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Open Access Article

Research on Information System Project Management. 2022; 2: (1) ; 30-33 ; DOI: 10.12208/j. ispm.20220007.

Study on the impact and response of OECD "Two Pillars" International Tax Reform Plan
OECD“双支柱”国际税改方案影响与应对研究

作者: 徐宽*,

中国石油化工集团有限公司 北京

*通讯作者: 徐宽,单位:中国石油化工集团有限公司 北京;

发布时间: 2022-06-30 总浏览量: 37

摘要

2021年6月,在白宫政府倡议下,G7集团(美、日、英、德、法、意、加)在伦敦达成具有深远影响的全球税收协议,G7成员国就支持全球最低税率定为15%达成初步一致,并同意推动国际税收改革、取消数字服务税等重点领域进行合作。7月份,OECD与G20成员国发表联合声明,全球反税基侵蚀与利润转移(BEPS规则)包容性框架基本达成,首次提出“双支柱”解决方案,以应对数字经济等带来的全球税收挑战,截至2021年11月,已超过135个国家(地区)就该声明达成共识,超过全球经济总量90%以上。“双支柱”国际税改方案将对跨国企业全球经营和市场布局带来巨大挑战。

关键词: 国际税改;最低税规则;风险防范

Abstract

In June 2021, under the White House initiative, the G7 groupin London have far-reaching global tax agreements, the G7 will support global minimum tax rate as 15% reached a preliminary agreement, and agrees to promote the international tax reform, cancel digital services tax priority areas for cooperation. In July, the OECD issued a joint statement with the G20 member states, the world anti tax base erosion and transfer of profits (BEPS rules) inclusive basic agreed framework, first proposed the "double pillar" solutions, in order to cope with the challenge of tax of global digital economy, etc, as of November 2021, has more than 135 countries (area) to reach a consensus on the statement, More than 90% of the global economy. The "two-pillar" international tax reform plan will bring great challenges to the global operation and market layout of multinational enterprises.

Key words: International tax reform; Minimum tax rules; Risk prevention

参考文献 References

[1] 刘树梅.“双支柱”方案对现行国际税收规则的突破及我国的应对之策.2022年.

[2] 李金艳;陈新.关于双支柱方案的全球税收共识:真相探究和法律现实.2022年.


引用本文

徐宽, OECD“双支柱”国际税改方案影响与应对研究[J]. 项目管理研究, 2022; 2: (1) : 30-33.