{"id":2090,"date":"2024-06-03T12:42:16","date_gmt":"2024-06-03T12:42:16","guid":{"rendered":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/may-2024-pillar-2-highlights"},"modified":"2024-06-05T18:48:57","modified_gmt":"2024-06-05T10:48:57","slug":"may-2024-pillar-2-highlights","status":"publish","type":"post","link":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/may-2024-pillar-2-highlights","title":{"rendered":"2024 \u5e74 5 \u6708\uff1a\u5168\u7403\u7a0e\u52a1\u7b2c\u4e8c\u652f\u67f1\u91cd\u70b9"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"952\" height=\"112\" src=\"https:\/\/insight.thomsonreuters.com\/sea\/business\/wp-content\/blogs.dir\/4\/files\/sites\/24\/2024\/06\/Banner-1.png\" alt=\"\" class=\"wp-image-2091\" srcset=\"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2024\/06\/Banner-1.png 952w, https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2024\/06\/Banner-1-300x35.png 300w, https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2024\/06\/Banner-1-768x90.png 768w, https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2024\/06\/Banner-1-740x87.png 740w\" sizes=\"auto, (max-width: 952px) 100vw, 952px\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background is-style-default\" style=\"background-color:#dde1e4;color:#dde1e4\"\/>\n\n\n\n<div style=\"height:41px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-fill\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/www.thomsonreuters.cn\/zh\/products-services\/tax-accounting\/orbitax-global-minimum-tax.html?utm_source=insight\" style=\"background-color:#d64000\"><strong>\u4e86\u89e3\u6c64\u68ee\u8def\u900f \u5168\u7403\u6700\u4f4e\u7a0e(GMT) \u89e3\u51b3\u65b9\u6848<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#Estonia\">\u7231\u6c99\u5c3c\u4e9a<\/a><\/li>\n\n\n\n<li><a href=\"#Belgium\">\u6bd4\u5229\u65f6<\/a><\/li>\n\n\n\n<li><a href=\"#Italy\">\u610f\u5927\u5229<\/a><\/li>\n\n\n\n<li><a href=\"#Ireland\">\u7231\u5c14\u5170<\/a><\/li>\n\n\n\n<li><a href=\"#UK\">\u82f1\u56fd<\/a><\/li>\n\n\n\n<li><a href=\"#Moldova\">\u6469\u5c14\u591a\u74e6<\/a><\/li>\n\n\n\n<li><a href=\"#Fiji\">\u6590\u6d4e<\/a><\/li>\n<\/ul>\n\n\n\n<div style=\"height:17px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background is-style-default\" style=\"background-color:#dde1e4;color:#dde1e4\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"Estonia\"><strong>\u7231\u6c99\u5c3c\u4e9a<\/strong><\/h3>\n\n\n\n<p>2024 \u5e74 5 \u6708 2 \u65e5\uff0c\u7231\u6c99\u5c3c\u4e9a\u5728\u300a\u5b98\u65b9\u516c\u62a5\u300b\u4e0a\u516c\u5e03\u4e86<a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2022\/2523\/oj\">\u7406\u4e8b\u4f1a\u6307\u4ee4 (EU) 2022\/2523 <\/a>\u7684\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u7533\u62a5\u8981\u6c42\u3002\u7231\u6c99\u5c3c\u4e9a\u9009\u62e9\u63a8\u8fdf\u9002\u7528\u6536\u5165\u7eb3\u5165\u89c4\u5219 (IIR) \u548c\u4f4e\u7a0e\u652f\u4ed8\/\u5229\u6da6\u89c4\u5219 (UTPR)\u3002\u56e0\u6b64\uff0c\u8be5\u6cd5\u6848\u4ec5\u90e8\u5206\u8f6c\u6362\u4e86\u6307\u4ee4\u8981\u6c42\u7684\u67d0\u4e9b\u89c4\u5b9a\uff0c\u5305\u62ec\u786e\u5b9a\u96c6\u56e2\u7ec4\u6210\u5b9e\u4f53\u6240\u5728\u5730\u7684\u89c4\u5219\u548c\u6700\u4f4e\u7eb3\u7a0e\u7533\u62a5\uff08\u7533\u62a5\uff09\u8981\u6c42\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/orbitax.com\/news\/archive.php\/Update---Estonia-Publishes-Act-55653\">https:\/\/orbitax.com\/news\/archive.php\/Update&#8212;Estonia-Publishes-Act-55653<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"Belgium\"><strong>\u6bd4\u5229\u65f6<\/strong><\/h3>\n\n\n\n<p>\u5982\u524d\u6240\u8ff0\uff0c\u6bd4\u5229\u65f6\u4f17\u8bae\u9662\u4e8e 2024 \u5e74 5 \u6708 2 \u65e5\u6279\u51c6\u4e86\u6742\u9879\u7a0e\u6536\u6761\u6b3e\u6cd5\uff0c\u5176\u4e2d\u5305\u62ec\u6539\u9769\u6295\u8d44\u6263\u9664\u7684\u63aa\u65bd\u3002\u5176\u4ed6\u91cd\u8981\u63aa\u65bd\u6d89\u53ca\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff0c\u5305\u62ec\u7eb3\u5165\u6700\u65b0\u7ecf\u5408\u7ec4\u7ec7\u884c\u653f\u6307\u5bfc\u7684\u63aa\u65bd\u4ee5\u53ca\u5bf9 2023 \u5e74 12 \u6708\u6279\u51c6\u7684\u5168\u7403\u6700\u4f4e\u7a0e\u6cd5\u7684\u67d0\u4e9b\u5176\u4ed6\u8c03\u6574\u3002\u4e3b\u8981\u63aa\u65bd\u5305\u62ec\uff1a<\/p>\n\n\n\n<p>\u7eb3\u5165\u7ecf\u5408\u7ec4\u7ec7\u4e8e 2023 \u5e74 12 \u6708\u53d1\u5e03\u7684\u5173\u4e8e\u9002\u7528\u8fc7\u6e21\u6027 CbC \u5b89\u5168\u6e2f\uff08\u5305\u62ec\u9002\u7528\u53cd\u6df7\u5408\u89c4\u5219\uff09\u7684\u884c\u653f\u6307\u5bfc\uff1b<\/p>\n\n\n\n<p>\u4fee\u6b63\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u5728\u56fd\u9645\u6d3b\u52a8\u521d\u671f\u7684\u5b89\u5168\u6e2f\uff0c\u4ee5\u6f84\u6e05\u5c06\u5b89\u5168\u6e2f\u6269\u5c55\u5230 IIR \u7684\u9002\u7528\u4ec5\u9002\u7528\u4e8e\u6700\u7ec8\u6bcd\u516c\u53f8\u6240\u5728\u53f8\u6cd5\u7ba1\u8f96\u533a\u7a0e\u7387\u8f83\u4f4e\u7684\u60c5\u51b5\uff1b<\/p>\n\n\n\n<p>\u4fee\u6539\u521b\u65b0\u6263\u9664\uff0c\u5141\u8bb8\u7eb3\u7a0e\u4eba\u5728\u7279\u5b9a\u5e74\u4efd\u9650\u5236\u4f7f\u7528\u6263\u9664\uff0c\u4ee5\u786e\u4fdd\u6700\u4f4e\u7a0e\u7387\u4e3a 15%\uff0c\u5269\u4f59\u6263\u9664\u5141\u8bb8\u65e0\u9650\u671f\u7ed3\u8f6c\uff1b<\/p>\n\n\n\n<p>\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u4e8e 2023 \u5e74 2 \u6708\u53d1\u5e03\u7684\u884c\u653f\u6307\u5bfc\uff0c\u589e\u52a0\u6761\u6b3e\uff0c\u5141\u8bb8\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u9009\u62e9\u6bcf\u4e2a\u7ec4\u6210\u5b9e\u4f53\u5c06\u5176\u6240\u6709\u6295\u8d44\u7ec4\u5408\u6301\u80a1\u7684\u80a1\u606f\u7eb3\u5165\u5176 GloBE \u6536\u5165\u6216\u635f\u5931\u7684\u8ba1\u7b97\u4e2d\uff1b<\/p>\n\n\n\n<p>\u7eb3\u5165\u8fdb\u4e00\u6b65\u7684\u5b89\u5168\u6e2f\u89c4\u5219\uff0c\u5305\u62ec\u975e\u5b9e\u8d28\u6027\u7ec4\u6210\u5b9e\u4f53\u7684\u7b80\u5316\u5b89\u5168\u6e2f\u8ba1\u7b97\u3001QDMTT \u5b89\u5168\u6e2f\u6761\u6b3e\u548c UTPR \u5b89\u5168\u6e2f\uff1b\u4ee5\u53ca<\/p>\n\n\n\n<p>\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u4e8e 2023 \u5e74 12 \u6708\u53d1\u5e03\u7684\u884c\u653f\u6307\u5bfc\uff0c\u589e\u52a0\u6df7\u5408 CFC \u7a0e\u5236\u4e0b\u4ea7\u751f\u7684\u7a0e\u6536\u5206\u914d\u89c4\u5219\u3002<\/p>\n\n\n\n<p>\u8fd9\u4e9b\u63aa\u65bd\u7684\u9002\u7528\u65e5\u671f\u4e0e\u6700\u4f4e\u7a0e\u6cd5\u76f8\u540c\uff0c\u4e00\u822c\u9002\u7528\u4e8e 2023 \u5e74 12 \u6708 31 \u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u7eb3\u7a0e\u5e74\u5ea6\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"Italy\"><strong>\u610f\u5927\u5229<\/strong><\/h3>\n\n\n\n<p>\u610f\u5927\u5229\u7ecf\u6d4e\u548c\u8d22\u653f\u90e8\u5ba3\u5e03\u4e86 2024 \u5e74 5 \u6708 20 \u65e5\u7684\u6cd5\u4ee4\uff0c\u8be5\u6cd5\u4ee4\u6d89\u53ca\u4e3a\u53d7\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u89c4\u5219\u7ea6\u675f\u7684\u8de8\u56fd\u548c\u56fd\u5bb6\u96c6\u56e2\u63d0\u4f9b\u7684\u7b80\u5316\u8fc7\u6e21\u5236\u5ea6\uff08\u5b89\u5168\u6e2f\uff09\u3002\u5176\u4e2d\u5305\u62ec\u8fc7\u6e21\u6027\u56fd\u522b\u62a5\u544a\u5b89\u5168\u6e2f\u7684\u5b9e\u65bd\u89c4\u5b9a\u53ca\u76f8\u5173\u53cd\u5957\u5229\u6307\u5f15\uff0c\u4ee5\u53ca\u8fc7\u6e21\u6027 UTPR \u5b89\u5168\u6e2f\u3002\u8be5\u6cd5\u4ee4\u7684\u89c4\u5b9a\u5c06\u7ecf\u5408\u7ec4\u7ec7 BEPS \u5305\u5bb9\u6027\u6846\u67b6\u5546\u5b9a\u7684\u5236\u5ea6\u5b9e\u65bd\u5230\u56fd\u5185\u6cd5\u4e2d\uff0c\u8be5\u6846\u67b6\u6db5\u76d6\u4e86 2022 \u5e74 12 \u6708\u53d1\u5e03\u7684\u300a\u5b89\u5168\u6e2f\u548c\u51cf\u514d\u7f5a\u6b3e\u300b\u6587\u4ef6\u4ee5\u53ca 2023 \u5e74 7 \u6708\u548c 2023 \u5e74 12 \u6708\u53d1\u5e03\u7684\u884c\u653f\u6307\u5bfc\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"Ireland\"><strong>\u7231\u5c14\u5170<\/strong><\/h3>\n\n\n\n<p>\u7231\u5c14\u5170\u7a0e\u52a1\u5c40\u5df2\u53d1\u5e03\u00a0<a href=\"https:\/\/www.revenue.ie\/en\/tax-professionals\/ebrief\/2024\/no-1362024.aspx\">\u7535\u5b50\u7b80\u62a5\u7b2c 136\/24 \u53f7<\/a>\uff0c\u5173\u4e8e\u6839\u636e 2022 \u5e74 12 \u6708 15 \u65e5\u7406\u4e8b\u4f1a\u6307\u4ee4 (EU) 2022\/2523 \u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u65b0\u6307\u5bfc\u3002<\/p>\n\n\n\n<p>\u7a0e\u52a1\u5c40\u7535\u5b50\u7b80\u62a5\u7b2c 136\/24 \u53f7 &#8211; \u5b9e\u65bd 2022 \u5e74 12 \u6708 15 \u65e5\u7406\u4e8b\u4f1a\u6307\u4ee4 (EU) 2022\/2523\uff0c\u786e\u4fdd\u8054\u76df\u5185\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u548c\u5927\u578b\u56fd\u5185\u96c6\u56e2\u7684\u5168\u7403\u6700\u4f4e\u7a0e\u6536\u6c34\u5e73<\/p>\n\n\n\n<p>2023 \u5e74\u300a\u8d22\u653f\uff08\u7b2c 2 \u53f7\uff09\u6cd5\u300b\u7b2c 94 \u6761\uff0c\u63d2\u5165\u65b0\u7684\u7a0e\u6536\u7b2c 4A \u90e8\u52061997 \u5e74\u300a\u5408\u5e76\u6cd5\u300b\uff08TCA\uff09\u901a\u8fc7\u5c06\u6b27\u76df\u6700\u4f4e\u7a0e\u6536\u6307\u4ee4\uff082022 \u5e74 12 \u6708 14 \u65e5\u5173\u4e8e\u786e\u4fdd\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u548c\u8054\u76df\u5185\u5927\u578b\u56fd\u5185\u96c6\u56e2\u7684\u5168\u7403\u6700\u4f4e\u7a0e\u6536\u6c34\u5e73\u7684\u7406\u4e8b\u4f1a\u6307\u4ee4 (EU) 2022\/2523\uff09\uff08\u201c\u6b27\u76df\u6700\u4f4e\u7a0e\u6536\u6307\u4ee4\u201d\uff09\u7eb3\u5165\u7231\u5c14\u5170\u6cd5\u5f8b\uff0c\u5b9e\u65bd\u4e86\u9488\u5bf9\u5927\u578b\u96c6\u56e2\u548c\u516c\u53f8\u7684\u7b2c\u4e8c\u652f\u67f1\u6700\u4f4e\u6709\u6548\u7a0e\u7387\u3002<\/p>\n\n\n\n<p>\u7a0e\u6536\u548c\u5173\u7a0e\u624b\u518c &#8211; <a href=\"https:\/\/www.revenue.ie\/en\/tax-professionals\/tdm\/income-tax-capital-gains-tax-corporation-tax\/part-04a\/04a-01-02.pdf\">\u7b2c 4a-01-02 \u90e8\u5206<\/a>\u5305\u542b\u7b2c\u4e8c\u652f\u67f1\u4e3b\u8981\u6536\u8d39\u89c4\u5219\u7684\u6982\u8ff0\u4ee5\u53ca\u8be6\u7ec6\u7684\u5bf9\u7167\u8868\uff0c\u8be5\u5bf9\u7167\u8868\u5c06 1997 \u5e74\u300a\u5408\u5e76\u6cd5\u300b\u7b2c 4A \u90e8\u5206\u4e2d\u7684\u7acb\u6cd5\u4e0e\u4ee5\u4e0b\u6cd5\u5f8b\u8fdb\u884c\u4ea4\u53c9\u5f15\u7528\uff1a<\/p>\n\n\n\n<p>\u6b27\u76df\u6700\u4f4e\u7a0e\u6536\u6307\u4ee4\u7684\u76f8\u5173\u6761\u6b3e\uff0c<\/p>\n\n\n\n<p>\u7ecf\u5408\u7ec4\u7ec7\u793a\u8303\u89c4\u5219\u7684\u76f8\u5173\u6761\u6b3e\uff0c<\/p>\n\n\n\n<p>\u7ecf\u5408\u7ec4\u7ec7\u8bc4\u8bba\uff08\u5982\u9002\u7528\uff09\u548c<\/p>\n\n\n\n<p>\u7ecf\u5408\u7ec4\u7ec7\u884c\u653f\u6307\u5bfc\uff08\u5982\u9002\u7528\uff09\u3002<\/p>\n\n\n\n<p>\u7a0e\u52a1\u5c40\u6b63\u5728\u4e0e\u7a0e\u52a1\u7ba1\u7406\u8054\u7edc\u59d4\u5458\u4f1a (TALC)\uff0c\u7279\u522b\u662f TALC BEPS \u5c0f\u7ec4\u59d4\u5458\u4f1a\u5c31\u7b2c\u4e8c\u652f\u67f1\u89c4\u5219\u7684\u6307\u5bfc\u9886\u57df\u8fdb\u884c\u63a5\u89e6\u3002\u672c\u7a0e\u6536\u548c\u5173\u7a0e\u624b\u518c\u5c06\u5728\u9002\u5f53\u7684\u65f6\u5019\u8fdb\u884c\u6269\u5c55\uff0c\u4ee5\u5305\u62ec 1997 \u5e74 TCA \u7b2c 4A \u90e8\u5206\u4e2d\u5305\u542b\u7684\u7b2c\u4e8c\u652f\u67f1\u89c4\u5219\u7684\u8fdb\u4e00\u6b65\u6307\u5bfc\u3002<\/p>\n\n\n\n<div class=\"wp-block-media-text is-stacked-on-mobile\" style=\"grid-template-columns:22% auto\"><figure class=\"wp-block-media-text__media\"><img decoding=\"async\" src=\"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2024\/03\/Asset-1.svg\" alt=\"\" class=\"wp-image-2047 size-full\"\/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"has-black-color has-text-color has-link-color wp-elements-ea9e03193221f743c96cc1d3997a7a27\"><strong>\u6c64\u68ee\u8def\u900f<\/strong> <strong>x Orbitax<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-b53994e2505747dd4d21b763996d1000\"><strong>\u5168\u7403\u6700\u4f4e\u7a0e(GMT) \u89e3\u51b3\u65b9\u6848<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-7ad1ac5b4a2e492f50f67e93701667d8\"><strong><em><a href=\"https:\/\/www.thomsonreuters.cn\/zh\/products-services\/tax-accounting\/orbitax-global-minimum-tax.html?utm_source=insight\">\u4e86\u89e3\u66f4\u591a<\/a><\/em><\/strong> \u2192<\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"UK\"><strong>\u82f1\u56fd:<\/strong><\/h3>\n\n\n\n<p>\u82f1\u56fd HMRC \u5df2\u53d1\u5e03\u5173\u4e8e\u5982\u4f55\u5728\u82f1\u56fd\u6ce8\u518c\u7b2c\u4e8c\u652f\u67f1\u8865\u5145\u7a0e\u7684<a href=\"https:\/\/www.gov.uk\/government\/publications\/pillar-2-top-up-taxes-registration-notice-1\">\u901a\u77e5<\/a>\uff0c\u4ee5\u53ca<a href=\"https:\/\/www.gov.uk\/guidance\/report-pillar-2-top-up-taxes\">\u57fa\u672c\u6307\u5bfc<\/a>\u3002<\/p>\n\n\n\n<p>\u7b2c 2 \u652f\u67f1\u8865\u5145\u7a0e\u767b\u8bb0\uff08\u901a\u77e5 1\uff09<\/p>\n\n\n\n<p>This notice explains how to register for Pillar 2 top-up taxes in the UK, the information required to complete a registration and how to notify HMRC of any reporting related changes made after registration.<\/p>\n\n\n\n<p><strong>1. \u6982\u8ff0<\/strong><\/p>\n\n\n\n<p>\u82f1\u56fd\u6709\u4e24\u79cd\u7b2c 2 \u652f\u67f1\u8865\u5145\u7a0e\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u56fd\u5185\u8865\u5145\u7a0e<\/li>\n\n\n\n<li>\u8de8\u56fd\u8865\u5145\u7a0e<\/li>\n<\/ul>\n\n\n\n<p>\u96c6\u56e2\u5fc5\u987b\u5728 2023 \u5e74 12 \u6708 31 \u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u7b2c\u4e00\u4e2a\u4f1a\u8ba1\u671f\u95f4\u7ed3\u675f\u540e 6 \u4e2a\u6708\u5185\u5411 HMRC \u767b\u8bb0\uff0c\u8fd9\u5c06\u4f7f\u5176\u53d7\u5230\u89c4\u5219\u7684\u7ea6\u675f\u3002<\/p>\n\n\n\n<p>\u5728\u82f1\u56fd\u548c\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f96\u533a\u8bbe\u6709\u5b9e\u4f53\u7684\u96c6\u56e2\u5fc5\u987b\u767b\u8bb0\u4ee5\u62a5\u544a\u56fd\u5185\u8865\u5145\u7a0e\u548c\u8de8\u56fd\u8865\u5145\u7a0e\u3002<\/p>\n\n\n\n<p>\u4ec5\u5728\u82f1\u56fd\u8bbe\u6709\u5b9e\u4f53\u7684\u96c6\u56e2\u5fc5\u987b\u767b\u8bb0\u4ee5\u62a5\u544a\u56fd\u5185\u8865\u5145\u7a0e\u3002<\/p>\n\n\n\n<p>\u672c\u901a\u77e5\u89e3\u91ca\u4e86\u96c6\u56e2\u5fc5\u987b\u505a\u4ec0\u4e48\u624d\u80fd\u5411 HMRC \u6ce8\u518c\u3002<\/p>\n\n\n\n<p><strong>1.2 \u6ce8\u518c\u622a\u6b62\u65e5\u671f<\/strong><\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u7684\u96c6\u56e2\u7b26\u5408\u8d44\u683c\u6807\u51c6\uff0c\u60a8\u5fc5\u987b\u5728\u7b26\u5408\u8d44\u683c\u7684\u7b2c\u4e00\u4e2a\u4f1a\u8ba1\u671f\u95f4\u7ed3\u675f\u65e5\u671f\u540e\u7684\u516d\u4e2a\u6708\u5185\u4f7f\u7528\u5728\u7ebf\u670d\u52a1\u8fdb\u884c\u6ce8\u518c\u3002<\/p>\n\n\n\n<p><strong>1.3 \u8c01\u9700\u8981\u6ce8\u518c<\/strong><\/p>\n\n\n\n<p>\u6839\u636e\u300a2023 \u5e74\u8d22\u653f\u6cd5\uff08\u7b2c 2 \u53f7\uff09\u300b\u9644\u8868 14 \u7b2c 6 \u6bb5\uff0c\u672c\u8282\u5177\u6709\u6cd5\u5f8b\u6548\u529b<\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u662f\u4e00\u4e2a\u96c6\u56e2\u6216\u5355\u4e00\u5b9e\u4f53\uff0c\u5e76\u4e14\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u82f1\u56fd\u81f3\u5c11\u6709 1 \u4e2a\u5b9e\u4f53<\/li>\n\n\n\n<li>\u5728\u8fc7\u53bb 4 \u4e2a\u4f1a\u8ba1\u671f\u95f4\u4e2d\u7684 2 \u4e2a\u671f\u95f4\u5185\uff0c\u96c6\u56e2\u5408\u5e76\u5e74\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc7 7.5 \u4ebf\u6b27\u5143<\/li>\n<\/ul>\n\n\n\n<p>\u90a3\u4e48\u60a8\u5fc5\u987b<a href=\"https:\/\/www.gov.uk\/guidance\/report-pillar-2-top-up-taxes\">\u4f7f\u7528\u5728\u7ebf\u670d\u52a1\u5728\u82f1\u56fd\u6ce8\u518c\u548c\u7533\u62a5\u652f\u67f1 2 \u8865\u5145\u7a0e<\/a>\u3002<\/p>\n\n\n\n<p>\u53ea\u6709\u96c6\u56e2\u7684\u7533\u62a5\u6210\u5458\u624d\u80fd\u4f7f\u7528\u5728\u7ebf\u670d\u52a1\u3002\u9ed8\u8ba4\u60c5\u51b5\u4e0b\uff0c\u8fd9\u5c06\u662f\u6700\u7ec8\u6bcd\u516c\u53f8\u5b9e\u4f53 (UPE)\uff0c\u4f46 UPE \u53ef\u4ee5\u63d0\u540d\u53e6\u4e00\u4e2a\u96c6\u56e2\u5b9e\u4f53\u4f5c\u4e3a\u7533\u62a5\u6210\u5458\u3002<\/p>\n\n\n\n<p>\u7533\u62a5\u6210\u5458\u4e0d\u9700\u8981\u662f\u82f1\u56fd\u5c45\u6c11\u3002\u4f46\u662f\uff0c\u5982\u679c\u7533\u62a5\u6210\u5458\u4e0d\u662f\u82f1\u56fd\u5c45\u6c11\uff0cHMRC \u5c06\u65e0\u6cd5\u81ea\u52a8\u4ea4\u6362\u4efb\u4f55 Globe \u4fe1\u606f\u7533\u62a5\u8868 (GIR)\u3002<\/p>\n\n\n\n<p><strong>1.4 \u6ce8\u518c\u6240\u9700\u6761\u4ef6<\/strong><\/p>\n\n\n\n<p>\u6839\u636e\u300a2023 \u5e74\u8d22\u653f\u6cd5\uff08\u7b2c 2 \u53f7\uff09\u300b\u9644\u8868 14 \u7b2c 6 \u6bb5\uff0c\u672c\u8282\u5177\u6709\u6cd5\u5f8b\u6548\u529b\u3002<\/p>\n\n\n\n<p>\u8981\u6ce8\u518c\uff0c\u7533\u62a5\u6210\u5458\u9700\u8981\u5411 HMRC \u63d0\u4f9b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>UPE \u7684\u540d\u79f0\u548c\u6ce8\u518c\u5730\u5740<\/li>\n\n\n\n<li>\u5982\u679c\u4e0d\u662f UPE\uff0c\u5219\u7533\u62a5\u6210\u5458\u7684\u540d\u79f0\u548c\u6ce8\u518c\u5730\u5740<\/li>\n\n\n\n<li>\u5982\u679c\u5176\u4e2d\u4efb\u4f55\u4e00\u4e2a\u662f\u82f1\u56fd\u6709\u9650\u8d23\u4efb\u516c\u53f8\u6216\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4f01\u4e1a\uff0c\u60a8\u8fd8\u5fc5\u987b\u63d0\u4f9b\u516c\u53f8\u6ce8\u518c\u53f7 (CRN) \u548c\u552f\u4e00\u7eb3\u7a0e\u4eba\u53c2\u8003\u53f7 (UTR)<\/li>\n\n\n\n<li>\u60a8\u8981\u6ce8\u518c\u7684\u96c6\u56e2\u662f\u5426\u4ec5\u5728\u82f1\u56fd\u62e5\u6709\u5b9e\u4f53\uff0c\u8fd8\u662f\u5728\u82f1\u56fd\u548c\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f96\u533a\u62e5\u6709\u5b9e\u4f53<\/li>\n\n\n\n<li>\u96c6\u56e2\u4f1a\u8ba1\u671f\u95f4\u7684\u5f00\u59cb\u548c\u7ed3\u675f\u65e5\u671f<\/li>\n\n\n\n<li>\u96c6\u56e2\u4e2d\u4e00\u4e2a\u6216\u4e24\u4e2a\u4e2a\u4eba\u6216\u56e2\u961f\u7684\u8054\u7cfb\u65b9\u5f0f\u548c\u504f\u597d<\/li>\n\n\n\n<li>\u96c6\u56e2\u7684\u8054\u7cfb\u90ae\u653f\u5730\u5740<\/li>\n<\/ul>\n\n\n\n<p><strong>2. \u901a\u77e5 HMRC \u96c6\u56e2\u7533\u62a5\u6210\u5458\u7684\u53d8\u66f4<\/strong><\/p>\n\n\n\n<p>\u6839\u636e\u300a\u8d22\u653f\u6cd5\uff08\u7b2c 2 \u53f7\uff09\u300b\u9644\u8868 14 \u7b2c 8 \u6bb5\uff0c\u672c\u8282\u5177\u6709\u6cd5\u5f8b\u6548\u529b2023.<\/p>\n\n\n\n<p>\u5982\u679c\u56e2\u4f53\u7684\u7533\u62a5\u6210\u5458\u5728\u56e2\u4f53\u6ce8\u518c\u540e\u53d1\u751f\u53d8\u5316\uff0c\u65b0\u7533\u62a5\u6210\u5458\u5fc5\u987b\u4f7f\u7528\u5728\u7ebf\u670d\u52a1\u66f4\u65b0\u56e2\u4f53\u7684\u7533\u62a5\u6210\u5458\u8be6\u7ec6\u4fe1\u606f\u3002\u56e2\u4f53\u6709\u6cd5\u5f8b\u4e49\u52a1\u5728\u53d8\u66f4\u53d1\u751f\u540e\u7684 6 \u4e2a\u6708\u5185\u66f4\u6362\u5176\u7533\u62a5\u6210\u5458\u7684\u8be6\u7ec6\u4fe1\u606f\u3002<\/p>\n\n\n\n<p><strong>2.1 \u6ce8\u518c\u8be6\u7ec6\u4fe1\u606f\u7684\u53d8\u66f4<\/strong><\/p>\n\n\n\n<p>\u6839\u636e 2023 \u5e74\u300a\u8d22\u653f\u6cd5\uff08\u7b2c 2 \u53f7\uff09\u300b\u9644\u8868 14 \u7b2c 9 \u6bb5\uff0c\u672c\u8282\u5177\u6709\u6cd5\u5f8b\u6548\u529b\u3002<\/p>\n\n\n\n<p>\u7533\u62a5\u6210\u5458\u5fc5\u987b\u5728\u53d8\u66f4\u53d1\u751f\u540e\u7684 6 \u4e2a\u6708\u5185\u4f7f\u7528\u5728\u7ebf\u670d\u52a1\u66f4\u65b0\u6ce8\u518c\u65f6\u63d0\u4f9b\u7684\u4efb\u4f55\u8be6\u7ec6\u4fe1\u606f\u3002<\/p>\n\n\n\n<p>\u60a8\u7684\u6743\u5229\u548c\u4e49\u52a1<\/p>\n\n\n\n<p>\u9605\u8bfb <a href=\"https:\/\/www.gov.uk\/government\/publications\/hmrc-charter\">HMRC \u7ae0\u7a0b<\/a>\uff0c\u4e86\u89e3\u60a8\u53ef\u4ee5\u4ece\u6211\u4eec\u8fd9\u91cc\u5f97\u5230\u4ec0\u4e48\u4ee5\u53ca\u6211\u4eec\u5bf9\u60a8\u7684\u671f\u671b\u3002<\/p>\n\n\n\n<p>\u5e2e\u52a9\u6211\u4eec\u6539\u8fdb\u6b64\u901a\u77e5<\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u5bf9\u6b64\u901a\u77e5\u6709\u4efb\u4f55\u53cd\u9988\uff0c\u8bf7\u53d1\u9001\u7535\u5b50\u90ae\u4ef6\u81f3\uff1a<a href=\"mailto:pillar2mailbox@hmrc.gov.uk\">pillar2mailbox@hmrc.gov.uk<\/a>\u3002<\/p>\n\n\n\n<p>\u60a8\u9700\u8981\u5305\u542b\u6b64\u901a\u77e5\u7684\u5b8c\u6574\u6807\u9898\u3002\u8bf7\u52ff\u5305\u542b\u4efb\u4f55\u4e2a\u4eba\u6216\u8d22\u52a1\u4fe1\u606f\uff0c\u4f8b\u5982\u60a8\u7684\u589e\u503c\u7a0e\u53f7\u3002<\/p>\n\n\n\n<p>\u7ea0\u6b63\u9519\u8bef<\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u5bf9 HMRC \u7684\u670d\u52a1\u4e0d\u6ee1\u610f\uff0c\u8bf7\u8054\u7cfb\u60a8\u4e00\u76f4\u6253\u4ea4\u9053\u7684\u4eba\u5458\u6216\u529e\u516c\u5ba4\uff0c\u4ed6\u4eec\u4f1a\u5c3d\u529b\u7ea0\u6b63\u9519\u8bef\u3002<\/p>\n\n\n\n<p>\u5982\u679c\u60a8\u4ecd\u7136\u4e0d\u6ee1\u610f\uff0c\u8bf7\u4e86\u89e3\u5982\u4f55<a href=\"https:\/\/www.gov.uk\/complain-about-hmrc\">\u5411 HMRC \u6295\u8bc9<\/a>\u3002<\/p>\n\n\n\n<p>HMRC \u5982\u4f55\u4f7f\u7528\u60a8\u7684\u4fe1\u606f<\/p>\n\n\n\n<p>\u4e86\u89e3<a href=\"https:\/\/www.gov.uk\/government\/organisations\/hm-revenue-customs\/about\/personal-information-charter\"> HMRC \u5982\u4f55\u4f7f\u7528\u6211\u4eec\u638c\u63e1\u7684\u6709\u5173\u60a8\u7684\u4fe1\u606f<\/a>\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"Moldova\"><strong>\u6469\u5c14\u591a\u74e6<\/strong><\/h3>\n\n\n\n<p>\u7ecf\u5408\u7ec4\u7ec7<a href=\"https:\/\/www.oecd.org\/tax\/beps\/moldova-joins-the-inclusive-framework-on-beps-and-participates-in-the-agreement-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy.htm\">\u5ba3\u5e03<\/a>\u6469\u5c14\u591a\u74e6\u52a0\u5165\u4e86 BEPS \u5305\u5bb9\u6027\u6846\u67b6\uff0c\u4f7f\u6210\u5458\u603b\u6570\u8fbe\u5230 147 \u4e2a\u3002\u4f5c\u4e3a\u8be5\u6846\u67b6\u7684\u6210\u5458\uff0c\u6469\u5c14\u591a\u74e6\u81f4\u529b\u4e8e\u5b9e\u65bd\u6700\u4f4e BEPS 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href=\"https:\/\/www.thomsonreuters.cn\/zh\/products-services\/tax-accounting\/orbitax-global-minimum-tax.html?utm_source=insight\" style=\"background-color:#d64000\"><strong>\u4e86\u89e3\u6c64\u68ee\u8def\u900f \u5168\u7403\u6700\u4f4e\u7a0e(GMT) \u89e3\u51b3\u65b9\u6848<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:41px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u7231\u6c99\u5c3c\u4e9a 2024 \u5e74 5 \u6708 2 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