税基侵蚀和利润转移项目驱动国际税收规则的变化：全球各国政府快速消除有害的税收优惠措施（中英）

税基侵蚀和利润转移项目驱动国际税收规则的变化：全球各国政府快速消除有害的税收优惠措施（中英）

中国人民大学财政金融学院     张文春编译整理

经济合作与发展组织网站2017年10月16日报道，按照今天发布的进展报告《有害的税收实践-有关优惠制度的2017年进展报告：税基侵蚀和利润转移的包容性框架第5项行动计划》，作为改进国际税收框架的经济合作与发展组织和20国集团的税基侵蚀和利润转移标准的一部分内容，各国政府正在消除或正在修正近100项优惠税制。

该报告提供了参与经济合作与发展组织的有关税基侵蚀和利润转移的包容性框架的100多个辖区的164项优惠税收制度进行的同行审查的结果的详细内容。

经济合作与发展组织和20国集团的税基侵蚀和利润转移项目为各国政府消除允许公司利润“消失”或被人为地转移到低税或无税环境，但公司没有或几乎没有经济活动的辖区的现有国际税收规则的缺口提供了解决方案。由于税基侵蚀和利润转移造成的收入损失保守估计每年估计大约1000亿美元到2400亿美元，相当于全球公司所得税收入的大约4%到10%。

税基侵蚀和利润转移项目的第5项行动计划标准包括适用于像金融和服务所得和那些跨国公司能够比较容易地转移的源于知识产权的所得在内的流动性营业所得在内的税收优惠措施（优惠税制）。为了避免竞争到底和对别的辖区的负面的外溢效应，所有税基侵蚀和利润转移的包容性框架的全部102个成员承诺确保提供的任何税制满足税基侵蚀和利润转移项目的第5项行动计划的部分达成一致的标准。至关重要的是，这包括受益于一种税制的纳税人必要自己要从事核心经营活动，确保征税和真实经济活动实质一致的条件。关于优惠税制第5项行动计划进展报告包括了包容性框架成员按照第5项行动计划提供的对164项税收优惠制度的审查。

在过去12个月审查的164项优惠税制中，税基侵蚀和利润转移的包容性框架的主席马丁-柯丽恩鲍穆表示，优惠的税收实践是一项特别激进的方式，各国通过其鼓励了对别的辖区的税基的侵蚀。解决这些问题是保护公平的竞争环境和防止竞争到底关键所在。包容性框架的同行审查正在使得这些优惠措施发生实实在在的变化，使得跨国公司为了获取税收好处而很难人为地将其利润在全球内转移。

经济合作与发展组织税收政策和税收征管中心主任帕斯卡·圣阿曼斯表示，这些结果说明了包容性框架的成员的政治承诺正在快速地实现可测量的有形的进展。有关的辖区已经在工作解决本国的优惠税制中的有害的税收实践。事实上，各国已经改变或正在修正需要采取行动的大约95%的税制。

包容性框架的成员就一个雄心勃勃的时间时限达成了一致，具有有害特征的税制的那些辖区有望最早在不迟于2018年10月调整其税制。经济合作与发展组织在不断发布对优惠制度的审查结果以及各国正在为降低对税基造成的风险而正在进行的调整的进展。

与100多个一起工作，经济合作与发展组织是一个促进改善全球人民的社会福祉的政策的一个全球政策论坛。

Governments rapidly dismantling harmful tax incentives worldwide: BEPS Project driving major changes to international tax rules

16/10/2017 - Governments have dismantled, or are in the process of amending, nearly 100 preferential tax regimes as part of the OECD/G20 BEPS standards to improve the international tax framework, according to a progress report released today.

The report provides details on the outcome of peer reviews undertaken of 164 preferential tax regimes identified amongst the more than 100 jurisdictions participating in the OECD Inclusive Framework on BEPS.

The OECD/G20 BEPS Project delivers solutions for governments to close the gaps in existing international rules that allow corporate profits to “disappear” or be artificially shifted to low or no tax environments, where companies have little or no economic activity. Revenue losses from BEPS are conservatively estimated at USD 100-240 billion annually, or the equivalent of 4-10% of global corporate income tax revenues.

The BEPS Action 5 standard covers tax incentives (“preferential tax regimes”) that apply to mobile business income, such as financial and services income and income from intellectual property, which multinationals can shift with relative ease. To avoid a race to the bottom and negative spillover effects on other jurisdictions' tax bases, all 102 members of the BEPS Inclusive Framework have committed to ensuring that any regimes offered meet the criteria that have been agreed as part of BEPS Action 5. Crucially, this includes a requirement that taxpayers benefiting from a regime must themselves undertake the core business activity, ensuring the alignment of taxation with genuine business substance.

The Action 5 Progress Report on Preferential Tax Regimes includes the review of 164 preferential tax regimes offered by Inclusive Framework members against the Action 5 standard.

Of the 164 regimes reviewed in the last twelve months:

•99 require action;

•For 93 of these 99 regimes, the required changes have already been completed or initiated by Inclusive Framework members,

•56 regimes do not pose a BEPS risk,

•9 regimes are still under review, due to extenuating circumstances such as the impact of the recent hurricanes on certain Caribbean jurisdictions.

"Harmful tax practices are a particularly aggressive way through which jurisdictions can encourage the erosion of other jurisdictions' tax bases," said Martin Kreienbaum, Chair of the Inclusive Framework on BEPS. "It is critical that they be addressed, to protect the level playing field and prevent a race to the bottom. The Inclusive Framework's peer reviews are resulting in real changes to these tax incentives, making it harder for multinationals to artificially shift their profits around the world for a tax advantage."

"These outcomes demonstrate that the political commitments of members of the Inclusive Framework are rapidly resulting in measureable, tangible progress" said Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration. "The jurisdictions concerned are already working to address the harmful tax practices in their preferential regimes. In fact, countries have already changed or are changing almost 95 percent of the regimes where action is needed."

Inclusive Framework members have agreed an ambitious timeline, whereby jurisdictions whose regimes have harmful features are expected to adjust their regimes as soon as possible and generally no later than October 2018. The OECD will continue to publish the results of reviews of preferential regimes and the progress that jurisdictions are making to adjust them to reduce the risks posed to tax bases.

Media queries should be directed to Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (+33 6 26 30 49 23), Achim Pross, Head of the International Co-operation and Tax Administration Division (+33 6 21 63 27 67) or the OECD Media Office (+33 1 45 24 97 00).

Working with over 100 countries, the OECD is a global policy forum that promotes policies to improve the economic and social well-being of people around the world.