OECD国别报告实施指南：BEPS 第13项行动计划(中英对照)

Where surrogate filing (including parent surrogate filing) is available, it will mean that there are no local filing obligations for the particular MNE in any jurisdiction which otherwise would require local filing in which the MNE has a Constituent Entity (herein referred to as the Local Jurisdiction). This is subject to the following conditions:

适用替代报送（包括母公司替代报送）制度的前提是特定跨国企业在其他任何国家和地区都没有当地报送义务，否则跨国企业持有成员实体的当地国会要求当地报送。当满足下列情况时可适用替代报送：

1. the Ultimate Parent Entity has made available a CbC report conforming to the requirements of the Action 13 Report to the tax authority of its jurisdiction of tax residence, by the filing deadline (i.e. 12 months after the last day of the Reporting Fiscal Year of the MNE Group); and

1. 跨国公司最终控股企业已根据第13项行动计划报告的要求，在报送截止日前（如跨国企业集团所报告的财务年度最后一天起的12个月后）向其居民国的税务机关报送了国别报告；且

2. by the first filing deadline of the CbC report, the jurisdiction of tax residence of the Ultimate Parent Entity must have its laws in place to require CbC reporting (even if filing of a CbC report for the Reporting Fiscal Year in question is not required under those laws); and

2.在国别报告首次报送截止日前，最终控股企业的居民国必须施行国别报告制度相关的法律（即使根据该法律在报告的财务年度并不一定已经产生报送义务）；且

3. by the first filing deadline of the CbC report, a Qualifying Competent Authority Agreement must be in effect between the jurisdiction of tax residence of the Ultimate Parent Entity and the Local Jurisdiction[1]; and

3.在国别报告首次报送截止日前，跨国公司的最终控股企业所在居民国与跨国公司当地的所在国之间的政府间协议应当已经生效；且

4. the jurisdiction of tax residence of the Ultimate Parent Entity has not notified the Local Jurisdiction’s tax administration of aSystemic Failure; and

4.最终控股企业的居民国没发现跨国公司当地税务机关存在系统性失灵；且

5. the following notifications have been provided[2]:

5.提供下列告知书：

·the jurisdiction of tax residence of the Ultimate Parent Entity has been notified by the Ultimate Parent Entity, no later than [the last day of the Reporting Fiscal Year of such MNE Group]; and

·最终控股企业已经告知其税收居民国，且告知时间不应晚于 [跨国企业集团报告所属财务年度结束之日]；

· the Local Jurisdiction’s tax administration has been notified by a Constituent Entity of the MNE Group that is resident for tax purposes in the Local Jurisdiction that it is not the Ultimate Parent Entity nor the Surrogate Parent Entity, stating the identity and tax residence of the Reporting Entity, no later than [the last day of the Reporting Fiscal Year of such MNE Group].

·跨国企业集团的成员实体如果在当地构成居民企业，但既不是最终控股企业也不是母公司的代理人，应当告知其居民国税务机关，其所报送的成员实体的身份及其所属的税收居民，且告知时间不应晚于 [跨国企业集团报告所属财务年度结束之日]。

The following jurisdictions have confirmed they will have parent surrogate filing available consistent with the framework outlined above for Ultimate Parent Entities that are resident in their jurisdiction, with respect to fiscal periods commencing on or from 1 January 2016[3]:

·Japan

· Switzerland[4]

·United States

自2016年1月1日起，为保持与上述讨论的法律框架一致，将采取母公司替代申报方式的国家包括：

·日本

·瑞士

·美国

2. How should the CbC reporting rules be applied to investment funds?

2. 投资基金如何适用国别报告准则？

As stated in paragraph 55 of the Action 13 Report, there is no general exemption for investment funds. Therefore, the governing principle to determine an MNE Group is to follow the accounting consolidation rules. For example, if the accounting rules instruct investment entities to not consolidate with investee companies (e.g. because the consolidated accounts for the investment entity should instead report fair value of the investment through profit and loss), then the investee companies should not form part of a Group or MNE Group (as defined in the model legislation) or be considered as Constituent Entities of an MNE Group. This principle applies even where the investment entity has a controlling interest in the investee company.

第13项行动计划报告的第55段规定，对于国别报告制度，投资基金没有一般性豁免。因此，跨国企业集团的判定标准原则上应当遵循会计中合并相关的规则。例如，根据会计准则，投资企业并不需要合并计算被投资公司（比如，因为投资实体的合并报表应当通过利润和损失的计量来反映投资项目的公允价值），那么被投资公司不构成一个“集团”或成为跨国企业集团的一部分，或作为跨国企业集团的成员实体。这同样适用于投资实体对被投资公司具有实际控制权的情形。。

On the other hand, if the accounting rules require an investment entity to consolidate with a subsidiary, such as where that subsidiary provides services that relate to the investment entity’s investment activities, then the subsidiary should be part of a Group and should be considered as a Constituent Entity of the MNE Group (if one exists).

另一方面，如果会计准则规定投资实体需将其子公司纳入合并财务报表，比如子公司为投资实体的投资活动提供相应服务，则该子公司应当构成一个集团的一部分并作为跨国企业集团的成员实体（如果存在）。

It is still possible for a company, which is owned by an investment fund, to control other entities such that, in combination with these other entities, it forms an MNE Group. In this case, and if the MNE Group exceeds the revenue threshold, it would need to comply with the requirement to file a CbC report.

如果投资基金持有的公司能够控制其他实体，并且与其他实体合并计算，则这些也构成了跨国企业集团。在这种情形下，如果该跨国企业集团合并财务报表中的总收入超过了申报标准，则需根据要求报送国别报告。