关于欧盟最低公司税率的相关问题解答（中英文对照）

来源：欧盟官网

翻译：思迈特财税国际税收服务团队

On 18 January 2021, Ministers of the Economic and Financial Affairs Council (ECOFIN) held apolicy debate on the proposal for a directive on ensuring minimum corporate taxation in the European Union. During the debate, the French presidency of the Council, Le Maire pressed for a quick implementation of the global minimum tax( Pillar 2 ) without totally intertwined with the real location of taxing rights between nations ( Pillar 1 ). The questions and answers on this topic as follow.

2021年1月18日，经济和金融事务理事会(ECOFIN)部长们就一项关于确保欧盟最低公司税的指导提案举行了政策辩论。在辩论中，法国理事会主席勒梅尔，敦促迅速实施全球最低税率方案(支柱2)，而不完全与国家之间税权的重新分配(支柱1)纠缠在一起。关于这个话题的问题和解答如下。

1.To whom do the rules apply?

1.规则适用范围是什么?

The proposed rules will apply to any large group, both domestic and international, including the financial sector, with combined financial revenues of more than €750 million a year, and with either a parent company or a subsidiary situated in an EU Member State.

拟议规则将适用于包括金融行业在内的任何国内和国际大型集团，每年总收入超过7.5亿欧元，且母公司或子公司位于欧盟成员国。

2.How will the effective tax rate be calculated?

2.如何计算有效税率

The effective tax rate is established per jurisdiction by dividing taxes paid by the entities in the jurisdiction by their income. If the effective tax rate for the entities in a particular jurisdiction is below the 15% minimum, then the Pillar 2 rulesare triggered and the group must pay a top-up tax to bring its rate up to 15%.This top-up tax is known as the ‘Income Inclusion Rule’ ( IIR ). This top-up applies irrespective of whether the subsidiary is located in a country that has signed up to the international OECD/G20 agreement or not.

每个辖区的有效税率是由该辖区的纳税主体缴纳的税款除以其应纳税所得确定的。如果特定辖区的纳税主体的有效税率低于最低税率15%，那么就会触发支柱2规则，该集团必须缴纳补足税款，将其税率提高到15%。这种补足税款的方式被称为收入纳入规则 (IIR )。无论子公司是否位于签署了经合组织/G20国际协议的国家，这种补足税款的方式都适用。

3.Who collects the top-up in the EU?

3.由欧盟的哪个成员国征收补足税款？

In the OECD/G20 Inclusive Framework agreement, a transparent way of calculating the effective tax rate was agreed by all 137 countries involved. This is reflected in the proposed Directive. The calculations will be made by the ultimate parent entityof the group unless the group assigns another entity.

在OECD和 G20包容性框架中，137个相关国家一致同意了计算有效税率的透明方式。这反映在拟议的指导提案中。将由该集团的最终母公司进行计算，除非该集团委托另一个母公司。

4.What happens if a group is based in a non-EU country where the minimum tax rate is not enforced?

4.如果一个集团的总部设在一个不执行最低税率的非欧盟国家，该如何征收补足税?

If the global minimum rate is not imposed by a non-EU country where a group entity is based,Member States will apply what is known as the ‘Under taxed Payments Rule’. This is a backstop rule to the primary Income Inclusion Rule. It means that a Member State will effectively collect part ofthe top-up tax due at the level of the entire group if some jurisdictions where group entities are based tax below the minimum level and do not impose any top-up tax. The amount of top-up tax that a Member State will collect from the entities of the group in its territory is determined via a formula based on employees and assets.

如果全球最低税率不是由集团所在的非欧盟国家实施的，那么成员国将适用所谓的“低税支付规则”，这是收入纳入规则的一个补充规则。这意味着，如果某些辖区的集团的税基低于最低水平，且不征收任何补足税，则该成员国将有效地征收整个集团水平应缴的部分补足税。成员国将从其领土内的集团实体征收的补足税额通过基于雇员和资产的公式确定。

5.Are there any exceptions?

5.有什么豁免？

The rules provide for an exclusion of minimal amounts of income to reduce the compliance burden. This means that when the revenues and the profits in a jurisdiction are under a certain minimum amount, then, no top-up tax will be charged on the profits of the group earned in this jurisdiction, even when the effective tax rate is below 15%. This is known as the de minimis exclusion.

该规则规定排除最低收入以减轻合规负担。这意味着，当一个辖区的收入和利润低于一定的最低金额，那么，即使实际税率低于15%，也不会对该集团在该辖区赚取的利润征收补足税。这就是所谓的微利排除规则。

Moreover,companies will be able to exclude from the top-up tax an amount of income thatis at least 5% of the value of tangible assets and 5% of payroll. This is called a ‘substance carve-out’.

此外，如果企业的所得至少是其有形资产价值的5%和工资总额的5%，那么企业将可以不缴纳补足税。这称为公式化经济实质排除（即实质经营活动固定回报的扣除）。

The policy rationale for a substance carve-out is to exclude a fixed amount of income relating to substantive activities like buildings and people. This is a common aspect of corporate tax policies worldwide, that seeks to encourage investment in economic substance by multinational enterprises in a particular jurisdiction. This exclusion also focuses the rules on excess income, such asthat related to intangible assets, which is more susceptible to tax planning.

公式化经济实质排除是扣除与实质性活动(如建筑物和人员)有关的固定数额的收入。这是全世界公司税政策的一个共同点，旨在鼓励跨国企业在某一特定管辖区对实体经济进行投资。该规则也注重对超额收入的扣除规定，例如与无形资产相关的收入，这更容易受到税收筹划的影响。

The agreement excludes from the scope income earned in international shipping, as this particular industry is subject to special tax rules. Special features such asthe capital-intensive nature, the level of profitability and long economic life cycle of international shipping have led a number of jurisdictions to introduce alternative taxation regimes for this sector. The wide spread availability ofthese alternative tax regimes means that international shipping often operate soutside the scope of corporate income tax. These exclusions are not going todistort the calculations of the effective tax rate.

但是，由于国际航运是特殊课税对象，因此不包括在课税范围内。国际航运业的资本密集性、盈利水平和经济生命周期长等特点，使一些辖区为这一行业引入了其他税收制度。这些替代税收制度的广泛存在意味着国际航运通常不属于企业所得税的课税范围。这些排除不会扭曲有效税率的计算。

6.Is there a transition period when it comes to the substance carve-out?

6.在公式化经济实质排除过程中是否有过渡期？

For the first 10 years, there is a transitional rule where the substance carve-out starts off at 8% of the carrying value of tangible assets and 10% of payroll costs. For tangible assets, the rate declines annually by 0.2% for the first five years and by 0.4% for the remaining period. In the case of payroll, the rate declines annually by 0.2% for the first five years and 0.8% for the remaining period.

对于前10年，有一个过渡规则，第一年，公式化经济实质排除金额为有形资产账面价值的8%和工资成本的10%。对于有形资产，这一比率在前5年每年下降0.2%，在剩余期间每年下降0.4%。对于工资，前五年每年下降0.2%，在剩余期间每年下降0.8%。

7.What are the next legislative steps?

7.下一步立法步骤是什么?

Member States will need to unanimously agree in Council. The European Parliament and European Economic and Social Committee will also need to be consulted and give their opinion. It is important to note that EU members of the OECD Inclusive Framework are already supporting the global agreement that the Commission proposal is implementing. The only EU Member State that is not a member of theInclusive Framework, and as such has not formally committed to the agreement,is Cyprus. However, we expect Cyprus to support the Directive.Up to now, EU’s path forward on global minimum tax is under debate, there presentatives expressed the hope to continue discussion in the upcoming March15 meeting.

会员国将需要在理事会中一致同意。还需要咨询欧洲议会和欧洲经济和社会委员会并发表意见。值得注意的是，OECD包容性框架的欧盟成员国已经在支持欧盟委员会提案中正在实施的全球协议。欧盟成员国中唯一一个不是包容性框架成员，塞浦路斯，没有正式承诺参与该协议。然而，我们期望塞浦路斯支持该指导提案。到目前为止，仍在讨论欧盟在全球最低税的未来发展方向，代表们希望在即将到来的3月15日的会议上继续讨论。

特别提醒：非官方译本，如有不同理解请以英文版为准。