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支柱二GloBE立法模板简述(中英文对照)

来源:OECD官网    更新时间:2021-12-31 10:01:11    浏览:52
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来源:OECD官网

翻译:思迈特财税国际税收服务团队

The Pillar Two Rules in a Nut shell

支柱二GloBE立法模板简述

The Pillar Two Model Rules (also referred to as the “Anti Global Base Erosion” or “GloBE” Rules), released on 20 December 2021, are part of the Two-Pillar Solution to address the tax challenges of the digitalisation of the economy that was agreed by 137 member jurisdictions of the OECD/G20 Inclusive Framework on BEPS and endorsed by the G20 Finance Ministers and Leaders in October. They were developed by delegates from all Inclusive Framework member jurisdictions and agreed and approved by consensus.

2021年12月20日发布的《支柱二立法模板》(也称为“全球反税基侵蚀”或GloBE规则)是应对经济数字化税收挑战的双支柱解决方案的一部分,该解决方案由OECD/G20包容性框架的137个司法管辖区(以下简称“辖区”)就BEPS项目达成一致,并于10月得到G20财长和领导人的认可。《支柱二立法模板》由所有包容性框架成员辖区的代表制定,并以协商一致方式商定和批准。

The Pillar Two Model Rules are designed to ensure large multinational enterprises (MNEs) pay a minimum level of tax on the income arising in each jurisdiction where they operate. The rules run to about 45 pages with another 15 pages of definitions. They are drafted as model rules that provide a template that jurisdictions can translate into domestic law,which should assist them in implementing Pillar Two within the agreed timeframeand in a co-ordinated manner.

 

《支柱二立法模板》旨在确保大型跨国企业对其经营所在辖区产生的收入支付最低税。该规则大约有45页,另外还有15页的定义。该规则是作为立法模板起草的,为各辖区提供了一个可转化为国内法的模板,这也应有助于各辖区在商定的时限内以协调的方式执行支柱二。

Overview

概况

The Pillar Two Model Rules consist of 10 chapters. Chapter 1 addresses questions of scope. Chapters 2-5 contain the key operative rules. Chapter 6 deals with mergers and acquisitions. Chapter 7provides special rules that apply to certain tax neutrality and existing distribution tax regimes. Chapter 8 deals with administration, Chapter 9 provides for rules on transition and Chapter 10 contains definitions. As ageneral matter, the Pillar Two Model Rules have been designed to make sure they accommodate a diverse range of tax systems, including different tax consolidation rules, income allocation, entity classification rules etc., aswell rules for specific business structures such as joint ventures and minorityinterests. As such, many of  the specificprovisions of the Pillar Two Model Rules will not apply to all jurisdictions or each individual in- scope MNE.

《支柱二立法模板》由10章组成。第1章明确了规则的适用范围,第2-5章包含关键的操作措施,第6章包含有关收购、处置和合资企业的特别规定;第7规定了规则对某些税收中性制度和其他分配税制的适用,第8章涉及征管方面,第9章规定了过渡规则,第10章列出了规则中使用的定义术语。一般而言,《支柱二立法模板》旨在确保这些规定适应各种税收制度,包括不同的税务合并规则、收入分配、实体分类规则等,以及针对合资企业和少数股权等特定业务结构的规则。因此,《支柱二立法模板》的许多具体条文未必适用于所有辖区或每一个跨国企业。

Taxpayers that either have no foreign presence or that have less than EUR 750 million in consolidated revenues arenot in scope of the Model Rules. In addition, the Pillar Two Model Rules do notapply to government entities, international organisations and non-profitorganisations (preserving domestic tax exemptions for sovereign, non-profit andcharitable entities), nor do they apply to entities that meet the definition ofa pension, investment or real estate fund (preserving the widely shared taxpolicy of not wishing to add an additional layer of taxation between theinvestment and the investor). These entities are excluded even if the MNE groupthey control remains subject to the rules.

无境外实体或者合并收入低于7.5亿欧元的纳税人不在立法模板适用的范围之内。此外,《支柱二立法模板》不适用于政府实体、国际组织和非营利组织(保留主权、非营利和慈善实体的国内免税),也不适用于符合养老、投资或房地产基金定义的实体(保留了广泛共享的税收政策,即不希望在投资项目和投资者之间增加额外的税收负担)。尽管前述实体被排除在外,但其控制的跨国企业集团仍然受该规则约束。

Taxpayers in scope of the rules calculatetheir effective tax rate for each jurisdiction where they operate, and paytop-up tax for the difference between their effective tax rate per jurisdictionand the 15% minimum rate. Any resulting top-up tax is generally charged in thejurisdiction of the ultimate parent of the MNE. A de minimis exclusion applieswhere there is a relatively small amount of revenue and income in ajurisdiction. The Pillar Two Model Rules also contemplate the possibility thatjurisdictions introduce their own domestic minimum top-up tax based on theGloBE mechanics, which is then fully creditable against any liability underGloBE, thereby preserving a jurisdiction’s primary right of taxation over itsown income.

该规则范围内的纳税人计算其经营所在辖区的有效税率,并为每个辖区的有效税率与15%的最低税率之间的差额支付补足税。由此产生的任何补足税通常由跨国企业的最终母公司所在的辖区征收。在某一辖区的收入或利润相对较少的情况下,适用微利排除规则。《支柱二立法模板》还考虑了辖区根据GloBE机制引入本国最低补足税的可能性,然后该税款可完全抵免GloBE下的任何纳税义务,从而保留辖区对其自身收入征税的优先权利。

Key Operative Rules

关键操作性规则

Chapters 2-5 set out the key operativeprovisions that every in-scope MNE would apply. An MNE can apply the rules inthe following steps (see also Fact Sheets):

第2至第5章列出了适用范围内跨国企业的关键执行条款。跨国企业可以在以下步骤中应用该规则(另见GloBE规则的关键操作条款概述):

•Calculate the effective tax rate: Chapters 3 and 4 identify the pools of low taxed incomeon a jurisdictional basis. They do this by calculating the income (or loss)under Chapter 3, and the tax attributable to that income under Chapter 4; and

•计算有效税率:第3章和第4章根据管辖范围确定低税收入池。通过计算第3章规定的所得(或亏损)以及第4章规定的可归属于该所得的税款来实现;和

•Calculate the top-up tax: Where there is low taxed income in a jurisdiction, theresulting top-up tax calculation is done under the rules in Chapter 5; and

•计算补足税:如果辖区内的应税所得较低,则根据第5章的规则计算补足税;和

•Determine the liability for the top-up tax: If top-up tax is owed, the charging provisions in Chapter 2 apply. These provisions describe which entity withinthe MNE will be liable for top-up tax in respect of low taxed income arising ina jurisdiction.

•确定补足税的纳税义务:如果欠缴补足税,则适用第2章中的征税规定。这些条款描述了跨国企业内的哪个实体将就管辖范围内产生的低税收入来负担补足税。

Calculation of the effective tax rate

有效税率的计算

In order to know if top-up tax is owed,rules are needed to calculate the Effective Tax Rate (ETR) in each jurisdictionwhere the MNE operates. This requires first a calculation of the income, andsecond a calculation of the tax on that income.

为了确认是否应缴补足税,需要制定规则来计算跨国企业在每个运营辖区的有效税率。这首先需要计算收入,其次计算该收入的税收。

Under Chapter 3, the income (or loss) iscalculated based on financial accounts, which provides a base that isharmonised across all jurisdictions. Certain adjustments are needed to betteralign the financial accounts with tax purposes. These have been kept to aminimum and are made where necessary to reflect common permanent differences,such as to remove most dividends and equity gains so that the minimum tax doesnot apply to such income, or to remove expenses disallowed for tax purposessuch as bribes and to correct  prior yearerrors. There is also an exclusion for international shipping income.

根据第3章,所得(或亏损)是根据财务账目计算的,这给所有辖区提供了一个统一的基础。需要进行某些调整以更好地使财务账目与税收目的保持一致。这些已被保持在最低限度,并在必要时反映共同的永久性差异,例如排除大部分股息和股权收益,以便最低税不适用于此类所得,或排除出于税收目的而不允许扣除的费用,例如贿赂支出并进行以前年度差错更正。国际航运收入也被排除在外。

Under Chapter 4, the tax attributable tothat income is calculated. It includes income taxes, defined in a way toprovide consistent and flexible recognition across a wide range of tax systems,but does not include non-income based taxes such as indirect taxes, payroll andproperty taxes. Rules are also provided to allocate income taxes which arecharged as a withholding tax or following the application of a ControlledForeign Company (CFC) regime (which are allocated to the entity that earned theunderlying income). The treatment of qualified refundable tax credits (i.e. taxcredits that are refundable within four years) aligns with their currentcharacterisation and treatment for accounting purposes.

 

根据第4章,计算可归属于该收入的税款。包括所得税,其定义为在广泛的税收体系中提供一致和灵活的认可,但不包括非所得税,例如间接税、工资税和财产税。还规定了分配作为预提所得税或在应用受控外国公司(CFC)制度后收取的所得税(分配给获得相关收入的实体)的规则。符合条件的可退还税收抵免(即四年内可退还的税收抵免)的处理与其当前的特征和会计处理相一致。

Chapter 4 also sets out rules for addressing temporary differences, which arise when income or loss is recognisedin a different year for financial accounting and tax. Rules are needed toaddress this given that the Pillar Two Model Rules rely on the financial accounts for calculating the income (or loss). Given that most business esalready use deferred tax accounting to reconcile differences between financial accounting and tax results, the Pillar Two Model Rules leverage these existing accounting principles to simplify compliance. Certain adjustments are made tothe existing deferred tax accounts to protect the integrity of the Pillar TwoModel Rules. For example, the credit for deferred tax liabilities is capped atthe minimum rate in order to prevent any excess tax sheltering unrelated income. The rules also include a recapture mechanism that adjusts for certaindeferred tax liabilities that have not reversed (i.e. the tax has not actuallybeen paid) within five years. These rules should mean that minimum taxgenerally will not be owed by reason of a timing difference. In addition,because tax losses are tracked through deferred tax accounts, the deferred taxaccounting rules enable the carry-forward of attributes resulting from taxlosses. For businesses that do not wish to apply deferred tax accounting rulesin a jurisdiction, an election is available instead to apply a simplifiedmethodology whereby GloBE losses are effectively carried forward.

第4章还规定了处理暂时性差异的规则,这种差异是在财务会计和税收的不同年度确认收入或亏损时产生的。鉴于支柱二模型规则依赖于财务账目来计算收入(或亏损),因此需要制定规则来解决这个问题。鉴于大多数企业已经使用递延所得税会计来协调财务会计和税收结果之间的差异,支柱二模型规则就利用这些现有的会计原则来简化合规性。对现有递延所得税科目进行了某些调整,以保护支柱二模型规则的完整性。例如,递延所得税负债的抵免上限为最低税率,以防止任何多余的税收庇护无关收入。该规则还包括一个转回机制(recapture mechanism),该机制对某些五年内未转回(即税款尚未实际支付)的递延所得税负债进行调整。这些规则意味着最低税一般不会因时间差异而被欠缴。此外,由于税收损失是通过递延所得税科目追踪的,递延所得税会计规则允许结转因税收损失产生的属性。对于不希望在某个辖区应用递延所得税会计规则的企业,可以选择采用一种简化的方法,从而有效地结转GloBE损失。

Calculation of the top-up tax

补足税的计算

Once the effective tax rate is calculated(i.e. the tax divided by the income, and aggregated on a per jurisdictionbasis), Chapter 5 then determines how much top-up tax is owed. The rate of taxowed is the difference between the 15% minimum rate and the ETR in thejurisdiction. That top-up tax percentage is then applied to the GloBE income inthe jurisdiction, after deducting a substance based income exclusion. Thesubstance based income exclusion reduces the exposure to the minimum tax and iscalculated as a percentage mark-up on tangible assets and payroll costs.Finally, if a jurisdiction has a domestic minimum tax that is consistent withthe Pillar Two Model Rules, such domestic tax is credited against any PillarTwo minimum tax liability.

一旦计算出有效税率(即税收除以应纳税所得额,并在每个辖区的基础上进行汇总),第5章就会确定应缴纳多少补足税。欠税率是最低税率15%与管辖范围内的有效税率之间的差额。然后,在扣除实质经营活动固定回报后,该补足税比率适用于管辖范围内的GloBE所得。实质经营活动固定回报的扣除减少了最低税的风险,并以有形资产和人员工资成本的百分比加成计算。最后,如果辖区的国内最低税额符合支柱二的立法模板,则此类国内税额可抵扣任何支柱二最低应纳税款。

Determination of the group entity liablefor the top-up tax

确定应缴纳补足税的成员实体

A liability to top-up tax for a member ofan in-scope MNE group arises under two types of provisions contained in Chapter2. The primary rule is the Income Inclusion Rule (IIR). Under the IIR, theminimum tax is paid at the level of the parent entity, in proportion to itsownership interests in those entities that have low taxed income. Generally,the IIR is applied at the top, at the level of the ultimate parent entity, andworks its way down the ownership chain. Rules are also provided to allow theIIR to be applied by a parent entity in which there is a significant minorityinterest, to minimise leakage of low taxed income.

根据第2章中的两类规定,范围内跨国企业集团成员实体补足税的纳税义务产生了。主要规则是收入纳入规则(IIR)。根据IIR,最低税款在母公司层面支付,按其在低税收入实体中的所有权权益中所占比例计算。通常,跨国企业集团按所有权链条自上而下次序适用收入纳入规则,同时还制定一项规则允许拥有重要少数股权(分散控股规则)的中间母公司实体所在辖区优先适用IIR,以最大限度地减少低税收入的遗漏。

A backstop is needed to ensure the minimum tax is paid where an entity with low taxed income is held through a chain ofownership that does not result in the low-taxed income being brought intocharge under an IIR. This backstop is the UTPR. This rule works by requiring anadjustment (such as a denial of a deduction) that increases the tax at thelevel of the subsidiary. The adjustment is an amount sufficient to result inthe group entities paying their share of the top-up tax remaining after theIIR. The share of the top-up tax is calculated based on a formula, inproportion to the relative share of assets and employees. This helps to ensurethe rule is administrable, but also attaches the adjustment to entities thatare most likely to have the capacity to pay the required amount of top-up tax.

如果低税收入实体通过所有权链持有,但不会导致低税收入被纳入IIR,则适用一项补充规则以确保支付最低税款,即低税支付规则(UTPR)。该规则通过要求在子公司层面增加税收的调整(例如限制扣除)起作用。调整金额足以使集团成员实体支付其在IIR之后剩余补足税的份额。该补足税额是根据一个公式计算的,与资产和员工的相对份额成比例。这不但有助于确保规则是可管理的,而且将调整补足税传递到最有可能并有能力缴纳税款的实体。

The same calculations under Chapter 5 areapplied whether the top-up tax is being charged under the IIR or the UTPR, toensure co-ordinated outcomes. However, given that there will typically be subsidiaries in several different jurisdictions, the UTPR requires a higher level of administrative co-operation, which underlines the importance of the standardised information reporting requirements contained in Chapter 8. It isalso one of the reasons the UTPR is a backstop rather than the primary rule.

无论是根据IIR还是UTPR征收补足税,都适用第5章下的相同计算,以确保协调结果。然而,鉴于跨国企业通常会在几个不同的辖区设有子公司,UTPR需要更高水平的征管合作,这就强调了第8章中标准化信息报告要求的重要性。这也是UTPR是补充规则而不是主要规则的原因之一。

特别说明:非官方翻译,如有不同理解,请以英文版为准!

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