国际税收制度改革新进程及其影响

针对数字经济税基侵蚀和利润转移的国际税收制度改革于2013年被正式提上议程,并逐渐形成了以双支柱为核心的税改方案。2021年10月,改革取得突破性进展,正式获得大多数改革参与国同意,计划于2023年开始在全球范围内实施。国际税收制度改革未来将对全球税收治理、全球贫富差距、数字经济发展、资本流动和避税型离岸中心等产生持续影响,也将给中国完善税收体制、发挥大国优势、吸引中资跨国数字企业回归、推动自由贸易试验区改革与创新等带来机遇。但国际税收制度改革同时会收紧中资跨国企业的海外投资环境,对香港金融稳定也会造成影响。中国应以本轮国际税收制度改革为契机积极参与,并完善税收征管机制,加快市场化建设和金融开放进程,在自贸区对标高水平国际创新,以及提升香港内生增长动力和稳定性。

International Tax Reform: New Process and Implications

The BEPS has long plagued international taxation, and the rise of the digital economy has further exacerbated the problem. BEPS was formally put on the reform agenda for international taxation in 2013. Under the impact of Covid-19, the Biden administration has actively promoted international tax reforms in line with its domestic tax increases act. In October 2021, the BEPS international tax reform has "broken down the barriers" and formally obtained the approval of most of the BEPS framework member states. It is planned to be implemented globally in 2023. In the future international tax reforms will continue to have an impact on global tax governance, global tax cycles, digital economy development, capital flows, and global offshore centers. It will also improve China’s tax system, the advantages of China, attract the return of Chinese-funded transnational digital enterprises, and bring opportunities for reform and innovation in the Pilot Free Trade Zone(Port). At the same time, the international tax reform will also tighten the overseas investment environment for Chinese-funded multinational companies, which will have an impact on Hong Kong’s financial stability. China should take the opportunity presented in this round of tax reforms to improve the domestic tax collection and management system, accelerate market-oriented construction and financial opening process, promote the benchmarking of international innovation in the self-experimental zone, and enhance Hong Kong’s endogenous growth momentum and stability.