摘要
对于支柱二全球最低税而言,美国的举动内外有别:对外,积极推动全球最低税达成协议并要求其他国家实施;对内,按照自己需求改革国内税制,保留美国自己的最低税。本文对美国对外推动全球最低税的意图和策略,对内通过全球无形资产低税所得、税基侵蚀与反滥用税、公司替代性最低税设计制定自己的全球最低税规则进行梳理分析,进一步阐释和探讨美国最低税规则中的漏洞和正在进行中的改革,并提出可以借鉴的启示。本文认为,全球最低税在本质上仍是征税权竞争,必将对各国税制竞争力形成重要影响,而对支柱二内外有别的做法是美国的过度利己行为,应予以重视和警惕。
For the Global Minimum Tax under Pillar Two,the United States'actions are different:externally,it actively promotes the agreement on Global Minimum Tax and requires other countries to implement it;internally,it prudently reforms its domestic tax system to suit its needs and retain its own minimum tax.This paper combs and analyzes the intention and strategy of the United States to promote Global Minimum Tax externally,and its own Global Minimum Tax Rules through the design of Global Intangible Low-Taxed Income(GILTI),Base Erosion and Anti-abuse Tax(BEAT),and Corporate Alternative Minimum Tax(CAMT).This paper further explains and analyzes the loopholes in the Minimum Tax Rules of the United States and the ongoing reform,and puts forward the enlightenment that can be used for reference.This paper argues that the Global Minimum Tax is still a competition of taxing rights in essence,which will certainly have an important impact on the tax competitiveness of countries.It is an excessive egoistic behavior of the United States to have different practices in Pillar Two and should be paid attention to and vigilant.
出处
《国际税收》
CSSCI
北大核心
2023年第12期44-52,共9页
International Taxation In China
