全球最低公司稅：為什么某些維謝格拉德（Visegrád） 國家不愿意接受它？

編譯：思邁特財(cái)稅國際稅收服務(wù)團(tuán)隊(duì)

This article is about the effects of the global minimum corporate tax on the Visegrád countries. It is clear that the region is divided, as Hungary and Poland strongly oppose its introduction, while the Czech Republic and Slovakia are in favour of it. A homogeneous tax would create a certain order in the taxation of multinational corporations, but for the Visegrád countries it could be a drag on economic development. If it is accepted, the countries in question will have to find other ways of attracting foreign capital.

這篇文章是關(guān)于全球最低公司稅對Visegrád（注：維謝格拉德集團(tuán)（Visegrád Group）成立于1991年，成員包括中歐四國：波蘭、匈牙利、捷克、斯洛伐克，是歐洲內(nèi)部規(guī)模最大、合作成果最豐碩、影響力最強(qiáng)的次區(qū)域合作組織）國家的影響。很明顯，該地區(qū)存在分歧，匈牙利和波蘭強(qiáng)烈反對引入該稅，而捷克和斯洛伐克則贊成。同質(zhì)化的稅收會在跨國公司的稅收中建立一定的秩序，但對于Visegrád國家來說，它可能會拖累經(jīng)濟(jì)發(fā)展。如果它被接受，那么有關(guān)國家將不得不尋找其他吸引外國資本的方法。

Back in the early 1900s, corporate taxation was not a headache either for the companies themselves or the tax authorities, as taxes were paid where the goods were produced and where the value-added was created. The basic rule was quite simple: the amount of tax to be paid depended on the geographical location of the corporation.

早在20世紀(jì)初，公司稅對公司本身和稅務(wù)機(jī)關(guān)來說都不是一個(gè)令人頭痛的問題，因?yàn)槎愂帐窃谪浳锷a(chǎn)地和創(chuàng)造增值地繳納的。基本規(guī)則很簡單：要繳納的稅額取決于公司的地理位置。

However, the landscape has changed quite a lot since then, as the various waves of globalization have contributed to the relocation of production across the globe. As of today, we normally consume products and services produced in far-away countries and regions,1 and it is quite difficult to get a full picture on where multinational corporations pay taxes and generate revenues. From time to time, multinational enterprises turn to various options like transfer pricing, moving their taxable profit from one country to another, or manipulating their taxable revenues, because the landscape of corporate income tax is still very varied, with remarkable differences across international borders. The global technology companies can jump over these borders, and partly because of this they are the number one scapegoats when it comes to tax evasion. They are able to generate significant revenues without a physical presence, and can generate impressive income without being taxed at all.2

然而，從那時(shí)起，情況已經(jīng)發(fā)生了很大的變化，因?yàn)楦鞣N全球化浪潮促進(jìn)了生產(chǎn)在全球的遷移。到今天為止，我們通常消費(fèi)的產(chǎn)品和服務(wù)都是在遙遠(yuǎn)的國家和地區(qū)生產(chǎn)的，而要全面了解跨國公司的納稅和收入情況是相當(dāng)困難的?？鐕髽I(yè)不時(shí)轉(zhuǎn)向各種選擇，如轉(zhuǎn)讓定價(jià)，將其應(yīng)稅利潤從一個(gè)國家轉(zhuǎn)移到另一個(gè)國家，或操縱其應(yīng)稅收入，因?yàn)楣舅枚惖那闆r仍然非常不同，在國際邊界之間有顯著的差異。全球技術(shù)公司可以超越這些邊界，部分原因是它們在逃稅方面是頭號替罪羊。他們能夠在沒有實(shí)際存在的情況下產(chǎn)生大量的收入，并能在不被征稅的情況下產(chǎn)生令人贊嘆的所得。

According to the timetable, the harmonized tax rate would be applied from 2023 at a rate of 15 per cent

根據(jù)時(shí)間表，統(tǒng)一稅率將從2023年開始適用，稅率為15%。

The introduction of a global minimum corporate tax was originally planned to make the significant differences in taxation less pronounced. According to the timetable, the harmonized tax rate would be applied from 2023 at a rate of 15 per cent. This is not a bolt from the blue, as the effective taxation of businesses and digital businesses was first proposed by the OECD in 2018. This suggestion led to further discussions, and the idea of a global minimum tax was born as the second pillar of a fairer public tax system. The first pillar provides that global tech giants are taxed in the place where they carry out their activities. With these two measures in operation, it would be clear that there will be less and less opportunity for multinational companies to lower taxes by shifting profits and eroding their tax base.

引入全球最低公司稅的最初計(jì)劃是使稅收方面的重大差異不那么明顯。根據(jù)時(shí)間表，統(tǒng)一稅率將從2023年開始適用，稅率為15%。這并不是晴天霹靂，因?yàn)閷ζ髽I(yè)和數(shù)字企業(yè)的有效征稅是OECD在2018年首次提出的。這一建議引發(fā)了進(jìn)一步的討論，全球最低稅的想法應(yīng)運(yùn)而生，成為更公平的公共稅收制度的第二個(gè)支柱。第一個(gè)支柱規(guī)定全球科技巨頭要在其開展活動的地方被征稅。隨著這兩項(xiàng)措施的實(shí)施，很明顯，跨國公司通過轉(zhuǎn)移利潤和侵蝕其稅基來降低稅收的機(jī)會將越來越少。

Certain countries, both developing and developed, are closely watching the introduction of the global minimum tax, as for them a low corporate income tax policy is almost the only option when it comes to making their economies attractive. By granting generous tax relief, they attract investors, thus gaining better access to technology and innovation. Also, they can create jobs and increase their embeddedness in the global value chains.

某些國家，包括發(fā)展中國家和發(fā)達(dá)國家，正在密切關(guān)注全球最低稅的引入，因?yàn)閷λ麄儊碚f，低公司所得稅政策幾乎是使其經(jīng)濟(jì)具有吸引力的唯一選擇。通過給予慷慨的稅收減免，他們吸引了投資者，從而獲得了更好的技術(shù)和創(chuàng)新機(jī)會。此外，他們還可以創(chuàng)造就業(yè)機(jī)會，提高他們在全球價(jià)值鏈中的嵌入程度。

Immediately after the political and economic changes that occurred in Central and Eastern Europe in 1989, and particularly in the Visegrád Region, this was one of the most promising options, and the Czech Republic, Hungary, Poland, and Slovakia started creating a business-friendly environment with relatively low corporate income taxes, hefty tax rebates, and exemptions. Coupled with low-cost and disciplined workforces and relatively good infrastructure, this policy paid off, as first Hungary and later Poland managed to attract a lot of direct foreign investment, while the Czech Republic and Slovakia also managed to attract substantial foreign capital. After the turn of the millennium, Central and Eastern Europe succeeded in playing an increased role in product manufacturing, thus demonstrating that the region’s governments had chosen a viable option and a good development path. The progress made in the automotive industry is especially telling, as the Czech Republic, Hungary, and Slovakia bear the nickname of the Detroit of Central and Eastern Europe. This clearly indicates the size and importance of the sector.

在1989年中歐和東歐發(fā)生政治和經(jīng)濟(jì)變革之后，特別是在Visegrád地區(qū)，這是最有希望的選擇之一，捷克、匈牙利、波蘭和斯洛伐克開始創(chuàng)造一個(gè)有利于商業(yè)的環(huán)境，實(shí)行相對較低的公司所得稅、大量的退稅和免稅。再加上低成本、有紀(jì)律的勞動力和相對較好的基礎(chǔ)設(shè)施，這一政策得到了回報(bào)，首先是匈牙利和后來的波蘭設(shè)法吸引了大量的直接外國投資，而捷克和斯洛伐克也設(shè)法吸引了大量的外國資本。千禧年后，中歐和東歐成功地在產(chǎn)品制造方面發(fā)揮了更大的作用，從而表明該地區(qū)的政府選擇了一個(gè)可行的選擇和一個(gè)良好的發(fā)展道路。在汽車工業(yè)方面取得的進(jìn)展尤其能說明問題，因?yàn)榻菘?、匈牙利和斯洛伐克都有中東歐底特律的綽號。這清楚地表明了該行業(yè)的規(guī)模和重要性。

Currently these countries are keeping a close eye on the final implementation of the global minimum tax, either because they are or are not satisfied with the concept. First of all, we have to highlight that the Czech Republic and Slovakia are not against the new policy, as they are deeply embedded in the German supply chain. They maintain relative closeness to their export markets and are extremely open when it comes to international trade, not to mention their lower labour costs. Currently, the standard Slovakian corporate tax rate is 21 per cent, but in case of micro-taxpayers a rate of 15 per cent applies.

目前，這些國家正在密切關(guān)注全球最低稅的最終實(shí)施情況，因?yàn)樗麄儗@個(gè)概念感到滿意或不滿意。首先，我們必須強(qiáng)調(diào)，捷克和斯洛伐克并不反對這項(xiàng)新政策，因?yàn)樗鼈兩钌畹厍度肓说聡墓?yīng)鏈中。它們與出口市場保持著相對密切的關(guān)系，在國際貿(mào)易方面極為開放，更不用說其較低的勞動力成本。目前，斯洛伐克的標(biāo)準(zhǔn)公司稅率為21%，但對于微型納稅人來說，適用的稅率為15%。

The Czech corporate income tax rate is 19 per cent, and applies to all business profits. Both rates are above the proposed rate of 15per cent. Currently the Czech Republic holds the presidency of the Council of the EU and it is quite clear that during this mandate the decision-makers will try to reach an agreement on the EU rules for a global minimum tax levied on large multinational corporations. It seems that these two economies no longer believe in the efficiency of the low corporate income rates only, and are ready to adopt a homogeneous solution. Furthermore, these economies deem that there is limited room for manoeuvre left for corporate income taxation in relation to the business environment.

捷克的公司所得稅率為19%，適用于所有營業(yè)利潤。這兩個(gè)稅率都高于擬議的15%的稅率。目前，捷克擔(dān)任歐盟理事會主席，很明顯，在這個(gè)任期內(nèi)，決策者將試圖就歐盟對大型跨國公司征收全球最低稅的規(guī)則達(dá)成協(xié)議。似乎這兩個(gè)經(jīng)濟(jì)體不再相信僅有低公司所得稅的效率，并準(zhǔn)備采取一個(gè)同質(zhì)化的解決方案。此外，這些經(jīng)濟(jì)體認(rèn)為，在商業(yè)環(huán)境方面，留給公司所得稅的回旋余地有限。

There are two countries at the other end of the spectrum: Hungary and Poland. The corporate income tax rate in Hungary is by far the lowest in the European Union, at 9 per cent. The current Hungarian government is continuing its low-tax policy when it comes to personal and corporate income taxation, and in general it has reduced a large number of taxes. It seems that the economic policy follows a classic textbook case: low taxes attract investors, tax breaks grease the wheels of decision-making, and the country benefits from the influx of new technologies, managerial skills, and workplaces, as well as from better connections to the world economy. Many criticize this approach, claiming that this benefits only the largest multinational corporations, and almost nothing is left for the small and medium-sized enterprises. An increase from 9 to 15 per cent would be quite remarkable at any time, but the timing makes it especially so. The beginning of an armed conflict in Europe at the end of February 2022, and the many related and non-related economic difficulties, drastically changed the overall landscape. According to the Hungarian government, the introduction of a minimum tax is an unacceptable measure in these circumstances, and at the EU level the country is threatening to use its veto.

有兩個(gè)國家處于范圍的另一端：匈牙利和波蘭。匈牙利的公司所得稅率是迄今為止歐盟中最低的，為9%。現(xiàn)任匈牙利政府在個(gè)人和公司所得稅方面繼續(xù)實(shí)行低稅政策，總的來說，它已經(jīng)減少了大量的稅收。似乎經(jīng)濟(jì)政策遵循了一個(gè)經(jīng)典的教科書案例：低稅率吸引了投資者，稅收減免為決策的車輪涂脂抹粉，國家從新技術(shù)、管理技能和工作場所的涌入，以及與世界經(jīng)濟(jì)更好的聯(lián)系中受益。許多人批評這種做法，聲稱這只對大型跨國公司有利，而幾乎沒有給中小型企業(yè)留下什么。從9%到15%的增長在任何時(shí)候都是相當(dāng)了不起的，但時(shí)機(jī)的選擇使它變得尤為重要。2022年2月底歐洲武裝沖突的開始，以及許多相關(guān)和非相關(guān)的經(jīng)濟(jì)困難，極大地改變了整體格局。根據(jù)匈牙利政府的說法，在這種情況下，引入最低稅是一個(gè)不可接受的措施，在歐盟層面，該國一直威脅使用其否決權(quán)。

The global minimum tax would have a negative impact on the economy, competitiveness, and the number of jobs in Hungary

全球最低稅將對匈牙利的經(jīng)濟(jì)、競爭力和就業(yè)數(shù)量產(chǎn)生負(fù)面影響

As economic policy-makers argue, the global minimum tax would have a negative impact on the economy, competitiveness, and the number of jobs in Hungary, as well as in the EU as a whole. Hungary also criticizes another, related plan: a more transparent and efficient taxation system for large, digital technology companies. This had previously been promised, but for certain (mainly political) reasons it was later forgotten. Shortly after the definitive resolution of Hungary in July 2022, the US terminated a tax treaty which had been intended to avoid the risk of double taxation between the two states. It had been in effect since 1979. This seems to have been a political threat by which the US tried to influence decision-makers. This is in line with the attitude of the Biden Administration, which has already labelled Hungary a tax heaven for multinational corporations.

正如經(jīng)濟(jì)政策制定者所認(rèn)為的，全球最低稅將對匈牙利以及整個(gè)歐盟的經(jīng)濟(jì)、競爭力和就業(yè)數(shù)量產(chǎn)生負(fù)面影響。匈牙利還批評了另一個(gè)相關(guān)的計(jì)劃：為大型數(shù)字技術(shù)公司建立更透明和有效的稅收制度。這一點(diǎn)此前曾被承諾過，但由于某些（主要是政治）原因，后來被遺忘了。在2022年7月匈牙利的明確決議后不久，美國終止了一項(xiàng)稅收協(xié)定，該協(xié)定旨在避免兩國之間的雙重征稅風(fēng)險(xiǎn)。它自1979年以來一直有效。這似乎是一種政治威脅，美國試圖以此來影響決策者。這與拜登政府的態(tài)度是一致的，它已經(jīng)將匈牙利稱為跨國公司的避稅天堂。

Hungary is not alone in opposing the idea of a global minimum corporate tax in the EU: Poland’s standpoint is essentially the same. The Warsaw government argues that with the global deal, Poland will have to find other ways to attract foreign investors. As in every Visegrád country since the 1990s, the Polish tax system has been offering tax breaks. Poland has been trying to entice investments in new technologies and innovations by bettering the business climate through incentives and tax rebates. For many other countries in the region, this seems to be the main weapon and advantage. When the EU finally adopts the global minimum corporate tax as a kind of compensation, Poland will definitely want to be certain that the global minimum tax will be accompanied by tax changes in the case of digital giants. Polish opposition is an obvious headache for the implementation of a global deal, and the US Treasury Secretary Janet Yellen made a trip to Warsaw in the hope of convincing the Polish officials in May 2022. At this point we have to bear in mind that the EU directives have to be backed by every single member state. Poland wants to receive more government rights to tax the local operations of the largest companies. Hungary wants to scrap the idea of global minimum corporate taxes completely. However, it is not entirely clear whether the US Congress would finally back the amendment of the international treaty mechanism. Also, we have to note that the EU may implement the global minimum tax by means of enhanced cooperation which means bypassing the Hungarian veto. In this case at least ten countries will have to approve the new measure. According to the latest news, five key EU member countries seem to be committed to phasing in the global minimum corporate tax in 2023. These countries are Germany, France, Italy, Spain, and the Netherlands.3

匈牙利并不是唯一反對在歐盟設(shè)立全球最低公司稅的國家。波蘭的立場基本上是一樣的。華沙政府認(rèn)為，隨著全球協(xié)議的進(jìn)行，波蘭將不得不尋找其他方式來吸引外國投資者。與20世紀(jì)90年代以來的每個(gè)Visegrád國家一樣，波蘭的稅收制度一直在提供稅收優(yōu)惠。波蘭一直試圖通過激勵(lì)和退稅來改善商業(yè)環(huán)境，從而吸引對新技術(shù)和創(chuàng)新的投資。對于該地區(qū)的許多其他國家來說，這似乎是主要的武器和優(yōu)勢。當(dāng)歐盟最終采用全球最低公司稅作為一種補(bǔ)償時(shí)，波蘭肯定希望確定全球最低稅將伴隨著數(shù)字巨頭的稅收變化。波蘭的反對對于全球協(xié)議的實(shí)施顯然是一個(gè)令人頭痛的問題，美國財(cái)政部長Janet Yellen在2022年5月對華沙進(jìn)行了一次訪問，希望能夠說服波蘭官員。在這一點(diǎn)上，我們必須牢記，歐盟的指令必須得到每個(gè)成員國的支持。波蘭希望獲得更多的政府權(quán)利，對大型公司的本地業(yè)務(wù)征稅。匈牙利希望完全廢除全球最低公司稅的想法。然而，目前還不完全清楚美國國會是否會最終支持對國際協(xié)定機(jī)制的修正。另外，我們必須注意到，歐盟可能通過加強(qiáng)合作的方式實(shí)施全球最低稅，這意味著繞過匈牙利的否決權(quán)。在這種情況下，至少有10個(gè)國家必須批準(zhǔn)這項(xiàng)新措施。根據(jù)最新消息，5個(gè)主要的歐盟成員國似乎致力于在2023年逐步實(shí)施全球最低公司稅。這些國家是德國、法國、意大利、西班牙和荷蘭。

It is quite obvious that these economies already have a competitive business climate, and they may attract a lot more foreign direct investment once the corporate income tax is lowered. However, we have to highlight the fact that the level of corporate income tax is only one element of the business environment. By reducing the rate, countries can indeed attract more investors into their economies, but many other factors also play a crucial role: infrastructure, market potential, corruption, the rule of law, transparency, institutions, trust, and labour-related costs. So, setting a competitive corporate income tax is only one building block and an important first step, but does not amount to the entirety of the business environment.

很明顯，這些經(jīng)濟(jì)體已經(jīng)有一個(gè)有競爭力的商業(yè)環(huán)境，一旦公司所得稅降低，他們可能會吸引更多的外國直接投資。然而，我們必須強(qiáng)調(diào)的是，公司所得稅的水平只是商業(yè)環(huán)境的一個(gè)要素。通過降低稅率，各國確實(shí)可以吸引更多的投資者進(jìn)入其經(jīng)濟(jì)，但許多其他因素也起著至關(guān)重要的作用：基礎(chǔ)設(shè)施、市場潛力、腐敗、法治、透明度、制度、信任以及與勞動力相關(guān)的成本。因此，制定一個(gè)有競爭力的公司所得稅只是一個(gè)基石，是重要的第一步，但不等于商業(yè)環(huán)境的全部。

The divisions among the Visegrád countries indicate that the decision-makers are divided about the role of corporate taxes in making their economies competitive. Currently Hungary and Poland are trying to improve the business environment by lowering taxes, among other measures, and oppose the new regulation, but the Czech Republic and Slovakia deem that their economies will attract sufficient foreign capital in the case of a uniform global minimum corporate tax as well. Taking everything into consideration, we can say that the global minimum corporate tax may slow down the catching up of Central and Eastern Europe, and several governments will have to find new ways of keeping their economies attractive.

Visegrád國家之間的分歧表明，決策者對公司稅在使其經(jīng)濟(jì)具有競爭力方面的作用存在分歧。目前，匈牙利和波蘭正試圖通過降低稅收等措施來改善商業(yè)環(huán)境，并反對新的規(guī)定，但捷克和斯洛伐克認(rèn)為，在全球統(tǒng)一的最低公司稅的情況下，他們的經(jīng)濟(jì)也將吸引足夠的外國資本?？紤]到一切，我們可以說，全球最低公司稅可能會減緩中東歐的追趕速度，一些政府將不得不尋找新的方法來保持其經(jīng)濟(jì)的吸引力。

NOTES

1 Richard Baldwin, The Great Convergence (Belknap Press, 2016).

2 Paul R. Krugman and Maurice Obstfeld, International Economics (11th edition, Pearson, 2018).

3 ‘Five Big EU States to Implement Minimum Corporate Tax If No EU Deal’, Reuters

(9 September 2022), www.reuters.com/markets/ europe/five-big-eu-states-implement-minimum- corporate-tax-if-no-eu-deal-2022-09-09/.

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