OECD 130国家达成全球15%为全球最低企业所得税门槛共识

援引OECD 经济合作与发展组织*1报告称,其139个成员国中的130个国家均已签署同意将其国家企业所得税不得低于15%的限制。而这已签署的130个国家GDP 总额超过全球GDP 的百分之90。这项协定预计会在2021年的10月正式施行。

关键点:

·         共有130个国家同意并签署了OECD所初步草拟的框架结构,其中包括OECD 成员国及G20*2的所有成员国

·         “这项协议主要是更新了过去一个世纪以来所冗杂老旧的国际税收系统,以使其更加符合21世纪的全球化及数字化的经济特点。”

·         OECD 表示此项计划预计于本年十月完成终稿,其预期能够带来超过1500亿美金的额外税收

Irish Times 报道*3,爱尔兰与同属欧盟低税收国家的爱沙尼亚、匈牙利与数个避税天堂国家,巴巴多斯、圣文森特和格林纳丁斯及另两个非洲国家,肯尼亚、尼日尼亚*4都未签署此份协议。

爱尔兰财政部长Paschal Donohoe*5 声称,其是“全力”支持并愿意为全球税务重组计划做出支持,并愿意与所有经济合作与发展组织的成员国来共同协商来找出爱尔兰所能为其他国家做出的支持方案。


 

Paschal Donohoe TD -     Fine Gael's Ard Fheis/  

Image cited from https://www.flickr.com/photos/infomatique/7030480383.

 



Mr Donohoe 于本周四晚在爱尔兰政府机构所发表的声明表示,爱尔兰愿意支持“大部分“的130个国家所签署的与会协议内容,但对15%的全球最低企业所得税标准持保留态度。

爱尔兰目前的企业所得税为12.5%,这也正是爱尔兰在过去数十载能维持其国家高竞争力的原因之一。据爱尔兰财务部预估如签署此项协议,约会消耗掉爱尔兰每年约20亿欧元的年度税收。

经济合作与发展组织则指出,“这项协议主要是更新了过去一个世纪以来所冗杂老旧的国际税收系统,以使其更加符合21世纪的全球化及数字化的经济特点。”同时,这份将在十月份出被最终敲定的协议预期将会带来每年1500亿美金的额外税收。


拜登政府力推这项以提高全球最低企业征税比率的原因则是为了阻止美国财政部部长Yellen*6所提出的“Race to the bottom”*7 理论。这项理论指出,一众国家为吸引更多外资投资,而不断的竞争调低其企业所得税率,以为外资投资创造更好的经商环境。而造成了其余国家财政税收的不断减少。经济合作于发展组织于G7* 共同努力所推出的此项协议正式为了防止国际性的大公司通过国际布局及转移来”合理“的规避自身的税务。


 

Photo ID: 032521_Economic Recovery Panel- Janet Yellen, David     Malpass, Kristalina Georgieva_MC ATRIUM/  Image cited from https://www.flickr.com/photos/worldbank/51099375662.

 


美国财政部部长Yellen 在声明中说道,“今天注定是经济外交上历史性的一天。我们终于有了机会去建立一个国际与本地相结合的税务系统,可以让我们的美国工人和商业团体得以在世界经济环境中竞争致胜。“

经济与合作发展组织(OECD)所初步拟定的“two-pillar package” 主要是针对以下两点,第一点是用以推进各国间更加公平的利润分配及税收的权力,特别是拥有众多MNEs*8 公司的国家。其会重新分配一部分MNEs 公司的交税义务,如在其直接利润所在地的国家缴纳这一部分收入的企业所得税,无论其是否在当地有真实的存在性。而并非单纯的将所有收入规划会其公司注册所在地。

第二点则是为了去创造一个国家间进行企业所得税竞争的“基底“,用15%最低的税率来保障大部分国家税收的合理性。

与会的参与者们共同定下了一个极具野心时间表,包括在2021年的十月完成终稿的签署,完成“two-pillar” 方案的所有技术层面的搭建,以及敲定此项协议在2023年生效的计划。


Notes: *1 OECD 经济合作于发展组织:is an intergovernmental economic organisation with 38 member countries, founded in 1961 to stimulate economic progress and world trade.

*2 G20 / 20国集团:is an intergovernmental forum comprising 19 countries and the European Union (EU). It works to address major issues related to the global economy, such as international financial stability, climate change mitigation, and sustainable development.

*3 Irish Times 爱尔兰时报:is an Irish daily broadsheet newspaper and online digital publication. It launched on 29 March 1859. The editor is Paul O'Neill. The deputy editor is Deirdre Veldon. It is published every day except Sundays.

*4 九国未签署国家相关原文:who have not signed up include two other low tax EU countries – Estonia and Hungary, a number of countries which are tax havens – Barbados and Saint Vincent & the Grenadines,and two African countries , Kenya and Nigeria.

*5 Paschal Donohoe: is an Irish Fine Gael politician who has served as Minister for Finance since June 2017 and President of the Eurogroup since July 2020. He has been a Teachta Dála (TD) for the Dublin Central constituency since 2011. He previously served as Minister for Public Expenditure and Reform from 2016 to 2020, Minister for Transport, Tourism and Sport from 2014 to 2016 and Minister of State for European Affairs from 2013 to 2014.

*6 Janet Yellen: is an American economist, public servant and educator serving as the 78th United States secretary of the treasury since January 26, 2021. A member of the Democratic Party, she previously served as the 15th chair of the Federal Reserve from 2014 to 2018. She is the first woman to hold either role. She is also a professor emerita at Haas School of Business at the University of California, Berkeley, and formerly a distinguished fellow in residence at the Brookings Institution.

*7 “Race to the bottom”: The race to the bottom is a socio-economic phrase to describe government deregulation of the business environment, or reduction in tax rates, in order to attract or retain economic activity in their jurisdictions. While this phenomenon can happen between countries as a result of globalization and free trade, it also can occur within individual countries between their sub-jurisdictions (states, localities, cities). It may occur when competition increases between geographic areas over a particular sector of trade and production. The effect and intent of these actions is to lower labor rates, cost of business, or other factors (pensions, environmental protection and other externalities) over which governments can exert control.

*8 MNEsMultinational Enterprises 跨国企业.


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