摘要
随着“全球反税基侵蚀”规则(GloBE规则)的推进实施,税收优惠将遭受前所未有的影响和减损。通过深入分析评估GloBE规则对税收优惠的影响效果,进一步揭示GloBE规则对各种税收优惠造成约束影响及减损效果的结构性差异和微观特征。通过梳理和提炼国际税收领域发展形成的共识理念和基本原则,分析确认GloBE规则未能包容协调税收优惠的理论缺漏与误导。根据“增长友好”与“税收实质中性”理念和原则的基本内涵与指导要求,GloBE规则应当识别和豁免那些符合“增长友好”等原则的合格的税收优惠(QTI)。为此,详细分析阐释了QTI应满足的多层次条件,以及多层面的QTI评议审查机制。从长远和根本的角度来看,应当针对所有的QTI,在GloBE规则内部建立“视同已缴纳”的规则,为QTI建立一种全面彻底的“安全港”机制,使得所有的QTI被GloBE规则所承认和豁免。
With the implementation of GloBE Rules,tax incentives will suffer unprecedented impact and impairment.Through in-depth analysis and evaluation of the impact of GloBE rules on tax incentives,the structural differences and micro characteristics of GloBE rules on various tax incentives are further revealed.By combing and refining the consensus ideas and basic principles gradually developed in the field of international tax,the theoretical gaps and misdirection that GloBE Rules can't accommodate and coordinate tax incentives have been analyzed and confirmed.In accordance with the basic connotation and guidance of the concepts and principles of“growth-friendly”and“substantive tax neutrality”,GloBE Rules should identify and exempt Qualified Tax Incentives(QTI)that are consistent with such ideas and principles.To this end,the multi-level conditions that QTI should meet and multi-tiered review mechanisms of QTI are analyzed and explained in detail.From a fundamental perspective in the long run,a“deemed paid”rule should be established within the GloBE Rules for all QTI,and a comprehensive and thorough“safe harbor”mechanism should be established for QTI,to make all QTI can be recognized and exempted by the GloBE Rules.
出处
《财政研究》
CSSCI
北大核心
2024年第8期102-116,共15页
Public Finance Research
基金
国家社科基金一般项目“跨境数字经济活动的征税权分配规则研究”(20BFX154)。
