關(guān)于應(yīng)對(duì)經(jīng)濟(jì)數(shù)字化稅收挑戰(zhàn)雙支柱方案的聲明（中英文對(duì)照）

OECD/G20 BaseErosion and Profit Shifting Project

G20/OECD  稅基侵蝕和利潤(rùn)轉(zhuǎn)移行動(dòng)計(jì)劃

Statement on a Two-Pillar Solution to Address the TaxChallenges Arising from the Digitalisation of the Economy

關(guān)于應(yīng)對(duì)經(jīng)濟(jì)數(shù)字化稅收挑戰(zhàn)雙支柱方案的聲明

日期：2021年10月9日    來(lái)源：國(guó)家稅務(wù)總局

This document setsout the Statement which has been discussed in the OECD/G20 Inclusive Frameworkon BEPS.136 member jurisdictions haveagreed to it as of 8 October 2021. It is noted that not all Inclusive Frameworkmembers have joined as of today.

該文件是經(jīng)G20/OECD稅基侵蝕和利潤(rùn)轉(zhuǎn)移包容性框架討論的聲明。136個(gè)轄區(qū)于 2021 年 10 月 8 日同意該聲明。截至目前，并非所有包容性框架成員均已加入共識(shí)。

Introduction

簡(jiǎn)介

The OECD/G20Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed atwo-pillar solution to address the tax challenges arising from thedigitalisation of  the  economy. The agreed components of each Pillarare described in the following paragraphs.

A detailedimplementation plan is provided in the Annex.

G20/OECD稅基侵蝕和利潤(rùn)轉(zhuǎn)移包容性框架（IF）就應(yīng)對(duì)經(jīng)濟(jì)數(shù)字化稅收挑戰(zhàn)雙支柱方案達(dá)成協(xié)議。各支柱的共識(shí)要素如下述段落所述。

具體的實(shí)施計(jì)劃見附錄。

Pillar One

支柱一

Scope

In-scope companiesare the multinational enterprises (MNEs) with global turnover above 20 billioneuros and profitability above 10% (i.e. profit before tax/revenue) calculatedusing an averaging mechanism with the turnover threshold to be reduced to 10billion euros, contingent on successful implementation including of taxcertainty on Amount A, with the relevant review beginning 7 years after theagreement comes into force, and the review being completed in no more than oneyear.

Extractives andRegulated Financial Services are excluded.

適用范圍

需適用金額 A 規(guī)則的跨國(guó)企業(yè)是全球營(yíng)業(yè)收入 200 億歐元以上且利潤(rùn)率（稅前利潤(rùn)/收入）10%以上的跨國(guó)企業(yè)，相關(guān)門檻按平均值計(jì)算。如果金額A 規(guī)則（包括金額A 稅收確定程序）實(shí)施順利，營(yíng)業(yè)收入門檻將下調(diào)至 100 億歐元。協(xié)議生效七年后將對(duì)金額A 是否實(shí)施順利進(jìn)行審議，并在一年內(nèi)完成。

采掘業(yè)和受監(jiān)管的金融服務(wù)業(yè)不適用金額A 規(guī)則。

Nexus

聯(lián)結(jié)度

There will be anew special purpose nexus rule permitting allocation of Amount A to a marketjurisdiction when the in-scope MNE derives at least 1 million euros in revenuefrom that jurisdiction. For smaller jurisdictions with GDP lower than 40billion euros, the nexus will be set at 250 000 euros.

The specialpurpose nexus rule applies solely to determine whether a jurisdiction qualifiesfor the Amount A allocation.

Compliance costs(incl. on tracing small amounts of sales) will be limited to a minimum.

根據(jù)新的特殊聯(lián)結(jié)度規(guī)則，當(dāng)適用范圍內(nèi)的跨國(guó)企業(yè)從某個(gè)稅收管轄區(qū)（以下簡(jiǎn)稱“轄區(qū)”）取得的收入不低于 100 萬(wàn)歐元時(shí)，允許相關(guān)市場(chǎng)轄區(qū)參與金額 A 的分配。對(duì)于國(guó)內(nèi)生產(chǎn)總值（GDP）低于 400 億歐元的小型轄區(qū)，該聯(lián)結(jié)度門檻為 25 萬(wàn)歐元。

特殊聯(lián)結(jié)度規(guī)則僅用于確定某轄區(qū)是否可參與金額 A 的分配。

遵從成本（包括追蹤小額銷售的收入來(lái)源地）將限于最低水平。

Quantum

金額

For in-scope MNEs,25% of residual profit defined as profit in excess of 10% of revenue will beallocated to market jurisdictions with nexus using a revenue-based allocationkey.

將超過(guò)收入 10%的利潤(rùn)定義為 “剩余利潤(rùn)”。對(duì)于適用范圍內(nèi)的 跨國(guó)企業(yè)，25%的剩余利潤(rùn)將被分配至構(gòu)成聯(lián)結(jié)度的市場(chǎng)轄區(qū)，并以收入為分配因子。

Revenue sourcing

收入來(lái)源地

Revenue will besourced to the end market jurisdictions where goods or services are used orconsumed. To facilitate the application of this principle, detailed sourcerules for specific categories of transactions will be developed. In applyingthe sourcing rules, an in-scope MNE must use a reliable method based on theMNE’s specific facts and circumstances.

收入來(lái)源于產(chǎn)品或者服務(wù)被使用或者消費(fèi)的最終市場(chǎng)轄區(qū)。為實(shí)現(xiàn)該原則，將針對(duì)不同交易類型制定具體的收入來(lái)源地規(guī)則?？鐕?guó)企業(yè)應(yīng)基于自身具體事實(shí)和情況，使用可靠的方法執(zhí)行收入來(lái)源地規(guī)則。

Tax basedetermination

稅基的確定

The relevantmeasure of profit or loss of the in-scope MNE will be determined by referenceto financial accounting income, with a small number of adjustments.

Losses will becarried forward.

適用范圍內(nèi)跨國(guó)企業(yè)的利潤(rùn)或者虧損金額應(yīng)基于經(jīng)少量調(diào)整的財(cái)務(wù)會(huì)計(jì)所得確定。

虧損可向以后年度結(jié)轉(zhuǎn)。

Segmentation

分部核算

Segmentation willoccur only in exceptional circumstances where, based on the segments disclosedin the financial accounts, a segment meets the scope rules.

只有在特殊情況下才需要進(jìn)行分部核算，即根據(jù)跨國(guó)企業(yè)公開披露財(cái)務(wù)報(bào)表中的分部核算情況，某分部本身已達(dá)到金額A 適用范圍門檻時(shí)。

Marketing anddistribution profits safe harbour

營(yíng)銷及分銷利潤(rùn)安全港

Where the residualprofits of an in-scope MNE are already taxed in a market jurisdiction, amarketing and distribution profits safe harbour will cap the residual profitsallocated to the market jurisdiction through Amount A. Further work on thedesign of the safe harbour will be undertaken, including to take into accountthe comprehensive scope.

如果適用范圍內(nèi)跨國(guó)企業(yè)的剩余利潤(rùn)已在某市場(chǎng)轄區(qū)征稅，則營(yíng)銷及分銷利潤(rùn)安全港將會(huì)限制通過(guò)金額 A 向該市場(chǎng)轄區(qū)分配的剩余利潤(rùn)額。將進(jìn)一步研究安全港設(shè)計(jì)，包括考量全面適用范圍的影響。

Elimination ofdouble taxation

消除雙重征稅

Double taxation ofprofit allocated to market jurisdictions will be relieved using either theexemption or credit method.

The entity (orentities) that will bear the tax liability will be drawn from those that earnresidual profit.

將通過(guò)免稅法或抵免法消除與分配至市場(chǎng)轄區(qū)利潤(rùn)相關(guān)的雙重征稅。

承擔(dān)金額A 納稅義務(wù)的單個(gè)或者多個(gè)實(shí)體，將從賺取剩余利潤(rùn)的實(shí)體中確定。

Tax certainty

稅收確定性

In-scope MNEs willbenefit from dispute prevention and resolution mechanisms, which will avoiddouble taxation for Amount A, including all issues related to Amount A (e.g.transfer pricing and business profits disputes), in a mandatory and binding manner.Disputes on whether issues may relate to Amount A will be solved in a mandatoryand binding manner, without delaying the substantive dispute prevention andresolution mechanism.

An electivebinding dispute resolution mechanism will be available only for issues relatedto Amount A for developing economies that are eligible for deferral of theirBEPS Action 14 peer [1]reviewand have no or low levels of MAP disputes. The eligibility of a jurisdictionfor this elective mechanism will be reviewed regularly; jurisdictions foundineligible by a review will remain ineligible in all subsequent years.

適用范圍內(nèi)的跨國(guó)企業(yè)將受益于爭(zhēng)議預(yù)防與解決機(jī)制，避免金額 A 的雙重征稅。該強(qiáng)制性有約束力的爭(zhēng)議預(yù)防與解決機(jī)制適用范圍包括所有與金額A 有關(guān)的事項(xiàng)（例如：轉(zhuǎn)讓定價(jià)和營(yíng)業(yè)利潤(rùn)爭(zhēng)議）。對(duì)于判斷某事項(xiàng)是否與金額A 有關(guān)的爭(zhēng)議，也將通過(guò)強(qiáng)制性有約束力的方式進(jìn)行確認(rèn)，但確認(rèn)爭(zhēng)議屬性不應(yīng)延遲實(shí)質(zhì)性的爭(zhēng)議預(yù)防與解決機(jī)制。

具有推遲BEPS 第十四項(xiàng)行動(dòng)計(jì)劃同行審議資格且相互協(xié)商程序（MAP）爭(zhēng)議案件數(shù)量為零或者較少的發(fā)展中國(guó)家，可選擇適用有約束力爭(zhēng)議解決機(jī)制，但僅限于與金額A 有關(guān)事項(xiàng)的爭(zhēng)議。相關(guān)轄區(qū)選擇適用機(jī)制的資格，將被定期審議；相關(guān)轄區(qū)一旦被審議認(rèn)定為喪失資格，在后續(xù)年度將無(wú)法恢復(fù)。

Amount B

金額 B

The application ofthe arm’s length principle to in-country baseline marketing and distributionactivities will be simplified and streamlined, with a particular focus on theneeds of low capacity countries. This work will be completed by the end of2022.

為特別關(guān)注低征管能力國(guó)家的需求，將通過(guò)金額 B 對(duì)在某一轄區(qū)內(nèi)從事基本營(yíng)銷和分銷活動(dòng)適用獨(dú)立交易原則進(jìn)行簡(jiǎn)化和優(yōu)化。金額B工作將在 2022年底前完成。

Administration

征管

The tax compliancewill be streamlined (including filing obligations) and allow in-scope MNEs tomanage the process through a single entity.

將優(yōu)化稅務(wù)遵從流程（包括申報(bào)義務(wù)），并允許適用范圍內(nèi)跨國(guó)企業(yè)以單一實(shí)體管理整個(gè)流程。

Unilateralmeasures

單邊措施

The MultilateralConvention (MLC) will require all parties to remove all Digital Services Taxesand other relevant similar measures with respect to all companies, and tocommit not to introduce such measures in the future. No newly enacted DigitalServices Taxes or other relevant similar measures will be imposed on anycompany from 8 October 2021 and until the earlier of 31 December 2023 or thecoming into force of the MLC. The modality for the removal of existing DigitalServices Taxes and other relevant similar measures will be appropriatelycoordinated. The IF notes reports from some members that transitionalarrangements are being discussed expeditiously.

多邊公約（MLC）將要求所有締約方撤銷對(duì)所有企業(yè)的所有數(shù)字服務(wù)稅以及其他相關(guān)類似單邊措施，并承諾未來(lái)不再引入類似措施。自2021年10月8日起，至2023年12月31日和多邊公約生效日中較早一日，各轄區(qū)不得對(duì)任何企業(yè)實(shí)施新立法的數(shù)字服務(wù)稅或者其他相關(guān)類似單邊措施。將妥善協(xié)調(diào)撤銷現(xiàn)行數(shù)字服務(wù)稅以及其他相關(guān)類似措施的方式。包容性框架注意到某些轄區(qū)報(bào)告表示正在快速討論過(guò)渡性安排。

Implementation

實(shí)施

The MLC throughwhich Amount A is implemented will be developed and opened for signature in2022, with Amount A coming into effect in 2023. A detailed implementation planis set out in the Annex.

關(guān)于實(shí)施金額 A 的多邊公約將在2022年完成開發(fā)并開放簽署，以使金額A在2023年開始生效執(zhí)行。詳細(xì)的實(shí)施計(jì)劃參見附錄。

Pillar Two

支柱二

Overall design

整體設(shè)計(jì)

PillarTwoconsistsof:

?  two interlocking domestic rules (together theGlobal anti-Base Erosion Rules (GloBE) rules): (i) an Income Inclusion Rule (IIR),which imposes top-up tax on a parent entity in respect of the low taxed income ofa constituent entity; and (ii)  an Undertaxed  Payment Rule  (UTPR), which  denies deductions or requires an equivalent adjustmentto the extent the low tax income of a constituent entity is not subject to tax underan IIR; and

?  a treaty-based rule (the Subject to Tax Rule (STTR))that allows source jurisdictions to impose limited source taxation on certain relatedparty payments subject to tax below a minimum rate. The STTR will be creditableas a covered tax under the GloBE rules.

支柱二包括以下兩方面內(nèi)容：

1.兩項(xiàng)緊密聯(lián)系的國(guó)內(nèi)法規(guī)則（共同構(gòu)成全球反稅基侵蝕規(guī)則）：一是收入納入規(guī)則，指由母公司就跨國(guó)企業(yè)成員實(shí)體低稅所得補(bǔ)繳稅款至全球最低稅水平。二是低稅支付規(guī)則，指對(duì)于跨國(guó)企業(yè)成員實(shí)體未適用收入納入規(guī)則的低稅所得，其他成員實(shí)體通過(guò)限制扣除或做等額調(diào)整補(bǔ)征稅款至全球最低稅水平。

2.一項(xiàng)基于稅收協(xié)定的規(guī)則（應(yīng)稅規(guī)則）：允許來(lái)源國(guó)對(duì)適用稅率低于最低稅率的某些特定關(guān)聯(lián)支付有限征稅。適用應(yīng)稅規(guī)則繳納的稅款可以計(jì)為在全球反稅基侵蝕規(guī)則下的有效稅額。

Rule status

規(guī)則效力

The GloBE ruleswill have the status of a common approach.

This means that IFmembers:

?are notrequired to adopt the GloBE rules, but, if they choose to do so, they willimplement and administer the rules in a way that is consistent with theoutcomes provided for under Pillar Two, including in light of model rules andguidance agreed to by the IF;

?accept theapplication of the GloBE rules applied by other IF members including agreementas to rule order and the application of any agreed safe harbours.

全球反稅基侵蝕規(guī)則定位為共同方法。

這意味著包容性框架成員：

1.并不一定要實(shí)施全球反稅基侵蝕規(guī)則，但是一旦選擇實(shí)施，就需要采取與支柱二成果相一致的方式實(shí)施和管理相關(guān)規(guī)則，包括遵從包容性框架通過(guò)的立法模版和指引。

2.接受其他包容性框架成員實(shí)施全球反稅基侵蝕規(guī)則，包括認(rèn)可規(guī)則適用順序以及所有達(dá)成一致的安全港規(guī)則。

Scope

適用范圍

The GloBE ruleswill apply to MNEs that meet the 750 million euros threshold as determinedunder BEPS Action 13 (country by country reporting). Countries are free toapply the IIR to MNEs headquartered in their country even if they do not meetthe threshold.

Governmententities, international organisations, non-profit organisations, pension fundsor investment funds that are Ultimate Parent Entities (UPE) of an MNE Group orany holding vehicles used by such entities, organisations or funds are notsubject to the GloBE rules.

全球反稅基侵蝕規(guī)則將適用于根據(jù) BEPS 第十三項(xiàng)行動(dòng)計(jì)劃（國(guó)別報(bào)告）確定達(dá)到7.5億歐元門檻的跨國(guó)企業(yè)。各轄區(qū)對(duì)總部位于本轄區(qū)的跨國(guó)企業(yè)適用收入納入規(guī)則時(shí)，不受該門檻限制。

作為跨國(guó)企業(yè)集團(tuán)最終控股實(shí)體的政府機(jī)構(gòu)、國(guó)際組織、非盈利組織、養(yǎng)老基金或投資基金以及這些實(shí)體所使用的持有工具，不適用全球反稅基侵蝕規(guī)則。

Rule design

規(guī)則設(shè)計(jì)

The IIR allocates top-uptax based on a top-down approach subject to a split-ownership rule forshareholdings below 80%.

The UTPR allocatestop-up tax from low-tax constituent entities including those located in the UPEjurisdiction. The GloBE rules will provide for an exclusion from the UTPR forMNEs in the initial phase of their international activity, defined as thoseMNEs that have a maximum of EUR 50 million tangible assets abroad and thatoperate in no more than 5 other jurisdictions[2].This exclusion is limited to a period of 5 years after the MNE comes into thescope of the GloBE rules for the first time. For MNEs that are in scope of theGloBE rules when they come into effect the period of 5 years will start at thetime the UTPR rules come into effect.

收入納入規(guī)則將采用自上而下的方法分配補(bǔ)足稅，但在控股比例未達(dá)80%的情況下，需適用分散控股規(guī)則。

低稅支付規(guī)則將對(duì)包括最終控股實(shí)體所在轄區(qū)實(shí)體在內(nèi)的低稅 實(shí)體的補(bǔ)足稅進(jìn)行分配。處于國(guó)際化活動(dòng)初始階段的跨國(guó)企業(yè)豁免適用低稅支付規(guī)則。處于國(guó)際化活動(dòng)初始階段的跨國(guó)企業(yè)是指海外有形資產(chǎn)不超過(guò)5000萬(wàn)歐元，且在不超過(guò)5個(gè)海外轄區(qū)運(yùn)營(yíng)3的跨國(guó)企業(yè)。該豁免規(guī)定只在跨國(guó)企業(yè)首次成為全球反稅基侵蝕規(guī)則適用范圍內(nèi)企業(yè)后的5年內(nèi)適用。對(duì)于全球反稅基侵蝕規(guī)則生效時(shí)在適用范圍內(nèi)的跨國(guó)企業(yè)，5年時(shí)限從低稅支付規(guī)則生效時(shí)起算。

ETR calculation

有效稅率計(jì)算

The GloBE ruleswill operate to impose a top-up tax using an effective tax rate test that iscalculated on a jurisdictional basis and that uses a common definition ofcovered taxes and a tax base determined by reference to financial accountingincome (with agreed adjustments consistent with the tax policy objectives ofPillar Two and mechanisms to address timing differences).

In respect ofexisting distribution tax systems, there will be no top-up tax liability ifearnings are distributed within 4 years and taxed at or above the minimumlevel.

全球反稅基侵蝕規(guī)則將通過(guò)分轄區(qū)有效稅率測(cè)試征收補(bǔ)足稅。有效稅率計(jì)算采用符合共同定義的有效稅額和按照財(cái)務(wù)會(huì)計(jì)利潤(rùn)確定的稅基（經(jīng)符合支柱二政策目標(biāo)且具共識(shí)的有限調(diào)整，并對(duì)時(shí)間性差異進(jìn)行處理）。

對(duì)于現(xiàn)行分配利潤(rùn)稅制度，如果利潤(rùn)在4 年內(nèi)分配，且以不低于最低稅率標(biāo)準(zhǔn)的稅率納稅，則無(wú)需對(duì)相關(guān)利潤(rùn)補(bǔ)充征稅。

Minimum rate

最低有效稅率

The minimum taxrate used for purposes of the IIR and UTPR will be 15%.

對(duì)于收入納入規(guī)則和低稅支付規(guī)則，最低有效稅率為15%。

Carve-outs

排除

The GloBE ruleswill provide for a formulaic substance carve-out that will exclude an amount ofincome that is 5% of the carrying value of tangible assets and payroll. In atransition period of 10 years, the amount of income excluded will be 8% of thecarrying value of tangible assets and 10% of payroll, declining annually by 0.2percentage points for the first five years, and by 0.4 percentage points fortangible assets and by 0.8 percentage points for payroll for the last fiveyears.

The GloBE ruleswill also provide for a de minimis exclusion for those jurisdictions where theMNE has revenues of less than EUR 10 million and profits of less than EUR 1million.

全球反稅基侵蝕規(guī)則設(shè)置公式化經(jīng)濟(jì)實(shí)質(zhì)排除，其將排除等同于 5%的有形資產(chǎn)賬面價(jià)值和人員工資的所得。在10年過(guò)渡期內(nèi)，有形資產(chǎn)賬面價(jià)值和人員工資的排除比例分別為8%和10%，排除比例在前五年每年下降0.2個(gè)百分點(diǎn)；后五年有形資產(chǎn)排除比例每年下降0.4個(gè)百分點(diǎn)，人員工資排除比例每年下降0.8個(gè)百分點(diǎn)。

全球反稅基侵蝕規(guī)則還針對(duì)跨國(guó)企業(yè)收入低于1000萬(wàn)歐元且利潤(rùn)低于100萬(wàn)歐元的轄區(qū)提供微利排除。

Otherexclusions

其他豁免

The GloBE rulesalso provide for an exclusion for international shipping income using thedefinition of such income under the OECD Model Tax Convention.

全球反稅基侵蝕規(guī)則還將符合OECD稅收協(xié)定范本相關(guān)定義的國(guó)際海運(yùn)所得排除在適用范圍外。

Simplifications

簡(jiǎn)化措施

To ensure that theadministration of the GloBE rules are as targeted as possible and to avoidcompliance and administrative costs that are disproportionate to the policyobjectives, the implementation framework will include safe harbours and/orother mechanisms.

為確保全球反稅基侵蝕規(guī)則的征管更具針對(duì)性，避免產(chǎn)生與政策目標(biāo)不匹配的遵從及征管成本，實(shí)施框架將包括安全港和/或其他機(jī)制。

GILTIco-existence

與全球無(wú)形資產(chǎn)低稅所得制度（GILTI）并存

It is agreed thatPillar Two will apply a minimum rate on a jurisdictional basis. In thatcontext, consideration will be given to the conditions under which the US GILTIregime will co-exist with the GloBE rules, to ensure a level playing field.

支柱二分轄區(qū)適用最低有效稅率。在此背景下，將考慮美國(guó)全球無(wú)形資產(chǎn)低稅所得稅制與全球反稅基侵蝕規(guī)則并存的條件，以確保競(jìng)爭(zhēng)環(huán)境公平。

Subject to taxrule (STTR)

應(yīng)稅規(guī)則

IF membersrecognise that the STTR is an integral part of achieving a consensus on PillarTwo for developing countries.[3] IFmembers that apply nominal corporate income tax rates below the STTR minimumrate to interest, royalties and a defined set of other payments would implementthe STTR into their bilateral treaties with developing IF members whenrequested to do so.

The taxing rightwill be limited to the difference between the minimum rate and the tax rate onthe payment. The minimum rate for the STTR will be 9%.

包容性框架成員認(rèn)識(shí)到，應(yīng)稅規(guī)則是發(fā)展中國(guó)家就支柱二達(dá)成共識(shí)不可或缺的組成部分。如果包容性框架成員對(duì)利息、特許權(quán)使用費(fèi)和其他明確定義的一系列費(fèi)用，適用的企業(yè)所得稅名義稅率低于應(yīng)稅規(guī)則最低稅率，當(dāng)發(fā)展中國(guó)家成員要求該轄區(qū)在雙邊稅收協(xié)定中納入應(yīng)稅規(guī)則時(shí)，該轄區(qū)應(yīng)予滿足。

應(yīng)稅規(guī)則賦予締約方的征稅權(quán)限于最低稅率與相關(guān)費(fèi)用適用稅率之間的差額。

應(yīng)稅規(guī)則最低稅率為 9%。

Implementation

實(shí)施

Pillar Two shouldbe brought into law in 2022, to be effective in 2023, with the UTPR coming intoeffect in 2024. A detailed implementation plan is set out in the Annex.

支柱二應(yīng)于2022年立法，2023年開始實(shí)施。其中，低稅支付規(guī)則將于2024年開始實(shí)施。詳細(xì)的實(shí)施計(jì)劃參見附錄。

Annex. Detailed Implementation Plan

附錄-具體實(shí)施計(jì)劃

This Annexdescribes the work needed to implement the two-pillar solution described in thebody of the Statement. It also sets out a timeline for that process, includingthe key milestones for the Inclusive Framework (IF) going forward, noting thatbespoke technical assistance will be available to developing countries tosupport all aspects of implementation. IF members recognise the ambitiousnature of the timelines contained in this implementation plan and are fullycommitted to use all efforts within the context of their legislative process inachieving that goal.

本附錄主要介紹為實(shí)施聲明正文所述雙支柱解決方案所需完成的工作。附錄還設(shè)定了實(shí)施時(shí)間表，包括包容性框架接下來(lái)需完成的重要事項(xiàng)，另外，發(fā)展中國(guó)家將獲得專門的技術(shù)支持以協(xié)助其實(shí)施。包容性框架成員認(rèn)識(shí)到實(shí)施計(jì)劃非常緊迫，將致力于盡一切努力在本國(guó)立法框架下實(shí)現(xiàn)該目標(biāo)。

Pillar One

支柱一

Amount A, theremoval of all Digital Service Taxes and other relevant similar measures on allcompanies, and Amount B will be implemented under the Pillar One solution, asdescribed below.

如下所述，支柱一解決方案將實(shí)施金額A、撤銷對(duì)于所有企業(yè)的所有數(shù)字服務(wù)稅以及其他相關(guān)類似措施、及金額B幾部分內(nèi)容。

Amount A

金額 A

Amount A will beimplemented through a Multilateral Convention (MLC), and where necessary by wayof correlative changes to domestic law, with a view to allowing it to come intoeffect in 2023.

金額A將通過(guò)多邊公約（MLC）實(shí)施，國(guó)內(nèi)法也將在必要的情況下作對(duì)應(yīng)修改， 目標(biāo)是在2023年生效執(zhí)行。

MultilateralConvention

多邊公約

In order tofacilitate swift and consistent implementation, an MLC will be developed to introducea multilateral framework for all jurisdictions that join, regardless of whethera tax treaty currently exists between those jurisdictions. The MLC will containthe rules necessary to determine and allocate Amount A and eliminate doubletaxation, as well as the simplified administration process, the exchange of informationprocess and the processes for dispute prevention and resolution in a mandatoryand binding manner between all jurisdictions, with the appropriate allowancefor those jurisdictions for which an elective binding dispute  resolution mechanism  applies with  respect to issues  related to Amount A,thereby ensuring consistency and certainty in the application of Amount A andcertainty with respect to issues related to Amount A. The MLC will besupplemented by an Explanatory Statement that describes the purpose andoperation of the rules and processes. Where a tax treaty exists between partiesto the MLC, that tax treaty will remain in force and continue to governcross-border taxation outside Amount A, but the MLC will addressinconsistencies with existing tax treaties to the extent necessary to giveeffect to the solution with respect to Amount A. The MLC will also addressinteractions between the MLC and future tax treaties. Where there is no taxtreaty in force between parties, the MLC will create the relationship necessaryto ensure the effective implementation of all aspects of Amount A.

為便于快速且一致地實(shí)施金額A，將開發(fā)多邊公約以建立所有轄區(qū)均可加入的多邊框架，無(wú)論相關(guān)轄區(qū)之間是否已經(jīng)簽訂有稅收協(xié)定。多邊公約將包括關(guān)于確定與分配金額A、消除雙重征稅的必要規(guī)則，以及簡(jiǎn)化的征管程序、信息交換程序、適用于所有轄區(qū)的強(qiáng)制性有約束力的爭(zhēng)議預(yù)防及解決程序。多邊公約也將包含適當(dāng)允許相關(guān)轄區(qū)對(duì)與金額A 有關(guān)事項(xiàng)爭(zhēng)議選擇適用有約束力爭(zhēng)議解決機(jī)制的規(guī)定，以確保金額A 執(zhí)行的一致性和確定性，及與金額A有關(guān)事項(xiàng)的確定性。多邊公約將輔以解釋性聲明，說(shuō)明規(guī)則和程序的目的及運(yùn)作方式。如果多邊公約締約方之間已簽訂有稅收協(xié)定，相關(guān)稅收協(xié)定仍然有效，并將繼續(xù)規(guī)范金額A以外的跨境稅收。但為使金額A解決方案可有效執(zhí)行，多邊公約將對(duì)其與現(xiàn)行稅收協(xié)定不一致之處進(jìn)行必要的處理。多邊公約也將明確其與未來(lái)簽訂的稅收協(xié)定間的關(guān)系。如果締約方之間沒(méi)有現(xiàn)行有效的稅收協(xié)定，多邊公約將確立締約方之間的法律關(guān)系，以確保金額A有效實(shí)施。

The IF hasmandated the Task Force on the Digital Economy (TFDE) to define and clarify thefeatures of Amount A (e.g., elimination of double taxation, Marketing and DistributionProfits Safe Harbour) and develop the MLC and negotiate its content, so thatall jurisdictions that have committed to the Statement will be able toparticipate. The TFDE will seek to conclude the text of the MLC and itsExplanatory Statement by early 2022, so that the MLC is quickly open tosignature and a high-level signing ceremony can be organised by mid-2022.Following its signature, jurisdictions will be expected to ratify the MLC assoon as possible, with the objective of enabling it to enter into force andeffect in 2023 once a critical mass of jurisdictions as defined by the MLC haveratified it.

為確保所有承諾加入聲明的轄區(qū)都能參與，包容性框架委托數(shù)字經(jīng)濟(jì)工作組（TFDE）定義和明確金額A各要素設(shè)計(jì)（例如，消除雙重征稅、營(yíng)銷及分銷利潤(rùn)安全港），開發(fā)多邊公約并就其內(nèi)容進(jìn)行協(xié)商。數(shù)字經(jīng)濟(jì)工作組將努力在2022 年初完成多邊公約及其解釋性聲明文本，以便盡快開放多邊公約簽署并在2022 年中舉行高級(jí)別的簽署儀式。在簽署多邊公約后，各轄區(qū)需盡快核準(zhǔn)多邊公約，目標(biāo)是在根據(jù)多邊公約規(guī)定的關(guān)鍵多數(shù)轄區(qū)完成核準(zhǔn)程序后，能于2023年立即生效執(zhí)行。

Removal andStandstill of All Digital Services Taxes and Other Relevant Similar Measures

撤銷及中止所有數(shù)字服務(wù)稅和其他相關(guān)類似措施

The MLC willrequire all parties to remove all Digital Services Taxes and other relevantsimilar measures with respect to all companies, and to commit not to introducesuch measures in the future. A detailed definition of what constitutes relevantsimilar measures will be finalised as part of the adoption of the MLC and itsExplanatory Statement.