G20財(cái)長(zhǎng)和央行行長(zhǎng)會(huì)議核準(zhǔn)關(guān)于全球落實(shí)BEPS項(xiàng)目的包容性框架 同時(shí)中國將建立一個(gè)國際稅收政策研究中心

TPPERSON從財(cái)政部官網(wǎng)獲悉，2016年2月26至27日，二十國集團(tuán)(G20)財(cái)長(zhǎng)和央行行長(zhǎng)會(huì)議在上海舉行。這是中國擔(dān)任2016年G20主席國后主辦的首次G20財(cái)長(zhǎng)和央行行長(zhǎng)會(huì)議。國務(wù)院總理李克強(qiáng)向會(huì)議發(fā)表視頻講話，財(cái)政部部長(zhǎng)樓繼偉和人民銀行行長(zhǎng)周小川共同主持了會(huì)議。會(huì)議主要討論了當(dāng)前全球經(jīng)濟(jì)形勢(shì)、增長(zhǎng)框架、投資和基礎(chǔ)設(shè)施、國際金融架構(gòu)、金融部門改革、國際稅收合作、反恐融資、綠色金融及氣候資金等議題，并發(fā)表了聯(lián)合公報(bào)。在國際稅收合作方面會(huì)議核準(zhǔn)了關(guān)于全球落實(shí)稅基侵蝕和利潤轉(zhuǎn)移（BEPS）項(xiàng)目的包容性框架（見附件1之OECD官網(wǎng)的英文新聞鏈接）。中國將建立一個(gè)國際稅收政策研究中心，目的是進(jìn)行國際稅收政策研究和設(shè)計(jì)，并向發(fā)展中國家提供技術(shù)援助。而在發(fā)表的聯(lián)合公報(bào)第7方面（詳見附件2）詳細(xì)闡述了關(guān)于國際稅收合作方面的內(nèi)容。

附件1：

All interested countries andjurisdictions to be invited to join global efforts led by the OECD and G20 toclose international tax loopholes

23/02/2016- The OECD today agreed a new framework that would allow all interestedcountries and jurisdictions to join in efforts to update international taxrules for the 21st Century. The proposal for broadening participation in theOECD/G20 Base Erosion and Profit Shifting (BEPS) Project will be presented toG20 Finance Ministers at their next meeting on 26-27 February in Shanghai,China.

Thisnew forum will provide for all interested countries and jurisdictions toparticipate as BEPS Associates in an extension of the OECD’s Committee onFiscal Affairs (CFA). As BEPS Associates, they will work on an equal footingwith the OECD and G20 members on the remaining standard-setting under the BEPSProject, as well as the review and monitoring of the implementation of the BEPSpackage.

The BEPS Project delivers solutions for governments to close the gaps in existinginternational rules that allow corporate profits to ? disappear ? or be artificiallyshifted to low or no tax environments, where companies have little or noeconomic activity. Revenue losses from BEPS are conservatively estimated at USD100-240 billion annually, or 4-10% of global corporate income tax (CIT)revenues. Given developing countries’ greater reliance on CIT revenues, theimpact of BEPS on these countries is particularly damaging.

“Drawing on the G20’s leadership, countriesworldwide are working closer than ever to shut down the loopholes thatfacilitate tax avoidance,” said OECD Secretary-General Angel Gurría. “The planwe are presenting today will create the largest and most inclusive forum fordiscussions and decisions on implementing the BEPS measures and ensuring astronger and fairer international tax system. It is another strong signal thatbehaviour which was considered both legal and normal in the past will no longerbe accepted.”

Theframework’s mandate will focus on the review of implementation of the 4 BEPSminimum standards, in the areas of harmful tax practices, tax treaty abuse,Country-by-Country Reporting requirements for transfer pricing and improvementsin cross-border tax dispute resolution. It will also ensure ongoing datagathering on the tax challenges in the digital economy and measuring the impactof BEPS, as well as monitoring implementation of the remainder of the BEPSpackage and finalising the remaining BEPS standard-setting work, notably asconcerns work on tax treaties and transfer pricing.

BEPSAssociates will also work to support implementation of the BEPS package,particularly in developing countries, through the development and provision ofpractical toolkits that address the top priority issues they have identified.

If endorsed by the G20 at the Finance Ministers meeting in Shanghaion 26-27 February, the new framework will hold its first meeting in Kyoto,Japan in June.

Formore information, please visit: www.oecd.org/tax/beps.htm or download theflyer.

Mediaqueries should be directed to Pascal Saint-Amans, Director of the OECD Centrefor Tax Policy and Administration, (+33 6 26 30 49 23) or the OECD Media Office(+33 1 45 24 97 00).

附件2：

7．廣泛、持續(xù)、有效地落實(shí)G20/OECD稅基侵蝕和利潤轉(zhuǎn)移（BEPS）項(xiàng)目，對(duì)于促進(jìn)國際稅收體系的公平和現(xiàn)代化至關(guān)重要。我們重申致力于按時(shí)落實(shí)BEPS項(xiàng)目，繼續(xù)監(jiān)測(cè)并應(yīng)對(duì)BEPS相關(guān)問題，確保稅收公平和平等競(jìng)爭(zhēng)。為確保全球統(tǒng)一行動(dòng)，我們核準(zhǔn)OECD提議的關(guān)于全球落實(shí)BEPS項(xiàng)目的包容性框架，并鼓勵(lì)所有承諾落實(shí)BEPS項(xiàng)目的感興趣的相關(guān)非G20成員和轄區(qū)，包括發(fā)展中國家，平等參與該框架。我們支持在該框架下妥善解決發(fā)展中國家在落實(shí)BEPS中面臨的特殊挑戰(zhàn)。我們將繼續(xù)致力于落實(shí)專項(xiàng)稅收情報(bào)交換標(biāo)準(zhǔn)和稅收情報(bào)自動(dòng)交換全球標(biāo)準(zhǔn)（AEOI），并號(hào)召所有金融中心和轄區(qū)在2017年或2018年底前加以落實(shí)。我們重申，號(hào)召所有國家加入《多邊稅收征管互助公約》，并期待全球稅收論壇的進(jìn)展報(bào)告。我們歡迎旨在幫助發(fā)展中經(jīng)濟(jì)體需求幫助其加強(qiáng)稅收能力建設(shè)的各種現(xiàn)有倡議，包括亞的斯稅收倡議、稅收征管診斷評(píng)估工具和無國界稅收稽查員倡議。在此情況下，中國將通過建立一個(gè)國際稅收政策研究中心做出自身貢獻(xiàn)，目的是進(jìn)行國際稅收政策研究和設(shè)計(jì)，并向發(fā)展中經(jīng)濟(jì)體提供技術(shù)援助。我們也歡迎IMF、OECD、聯(lián)合國和世界銀行聯(lián)合提出的成立稅收平臺(tái)的新建議，呼吁這些機(jī)構(gòu)就建立有助于確保技術(shù)援助項(xiàng)目有效實(shí)施的機(jī)制提出建議，并就各國如何資助稅收項(xiàng)目及直接技術(shù)援助提出建議，向我們今年7月的會(huì)議報(bào)告。我們認(rèn)識(shí)到稅收政策在促進(jìn)經(jīng)濟(jì)可持續(xù)增長(zhǎng)中所發(fā)揮的重要作用，并將在今年7月召開的G20國際稅收高層研討會(huì)上深入探討相關(guān)問題。我們認(rèn)識(shí)到，非法資金流對(duì)所有國家都會(huì)產(chǎn)生巨大負(fù)面影響，并將繼續(xù)推進(jìn)G20在這方面的工作。（摘自：G20財(cái)長(zhǎng)和央行行長(zhǎng)會(huì)公報(bào)）