欧洲议会通过关于国家税收计划对欧盟经济影响的决议

编译：思迈特财税国际税收服务团队

2022年2月15日，欧洲议会通过了一项关于国家改革对欧盟经济的影响的决议。考虑到成员国可以在欧盟法律的范围内自由决定税收政策，但单一市场相互依存程度较高，企业所得税的溢出效应较为明显，会议作出以下决议：

1）关于基于两支柱解决方案改革国际税收制度的OECD/G20包容性框架，敦促欧盟委员会和成员国共同努力，确保其转变为欧盟法律，并呼吁理事会迅速通过此类提案，使其从2023年起生效；

2）关于减少债务—股权偏差减免(DEBRA)倡议，敦促委员会进行彻底的影响评估并纳入有效的反避税条款，以避免任何股权减免被用作基础侵蚀的新工具；

3）在税收优惠领域，请委员会就不会扭曲单一市场的税收优惠提出指导方针，与此同时呼吁委员会对所有无效的税收激励和补贴进行评估。

最后议会还专门针对成员国提出了精简本国税收制度、加快构建数字化税务机关的进程、支持中小企业遵守税务规定等建议。

了解详情，请查阅以下NEWS

NEWS：European Parliament Adopts Resolution on Impact of National Tax Schemes on EU Economy

Source：IBFD ·        Author：Carla Valério

On 15 February 2022, the European Parliament adopted a resolution on the impact of national reforms on the economy of the European Union.

The Resolution notes that, even though Member States are free to decide on their own tax policies within the boundaries of EU law, there is a deep interdependency in the single market, making each country's tax base and rates sensitive to that of other countries, magnifying corporate income tax spill overs, in particular.

With that in mind, the plenary of the Parliament:

in respect of the OECD/G20 Inclusive Framework on the reform of the international tax system based on the two-pillar solution (see European Union-1, News 11 October 2021), urges the Commission and the Member States to work together and ensure its transposition into EU law, and calls on the Council to swiftly adopt such proposals to make it effective from 2023. The Parliament also invites the Member States to consider advocating for international agreements for other types of suitable taxes;

on what regards the Debt-Equity Bias Reduction Allowance (DEBRA) initiative (see European Union-1, News 2 July 2021), urges the Commission to perform a thorough impact assessment and incorporate effective anti-avoidance provisions to avoid any allowance on equity being used as a new tool for base erosion; and

in the field of tax incentives, invites the Commission to propose guidelines on tax incentives that are not distortive for the single market, notably by favouring incentives that are cost-based, limited in time, regularly assessed, and repealed in the event that they have no positive impact, are limited in geographical scope and are partial rather than full exemptions.

The Parliament further calls on the Commission to provide an assessment of all ineffective tax incentives and subsidies, in particular, those harmful to the environment and leading to negative economic distortions, and to establish a screening framework to oblige the Member States to publish the fiscal costs of tax incentives.

The Parliament also made recommendations specifically addressing the Member States, notably to:

perform sound and robust reforms on the complexity of tax systems, with the aim of reducing bureaucracy, the administrative burden and compliance costs;

continue reforming tax authorities, to speed up digitalization and to start implementing strategic approaches to support SMEs with tax compliance as well as to identify opportunities for burden reductions;

make better use of the Fiscalis Programme (see European Union-1, News 31 May 2021) in order to improve cooperation between tax authorities in their reform efforts and call on the Commission to establish an Erasmus exchange programme for tax officers in order to encourage the take-up of best practices;

perform reforms on tax systems and take advantage of the opportunities offered by European instruments that aim to support the economic recovery after the COVID-19 pandemic; and compromise on a strong, comprehensible and ambitious reform on indirect taxation, mainly on VAT.

Note: Resolutions adopted by the Parliament do not have a legally binding effect.