摘要
为了应对数字经济及经济数字化造成的国家间征税权分配规则失灵及税收利益失衡问题,OECD在“支柱一”方案中创设了不依赖实体存在的金额A规则。随着2023年10月OECD发布《实施支柱一金额A的多边公约》及解释性声明等,金额A规则已进入细化构造及条约塑造阶段。本文通过梳理分析金额A规则适用范围在界定路径与方法上的调整演变过程及逻辑,发现公约采用的“营业阈值门槛”的单一路径方法存在着较大的局限,它将导致金额A规则在应对解决经济数字化造成的税收挑战问题方面缺乏精准性。对此,需要充分利用并调整优化多边公约的“披露的业务板块”规则予以纾解。对金额A利润计算规则的分析表明,可向市场辖区分配的金额A税基具有明显的局限性,它不能充分匹配适应市场辖区的价值创造贡献。为纾解可分配税基在来源主体上的局限性,应建立具有约束力的阶梯下降式的收入阈值动态调整目标。为纾解可分配税基在总利润占比上的局限性,应利用“金额A多边公约”的评估审议机制,建立关于可分配税基的定期评估审议与调整的常设机制。
In order to solve the problem of the failure of taxing rights distribution rules and the imbalance of tax benefits between countries caused by the digital economy and the digitalization of the economy,the OECD created the Amount A rule that does not depend on the existence of physical entities in the"pillar one"plan.With the release of the"Multilateral Convention to Implement Amount A of Pillar One"and the interpretative Declaration by the OECD in October 2023,Amount A rule has entered the stage of elaboration and treaty shaping.By combing and analyzing the adjustment and evolution process as well as logic of the path and method in defining the application scope of Amount A rule,it is found that the single path method of"business threshold"adopted by the Convention has limitations,which will lead to the lack of accuracy in addressing the tax challenges caused by the digitalization of the economy.To mitigate the limitation,it is necessary to make full use of and optimize the"disclosed business segment"rule of multilateral conventions.The analysis of the profit calculation of Amount A rule shows that Amount A tax base that can be allocated to market jurisdictions has obvious limitations,which cannot adequately match the value creation contribution of market jurisdictions.In order to alleviate the limitation of the source subject of the distributable tax base,a binding step-down income threshold dynamic adjustment target should be established.In order to alleviate the limitation in the proportion of total profits about the distributable tax base,the review mechanism of the Multilateral Convention on Amount A should be utilized,to establish a permanent mechanism for regular review and adjustment of the distributable tax base.
出处
《财政科学》
2025年第4期124-135,共12页
Fiscal Science
基金
2020年度国家社科基金一般项目“跨境数字经济活动的征税权分配规则研究”(项目编号:20BFX154)。
关键词
金额A规则
阈值门槛
市场辖区
税基
Amount A Rule
Threshold
Market Jurisdiction
Tax Base
