原則進(jìn)行簡(jiǎn)化和優(yōu)化。金額B工作將在2022年底前完成。

Administration 征管

The tax compliance?will?be?streamlined (including filing?obligations)?and allow in-scope MNEs?to manage?the?process?through?a?single?entity.

將優(yōu)化稅務(wù)遵從流程（包括申報(bào)義務(wù)），并允許適用范圍內(nèi)跨國(guó)企業(yè)以單一實(shí)體管理整個(gè)流程。

Unilateral?measures 單邊措施

The?Multilateral?Convention?(MLC)?will?require?all?parties?to?remove?all?Digital?Services?Taxes?and?other?relevant?similar?measures?with?respect?to?all?companies,?and?to?commit?not?to?introduce?such?measures?in?the?future.?No?newly?enacted?Digital?Services?Taxes?or?other?relevant?similar?measures?will?be?imposed?on?any?company?from?8?October?2021?and?until?the?earlier?of?31?December?2023?or?the?coming?into?force?of?the?MLC.?The?modality?for?the?removal?of?existing?Digital?Services?Taxes?and?other?relevant?similar?measures?will?be?appropriately?coordinated.?The?IF?notes?reports?from?some?members?that?transitional?arrangements?are?being?discussed?expeditiously.

多邊公約（MLC）將要求所有締約方撤銷對(duì)所有企業(yè)的所有數(shù)字服務(wù)稅以及其他相關(guān)類似單邊措施，并承諾未來(lái)不再引入類似措施。自2021年10月8日起，至2023年12月31日和多邊公約生效日中較早一日，各轄區(qū)不得對(duì)任何企業(yè)實(shí)施新立法的數(shù)字服務(wù)稅或者其他相關(guān)類似單邊措施。將妥善協(xié)調(diào)撤銷現(xiàn)行數(shù)字服務(wù)稅以及其他相關(guān)類似措施的方式。包容性框架注意到某些轄區(qū)報(bào)告表示正在快速討論過(guò)渡性安排。

Implementation 實(shí)施

The?MLC?through?which?Amount?A?is?implemented?will?be?developed?and?opened?for?signature?in?2022,?with?Amount?A?coming?into?effect?in?2023.?A?detailed?implementation?plan?is?set?out?in?the?Annex.

關(guān)于實(shí)施金額A的多邊公約將在2022年完成開發(fā)并開放簽署，以使金額A在2023年開始生效執(zhí)行。詳細(xì)的實(shí)施計(jì)劃參見附錄。

Pillar?Two 支柱二

Overall?design 整體設(shè)計(jì)

Pillar?Two?consists?of 支柱二包括以下兩方面內(nèi)容:

twointerlocking?domestic?rules?(together?the?Global?anti-Base?Erosion?Rules?(GloBE)?rules):?(i)?an?Income?Inclusion?Rule?(IIR),?which?imposes?top-up?tax?on?a?parent?entity?in?respect?of?the?low?taxed?income?of?a?constituent?entity;?and?(ii)?an?Undertaxed?Payment?Rule?(UTPR),?which?denies?deductions?or requires?an?equivalent adjustment?to?the?extent?the?low?tax income?of?a?constituent?entity?is?not?subject?to?tax?under?an?IIR;?and

1.兩項(xiàng)緊密聯(lián)系的國(guó)內(nèi)法規(guī)則（共同構(gòu)成全球反稅基侵蝕規(guī)則）：一是收入納入規(guī)則，指由母公司就跨國(guó)企業(yè)成員實(shí)體低稅所得補(bǔ)繳稅款至全球最低稅水平。二是低稅支付規(guī)則，指對(duì)于跨國(guó)企業(yè)成員實(shí)體未適用收入納入規(guī)則的低稅所得，其他成員實(shí)體通過(guò)限制扣除或做等額調(diào)整補(bǔ)征稅款至全球最低稅水平。

atreaty-based rule (the Subject to Tax Rule (STTR)) that allows source jurisdictions to impose limited source taxation on certain related party payments subject to tax below a minimum rate. The STTR will be creditable as a covered tax under the GloBE rules.

2.一項(xiàng)基于稅收協(xié)定的規(guī)則（應(yīng)稅規(guī)則）：允許來(lái)源國(guó)對(duì)適用稅率低于最低稅率的某些特定關(guān)聯(lián)支付有限征稅。適用應(yīng)稅規(guī)則繳納的稅款可以計(jì)為在全球反稅基侵蝕規(guī)則下的有效稅額。

Rule status 規(guī)則效力

The GloBE rules will have the status of a common approach. This means that IF members:

全球反稅基侵蝕規(guī)則定位為共同方法。這意味著包容性框架成員：

arenot?required?to?adopt?the?GloBE?rules,?but,?if?they?choose?to?do?so,?they?will?implement?and

administer?the?rules?in?a?way?that?is?consistent?with?the?outcomes?provided?for?under?Pillar?Two,?including?in?light?of?model?rules?and?guidance?agreed?to?by?the?IF;

1.并不一定要實(shí)施全球反稅基侵蝕規(guī)則，但是一旦選擇實(shí)施，就需要采取與支柱二成果相一致的方式實(shí)施和管理相關(guān)規(guī)則，包括遵從包容性框架通過(guò)的立法模版和指引。

acceptthe?application?of?the?GloBE?rules applied?by?other?IF?members including?agreement?as to?rule?order?and?the?application?of?any?agreed?safe?harbours.

2.接受其他包容性框架成員實(shí)施全球反稅基侵蝕規(guī)則，包括認(rèn)可規(guī)則適用順序以及所有達(dá)成一致的安全港規(guī)則。

Scope 適用范圍

The?GloBE?rules?will?apply?to?MNEs?that?meet?the?750?million?euros?threshold?as?determined?under?BEPS?Action?13?(country?by?country?reporting).?Countries?are?free?to?apply?the?IIR?to?MNEs?headquartered?in?their?country?even?if?they?do?not?meet?the?threshold.

全球反稅基侵蝕規(guī)則將適用于根據(jù)BEPS第十三項(xiàng)行動(dòng)計(jì)劃（國(guó)別報(bào)告）確定達(dá)到7.5億歐元門檻的跨國(guó)企業(yè)。各轄區(qū)對(duì)總部位于本轄區(qū)的跨國(guó)企業(yè)適用收入納入規(guī)則時(shí)，不受該門檻限制。

Government?entities,?international?organisations,?non-profit?organisations,?pension?funds?or?investment?funds?that?are?Ultimate?Parent?Entities?(UPE)?of?an?MNE?Group?or?any?holding?vehicles?used?by?such?entities,?organisations?or?funds?are?not?subject?to?the?GloBE?rules.

作為跨國(guó)企業(yè)集團(tuán)最終控股實(shí)體的政府機(jī)構(gòu)、國(guó)際組織、非盈利組織、養(yǎng)老基金或投資基金以及這些實(shí)體所使用的持有工具，不適用全球反稅基侵蝕規(guī)則。

Rule design 規(guī)則設(shè)計(jì)

The?IIR ?allocates top-up tax based on?a?top-down?approach?subject?to?a?split-ownership?rule?for?shareholdings?below?80%.

收入納入規(guī)則將采用自上而下的方法分配補(bǔ)足稅，但在控股比例未達(dá)80%的情況下，需適用分散控股規(guī)則。

The?UTPR?allocates?top-up?tax?from?low-tax?constituent?entities?including?those?located?in?the?UPE?jurisdiction.?The?GloBE?rules?will?provide?for?an?exclusion?from?the?UTPR?for?MNEs?in?the?initial?phase?of?their?international?activity,?defined?as?those?MNEs?that?have?a?maximum?of?EUR?50?million?tangible?assets?abroad?and?that?operate?in?no?more?than?5?other?jurisdictions. This?exclusion?is?limited?to?a?period?of?5?years?after?the?MNE?comes?into?the?scope?of?the?GloBE?rules?for?the?first?time.?For?MNEs?that?are?in?scope of?the?GloBE?rules?when?they come?into?effect?the?period?of?5?years?will?start?at?the?time?the?UTPR?rules?come?into?effect.

低稅支付規(guī)則將對(duì)包括最終控股實(shí)體所在轄區(qū)實(shí)體在內(nèi)的低稅實(shí)體的補(bǔ)足稅進(jìn)行分配。處于國(guó)際化活動(dòng)初始階段的跨國(guó)企業(yè)豁免適用低稅支付規(guī)則。處于國(guó)際化活動(dòng)初始階段的跨國(guó)企業(yè)是指海外有形資產(chǎn)不超過(guò)5000萬(wàn)歐元，且在不超過(guò)5個(gè)海外轄區(qū)運(yùn)營(yíng)的跨國(guó)企業(yè)。該豁免規(guī)定只在跨國(guó)企業(yè)首次成為全球反稅基侵蝕規(guī)則適用范圍內(nèi)企業(yè)后的5年內(nèi)適用。對(duì)于全球反稅基侵蝕規(guī)則生效時(shí)在適用范圍內(nèi)的跨國(guó)企業(yè)，5年時(shí)限從低稅支付規(guī)則生效時(shí)起算。

ETR calculation 有效稅率計(jì)算

The?GloBE?rules?will?operate?to?impose?a?top-up?tax?using?an?effective?tax?rate?test that?is?calculated?on?a?jurisdictional?basis?and?that?uses?a?common?definition?of?covered?taxes?and?a?tax?base?determined?by?reference?to?financial?accounting?income?(with?agreed?adjustments?consistent?with?the?tax?policy?objectives?of?Pillar?Two?and?mechanisms?to?address?timing?differences).

全球反稅基侵蝕規(guī)則將通過(guò)分轄區(qū)有效稅率測(cè)試征收補(bǔ)足稅。有效稅率計(jì)算采用符合共同定義的有效稅額和按照財(cái)務(wù)會(huì)計(jì)利潤(rùn)確定的稅基（經(jīng)符合支柱二政策目標(biāo)且具共識(shí)的有限調(diào)整，并對(duì)時(shí)間性差異進(jìn)行處理）。

In?respect?of?existing?distribution?tax?systems,?there?will?be?no?top-up?tax?liability?if?earnings?are?distributed?within?4?years?and?taxed?at or?above?the?minimum level.

對(duì)于現(xiàn)行分配利潤(rùn)稅制度，如果利潤(rùn)在4年內(nèi)分配，且以不低于最低稅率標(biāo)準(zhǔn)的稅率納稅，則無(wú)需對(duì)相關(guān)利潤(rùn)補(bǔ)充征稅。

Minimum?rate 最低有效稅率

The?minimum?tax?rate?used?for?purposes?of?the?IIR?and?UTPR?will?be?15%.

對(duì)于收入納入規(guī)則和低稅支付規(guī)則，最低有效稅率為15%。

Carve–outs 排除

The?GloBE?rules?will?provide?for?a?formulaic?substance?carve-out?that?will?exclude?an?amount?of?income?that?is?5%?of?the?carrying?value?of?tangible?assets?and?payroll.?In?a?transition?period?of?10?years,?the?amount?of?income?excluded?will?be?8%?of?the?carrying?value?of?tangible?assets?and?10%?of?payroll,?declining?annually by?0.2?percentage?points?for?the?first?five?years,?and?by?0.4?percentage?points?for?tangible?assets?and?by?0.8?percentage?points?for?payroll?for?the?last?five years.

全球反稅基侵蝕規(guī)則設(shè)置公式化經(jīng)濟(jì)實(shí)質(zhì)排除，其將排除等同于5%的有形資產(chǎn)賬面價(jià)值和人員工資的所得。在10年過(guò)渡期內(nèi)，有形資產(chǎn)賬面價(jià)值和人員工資的排除比例分別為8%和10%，排除比例在前五年每年下降0.2個(gè)百分點(diǎn)；后五年有形資產(chǎn)排除比例每年下降0.4個(gè)百分點(diǎn)，人員工資排除比例每年下降0.8個(gè)百分點(diǎn)。

The?GloBE?rules?will?also?provide?for?a?de?minimis?exclusion?for?those?jurisdictions?where?the?MNE?has?revenues?of?less?than?EUR?10?million?and?profits?of?less?than?EUR?1?million.

全球反稅基侵蝕規(guī)則還針對(duì)跨國(guó)企業(yè)收入低于1000萬(wàn)歐元且利潤(rùn)低于100萬(wàn)歐元的轄區(qū)提供微利排除。

Other?exclusions 其他豁免

The?GloBE?rules?also?provide?for?an?exclusion?for?international?shipping?income?using?the?definition?of?such?income?under?the?OECD?Model?Tax?Convention.

全球反稅基侵蝕規(guī)則還將符合OECD稅收協(xié)定范本相關(guān)定義的國(guó)際海運(yùn)所得排除在適用范圍外。

Simplifications 簡(jiǎn)化措施

To?ensure?that?the?administration?of the?GloBE?rules?are?as?targeted?as?possible?and?to?avoid?compliance?and?administrative?costs?that?are?disproportionate to the policy?objectives,?the implementation framework?will?include?safe?harbours?and/or?other?mechanisms.

為確保全球反稅基侵蝕規(guī)則的征管更具針對(duì)性，避免產(chǎn)生與政策目標(biāo)不匹配的遵從及征管成本，實(shí)施框架將包括安全港和/或其他機(jī)制。

GILTI?co–existence 與全球無(wú)形資產(chǎn)低稅所得制度（GILTI）并存

It?is?agreed?that?Pillar?Two?will?apply?a?minimum?rate?on?a?jurisdictional?basis.?In?that?context,?consideration?will?be?given?to?the?conditions?under?which?the?US?GILTI?regime?will?co-exist?with?the?GloBE?rules,?to?ensure?a?level?playing?field.

支柱二分轄區(qū)適用最低有效稅率。在此背景下，將考慮美國(guó)全球無(wú)形資產(chǎn)低稅所得稅制與全球反稅基侵蝕規(guī)則并存的條件，以確保競(jìng)爭(zhēng)環(huán)境公平。

Subject?to?tax?rule?(STTR)??應(yīng)稅規(guī)則

IF?members?recognise?that?the?STTR?is?an?integral?part?of?achieving?a?consensus?on?Pillar?Two?for?developing?countries.3?IF?members?that?apply?nominal?corporate?income?tax?rates?below?the?STTR?minimum?rate?to?interest,?royalties?and?a?defined?set?of?other?payments?would?implement?the?STTR?into?their?bilateral?treaties?with?developing?IF?members?when?requested?to?do?so.

包容性框架成員認(rèn)識(shí)到，應(yīng)稅規(guī)則是發(fā)展中國(guó)家就支柱二達(dá)成共識(shí)不可或缺的組成部分。如果包容性框架成員對(duì)利息、特許權(quán)使用費(fèi)和其他明確定義的一系列費(fèi)用，適用的企業(yè)所得稅名義稅率低于應(yīng)稅規(guī)則最低稅率，當(dāng)發(fā)展中國(guó)家成員要求該轄區(qū)在雙邊稅收協(xié)定中納入應(yīng)稅規(guī)則時(shí)，該轄區(qū)應(yīng)予滿足。

The taxing right will be limited to the difference between the minimum rate and the tax rate on the payment. The minimum rate for the STTR will be 9%.

應(yīng)稅規(guī)則賦予締約方的征稅權(quán)限于最低稅率與相關(guān)費(fèi)用適用稅率之間的差額。應(yīng)稅規(guī)則最低稅率為9%。

Implementation 實(shí)施

Pillar?Two?should?be?brought?into?law?in?2022,?to?be?effective?in?2023, with?the?UTPR?coming?into?effect?in?2024.?A?detailed?implementation?plan?is?set?out?in?the?Annex.

支柱二應(yīng)于2022年立法，2023年開始實(shí)施。其中，低稅支付規(guī)則將于2024年開始實(shí)施。詳細(xì)的實(shí)施計(jì)劃參見附錄。

Annex.?Detailed?Implementation?Plan

附錄–具體實(shí)施計(jì)劃

This?Annex?describes?the?work?needed?to?implement?the?two-pillar?solution?described?in?the?body?of?the?Statement.?It?also?sets?out?a?timeline?for?that?process,?including?the?key?milestones?for?the?Inclusive?Framework?(IF)?going?forward,?noting?that?bespoke?technical?assistance?will?be?available?to?developing?countries?to?support?all?aspects?of?implementation.?IF?members?recognise?the?ambitious?nature?of?the?timelines?contained?in?this?implementation?plan?and?are?fully?committed?to?use?all?efforts?within?the?context?of?their?legislative?process?in?achieving?that?goal.

本附錄主要介紹為實(shí)施聲明正文所述雙支柱解決方案所需完成的工作。附錄還設(shè)定了實(shí)施時(shí)間表，包括包容性框架接下來(lái)需完成的重要事項(xiàng)，另外，發(fā)展中國(guó)家將獲得專門的技術(shù)支持以協(xié)助其實(shí)施。包容性框架成員認(rèn)識(shí)到實(shí)施計(jì)劃非常緊迫，將致力于盡一切努力在本國(guó)立法框架下實(shí)現(xiàn)該目標(biāo)。

Pillar?One 支柱一

Amount?A,?the?removal?of?all?Digital?Service?Taxes?and?other?relevant?similar?measures?on?all?companies,?and?Amount?B?will?be?implemented?under?the?Pillar?One?solution,?as?described?below.

如下所述，支柱一解決方案將實(shí)施金額A、撤銷對(duì)于所有企業(yè)的所有數(shù)字服務(wù)稅以及其他相關(guān)類似措施、及金額B幾部分內(nèi)容。

Amount?A 金額A

Amount?A?will be?implemented?through?a?Multilateral Convention?(MLC),?and?where necessary?by way of?correlative?changes?to?domestic?law,?with?a?view?to?allowing?it?to?come?into?effect?in?2023.

金額A將通過(guò)多邊公約（MLC）實(shí)施，國(guó)內(nèi)法也將在必要的情況下作對(duì)應(yīng)修改，目標(biāo)是在2023年生效執(zhí)行。

Multilateral Convention 多邊公約

In?order?to?facilitate?swift?and?consistent?implementation,?an?MLC?will?be?developed?to?introduce?a?multilateral?framework?for?all?jurisdictions?that?join,?regardless?of?whether?a?tax?treaty?currently?exists?between?those?jurisdictions.?The?MLC?will?contain?the?rules?necessary?to?determine?and?allocate?Amount?A?and?eliminate?double?taxation,?as?well?as?the?simplified?administration?process,?the?exchange?of?information?process?and?the?processes?for?dispute?prevention?and?resolution?in?a?mandatory?and?binding?manner?between?all?jurisdictions,?with?the?appropriate?allowance?for?those?jurisdictions?for?which?an?elective?binding?dispute?resolution?mechanism?applies?with?respect?to?issues?related?to?Amount?A,?thereby?ensuring?consistency?and?certainty?in?the?application?of?Amount?A?and?certainty?with?respect?to?issues?related?to?Amount?A.?The?MLC?will?be?supplemented?by?an?Explanatory?Statement?that?describes?the?purpose?and?operation?of?the?rules?and?processes.?Where?a?tax?treaty?exists?between?parties?to?the?MLC,?that?tax?treaty?will?remain?in?force?and?continue?to?govern?cross-border?taxation?outside?Amount?A,?but?the?MLC?will?address?inconsistencies?with?existing?tax?treaties?to?the?extent?necessary?to?give?effect?to?the?solution?with?respect?to?Amount?A.?The?MLC?will?also?address?interactions?between?the?MLC?and?future?tax?treaties.?Where?there?is?no?tax?treaty?in?force?between?parties,?the?MLC?will?create?the?relationship?necessary?to?ensure?the?effective?implementation?of?all?aspects?of?Amount?A.

為便于快速且一致地實(shí)施金額A，將開發(fā)多邊公約以建立所有轄區(qū)均可加入的多邊框架，無(wú)論相關(guān)轄區(qū)之間是否已經(jīng)簽訂有稅收協(xié)定。多邊公約將包括關(guān)于確定與分配金額A、消除雙重征稅的必要規(guī)則，以及簡(jiǎn)化的征管程序、信息交換程序、適用于所有轄區(qū)的強(qiáng)制性有約束力的爭(zhēng)議預(yù)防及解決程序。多邊公約也將包含適當(dāng)允許相關(guān)轄區(qū)對(duì)與金額A有關(guān)事項(xiàng)爭(zhēng)議選擇適用有約束力爭(zhēng)議解決機(jī)制的規(guī)定，以確保金額A執(zhí)行的一致性和確定性，及與金額A有關(guān)事項(xiàng)的確定性。多邊公約將輔以解釋性聲明，說(shuō)明規(guī)則和程序的目的及運(yùn)作方式。如果多邊公約締約方之間已簽訂有稅收協(xié)定，相關(guān)稅收協(xié)定仍然有效，并將繼續(xù)規(guī)范金額A以外的跨境稅收。但為使金額A解決方案可有效執(zhí)行，多邊公約將對(duì)其與現(xiàn)行稅收協(xié)定不一致之處進(jìn)行必要的處理。多邊公約也將明確其與未來(lái)簽訂的稅收協(xié)定間的關(guān)系。如果締約方之間沒有現(xiàn)行有效的稅收協(xié)定，多邊公約將確立締約方之間的法律關(guān)系，以確保金額A有效實(shí)施。

The?IF?has?mandated?the?Task Force?on?the?Digital?Economy?(TFDE)?to?define?and?clarify?the?features of?Amount?A?(e.g.,?elimination?of?double?taxation,?Marketing?and?Distribution?Profits?Safe?Harbour)?and?develop?the?MLC?and?negotiate?its?content,?so?that?all?jurisdictions?that?have?committed?to?the?Statement?will?be?able?to?participate.?The?TFDE?will?seek?to?conclude?the?text?of?the?MLC?and?its?Explanatory?Statement?by?early?2022,?so?that?the?MLC?is?quickly?open?to?signature?and?a?high-level?signing?ceremony?can?be?organised?by?mid-2022.?Following?its signature,?jurisdictions?will be?expected?to?ratify?the?MLC?as?soon?as?possible,?with?the?objective?of?enabling?it?to?enter?into?force?and?effect?in?2023?once?a?critical?mass?of?jurisdictions?as?defined?by?the?MLC?have?ratified?it.

為確保所有承諾加入聲明的轄區(qū)都能參與，包容性框架委托數(shù)字經(jīng)濟(jì)工作組（TFDE）定義和明確金額A各要素設(shè)計(jì)（例如，消除雙重征稅、營(yíng)銷及分銷利潤(rùn)安全港），開發(fā)多邊公約并就其內(nèi)容進(jìn)行協(xié)商。數(shù)字經(jīng)濟(jì)工作組將努力在2022年初完成多邊公約及其解釋性聲明文本，以便盡快開放多邊公約簽署并在2022年中舉行高級(jí)別的簽署儀式。在簽署多邊公約后，各轄區(qū)需盡快核準(zhǔn)多邊公約，目標(biāo)是在根據(jù)多邊公約規(guī)定的關(guān)鍵多數(shù)轄區(qū)完成核準(zhǔn)程序后，能于2023年立即生效執(zhí)行。

Removal and Standstill of?All Digital Services?Taxes?and?Other?Relevant?Similar?Measures 撤銷及中止所有數(shù)字服務(wù)稅和其他相關(guān)類似措施

The?MLC?will?require?all parties?to?remove?all Digital?Services Taxes and?other relevant?similar?measures?with?respect?to?all?companies,?and?to?commit?not?to?introduce?such?measures?in?the?future.?A?detailed?definition?of?what?constitutes?relevant?similar?measures?will?be?finalised?as?part?of?the?adoption?of?the?MLC?and?its?Explanatory?Statement.

多邊公約將要求所有締約方撤銷對(duì)所有企業(yè)的所有數(shù)字服務(wù)稅和其他相關(guān)類似單邊措施，并承諾未來(lái)不再引入類似措施。最終通過(guò)的多邊公約及其解釋性聲明，將明確定義何種措施應(yīng)被認(rèn)定為相關(guān)類似措施。

Domestic?Law Changes 國(guó)內(nèi)法律變更

IF?members?may?need?to?make?changes?to?domestic?law?to?implement?the?new?taxing?rights?over?Amount?A.?To?facilitate?consistency?in?the?approach?taken?by?jurisdictions?and?to?support?domestic?implementation?consistent?with?the?agreed?timelines?and?their?domestic?legislative?procedures,?the?IF?has?mandated?the?TFDE?to?develop?model?rules?for?domestic?legislation?by?early?2022?to?give?effect?to?Amount?A.?The?model?rules?will?be?supplemented?by?commentary?that?describes?the?purpose?and?operation?of?the?rules.

包容性框架成員為實(shí)施金額A新征稅權(quán)可能需要對(duì)國(guó)內(nèi)法律進(jìn)行修訂。為便于各轄區(qū)以一致方式實(shí)施規(guī)則，也為支撐各轄區(qū)按共識(shí)時(shí)間表開始國(guó)內(nèi)執(zhí)行和輔助各轄區(qū)國(guó)內(nèi)立法程序，包容性框架委托數(shù)字經(jīng)濟(jì)工作組在2022年初前完成國(guó)內(nèi)立法模板開發(fā)。立法模板將輔以注釋，描述規(guī)則目的和運(yùn)作機(jī)制。

Amount?B 金額B

The?IF?has?mandated?Working?Party?6?and?the?FTA?MAP?Forum?to?jointly?finalise?the?work?on?Amount?B?by?end?of?2022.?The?technical?work?will?start?by?defining?the?in-country?baseline?marketing?and?distribution?activities?in?scope?of?Amount?B.?Working?Party?6?and?the?FTA?MAP?Forum?will?then?jointly?develop?the?rest?of?Amount?B?components,?with?a?view?of?releasing?Amount?B?final?deliverables?by?end?of?2022.

包容性框架委托第六工作組和稅收征管論壇相互協(xié)商程序論壇在2022年底前共同完成金額B相關(guān)工作。技術(shù)工作將從定義適用金額B的境內(nèi)基礎(chǔ)營(yíng)銷及分銷活動(dòng)開始。其后，第六工作組和稅收征管論壇相互協(xié)商程序論壇將共同研究金額B剩余要素，以在2022年年底前發(fā)布金額B最終成果。

Pillar?Two 支柱二

Model?rules?to?give?effect?to?the?GloBE?rules?will?be?developed?by?the?end?of?November?2021.?These?model?rules?will?define?the?scope?and?set?out?the?mechanics?of?the?GloBE?rules.?They?will?include?the?rules?for?determining?the?ETR?on?a?jurisdictional?basis?and?the?relevant?exclusions,?such?as?the?formulaic?substance-?based?carve-out.?The?model?rules?will?also?cover?administrative?provisions?that?address?an?MNE’s?filing?obligations?and?the?use?of?any?administrative?safe-harbours.?The?model?rules?will?further?include?transition?rules.?The?model rules?are?supplemented?by?commentary?that?explains?the?purpose?and?operation?of?the?rules,?and?addresses?the?need?for?a?switch-over?rule?in?certain?treaties?and?in?circumstances?that?otherwise?commit?the?contracting?parties?to?the?use?of?the?exemption?method.

將于2021年11月前完成全球反稅基侵蝕規(guī)則的立法模板設(shè)計(jì)。立法模板將定義全球反稅基侵蝕規(guī)則的適用范圍，并確定實(shí)施機(jī)制，包括基于轄區(qū)定義的實(shí)際有效稅率和相關(guān)豁免，如公式化經(jīng)濟(jì)實(shí)質(zhì)排除。立法模板也將包括征管條款，以規(guī)定跨國(guó)企業(yè)的申報(bào)義務(wù)和征管安全港的使用。立法模板還將包括過(guò)渡期規(guī)則。立法模板將輔以注釋，解釋規(guī)則的目的和運(yùn)作機(jī)制，并解決某些稅收協(xié)定規(guī)定締約方使用免稅法導(dǎo)致的在相關(guān)協(xié)定中引入轉(zhuǎn)換規(guī)則的需求。

A?model?treaty?provision?to?give?effect to?the?STTR will?be?developed?by?the?end?of?November?2021. The?model?treaty provision?will?be supplemented?by?commentary?that explains?the?purpose and?the?operation?of?the?STTR.?A?process?to?assist?in?implementing?the?STTR?will?be?agreed.

將于2021年11月底前完成應(yīng)稅規(guī)則的協(xié)定范本條款。協(xié)定范本條款將輔以注釋，解釋應(yīng)稅規(guī)則的目的和運(yùn)作機(jī)制。輔助實(shí)施應(yīng)稅規(guī)則的程序有待達(dá)成共識(shí)。

A?multilateral?instrument?(MLI)?will?be?developed?by?the?IF?by?mid-2022?to?facilitate?the?swift?and?consistent?implementation?of?the?STTR?in?relevant?bilateral?treaties.

包容性框架將在2022年中前完成一項(xiàng)多邊工具（MLI）的開發(fā)，以便在相關(guān)雙邊稅收協(xié)定中快速且一致地引入應(yīng)稅規(guī)則。

At?the?latest?by?the?end?of?2022?an?implementation?framework?will?be?developed?that?facilitates?the?coordinated?implementation?of?the?GloBE?rules.?This?implementation?framework?will cover?agreed?administrative?procedures?(e.g.?detailed?filing?obligations,?multilateral?review?processes)?and?safe-harbours?to?facilitate?both?compliance?by?MNEs?and?administration?by?tax?authorities.?As?part?of?the?work?on?the?implementation?framework,?IF?members?will?consider?the?merits?and?possible?content?of?a?multilateral?convention?in?order?to?further?ensure?co-ordination?and?consistent?implementation?of?the?GloBE?rules.

最遲在2022年底前，將開發(fā)促進(jìn)全球反稅基侵蝕規(guī)則協(xié)調(diào)一致實(shí)施的實(shí)施框架。實(shí)施框架將包括一致同意的征管程序（例如，具體的申報(bào)義務(wù)、多邊審議程序）和安全港，以便利跨國(guó)企業(yè)遵從和稅務(wù)機(jī)關(guān)征管。作為實(shí)施框架相關(guān)工作的一部分，包容性框架成員將考慮多邊公約的優(yōu)勢(shì)和可能的內(nèi)容，以進(jìn)一步確保全球反稅基侵蝕規(guī)則的協(xié)調(diào)一致實(shí)施。

Consultations 咨詢

Within?the?constraints?of?the?timeline?set?forth?in?this?implementation?plan,?the?work?will?continue?to?progress?in?consultation?with?stakeholders.

在本實(shí)施計(jì)劃時(shí)間表的允許范圍內(nèi)，將繼續(xù)與利益相關(guān)方開展咨詢。