OECD解答最新双支柱方案的12个问题（中英对照）
OECD/G20 Inclusive Framework on Base Erosion and ProfitShifting (BEPS) Statement on the Two-Pillar Solution to Address the TaxChallenges Arising from the Digitalisation of the Economy
OECD/G20 BEPS包容性框架关于应对经济数字化税收挑战“双支柱”方案
FREQUENTLY ASKED QUESTIONS
常见问题解答
来源：OECD 官网 日期：2021年10月8日 翻译：思迈特财税国际税收服务团队
1.How will the Two-Pillar Solution make surethat MNEs pay their fair share of tax?
双支柱方案如何确保让跨国公司缴纳公平份额税款？
Each pillaraddresses a different gap in the existing rules that allow MNEs to avoid payingtaxes. First, Pillar One applies to about 100 of the biggest and mostprofitable MNEs and re-allocates part of their profit to the countries wherethey sell their products and provide their services, where their consumers are.Without this rule, these companies can earn significant profits in a marketwithout paying much tax there. Under Pillar Two, a much larger group of MNEs(any company with over EUR 750 million of annual revenue) would now be subjectto a global minimum corporate tax. With the new rules, companies organisingtheir affairs in a way that their profits in a given jurisdiction (whether in alow-tax jurisdiction or otherwise) are subject to an effective tax rate lowerthan the minimum rate, those profits would still be taxed at a minimum rate of15%.
双支柱解决了在现有规则中允许跨国公司避税的漏洞。首先，支柱一适用于大约100家规模最大、利润最高的跨国公司，并将其部分利润重新分配给其销售产品和提供服务的国家，即消费者所在的国家。如果没有这条规则，这些公司就可以在一个市场上赚取可观的利润，而无需在那里缴纳太多税款。在支柱二下，更多的跨国企业集团（任何年收入超过7.5亿欧元的公司）现在需要缴纳全球最低公司税。一些企业在特定税收管辖区（无论是在低税收管辖区还是其他地方）经营所得利润的有效税率低于最低税率，根据新规则，这些利润仍将按最低税率15%缴税。
2.In July 2021, Inclusive Framework membersagreed a Statement on how to address these issues. What are the main changes inthe Two-Pillar Solution finalised in October?
在2021年7月，包容性框架成员达成了关于如何应对该挑战的共识。而在10月的最终版中，双支柱方案的主要变化是什么？
The Statementadopted in July 2021 was a major achievement in that 134 countries andjurisdictions agreed on the framework for a Two-Pillar Solution to the TaxChallenges Arising from Digitalisation. The framework left certain keyparameters for decision by October. For example, the amount of residual profitto be re-allocated to market jurisdictions under Pillar One was left open buthas now been agreed as 25%. The rate of the minimum tax under Pillar Two hasnow also been agreed at 15%, whereas in July the level remained open to a rateof “at least 15%”. There were other thresholds and rates that needed to befinalised, as well as how to ensure tax certainty. In addition, a detailed implementationplan has now been agreed to help ensure that the ambitious timelines forimplementation can be met.
2021年7月通过的声明是一项重大成就，134个国家和税收管辖区就应对经济数字化
税收挑战“双支柱”方案达成共识。该框架将某些关键参数留待10月前做决定。例如，在支柱一下，重新分配给市场所在税收管辖区的剩余利润金额未定，但现在已商定为25%。在支柱二下的最低税率现在也已商定为15%，而在7月份，此项参数表述为“至少为15%”。还有其他门槛和税率需要最终确定，以及如何确保税收确定性。此外，现在已经商定了详细的实施计划，来确保能够满足雄心勃勃的实施时间表。
3.Does this only apply to around 100 companies?What about the other multinational companies: shouldn’t they pay tax, too?
这仅适用约100家企业吗？其他跨国企业不应该也同样缴纳税款吗？
First, all taxpayersshould pay their fair share of tax and the BEPS Project as a whole aims atmaking sure this is the case for MNEs. While it is true that the re-allocationof profit under Pillar One applies to about 100 companies, these are thelargest and most profitable companies, and expanding the scope of this rule tobring more companies in would not necessarily increase the amount ofre-allocated profit significantly but would add complexity. Nevertheless, thereis a provision to expand the scope after 7 years once there is experience withimplementation.
首先，所有纳税人都应缴纳其公平份额的税款，而BEPS行动计划也旨在确保跨国企业做到这一点。虽然在支柱一下，利润的重新分配确实适用于大约100家公司，但这些公司是规模最大、利润最高的公司，扩大该规则的适用范围以纳入更多公司，并不一定会大幅增加重新分配利润的金额，反而会增加复杂性。尽管如此，一旦有了实施经验，则规定在7年后扩大实施范围。
Pillar One alsoincludes a commitment to develop simplified, streamlined approaches to theapplication of transfer pricing rules to certain arrangements, with aparticular focus on the needs of low capacity countries, which are very oftenthe subject of tax disputes.
支柱一还包括致力于制定简化的方法，将转让定价规则应用于某些安排，特别关注税收征管能力较低国家的需求，这些国家通常是税收争议的主力。
Pillar Two’s goal isto ensure that a much broader range of MNEs (those with a turnover of at leastEUR 750M, which will be hundreds of companies) pay a minimum level of tax,while preserving the ability of all companies to innovate and be competitive.For other, smaller companies, the existing rules continue to apply and theInclusive Framework has a number of other international tax standards like theBEPS actions, to reduce the risks of tax avoidance and ensure that they paytheir fair share.
支柱二的目标是确保更广泛的跨国公司（营业额至少为7.5亿欧元，将有数百家公司）缴纳最低税，同时保持所有公司的创新能力和竞争力。对于其他规模较小的公司，现有规则继续适用，包容性框架现存的许多其他国际税收标准，如BEPS行动计划，以降低避税风险并确保他们缴纳公平份额的税款。
4.How much tax are we talking about?
我们讨论的税收金额是多少？
With the Two-PillarSolution, all types of economies – developing, emerging or with a higher GDP –will benefit from extra tax revenues. Under Pillar One, taxing rights on morethan USD 125 billion of profit are expected to be reallocated to marketjurisdictions each year. With respect to Pillar Two, the global minimum tax of15% is estimated to generate around USD 150 billion in additional global taxrevenues annually. These extra revenues will be particularly welcome, asgovernments need to fund the COVID-19 recovery.
借助双支柱解决方案，所有类型的经济体，如发展中经济体、新兴经济体或GDP较高的经济体，都将受益于额外的税收收入。在支柱一下，每年超过1,250亿美元的利润的征税权预计将重新分配给市场所在的税收管辖区。就支柱二而言，15%的全球最低税率估计每年会在全球产生约1,500亿美元的额外税收。这些额外收入将特别受欢迎，因为各国或各地区政府都需要资金来资助疫情后振兴项目。
5.What do developing countries get out of thisdeal?
发展中国家从中得到什么？
The Two-PillarSolution acknowledges the calls from developing countries for more mechanical,predictable rules, and more generally, provides a redistribution of taxingrights to market jurisdictions based on where sales and users are located –often in developing countries. It also provides for a global minimum tax, whichwill help put an end to tax havens, lessen the incentive for MNEs to shiftprofits out of developing countries, and reduce pressure on developing countrygovernments to offer wasteful tax incentives and tax holidays, while providinga carve-out for low- taxed activities that have real substance. This means thatdeveloping countries could still offer effective incentives that attractgenuine, substantive foreign direct investment. Importantly, thismultilaterally agreed solution avoids the risk of retaliatory trade sanctionsthat could result from unilateral approaches such as digital services taxes.
双支柱解决方案认可发展中国家呼吁的，制定更具机制性、更可预测的规则，总体来说，根据销售和用户所在的地区（通常在发展中国家）将征税权重新分配给市场所在的税收管辖区。全球最低税则将有助于杜绝避税天堂，降低跨国公司将利润转移到发展中国家以外的动机，并减轻发展中国家政府提供浪费性税收优惠和免税期的压力，同时可剥离出具有实质经营的低税活动。这意味着发展中国家仍然可以提供有效的激励措施来吸引真正的、实质性的外国直接投资。重要的是，这种多边商定的解决方案避免了可能因数字服务税等单边措施而导致的报复性贸易制裁风险。
Developing countries(particularly those in Africa, and with the support of the African Tax AdministrationForum (ATAF)) have had a significant influence on the agreement. For example,on Pillar One, the agreement includes a commitment to reduce the scopethreshold in 7 years (provided the system is operating as intended), which willresult in a bigger pool of profits to be reallocated to markets; the nexusthreshold – the point at which developing countries would see an allocationunder Pillar One from an in-scope MNE – is set at a low level (EUR 1 million,reduced to EUR 250 000 for the smallest countries) so as to maximise the numberof countries that will see revenue benefits; an elective option on taxcertainty which will help ensure that countries which have no or only verysmall numbers of disputes do not get tied up in mandatory dispute resolutionprocesses; Pillar One also includes a commitment to develop simplified,streamlined approaches, with a particular focus on the needs of low capacitycountries, to the application to transfer pricing rules to certain arrangementsthat are very often the subject of tax disputes and, under Pillar Two, theguaranteed availability of the Subject to tax rule (STTR). These elementscontributed to a balanced agreement for all parties in the negotiations.
发展中国家，尤其是非洲国家，在非洲税务管理论坛(ATAF)的支持下，对达成共识产生了重大影响。例如，支柱一承诺在7年内降低范围门槛（前提是计划按预期实行），这将导致更大的利润池重新分配给市场国；联结度门槛——发展中国家将在支柱一下，从范围内跨国公司利润分配点——被设定为较低水平（100万欧元，最小的一些国家低至25万欧元），以最大限度地提高能得到收入收益的国家数量；税收确定性的选择性选项，这将有助于确保没有或只有很少争议的国家不会陷入强制性争议解决机制中；支柱一还包括致力于制定简化、精简的方法，特别关注税收征管能力较低国家的需求，将转让定价规则应用于某些经常引起税务争议的安排，并且在支柱二下，保证应税规则(STTR)的可用性。这些要素有助于谈判各方达成平衡的协议。
Developing countrieswill gain revenue. Under Pillar One, which will see more than USD 125 billionof profit re-allocated to market jurisdictions, developing countries will standto gain more than developed countries as a share of corporate income tax (CIT).With a rate of 15%, the global minimum tax is expected to generate around USD150 billion in additional global tax revenues per year. In addition to this,developing countries are expected to gain further revenues under a treaty-based Subject to tax rule (STTR) which will allow countries to retain theirright to tax certain payments made to related parties abroad which often poseBEPS risks, such as interest and royalties. The subject to tax rule will bemade available to all developing countries.
发展中国家将获得收入。在支柱一下，超过1,250 亿美元的利润将重新分配给市场所在的税收管辖区，发展中国家的企业所得税(CIT)份额将超过发达国家。全球最低税率为15%，预计每年将产生约1500亿美元的额外全球税收。除此之外，发展中国家有望在基于税收协定的应税规则（STTR）获得更多收入，该规则将允许各国保留对向国外关联方支付的某些款项征税的权利，这些款项通常会带来BEPS风险，例如利息和特许权使用费。应税规则将提供给所有发展中国家。
6.Will developing countries get support in theimplementation phase?
在实施过程中，发展中国家能从中得到什么支持？
The OECD has acomprehensive programme of capacity building support for developing countriesand has supported them consistently in their participation in the InclusiveFramework and in the implementation of the international tax standards sinceits inception. The Two-Pillar Solution is no different, and as the work turnstowards developing the rules and instruments needed to implement and then thejob of turning all that into law, then the OECD will be ready to supportdeveloping countries throughout this process. This support will be provided inclose co-operation with regional tax organisations such as the African TaxAdministration Forum (ATAF), the Inter- American Center of Tax Administrations(CIAT), the Intra-European Organisation of Tax Administrations (IOTA) and theStudy Group on Asian Tax Administration and Research (SGATAR), as well as keydevelopment partners through the Platform for Collaboration on Tax (PCT) and donorcountries that provide resources and expertise.
OECD为发展中国家制定了全面的能力建设支持计划，并自其成立以来一直支持其参与包容性框架和实施国际税收标准。双支柱解决方案也不例外，随着工作转向制定实施所需的规则和工具，然后将其转变为法律，OECD将准备好在整个过程中支持发展中国家。这种支持将与区域税务组织密切合作，例如非洲税务管理论坛(ATAF)、美洲税务管理中心(CIAT)、欧洲内部税务管理组织(IOTA)和亚洲税务管理和研究研究小组(SGATAR)，以及通过税务合作平台(PCT)和提供资源和专业知识的捐助国的主要发展伙伴。
7.Will this be the end of profit-shifting byMNEs, via tax havens?
这会不会是跨国企业通过避税天堂实现利润转移的终结？
Yes. All countriesare sovereign and can set the tax policy of their choice, but harmful taxcompetition and aggressive tax planning need to end. Tax havens have thrivedover the years by offering secrecy (like bank secrecy) and shell companies(where the company doesn’t need to have any employees or activity in thejurisdiction) and no or low tax on profits booked there. The work of the G20and the OECD-hosted Global Forum on Transparency and Exchange of Informationfor Tax Purposes has ended bank secrecy (including leading to the automaticexchange of bank information) and the OECD Base Erosion and Profit Shifting(BEPS) Project requires companies to have a minimum level of substance to putan end to shell companies along with important transparency rules so that taxadministrations can apply their tax rules effectively. Pillar Two will nowensure that those companies pay a minimum effective tax rate of 15% on theirprofits booked there (subject to carve outs for real, substantial activities).The cumulative impact of these initiatives means that “tax havens” as peoplethink of them would no longer exist. Those jurisdictions that offerinternational financial services may continue to find a market for theirservices, but on the basis that they add real economic value for theircustomers and support for commercial transactions that are not tax-driven.
是的。所有国家都是主权国家，可以制定自己选择的税收政策，但有害的税收竞争和激进的税收规划需要被杜绝。多年来，避税天堂通过提供保密(如银行保密)和空壳公司(公司不需要在该辖区内有任何员工或活动)以及对在该辖区内登记的利润不征税或低税率而蓬勃发展。G20和OECD主持的全球论坛的工作已经结束银行保密制度(包括银行信息的自动交换)，而BEPS行动计划对企业实质经营活动的最低要求杜绝空壳公司的存在，并通过制定重要的税收透明度规则，以便税务机关可以有效地应用其税收规则。现在，支柱二将确保这些公司就其利润缴纳至少15%的税款。这些举措的累积影响意味着人们心目中的避税天堂将不复存在。那些提供国际金融服务的税收管辖区可能会继续为自己的服务寻找市场，特别是在为客户提供建议和支持、而不是税收驱动的商业交易方面。
8.When will companies start paying this new tax?
公司什么时候开始缴纳这项新税？
The DetailedImplementation Plan provides for a clear and ambitious timeline to ensure aneffective implementation from 2023 onwards. On Pillar One, model rules fordomestic legislation will be developed by early 2022 and the new taxing rightin respect of re-allocated profit (Amount A) will be implemented through amultilateral convention with a view to allowing it to come into effect in 2023.Meanwhile, work will be developed on Amount B and the in-country baselinemarketing and distribution activities in scope, by the end of 2022. As forPillar Two, model rules to give effect to the minimum corporate tax will bedeveloped by November 2021, as well as the model treaty provision to implementthe subject to tax rule. A multilateral instrument will then be released bymid-2022 to facilitate the implementation of this rule in bilateral treaties.
详细的实施计划规定了明确和雄心勃勃的时间表，以确保从2023年起有效执行。关于支柱一，国内立法的示范规则将于2022年初制定，关于重新分配利润的新征税权（金额A）将通过多边公约实施，以便于2023年生效。同时，将在2022年底之前制定金额B和国内基准营销和分销活动的范围。至于支柱二，将在2021年11月前制定实施最低公司税的示范规则，以及实施应税规则的示范条约条款。然后将在2022年年中发布一项多边工具，以促进在双边条约中实施这一规则。
9.If most countries have corporate tax rates ofmore than 20%, then why is the minimum tax set at 15%?
如果大多数国家的公司税率超过20%，那么为什么最低税率定为15%呢？
A large portion ofcorporate profit is subject to an effective tax rate lower than 15% - despitethe fact that the MNEs’ home jurisdiction has a stated corporate tax rate thatis much higher rate, so the compromise reached represents a major achievement.Remember also that the Two-Pillar Solution has been agreed by a large anddiverse group of Inclusive Framework members, many of which have corporate taxrates that are lower than 15%. While many members may have been happier with ahigher minimum rate, Pillar Two is the result of compromises on all sides.
公司利润的很大一部分适用低于15%的有效税率——尽管事实上跨国公司的所属国以更高的税率征收公司税，因此达成的妥协代表了一项重大成就。请记住，包容性框架一揽子方案已得到众多成员国的支持，其中许多国家的公司税率低于15%。尽管许多成员国可能对更高的最低税率更满意，但这双支柱方案是各方妥协的结果。
10.Can’t countries just tax these companies ontheir own, like some have tried to do with “Digital Services Taxes”?
难道各国就不能像一些国家试图对数字服务征税那样，自行对这些公司征税吗？
The two-pillarpackage provides for the standstill and removal of unilateral measures, such asDigital Services Taxes (DST) and other relevant similar measures. Countrieshave experimented with these taxes in the absence of a global solution agreedby all members, but always as a second- best approach. Inclusive Frameworkmembers understand that unilateral measures can be inefficient and lead todisputes with other countries – both because they may create double taxationand because they can lead to trade retaliation. The main targets of these DSTwere always the major digital companies, which would now be subject to the newtax in Pillar One. By negotiating together the standstill and removal of suchmeasures, the members of the Inclusive Framework recognised that a coordinatedapproach is more efficient than the proliferation of unilateral actions thatwould lead to more uncertainty for taxpayers, and to trade tensions betweengovernments.
双支柱方案将暂停和取消单边措施，如数字服务税(DSTs)。各国已经尝试将这些税收作为所有成员国都同意的全球解决方案的替代方案，但始终是次优方法。包容性框架成员国明白，单边措施可能效率低下，并导致与其他国家的争端，因为它们可能造成双重征税，也因为它们可能导致贸易报复。这些DSTs的主要目标一直是主要的数字公司，现在将需要缴纳支柱一的新税。通过共同谈判暂停和取消此类措施，包容性框架成员认识到，协调一致的做法比扩散单边行动更有效率，因为单边行动会给纳税人带来更多的不确定性，并加剧政府间的贸易紧张。
11.How can the OECD guarantee that all thecountries joining the Two-Pillar Solution will actually implement it?
OECD如何保证所有加入"双支柱解决方案"的国家都能真正执行这一解决方案？
The Two-PillarSolution is the commitment of 136 out of 140 Inclusive Framework members, undera mandate from the G20. As with other international standards developed by theOECD, commitment comes with the obligation to implement and this implementationprocess will be monitored closely by the Inclusive Framework. The OECD trackrecord on this is excellent – implementation of tax transparency standards andthe BEPS package are prime examples – and securing a global level playing fieldhas always been the highest priority. The adoption of the DetailedImplementation Plan, which provides for a concrete and ambitious target dates,is the first important step to ensure that the agreed solution will beimplemented in practice.
双支柱解决方案是G20授权的并得到140个包容框架成员中的136个成员的支持。与OECD制定的其他国际标准一样，共同承诺伴随着执行义务，这一执行进程将受到包容性框架的密切监督。OECD在这方面的记录非常出色——实施税收透明度标准和BEPS一揽子计划就是最好的例子——确保全球公平的竞争环境一直是重中之重。通过详细执行计划，规定一个具体和雄心勃勃的实施时间表，是确保商定的解决办法在实践中得到执行的第一个重要步骤。
12.The Two-Pillar Solution provides exclusions forthings like mining companies, shipping, regulated financial services andpension funds; why shouldn’t those kinds of companies pay their fair share?
双支柱解决方案排除了矿业公司、航运、受监管的金融服务和养老基金等；为什么这类公司不应该支付公平份额的税额？
The aim of theTwo-Pillar Solution is to make sure that MNEs can’t take advantage of the oldrules on international tax to avoid paying their fair share and the new rulesare designed to capture and address this problem. The exclusions provided forrelate to types of profit and activities that are not part of this problemeither because the profit is already tied to the place where it is earned (forexample, regulated financial services and mining companies will have to havetheir operations in the place where they earn their income) or the activitybenefits from different taxation regimes due to their specific nature (such asshipping companies and pension funds). These types of businesses are stillsubject to all the other international tax standards on transparency and BEPSto ensure that tax authorities can tax them effectively.
双支柱方案的目的是确保跨国公司不能利用现有的国际税收规则来规避其缴纳公平份额的税款，而这些规则旨在抓住和解决这一问题。其所规定的豁免条款排除了不属于这一问题的利润类型和活动，因为利润已经与赚取利润的地方挂钩(例如，受监管的金融服务和矿业公司将不得不在其获得收入的地方开展业务)，或者因其具体性质(如航运公司和养老基金)，这些活动将受益于不同的税收制度。这些类型的企业仍需受所有其他关于税收透明度和BEPS国际税收标准的约束，以确保税务机关能够对其进行有效征税。
思迈特财税提醒：以上解答非官方翻译，难免存在不准确的地方，如有不同理解，请以英文版为准！
