This document sets out the Statement which has been discussed in the OECD/G20 Inclusive Framework on BEPS. 136 member jurisdictions have agreed to it as of 8 October 2021. It is noted that not all Inclusive Framework members have joined as of today.

該文件是經(jīng)G20/OECD稅基侵蝕和利潤轉(zhuǎn)移包容性框架討論的聲明。136個轄區(qū)于2021年10月8日同意該聲明。截至目前，并非所有包容性框架成員均已加入共識。

OECD/G20?Base?Erosion?and?Profit?Shifting?Project

G20/OECD?稅基侵蝕和利潤轉(zhuǎn)移行動計劃

Statement?on?a?Two–Pillar?Solution?to?Address?the?Tax?Challenges?Arising?from?the?Digitalisation?of?the?Economy

關(guān)于應(yīng)對經(jīng)濟數(shù)字化稅收挑戰(zhàn)雙支柱方案的聲明

8?October?2021

Introduction 簡介

The?OECD/G20?Inclusive?Framework?on?Base?Erosion?and?Profit?Shifting?(IF)?has?agreed?a?two-pillar?solution?to?address?the?tax?challenges?arising?from?the?digitalisation?of?the?economy.?The?agreed?components?of?each?Pillar?are?described?in?the?following?paragraphs.

G20/OECD稅基侵蝕和利潤轉(zhuǎn)移包容性框架（IF）就應(yīng)對經(jīng)濟數(shù)字化稅收挑戰(zhàn)雙支柱方案達(dá)成協(xié)議。各支柱的共識要素如下述段落所述。

A?detailed?implementation?plan?is?provided?in?the?Annex.

具體的實施計劃見附錄。

Pillar?One 支柱一

Scope適用范圍

In-scope companies?are the multinational?enterprises?(MNEs)?with global turnover?above?20?billion?euros?and?profitability?above?10%?(i.e.?profit?before?tax/revenue)?calculated?using?an?averaging?mechanism?with?the?turnover?threshold?to?be?reduced?to?10?billion?euros,?contingent?on?successful?implementation?including?of?tax?certainty?on?Amount?A,?with?the?relevant?review?beginning?7?years?after?the?agreement?comes?into?force,?and?the?review?being?completed?in?no?more?than?one?year.

需適用金額A規(guī)則的跨國企業(yè)是全球營業(yè)收入200億歐元以上且利潤率（稅前利潤/收入）10%以上的跨國企業(yè)，相關(guān)門檻按平均值計算。如果金額A規(guī)則（包括金額A稅收確定程序）實施順利，營業(yè)收入門檻將下調(diào)至100億歐元。協(xié)議生效七年后將對金額A是否實施順利進行審議，并在一年內(nèi)完成。

Extractives?and?Regulated?Financial?Services?are?excluded.

采掘業(yè)和受監(jiān)管的金融服務(wù)業(yè)不適用金額A規(guī)則。

Nexus 聯(lián)結(jié)度

There?will?be?a?new?special purpose?nexus rule?permitting?allocation?of?Amount?A to?a?market jurisdiction?when?the?in-scope?MNE?derives?at?least?1?million?euros?in?revenue?from?that?jurisdiction.?For?smaller?jurisdictions?with?GDP?lower?than?40?billion?euros,?the?nexus?will?be?set?at?250?000?euros.

根據(jù)新的特殊聯(lián)結(jié)度規(guī)則，當(dāng)適用范圍內(nèi)的跨國企業(yè)從某個稅收管轄區(qū)（以下簡稱“轄區(qū)”）取得的收入不低于100萬歐元時，允許相關(guān)市場轄區(qū)參與金額A的分配。對于國內(nèi)生產(chǎn)總值（GDP）低于400億歐元的小型轄區(qū)，該聯(lián)結(jié)度門檻為25萬歐元。

The?special?purpose?nexus?rule?applies?solely?to?determine?whether?a?jurisdiction?qualifies?for?the?Amount?A?allocation.

特殊聯(lián)結(jié)度規(guī)則僅用于確定某轄區(qū)是否可參與金額A的分配。

Compliance?costs?(incl.?on?tracing?small?amounts?of?sales)?will?be?limited?to?a?minimum.

遵從成本（包括追蹤小額銷售的收入來源地）將限于最低水平。

Quantum 金額

For in-scope?MNEs,?25%?of?residual?profit defined?as?profit in?excess?of?10% of?revenue?will?be?allocated?to?market?jurisdictions?with?nexus?using?a?revenue-based?allocation?key.

將超過收入10%的利潤定義為“剩余利潤”。對于適用范圍內(nèi)的跨國企業(yè)，25%的剩余利潤將被分配至構(gòu)成聯(lián)結(jié)度的市場轄區(qū)，并以收入為分配因子。

Revenue sourcing 收入來源地

Revenue?will?be?sourced?to?the?end?market jurisdictions where?goods?or services?are?used?or consumed.?To?facilitate?the?application?of?this?principle,?detailed?source?rules?for?specific?categories?of?transactions?will?be?developed. In?applying?the?sourcing?rules, an?in-scope MNE?must?use?a?reliable?method?based?on?the?MNE’s?specific?facts?and?circumstances.

收入來源于產(chǎn)品或者服務(wù)被使用或者消費的最終市場轄區(qū)。為實現(xiàn)該原則，將針對不同交易類型制定具體的收入來源地規(guī)則。跨國企業(yè)應(yīng)基于自身具體事實和情況，使用可靠的方法執(zhí)行收入來源地規(guī)則。

Tax base determination 稅基的確定

The?relevant?measure?of?profit?or?loss?of?the?in-scope?MNE?will?be?determined?by?reference?to?financial?accounting?income,?with?a?small?number?of?adjustments.

適用范圍內(nèi)跨國企業(yè)的利潤或者虧損金額應(yīng)基于經(jīng)少量調(diào)整的財務(wù)會計所得確定。

Losses?will?be?carried?forward.

虧損可向以后年度結(jié)轉(zhuǎn)。

Segmentation 分部核算

Segmentation?will?occur?only?in?exceptional?circumstances?where,?based?on?the?segments?disclosed?in?the?financial?accounts,?a?segment?meets?the?scope?rules.

只有在特殊情況下才需要進行分部核算，即根據(jù)跨國企業(yè)公開披露財務(wù)報表中的分部核算情況，某分部本身已達(dá)到金額A適用范圍門檻時。

Marketing?and distribution profits safe harbour 營銷及分銷利潤安全港

Where?the?residual?profits?of?an?in-scope?MNE?are?already?taxed?in?a?market?jurisdiction,?a?marketing?and?distribution?profits?safe?harbour?will?cap?the?residual?profits?allocated?to?the?market?jurisdiction?through?Amount?A.?Further?work?on?the?design?of?the?safe?harbour?will?be?undertaken,?including?to?take?into?account?the?comprehensive?scope.

如果適用范圍內(nèi)跨國企業(yè)的剩余利潤已在某市場轄區(qū)征稅，則營銷及分銷利潤安全港將會限制通過金額A向該市場轄區(qū)分配的剩余利潤額。將進一步研究安全港設(shè)計，包括考量全面適用范圍的影響。

Elimination of?double?taxation 消除雙重征稅

Double?taxation?of?profit?allocated?to?market?jurisdictions?will?be?relieved?using?either?the?exemption?or?credit?method.

將通過免稅法或抵免法消除與分配至市場轄區(qū)利潤相關(guān)的雙重征稅。

The?entity?(or?entities)?that?will?bear?the?tax?liability?will?be?drawn?from those?that?earn?residual?profit.

承擔(dān)金額A納稅義務(wù)的單個或者多個實體，將從賺取剩余利潤的實體中確定。

Tax certainty 稅收確定性

In-scope?MNEs?will?benefit?from?dispute?prevention?and?resolution?mechanisms,?which?will?avoid?double?taxation?for?Amount?A,?including?all issues?related?to?Amount?A (e.g.?transfer?pricing?and?business?profits?disputes),?in?a?mandatory?and?binding?manner.?Disputes?on?whether?issues?may?relate?to?Amount?A?will?be?solved?in?a?mandatory?and?binding?manner,?without?delaying?the?substantive?dispute?prevention?and?resolution?mechanism.

適用范圍內(nèi)的跨國企業(yè)將受益于爭議預(yù)防與解決機制，避免金額A的雙重征稅。該強制性有約束力的爭議預(yù)防與解決機制適用范圍包括所有與金額A有關(guān)的事項（例如：轉(zhuǎn)讓定價和營業(yè)利潤爭議）。對于判斷某事項是否與金額A有關(guān)的爭議，也將通過強制性有約束力的方式進行確認(rèn)，但確認(rèn)爭議屬性不應(yīng)延遲實質(zhì)性的爭議預(yù)防與解決機制。

An?elective?binding?dispute?resolution?mechanism?will?be?available?only?for?issues?related?to?Amount?A?for?developing?economies?that?are?eligible?for?deferral?of?their?BEPS?Action?14?peer?review?and?have?no?or?low?levels?of?MAP?disputes.?The?eligibility?of?a?jurisdiction?for?this?elective?mechanism?will?be?reviewed?regularly;?jurisdictions?found?ineligible?by?a?review?will?remain?ineligible?in?all?subsequent?years.

具有推遲BEPS第十四項行動計劃同行審議資格且相互協(xié)商程序（MAP）爭議案件數(shù)量為零或者較少的發(fā)展中國家，可選擇適用有約束力爭議解決機制，但僅限于與金額A有關(guān)事項的爭議。相關(guān)轄區(qū)選擇適用機制的資格，將被定期審議；相關(guān)轄區(qū)一旦被審議認(rèn)定為喪失資格，在后續(xù)年度將無法恢復(fù)。

Amount?B金額B

The?application?of?the?arm’s?length?principle?to?in-country?baseline?marketing?and?distribution?activities?will?be?simplified?and?streamlined,?with?a?particular?focus?on?the?needs?of?low?capacity?countries.?This?work?will?be?completed?by?the?end?of?2022.

為特別關(guān)注低征管能力國家的需求，將通過金額B對在某一轄區(qū)內(nèi)從事基本營銷和分銷活動適用獨立交易原則進行簡化和優(yōu)化。金額B工作將在2022年底前完成。

Administration 征管

The tax compliance?will?be?streamlined (including filing?obligations)?and allow in-scope MNEs?to manage?the?process?through?a?single?entity.

將優(yōu)化稅務(wù)遵從流程（包括申報義務(wù)），并允許適用范圍內(nèi)跨國企業(yè)以單一實體管理整個流程。

Unilateral?measures 單邊措施

The?Multilateral?Convention?(MLC)?will?require?all?parties?to?remove?all?Digital?Services?Taxes?and?other?relevant?similar?measures?with?respect?to?all?companies,?and?to?commit?not?to?introduce?such?measures?in?the?future.?No?newly?enacted?Digital?Services?Taxes?or?other?relevant?similar?measures?will?be?imposed?on?any?company?from?8?October?2021?and?until?the?earlier?of?31?December?2023?or?the?coming?into?force?of?the?MLC.?The?modality?for?the?removal?of?existing?Digital?Services?Taxes?and?other?relevant?similar?measures?will?be?appropriately?coordinated.?The?IF?notes?reports?from?some?members?that?transitional?arrangements?are?being?discussed?expeditiously.

多邊公約（MLC）將要求所有締約方撤銷對所有企業(yè)的所有數(shù)字服務(wù)稅以及其他相關(guān)類似單邊措施，并承諾未來不再引入類似措施。自2021年10月8日起，至2023年12月31日和多邊公約生效日中較早一日，各轄區(qū)不得對任何企業(yè)實施新立法的數(shù)字服務(wù)稅或者其他相關(guān)類似單邊措施。將妥善協(xié)調(diào)撤銷現(xiàn)行數(shù)字服務(wù)稅以及其他相關(guān)類似措施的方式。包容性框架注意到某些轄區(qū)報告表示正在快速討論過渡性安排。

Implementation 實施

The?MLC?through?which?Amount?A?is?implemented?will?be?developed?and?opened?for?signature?in?2022,?with?Amount?A?coming?into?effect?in?2023.?A?detailed?implementation?plan?is?set?out?in?the?Annex.

關(guān)于實施金額A的多邊公約將在2022年完成開發(fā)并開放簽署，以使金額A在2023年開始生效執(zhí)行。詳細(xì)的實施計劃參見附錄。

Pillar?Two 支柱二

Overall?design 整體設(shè)計

Pillar?Two?consists?of 支柱二包括以下兩方面內(nèi)容:

twointerlocking?domestic?rules?(together?the?Global?anti-Base?Erosion?Rules?(GloBE)?rules):?(i)?an?Income?Inclusion?Rule?(IIR),?which?imposes?top-up?tax?on?a?parent?entity?in?respect?of?the?low?taxed?income?of?a?constituent?entity;?and?(ii)?an?Undertaxed?Payment?Rule?(UTPR),?which?denies?deductions?or requires?an?equivalent adjustment?to?the?extent?the?low?tax income?of?a?constituent?entity?is?not?subject?to?tax?under?an?IIR;?and

1.兩項緊密聯(lián)系的國內(nèi)法規(guī)則（共同構(gòu)成全球反稅基侵蝕規(guī)則）：一是收入納入規(guī)則，指由母公司就跨國企業(yè)成員實體低稅所得補繳稅款至全球最低稅水平。二是低稅支付規(guī)則，指對于跨國企業(yè)成員實體未適用收入納入規(guī)則的低稅所得，其他成員實體通過限制扣除或做等額調(diào)整補征稅款至全球最低稅水平。

atreaty-based rule (the Subject to Tax Rule (STTR)) that allows source jurisdictions to impose limited source taxation on certain related party payments subject to tax below a minimum rate. The STTR will be creditable as a covered tax under the GloBE rules.

2.一項基于稅收協(xié)定的規(guī)則（應(yīng)稅規(guī)則）：允許來源國對適用稅率低于最低稅率的某些特定關(guān)聯(lián)支付有限征稅。適用應(yīng)稅規(guī)則繳納的稅款可以計為在全球反稅基侵蝕規(guī)則下的有效稅額。

Rule status 規(guī)則效力

The GloBE rules will have the status of a common approach. This means that IF members:

全球反稅基侵蝕規(guī)則定位為共同方法。這意味著包容性框架成員：

arenot?required?to?adopt?the?GloBE?rules,?but,?if?they?choose?to?do?so,?they?will?implement?and

administer?the?rules?in?a?way?that?is?consistent?with?the?outcomes?provided?for?under?Pillar?Two,?including?in?light?of?model?rules?and?guidance?agreed?to?by?the?IF;

1.并不一定要實施全球反稅基侵蝕規(guī)則，但是一旦選擇實施，就需要采取與支柱二成果相一致的方式實施和管理相關(guān)規(guī)則，包括遵從包容性框架通過的立法模版和指引。

acceptthe?application?of?the?GloBE?rules applied?by?other?IF?members including?agreement?as to?rule?order?and?the?application?of?any?agreed?safe?harbours.

2.接受其他包容性框架成員實施全球反稅基侵蝕規(guī)則，包括認(rèn)可規(guī)則適用順序以及所有達(dá)成一致的安全港規(guī)則。

Scope 適用范圍

The?GloBE?rules?will?apply?to?MNEs?that?meet?the?750?million?euros?threshold?as?determined?under?BEPS?Action?13?(country?by?country?reporting).?Countries?are?free?to?apply?the?IIR?to?MNEs?headquartered?in?their?country?even?if?they?do?not?meet?the?threshold.

全球反稅基侵蝕規(guī)則將適用于根據(jù)BEPS第十三項行動計劃（國別報告）確定達(dá)到7.5億歐元門檻的跨國企業(yè)。各轄區(qū)對總部位于本轄區(qū)的跨國企業(yè)適用收入納入規(guī)則時，不受該門檻限制。

Government?entities,?international?organisations,?non-profit?organisations,?pension?funds?or?investment?funds?that?are?Ultimate?Parent?Entities?(UPE)?of?an?MNE?Group?or?any?holding?vehicles?used?by?such?entities,?organisations?or?funds?are?not?subject?to?the?GloBE?rules.

作為跨國企業(yè)集團最終控股實體的政府機構(gòu)、國際組織、非盈利組織、養(yǎng)老基金或投資基金以及這些實體所使用的持有工具，不適用全球反稅基侵蝕規(guī)則。

Rule design 規(guī)則設(shè)計

The?IIR ?allocates top-up tax based on?a?top-down?approach?subject?to?a?split-ownership?rule?for?shareholdings?below?80%.

收入納入規(guī)則將采用自上而下的方法分配補足稅，但在控股比例未達(dá)80%的情況下，需適用分散控股規(guī)則。

The?UTPR?allocates?top-up?tax?from?low-tax?constituent?entities?including?those?located?in?the?UPE?jurisdiction.?The?GloBE?rules?will?provide?for?an?exclusion?from?the?UTPR?for?MNEs?in?the?initial?phase?of?their?international?activity,?defined?as?those?MNEs?that?have?a?maximum?of?EUR?50?million?tangible?assets?abroad?and?that?operate?in?no?more?than?5?other?jurisdictions. This?exclusion?is?limited?to?a?period?of?5?years?after?the?MNE?comes?into?the?scope?of?the?GloBE?rules?for?the?first?time.?For?MNEs?that?are?in?scope of?the?GloBE?rules?when?they come?into?effect?the?period?of?5?years?will?start?at?the?time?the?UTPR?rules?come?into?effect.

低稅支付規(guī)則將對包括最終控股實體所在轄區(qū)實體在內(nèi)的低稅實體的補足稅進行分配。處于國際化活動初始階段的跨國企業(yè)豁免適用低稅支付規(guī)則。處于國際化活動初始階段的跨國企業(yè)是指海外有形資產(chǎn)不超過5000萬歐元，且在不超過5個海外轄區(qū)運營的跨國企業(yè)。該豁免規(guī)定只在跨國企業(yè)首次成為全球反稅基侵蝕規(guī)則適用范圍內(nèi)企業(yè)后的5年內(nèi)適用。對于全球反稅基侵蝕規(guī)則生效時在適用范圍內(nèi)的跨國企業(yè)，5年時限從低稅支付規(guī)則生效時起算。

ETR calculation 有效稅率計算

The?GloBE?rules?will?operate?to?impose?a?top-up?tax?using?an?effective?tax?rate?test that?is?calculated?on?a?jurisdictional?basis?and?that?uses?a?common?definition?of?covered?taxes?and?a?tax?base?determined?by?reference?to?financial?accounting?income?(with?agreed?adjustments?consistent?with?the?tax?policy?objectives?of?Pillar?Two?and?mechanisms?to?address?timing?differences).

全球反稅基侵蝕規(guī)則將通過分轄區(qū)有效稅率測試征收補足稅。有效稅率計算采用符合共同定義的有效稅額和按照財務(wù)會計利潤確定的稅基（經(jīng)符合支柱二政策目標(biāo)且具共識的有限調(diào)整，并對時間性差異進行處理）。

In?respect?of?existing?distribution?tax?systems,?there?will?be?no?top-up?tax?liability?if?earnings?are?distributed?within?4?years?and?taxed?at or?above?the?minimum level.

對于現(xiàn)行分配利潤稅制度，如果利潤在4年內(nèi)分配，且以不低于最低稅率標(biāo)準(zhǔn)的稅率納稅，則無需對相關(guān)利潤補充征稅。

Minimum?rate 最低有效稅率

The?minimum?tax?rate?used?for?purposes?of?the?IIR?and?UTPR?will?be?15%.

對于收入納入規(guī)則和低稅支付規(guī)則，最低有效稅率為15%。

Carve–outs 排除

The?GloBE?rules?will?provide?for?a?formulaic?substance?carve-out?that?will?exclude?an?amount?of?income?that?is?5%?of?the?carrying?value?of?tangible?assets?and?payroll.?In?a?transition?period?of?10?years,?the?amount?of?income?excluded?will?be?8%?of?the?carrying?value?of?tangible?assets?and?10%?of?payroll,?declining?annually by?0.2?percentage?points?for?the?first?five?years,?and?by?0.4?percentage?points?for?tangible?assets?and?by?0.8?percentage?points?for?payroll?for?the?last?five years.

全球反稅基侵蝕規(guī)則設(shè)置公式化經(jīng)濟實質(zhì)排除，其將排除等同于5%的有形資產(chǎn)賬面價值和人員工資的所得。在10年過渡期內(nèi)，有形資產(chǎn)賬面價值和人員工資的排除比例分別為8%和10%，排除比例在前五年每年下降0.2個百分點；后五年有形資產(chǎn)排除比例每年下降0.4個百分點，人員工資排除比例每年下降0.8個百分點。

The?GloBE?rules?will?also?provide?for?a?de?minimis?exclusion?for?those?jurisdictions?where?the?MNE?has?revenues?of?less?than?EUR?10?million?and?profits?of?less?than?EUR?1?million.

全球反稅基侵蝕規(guī)則還針對跨國企業(yè)收入低于1000萬歐元且利潤低于100萬歐元的轄區(qū)提供微利排除。

Other?exclusions 其他豁免

The?GloBE?rules?also?provide?for?an?exclusion?for?international?shipping?income?using?the?definition?of?such?income?under?the?OECD?Model?Tax?Convention.

全球反稅基侵蝕規(guī)則還將符合OECD稅收協(xié)定范本相關(guān)定義的國際海運所得排除在適用范圍外。

Simplifications 簡化措施

To?ensure?that?the?administration?of the?GloBE?rules?are?as?targeted?as?possible?and?to?avoid?compliance?and?administrative?costs?that?are?disproportionate to the policy?objectives,?the implementation framework?will?include?safe?harbours?and/or?other?mechanisms.

為確保全球反稅基侵蝕規(guī)則的征管更具針對性，避免產(chǎn)生與政策目標(biāo)不匹配的遵從及征管成本，實施框架將包括安全港和/或其他機制。

GILTI?co–existence 與全球無形資產(chǎn)低稅所得制度（GILTI）并存

It?is?agreed?that?Pillar?Two?will?apply?a?minimum?rate?on?a?jurisdictional?basis.?In?that?context,?consideration?will?be?given?to?the?conditions?under?which?the?US?GILTI?regime?will?co-exist?with?the?GloBE?rules,?to?ensure?a?level?playing?field.

支柱二分轄區(qū)適用最低有效稅率。在此背景下，將考慮美國全球無形資產(chǎn)低稅所得稅制與全球反稅基侵蝕規(guī)則并存的條件，以確保競爭環(huán)境公平。

Subject?to?tax?rule?(STTR)??應(yīng)稅規(guī)則

IF?members?recognise?that?the?STTR?is?an?integral?part?of?achieving?a?consensus?on?Pillar?Two?for?developing?countries.3?IF?members?that?apply?nominal?corporate?income?tax?rates?below?the?STTR?minimum?rate?to?interest,?royalties?and?a?defined?set?of?other?payments?would?implement?the?STTR?into?their?bilateral?treaties?with?developing?IF?members?when?requested?to?do?so.

包容性框架成員認(rèn)識到，應(yīng)稅規(guī)則是發(fā)展中國家就支柱二達(dá)成共識不可或缺的組成部分。如果包容性框架成員對利息、特許權(quán)使用費和其他明確定義的一系列費用，適用的企業(yè)所得稅名義稅率低于應(yīng)稅規(guī)則最低稅率，當(dāng)發(fā)展中國家成員要求該轄區(qū)在雙邊稅收協(xié)定中納入應(yīng)稅規(guī)則時，該轄區(qū)應(yīng)予滿足。

The taxing right will be limited to the difference between the minimum rate and the tax rate on the payment. The minimum rate for the STTR will be 9%.

應(yīng)稅規(guī)則賦予締約方的征稅權(quán)限于最低稅率與相關(guān)費用適用稅率之間的差額。應(yīng)稅規(guī)則最低稅率為9%。

Implementation 實施

Pillar?Two?should?be?brought?into?law?in?2022,?to?be?effective?in?2023, with?the?UTPR?coming?into?effect?in?2024.?A?detailed?implementation?plan?is?set?out?in?the?Annex.

支柱二應(yīng)于2022年立法，2023年開始實施。其中，低稅支付規(guī)則將于2024年開始實施。詳細(xì)的實施計劃參見附錄。

Annex.?Detailed?Implementation?Plan

附錄–具體實施計劃

This?Annex?describes?the?work?needed?to?implement?the?two-pillar?solution?described?in?the?body?of?the?Statement.?It?also?sets?out?a?timeline?for?that?process,?including?the?key?milestones?for?the?Inclusive?Framework?(IF)?going?forward,?noting?that?bespoke?technical?assistance?will?be?available?to?developing?countries?to?support?all?aspects?of?implementation.?IF?members?recognise?the?ambitious?nature?of?the?timelines?contained?in?this?implementation?plan?and?are?fully?committed?to?use?all?efforts?within?the?context?of?their?legislative?process?in?achieving?that?goal.

本附錄主要介紹為實施聲明正文所述雙支柱解決方案所需完成的工作。附錄還設(shè)定了實施時間表，包括包容性框架接下來需完成的重要事項，另外，發(fā)展中國家將獲得專門的技術(shù)支持以協(xié)助其實施。包容性框架成員認(rèn)識到實施計劃非常緊迫，將致力于盡一切努力在本國立法框架下實現(xiàn)該目標(biāo)。

Pillar?One 支柱一

Amount?A,?the?removal?of?all?Digital?Service?Taxes?and?other?relevant?similar?measures?on?all?companies,?and?Amount?B?will?be?implemented?under?the?Pillar?One?solution,?as?described?below.

如下所述，支柱一解決方案將實施金額A、撤銷對于所有企業(yè)的所有數(shù)字服務(wù)稅以及其他相關(guān)類似措施、及金額B幾部分內(nèi)容。

Amount?A 金額A

Amount?A?will be?implemented?through?a?Multilateral Convention?(MLC),?and?where necessary?by way of?correlative?changes?to?domestic?law,?with?a?view?to?allowing?it?to?come?into?effect?in?2023.

金額A將通過多邊公約（MLC）實施，國內(nèi)法也將在必要的情況下作對應(yīng)修改，目標(biāo)是在2023年生效執(zhí)行。

Multilateral Convention 多邊公約

In?order?to?facilitate?swift?and?consistent?implementation,?an?MLC?will?be?developed?to?introduce?a?multilateral?framework?for?all?jurisdictions?that?join,?regardless?of?whether?a?tax?treaty?currently?exists?between?those?jurisdictions.?The?MLC?will?contain?the?rules?necessary?to?determine?and?allocate?Amount?A?and?eliminate?double?taxation,?as?well?as?the?simplified?administration?process,?the?exchange?of?information?process?and?the?processes?for?dispute?prevention?and?resolution?in?a?mandatory?and?binding?manner?between?all?jurisdictions,?with?the?appropriate?allowance?for?those?jurisdictions?for?which?an?elective?binding?dispute?resolution?mechanism?applies?with?respect?to?issues?related?to?Amount?A,?thereby?ensuring?consistency?and?certainty?in?the?application?of?Amount?A?and?certainty?with?respect?to?issues?related?to?Amount?A.?The?MLC?will?be?supplemented?by?an?Explanatory?Statement?that?describes?the?purpose?and?operation?of?the?rules?and?processes.?Where?a?tax?treaty?exists?between?parties?to?the?MLC,?that?tax?treaty?will?remain?in?force?and?continue?to?govern?cross-border?taxation?outside?Amount?A,?but?the?MLC?will?address?inconsistencies?with?existing?tax?treaties?to?the?extent?necessary?to?give?effect?to?the?solution?with?respect?to?Amount?A.?The?MLC?will?also?address?interactions?between?the?MLC?and?future?tax?treaties.?Where?there?is?no?tax?treaty?in?force?between?parties,?the?MLC?will?create?the?relationship?necessary?to?ensure?the?effective?implementation?of?all?aspects?of?Amount?A.

為便于快速且一致地實施金額A，將開發(fā)多邊公約以建立所有轄區(qū)均可加入的多邊框架，無論相關(guān)轄區(qū)之間是否已經(jīng)簽訂有稅收協(xié)定。多邊公約將包括關(guān)于確定與分配金額A、消除雙重征稅的必要規(guī)則，以及簡化的征管程序、信息交換程序、適用于所有轄區(qū)的強制性有約束力的爭議預(yù)防及解決程序。多邊公約也將包含適當(dāng)允許相關(guān)轄區(qū)對與金額A有關(guān)事項爭議選擇適用有約束力爭議解決機制的規(guī)定，以確保金額A執(zhí)行的一致性和確定性，及與金額A有關(guān)事項的確定性。多邊公約將輔以解釋性聲明，說明規(guī)則和程序的目的及運作方式。如果多邊公約締約方之間已簽訂有稅收協(xié)定，相關(guān)稅收協(xié)定仍然有效，并將繼續(xù)規(guī)范金額A以外的跨境稅收。但為使金額A解決方案可有效執(zhí)行，多邊公約將對其與現(xiàn)行稅收協(xié)定不一致之處進行必要的處理。多邊公約也將明確其與未來簽訂的稅收協(xié)定間的關(guān)系。如果締約方之間沒有現(xiàn)行有效的稅收協(xié)定，多邊公約將確立締約方之間的法律關(guān)系，以確保金額A有效實施。

The?IF?has?mandated?the?Task Force?on?the?Digital?Economy?(TFDE)?to?define?and?clarify?the?features of?Amount?A?(e.g.,?elimination?of?double?taxation,?Marketing?and?Distribution?Profits?Safe?Harbour)?and?develop?the?MLC?and?negotiate?its?content,?so?that?all?jurisdictions?that?have?committed?to?the?Statement?will?be?able?to?participate.?The?TFDE?will?seek?to?conclude?the?text?of?the?MLC?and?its?Explanatory?Statement?by?early?2022,?so?that?the?MLC?is?quickly?open?to?signature?and?a?high-level?signing?ceremony?can?be?organised?by?mid-2022.?Following?its signature,?jurisdictions?will be?expected?to?ratify?the?MLC?as?soon?as?possible,?with?the?objective?of?enabling?it?to?enter?into?force?and?effect?in?2023?once?a?critical?mass?of?jurisdictions?as?defined?by?the?MLC?have?ratified?it.

為確保所有承諾加入聲明的轄區(qū)都能參與，包容性框架委托數(shù)字經(jīng)濟工作組（TFDE）定義和明確金額A各要素設(shè)計（例如，消除雙重征稅、營銷及分銷利潤安全港），開發(fā)多邊公約并就其內(nèi)容進行協(xié)商。數(shù)字經(jīng)濟工作組將努力在2022年初完成多邊公約及其解釋性聲明文本，以便盡快開放多邊公約簽署并在2022年中舉行高級別的簽署儀式。在簽署多邊公約后，各轄區(qū)需盡快核準(zhǔn)多邊公約，目標(biāo)是在根據(jù)多邊公約規(guī)定的關(guān)鍵多數(shù)轄區(qū)完成核準(zhǔn)程序后，能于2023年立即生效執(zhí)行。

Removal and Standstill of?All Digital Services?Taxes?and?Other?Relevant?Similar?Measures 撤銷及中止所有數(shù)字服務(wù)稅和其他相關(guān)類似措施

The?MLC?will?require?all parties?to?remove?all Digital?Services Taxes and?other relevant?similar?measures?with?respect?to?all?companies,?and?to?commit?not?to?introduce?such?measures?in?the?future.?A?detailed?definition?of?what?constitutes?relevant?similar?measures?will?be?finalised?as?part?of?the?adoption?of?the?MLC?and?its?Explanatory?Statement.

多邊公約將要求所有締約方撤銷對所有企業(yè)的所有數(shù)字服務(wù)稅和其他相關(guān)類似單邊措施，并承諾未來不再引入類似措施。最終通過的多邊公約及其解釋性聲明，將明確定義何種措施應(yīng)被認(rèn)定為相關(guān)類似措施。

Domestic?Law Changes 國內(nèi)法律變更

IF?members?may?need?to?make?changes?to?domestic?law?to?implement?the?new?taxing?rights?over?Amount?A.?To?facilitate?consistency?in?the?approach?taken?by?jurisdictions?and?to?support?domestic?implementation?consistent?with?the?agreed?timelines?and?their?domestic?legislative?procedures,?the?IF?has?mandated?the?TFDE?to?develop?model?rules?for?domestic?legislation?by?early?2022?to?give?effect?to?Amount?A.?The?model?rules?will?be?supplemented?by?commentary?that?describes?the?purpose?and?operation?of?the?rules.

包容性框架成員為實施金額A新征稅權(quán)可能需要對國內(nèi)法律進行修訂。為便于各轄區(qū)以一致方式實施規(guī)則，也為支撐各轄區(qū)按共識時間表開始國內(nèi)執(zhí)行和輔助各轄區(qū)國內(nèi)立法程序，包容性框架委托數(shù)字經(jīng)濟工作組在2022年初前完成國內(nèi)立法模板開發(fā)。立法模板將輔以注釋，描述規(guī)則目的和運作機制。

Amount?B 金額B

The?IF?has?mandated?Working?Party?6?and?the?FTA?MAP?Forum?to?jointly?finalise?the?work?on?Amount?B?by?end?of?2022.?The?technical?work?will?start?by?defining?the?in-country?baseline?marketing?and?distribution?activities?in?scope?of?Amount?B.?Working?Party?6?and?the?FTA?MAP?Forum?will?then?jointly?develop?the?rest?of?Amount?B?components,?with?a?view?of?releasing?Amount?B?final?deliverables?by?end?of?2022.

包容性框架委托第六工作組和稅收征管論壇相互協(xié)商程序論壇在2022年底前共同完成金額B相關(guān)工作。技術(shù)工作將從定義適用金額B的境內(nèi)基礎(chǔ)營銷及分銷活動開始。其后，第六工作組和稅收征管論壇相互協(xié)商程序論壇將共同研究金額B剩余要素，以在2022年年底前發(fā)布金額B最終成果。

Pillar?Two 支柱二

Model?rules?to?give?effect?to?the?GloBE?rules?will?be?developed?by?the?end?of?November?2021.?These?model?rules?will?define?the?scope?and?set?out?the?mechanics?of?the?GloBE?rules.?They?will?include?the?rules?for?determining?the?ETR?on?a?jurisdictional?basis?and?the?relevant?exclusions,?such?as?the?formulaic?substance-?based?carve-out.?The?model?rules?will?also?cover?administrative?provisions?that?address?an?MNE’s?filing?obligations?and?the?use?of?any?administrative?safe-harbours.?The?model?rules?will?further?include?transition?rules.?The?model rules?are?supplemented?by?commentary?that?explains?the?purpose?and?operation?of?the?rules,?and?addresses?the?need?for?a?switch-over?rule?in?certain?treaties?and?in?circumstances?that?otherwise?commit?the?contracting?parties?to?the?use?of?the?exemption?method.

將于2021年11月前完成全球反稅基侵蝕規(guī)則的立法模板設(shè)計。立法模板將定義全球反稅基侵蝕規(guī)則的適用范圍，并確定實施機制，包括基于轄區(qū)定義的實際有效稅率和相關(guān)豁免，如公式化經(jīng)濟實質(zhì)排除。立法模板也將包括征管條款，以規(guī)定跨國企業(yè)的申報義務(wù)和征管安全港的使用。立法模板還將包括過渡期規(guī)則。立法模板將輔以注釋，解釋規(guī)則的目的和運作機制，并解決某些稅收協(xié)定規(guī)定締約方使用免稅法導(dǎo)致的在相關(guān)協(xié)定中引入轉(zhuǎn)換規(guī)則的需求。

A?model?treaty?provision?to?give?effect to?the?STTR will?be?developed?by?the?end?of?November?2021. The?model?treaty provision?will?be supplemented?by?commentary?that explains?the?purpose and?the?operation?of?the?STTR.?A?process?to?assist?in?implementing?the?STTR?will?be?agreed.

將于2021年11月底前完成應(yīng)稅規(guī)則的協(xié)定范本條款。協(xié)定范本條款將輔以注釋，解釋應(yīng)稅規(guī)則的目的和運作機制。輔助實施應(yīng)稅規(guī)則的程序有待達(dá)成共識。

A?multilateral?instrument?(MLI)?will?be?developed?by?the?IF?by?mid-2022?to?facilitate?the?swift?and?consistent?implementation?of?the?STTR?in?relevant?bilateral?treaties.

包容性框架將在2022年中前完成一項多邊工具（MLI）的開發(fā)，以便在相關(guān)雙邊稅收協(xié)定中快速且一致地引入應(yīng)稅規(guī)則。

At?the?latest?by?the?end?of?2022?an?implementation?framework?will?be?developed?that?facilitates?the?coordinated?implementation?of?the?GloBE?rules.?This?implementation?framework?will cover?agreed?administrative?procedures?(e.g.?detailed?filing?obligations,?multilateral?review?processes)?and?safe-harbours?to?facilitate?both?compliance?by?MNEs?and?administration?by?tax?authorities.?As?part?of?the?work?on?the?implementation?framework,?IF?members?will?consider?the?merits?and?possible?content?of?a?multilateral?convention?in?order?to?further?ensure?co-ordination?and?consistent?implementation?of?the?GloBE?rules.

最遲在2022年底前，將開發(fā)促進全球反稅基侵蝕規(guī)則協(xié)調(diào)一致實施的實施框架。實施框架將包括一致同意的征管程序（例如，具體的申報義務(wù)、多邊審議程序）和安全港，以便利跨國企業(yè)遵從和稅務(wù)機關(guān)征管。作為實施框架相關(guān)工作的一部分，包容性框架成員將考慮多邊公約的優(yōu)勢和可能的內(nèi)容，以進一步確保全球反稅基侵蝕規(guī)則的協(xié)調(diào)一致實施。

Consultations 咨詢

Within?the?constraints?of?the?timeline?set?forth?in?this?implementation?plan,?the?work?will?continue?to?progress?in?consultation?with?stakeholders.

在本實施計劃時間表的允許范圍內(nèi)，將繼續(xù)與利益相關(guān)方開展咨詢。