香港參加落實應(yīng)對稅基侵蝕及利潤轉(zhuǎn)移方案包容性框架(中英對照)

政府今日（六月二十日）向經(jīng)濟(jì)合作與發(fā)展組織（經(jīng)合組織）表示，香港接受經(jīng)合組織的邀請，以「中國香港」的名義參加落實應(yīng)對「稅基侵蝕及利潤轉(zhuǎn)移」（BEPS）方案的包容性框架（包容性框架），成為Associate一員。

財經(jīng)事務(wù)及庫務(wù)局局長陳家強(qiáng)說：「香港會以Associate身份成為BEPS項目的成員，并與經(jīng)合組織、二十國集團(tuán)及多個國家及稅務(wù)管轄區(qū)在平等的基礎(chǔ)上一起工作，以實施BEPS方案及制訂相關(guān)標(biāo)準(zhǔn)?！?/span>

二零一五年十一月，二十國集團(tuán)通過一套應(yīng)對BEPS的方案。有關(guān)方案涵蓋十五個范疇，目的包括確?？鐕髽I(yè)就其利潤承擔(dān)應(yīng)繳稅款，以及避免稅務(wù)管轄區(qū)之間就企業(yè)利潤出現(xiàn)「雙重不征稅」的漏洞等。在成為BEPS項目的Associate之時，香港就整套BEPS方案及其一致落實作出承諾，包括當(dāng)中的四項最低標(biāo)準(zhǔn)（分別涵蓋以下范圍：打擊具損害性的稅務(wù)措施、避免濫用稅務(wù)協(xié)定的情況、作出國別報告（country-by-country reporting）的規(guī)定，以及改善跨境爭議解決機(jī)制）。

陳家強(qiáng)說：「我們留意到落實時間表可因應(yīng)各個國家及稅務(wù)管轄區(qū)的發(fā)展程度而有所不同。香港對於落實BEPS方案的承諾，大前提為落實BEPS措施所需的法例修訂獲適時通過。在厘定落實時間表時，我們會顧及各項相關(guān)因素，包括本地稅務(wù)制度的特色、所需法例修訂預(yù)期涉及的幅度，以及在各項BEPS措施之間厘定優(yōu)次的實際需要?！?/span>

陳家強(qiáng)補(bǔ)充：「政府正就BEPS方案當(dāng)中的建議進(jìn)行研究，厘定工作優(yōu)次，并會在適當(dāng)時間就落實有關(guān)建議的策略征詢業(yè)界意見，以及就所需的修改法例工作作出準(zhǔn)備?！?/span>

香港作為國際社會負(fù)責(zé)任的一員，一直十分支持國際間就提升稅務(wù)透明度及打擊逃稅所作出的努力。政府正全力以赴，就稅務(wù)事宜自動交換財務(wù)帳戶資料訂立有關(guān)機(jī)制，以便我們履行在二零一八年年底進(jìn)行首次自動交換資料的承諾。香港有必要就BEPS方案作出承諾，以維持香港作為國際金融和商業(yè)中心的聲譽(yù)及履行有關(guān)的國際責(zé)任。

稅務(wù)局局長將代表香港出席包容性框架在六月三十日至七月一日於

日本京都舉行的首次會議。

 Press Release

Hong Kong to join inclusive framework for implementation of package against base erosion and profit shifting

Monday, June 20, 2016

The Government indicated today (June 20) to the Organisation for Economic Co-operation and Development (OECD) that Hong Kong accepts the OECD's invitation to join, in the name of "Hong Kong, China", as an Associate in the inclusive framework for implementation of the package of measures against base erosion and profit shifting (BEPS).

"As an Associate, Hong Kong will become a Member of the BEPS Project and work on an equal footing with the OECD, the Group of Twenty (G20) and many other countries and jurisdictions to implement the BEPS Package and to develop standards," said Professor K C Chan, the Secretary for Financial Services and the Treasury.

In November 2015, the G20 endorsed a package of measures proposed by the OECD to tackle BEPS. The BEPS Package covers 15 areas, and seeks to ensure that multinational corporations pay a fair share of taxes in respect of their profits, and to plug the loophole of "double non-taxation" among jurisdictions.

In becoming an Associate to the BEPS Project, Hong Kong has committed to the comprehensive BEPS Package, including its four minimum standards (i.e. in the areas of harmful tax practices, tax treaty abuse, country-by-country reporting requirements and improvements in cross-border tax dispute resolution), and to its consistent implementation.

"Noting that the timing of implementation may vary to reflect the level of development of countries and jurisdictions, Hong Kong's commitment to implement the BEPS package is subject to timely passage of the necessary legislative amendments. In coming up with the timelines for implementation, we will take into account relevant factors such as the characteristics of the domestic tax regime, the envisaged magnitude of legislative changes involved and the practical need to prioritise amongst the BEPS measures," Professor Chan said.

"The Government is conducting analysis on the BEPS Package, with a view to mapping out our work priorities. We will consult the industry on the strategy for implementing the relevant proposals at an appropriate juncture and prepare for taking forward the necessary legislative amendments," Professor Chan added.

As a responsible member of the international community, Hong Kong has all along been supportive of international efforts to promote tax transparency and combat tax evasion. The Government is working full steam ahead to put in place the mechanism for automatic exchange of financial account information in tax matters, in order to meet our pledge to commence the first information exchanges by the end of 2018. It is crucial for Hong Kong to commit to the BEPS Package in order to maintain our reputation and fulfil our obligations as an international financial and business centre.

The Commissioner of Inland Revenue will represent Hong Kong and attend the inaugural meeting of the inclusive framework, which will take place in Kyoto, Japan, from June 30 to July 1, 2016.

Ends

（日期：2016年6月20日）