{"id":2146,"date":"2024-07-11T15:51:23","date_gmt":"2024-07-11T07:51:23","guid":{"rendered":"https:\/\/insight.thomsonreuters.cn\/business?p=2146"},"modified":"2024-07-11T15:51:28","modified_gmt":"2024-07-11T07:51:28","slug":"june-2024-pillar-2-highlights","status":"publish","type":"post","link":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights","title":{"rendered":"2024 \u5e74 6 \u6708\uff1a\u5168\u7403\u7a0e\u52a1\u7b2c\u4e8c\u652f\u67f1\u91cd\u70b9"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"952\" height=\"112\" src=\"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2024\/07\/Banner-1.png\" alt=\"\" class=\"wp-image-2147\" style=\"width:840px;height:auto\" srcset=\"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2024\/07\/Banner-1.png 952w, https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2024\/07\/Banner-1-300x35.png 300w, https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2024\/07\/Banner-1-768x90.png 768w, https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2024\/07\/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 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<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<ul class=\"wp-block-list\">\n<li><a href=\"#\u6bd4\u5229\u65f6\">\u6bd4\u5229\u65f6\u6700\u8fd1\u66f4\u65b0<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#\u9a6c\u6765\u897f\u4e9a\">\u9a6c\u6765\u897f\u4e9a<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#\u6fb3\u5927\u5229\u4e9a\">\u6fb3\u5927\u5229\u4e9a<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#\u65b0\u52a0\u5761\">\u65b0\u52a0\u5761<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#\u7acb\u9676\u5b9b\">\u7acb\u9676\u5b9b<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#\u4e39\u9ea6\">\u4e39\u9ea6<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#\u62c9\u8131\u7ef4\u4e9a\">\u62c9\u8131\u7ef4\u4e9a<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#\u52a0\u62ff\u5927\">\u52a0\u62ff\u5927<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#\u5df4\u5df4\u591a\u65af\">\u5df4\u5df4\u591a\u65af<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#\u897f\u73ed\u7259\">\u897f\u73ed\u7259<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#\u632a\u5a01\">\u632a\u5a01<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#\u7ecf\u5408\u7ec4\u7ec7\">\u7ecf\u5408\u7ec4\u7ec7<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background\" style=\"background-color:#dde1e4;color:#dde1e4\"\/>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u6bd4\u5229\u65f6\" style=\"font-size:30px\"><strong>\u6bd4\u5229\u65f6\u6700\u8fd1\u66f4\u65b0\uff1a<\/strong><\/h2>\n\n\n\n<p>\u6bd4\u5229\u65f6\u8054\u90a6\u516c\u5171\u670d\u52a1\uff08SPF\uff09\u8d22\u653f\u90e8\u95e8\u4e8e2024\u5e745\u670829\u65e5<a href=\"https:\/\/finances.belgium.be\/fr\/actualites\/pilier-2-ouverture-syst%C3%A8me-notification-obligatoire-groupes-emn-groupes-grande-envergure\">\u53d1\u5e03\u516c\u544a<\/a>\uff0c\u5ba3\u5e03\u53d1\u5e03<a href=\"http:\/\/www.ejustice.just.fgov.be\/cgi\/article.pl?language=fr&amp;sum_date=2024-05-29&amp;lg_txt=f&amp;numac_search=2024004585\">2024\u5e745\u670815\u65e5\u7687\u5bb6\u6cd5\u4ee4<\/a>\uff0c\u8be5\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u53d7\u6bd4\u5229\u65f6\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u89c4\u5219\u7ea6\u675f\u7684\u5927\u578b\u8de8\u56fd\u548c\u56fd\u5185\u96c6\u56e2\u7684\u65b0\u901a\u77e5\u8981\u6c42\u3002\u5982\u524d\u6240\u8ff0\uff0c\u6b64\u7c7b\u96c6\u56e2\u5fc5\u987b\u5728Crossroad Bank for Enterprises\u767b\u8bb0\u5904\uff08Banque-Carrefour&nbsp;des&nbsp;Entreprises\u2013BCE\uff09\u6ce8\u518c\u3002\u4e3a\u4e86\u6ce8\u518c\uff0c\u96c6\u56e2\u5fc5\u987b\u901a\u8fc7<a href=\"https:\/\/www.minfin.fgov.be\/myminfin-web\/pages\/public\">MyMinfin<\/a>\u63d0\u4ea4\u7684\u901a\u77e5\u77e5\u4f1aSPF\u8d22\u653f\u90e8\u95e8\uff08My professional tools &gt; Pillar 2&nbsp;&#8211; Mes outils professionnels &gt; Pilier 2\uff09\u3002\u901a\u77e5\u5fc5\u987b\u5728\u96c6\u56e2\u5c5e\u4e8e2023\u5e7412\u670819\u65e5\u6cd5\u5f8b\u8303\u56f4\u7684\u7eb3\u7a0e\u5e74\u5ea6\u5f00\u59cb\u540e30\u5929\u5185\u63d0\u4ea4\u3002\u4f46\u662f\uff0c\u5bf9\u4e8e\u5df2\u7ecf\u5f00\u59cb\u6216\u5373\u5c06\u5f00\u59cb\u7b2c\u4e00\u4e2a\u7eb3\u7a0e\u5e74\u5ea6\u7684\u4f01\u4e1a\uff0c\u901a\u77e5\u622a\u6b62\u65e5\u671f\u4e3a2024\u5e745\u670815\u65e5\u7687\u5bb6\u6cd5\u4ee4\u5728\u6bd4\u5229\u65f6\u5b98\u65b9\u516c\u62a5\u4e0a\u516c\u5e03\u768445\u5929\u5185\uff0c\u5373\u521d\u59cb\u622a\u6b62\u65e5\u671f\u4e3a2024\u5e747\u670813\u65e5\u3002<\/p>\n\n\n\n<p>\u9884\u8ba2\u4ea7\u54c1\u6f14\u793a\uff1a<a href=\"https:\/\/www.thomsonreuters.cn\/zh\/products-services\/tax-accounting\/orbitax-global-minimum-tax\/contact.html?utm_source=insight\">\u70b9\u51fb\u6b64\u5904<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>2024\u5e746\u6708<\/strong><strong>\u7b2c\u4e8c\u652f\u67f1<\/strong><strong>\u91cd\u70b9<\/strong><strong><\/strong><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u9a6c\u6765\u897f\u4e9a\"><strong>\u9a6c\u6765\u897f\u4e9a\uff1a<\/strong><\/h2>\n\n\n\n<p>\u9a6c\u6765\u897f\u4e9a\u5185\u9646\u7a0e\u6536\u5c40\u66f4\u65b0\u4e86\u5176\u5173\u4e8e\u7b2c\u4e8c\u652f\u67f1GloBE\u89c4\u5219\u7684<a href=\"https:\/\/www.hasil.gov.my\/en\/international\/globe-rules\/\">\u6307\u5bfc\u9875\u9762<\/a>\uff0c\u5305\u62ec\u589e\u52a0\uff1a<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.hasil.gov.my\/en\/international\/globe-rules\/implementation-timeline-of-gmt-in-malaysia\/\">\u9a6c\u6765\u897f\u4e9a\u5168\u7403\u6700\u4f4e\u7a0e\uff08GMT\uff09\u5b9e\u65bd\u65f6\u95f4\u8868<\/a><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.hasil.gov.my\/en\/international\/globe-rules\/frequently-asked-questions-faq-on-gmt\/\">GMT\u5e38\u89c1\u95ee\u9898\uff08FAQ\uff09<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<p>\u5173\u4e8e\u653f\u7b56\u5b9e\u65bd\uff0c\u4fe1\u606f\u56fe\u5305\u542b\u4ee5\u4e0b\u5173\u952e\u65e5\u671f\uff1a<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<ul class=\"wp-block-list\">\n<li>2025\u5e741\u67081\u65e5\u2013\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u671f\u81ea2025\u5e741\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u7684\u751f\u6548\u65e5\u671f\uff1b<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2025\u5e7412\u670831\u65e5\u20132025\u5e74\u7b2c\u4e00\u4efd\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u7684\u622a\u6b62\u65e5\u671f\uff1b<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2027\u5e746\u670830\u65e5\u2013\u63d0\u4ea4\u8865\u8db3\u7a0e\u7533\u62a5\u8868\uff08TTR\uff09\u3001\u4fe1\u606f\u7533\u62a5\u8868\uff08GIR\uff09\u5e76\u7f34\u7eb3\u8865\u8db3\u7a0e\uff1b<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2028\u5e741\u6708\u2013\u5efa\u8bae\u8fdb\u884c\u98ce\u9669\u8bc4\u4f30\u548c\u5ba1\u8ba1\u5ba1\u67e5\u6d41\u7a0b\u3002<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p>\u5173\u4e8e2027\u5e746\u670830\u65e5\u7684\u7533\u62a5\u548c\u4ed8\u6b3e\u622a\u6b62\u65e5\u671f\uff0c\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u8fd9\u53cd\u6620\u4e86\u5c5e\u4e8eGMT\u8303\u56f4\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u5728\u7b2c\u4e00\u5e74\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u622a\u6b62\u65e5\u671f\u540e\u670918\u4e2a\u6708\u7684\u8fc7\u6e21\u671f\u9650\u3002\u5e38\u89c1\u95ee\u9898\u89e3\u7b54\u4e2d\u89e3\u91ca\u4e86\u9a6c\u6765\u897f\u4e9aGMT\u7684\u8fd9\u65b9\u9762\u548c\u5176\u4ed6\u66f4\u591a\u5185\u5bb9\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u6fb3\u5927\u5229\u4e9a\"><strong>\u6fb3\u5927\u5229\u4e9a\uff1a<\/strong><\/h2>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40\uff08ATO\uff09\u53d1\u5e03\u4e86\u5173\u4e8e\u5728\u6fb3\u5927\u5229\u4e9a\u5b9e\u65bdOECD\/G20\u8de8\u56fd\u4f01\u4e1a\u53cc\u652f\u67f1\u89e3\u51b3\u65b9\u6848\uff0c\u5373<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/international-tax-for-business\/in-detail\/multinationals\/global-and-domestic-minimum-tax\">\u5168\u7403\u548c\u56fd\u5185\u6700\u4f4e\u7a0e\u7684\u901a\u77e5<\/a>\u3002\u5c3d\u7ba1\u8be5\u63aa\u65bd\u5c1a\u672a\u6210\u4e3a\u6cd5\u5f8b\uff0c\u4f46\u6307\u5357\u6307\u51fa\uff0c\u9664\u5176\u4ed6\u4e8b\u9879\u5916\uff0cATO\u5df2\u5f00\u59cb\u5b9e\u65bd\uff0c\u5305\u62ec\u8bbe\u8ba1\u56fd\u5185\u7533\u62a5\u8868\u548c\u5f00\u53d1\u57282026\u5e746\u670830\u65e5\u9996\u6b21\u7533\u62a5\u4e4b\u524d\u7ba1\u7406\u8be5\u63aa\u65bd\u6240\u9700\u7684\u7cfb\u7edf\u3002<\/p>\n\n\n\n<p>\u2014\u2014<\/p>\n\n\n\n<p><strong>\u5168\u7403\u548c\u56fd\u5185\u6700\u4f4e\u7a0e<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u5728\u6fb3\u5927\u5229\u4e9a\u5b9e\u65bdOECD\/G20\u8de8\u56fd\u4f01\u4e1a\u53cc\u652f\u67f1\u89e3\u51b3\u65b9\u6848\u3002<\/p>\n\n\n\n<p><strong>\u4ec0\u4e48\u662f\u7b2c\u4e8c\u652f\u67f1GloBE\u89c4\u5219<\/strong><\/p>\n\n\n\n<p>\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680\u89c4\u5219\uff08GloBE\u89c4\u5219\uff09\u662f\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\/G20\u5305\u5bb9\u6027\u6846\u67b6\u53cc\u652f\u67f1\u89e3\u51b3\u65b9\u6848\u7684\u5173\u952e\u8981\u7d20\uff0c\u65e8\u5728\u5e94\u5bf9\u7ecf\u6d4e\u6570\u5b57\u5316\u5e26\u6765\u7684\u7a0e\u52a1\u6311\u6218\u3002\u76ee\u7684\u662f\u8bbe\u5b9a\u6700\u4f4e\u7a0e\u7387\uff0c\u4ee5\u963b\u6b62\u5927\u578b\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\uff08MNE\u96c6\u56e2\uff09\u5c06\u5229\u6da6\u8f6c\u79fb\u5230\u4f4e\u7a0e\u56fd\u5bb6\u3002<\/p>\n\n\n\n<p><strong>GloBE\u89c4\u5219\uff1a<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<ul class=\"wp-block-list\">\n<li>\u63d0\u4f9b\u534f\u8c03\u4e00\u81f4\u7684\u7a0e\u6536\u5236\u5ea6\uff0c\u65e8\u5728\u786e\u4fdd\u5927\u578b\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u5728\u5176\u7ecf\u8425\u6240\u5728\u7684\u6bcf\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u5185\u5747\u987b\u9075\u5b8815%\u7684\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u3002<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u662f\u7ecf\u5408\u7ec4\u7ec7\/G20\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u5305\u5bb9\u6027\u6846\u67b6\u5236\u5b9a\u7684\u793a\u8303\u89c4\u5219\uff0c\u7528\u4e8e\u6307\u5bfc\u56fd\u5185\u7acb\u6cd5\u7684\u8bbe\u8ba1\u3002<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u75312\u6761\u76f8\u4e92\u5173\u8054\u7684\u89c4\u5219\u7ec4\u6210\uff1a<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u6536\u5165\u7eb3\u5165\u89c4\u5219\uff08IIR\uff09\u662f\u4e3b\u8981\u89c4\u5219\uff0c\u5141\u8bb8\u53f8\u6cd5\u7ba1\u8f96\u533a\u5bf9\u4f4d\u4e8e\u67d0\u4e00\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u8de8\u56fd\u6bcd\u516c\u53f8\u5f81\u6536\u8865\u8db3\u7a0e\uff0c\u524d\u63d0\u662f\u8be5\u96c6\u56e2\u5728\u53e6\u4e00\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u5b9e\u9645\u7a0e\u7387\u4f4e\u4e8e15%\uff1b<\/li>\n<\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\">\n<li>\u4f4e\u7a0e\u5229\u6da6\u89c4\u5219\uff08UTPR\uff09\u662f\u540e\u5907\u89c4\u5219\uff0c\u5141\u8bb8\u53f8\u6cd5\u7ba1\u8f96\u533a\u5bf9\u4f4d\u4e8e\u67d0\u4e00\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u7ec4\u6210\u5b9e\u4f53\u5f81\u6536\u8865\u8db3\u7a0e\uff0c\u524d\u63d0\u662f\u8be5\u96c6\u56e2\u5728\u53e6\u4e00\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u5b9e\u9645\u7a0e\u7387\u4f4e\u4e8e15%\uff0c\u4e14\u5229\u6da6\u672a\u6839\u636eIIR\u5f81\u6536\u3002<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e3a\u5404\u53f8\u6cd5\u7ba1\u8f96\u533a\u63d0\u4f9b\u5b9e\u65bd\u56fd\u5185\u6700\u4f4e\u7a0e\u7684\u9009\u62e9\uff0c\u4f7f\u5404\u53f8\u6cd5\u7ba1\u8f96\u533a\u6709\u6743\u4f18\u5148\u4e8eIIR\u548cUTPR\u5bf9\u8be5\u53f8\u6cd5\u7ba1\u8f96\u533a\u5185\u7684\u4efb\u4f55\u4f4e\u7a0e\u5229\u6da6\u5f81\u6536\u8865\u5145\u7a0e\u3002<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p><strong>\u6fb3\u5927\u5229\u4e9a\u7b2c\u4e8c\u652f\u67f1\u7684\u5b9e\u65bd<\/strong><\/p>\n\n\n\n<p>2023\u5e745\u67089\u65e5\uff0c\u4f5c\u4e3a<a href=\"https:\/\/budget.gov.au\/content\/documents.htm\">2023-24\u5e74\u9884\u7b97<\/a>\u7684\u4e00\u90e8\u5206\uff0c\u653f\u5e9c\u5ba3\u5e03\u5c06\u5b9e\u65bdOECD\/G20\u53cc\u652f\u67f1\u89e3\u51b3\u65b9\u6848\u7b2c\u4e8c\u652f\u67f1\u7684\u5173\u952e\u65b9\u9762\uff0c\u4ee5\u5e94\u5bf9\u6570\u5b57\u5316\u7ecf\u6d4e\u5e26\u6765\u7684\u7a0e\u6536\u6311\u6218\u3002\u653f\u5e9c\u5df2\u63d0\u8bae\u8fdb\u884c\u6539\u9769\uff0c<a href=\"https:\/\/www.ato.gov.au\/about-ato\/new-legislation\/in-detail\/international\/implementation-of-a-global-minimum-tax-and-a-domestic-minimum-tax\">\u4ee5\u5b9e\u65bd\u5168\u7403\u6700\u4f4e\u7a0e\u548c\u56fd\u5185\u6700\u4f4e\u7a0e<\/a>\u3002<\/p>\n\n\n\n<p><strong>\u7a0e\u52a1\u5c40<\/strong><strong>\u5b9e\u65bd\u60c5\u51b5<\/strong><\/p>\n\n\n\n<p>\u5c3d\u7ba1\u8be5\u63aa\u65bd\u5c1a\u672a\u6210\u4e3a\u6cd5\u5f8b\uff0c\u4f46\u5df2\u5728\u91c7\u53d6\u63aa\u65bd\u63a8\u52a8\u5176\u6210\u4e3a\u6cd5\u5f8b\u3002\u8fd9\u5305\u62ec\u8bbe\u8ba1\u56fd\u5185\u7533\u62a5\u8868\u5e76\u5728\u9996\u6b21\u7533\u62a5\u4e4b\u524d\u5f00\u53d1\u7ba1\u7406\u8be5\u63aa\u65bd\u6240\u9700\u7684\u7cfb\u7edf\uff0c\u9996\u6b21\u7533\u62a5\u622a\u6b62\u65e5\u671f\u4e3a2026\u5e746\u670830\u65e5\u3002<\/p>\n\n\n\n<p>\u6b64\u5916\uff0c\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40\u8fd8\u8fdb\u884c\u4e86<a href=\"https:\/\/www.ato.gov.au\/about-ato\/consultation\/in-detail\/matters\/matters-under-consultation\/business#BK_202307\">\u65e9\u671f\u516c\u4f17\u54a8\u8be2<\/a>\uff0c\u76ee\u7684\u5728\u4e8e\uff1a<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<ul class=\"wp-block-list\">\n<li>\u63d0\u4f9b\u6709\u5173\u9884\u7b97\u5ba3\u5e03\u7b2c\u4e8c\u652f\u67f1GloBE\u63aa\u65bd\u7684\u521d\u6b65\u6559\u80b2\u548c\u8ba4\u8bc6\uff1b<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5bfb\u6c42\u6709\u5173\u5b9e\u65bd\u65b0\u7684\u5168\u7403\u548c\u56fd\u5185\u6700\u4f4e\u7a0e\u5bf9\u884c\u653f\u3001\u5408\u89c4\u548c\u7cfb\u7edf\u5f71\u54cd\u7684\u53cd\u9988\u3002<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p>\u81ea2024\u5e742\u67081\u65e5\u8d77\uff0c\u4ed6\u4eec\u4e0e\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u3001\u884c\u4e1a\u56e2\u4f53\u548c\u6570\u5b57\u670d\u52a1\u63d0\u4f9b\u5546\uff08DSP\uff09\u5171\u4e3e\u884c\u4e8625\u6b21\u54a8\u8be2\u4f1a\u8bae\u3002<\/p>\n\n\n\n<p>\u4e0eDSP\u7684\u78cb\u5546\u4ecd\u5728\u7ee7\u7eed\uff0c\u4ed6\u4eec\u76ee\u524d\u6b63\u5728\u8003\u8651\u672a\u6765\u7531\u7a0e\u52a1\u5c40\u4e3b\u5bfc\u7684\u78cb\u5546\u3002<\/p>\n\n\n\n<p>\u4e3b\u8981\u54a8\u8be2\u53cd\u9988\u548c\u53d1\u73b0<\/p>\n\n\n\n<p>\u8fc4\u4eca\u4e3a\u6b62\uff0c\u54a8\u8be2\u7684\u4e3b\u8981\u8bae\u9898\u5305\u62ec\uff1a<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<ul class=\"wp-block-list\">\n<li>\u89c4\u5219\u751f\u6548\u65f6\u7684\u51c6\u5907\u7a0b\u5ea6\u5404\u4e0d\u76f8\u540c<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GloBE\u89c4\u5219\u5e26\u6765\u7684\u91cd\u5927\u5408\u89c4\u6311\u6218<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u83b7\u53d6GloBE\u4fe1\u606f\u56de\u62a5\uff08GIR\uff09\u6240\u9700\u7684\u6570\u636e\u70b9\u65f6\u53ef\u80fd\u5b58\u5728\u6280\u672f\u56f0\u96be\u3002<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p><strong>\u83b7\u53d6GIR\u6570\u636e\u70b9<\/strong><\/p>\n\n\n\n<p>\u8fc4\u4eca\u4e3a\u6b62\u6536\u5230\u7684\u53cd\u9988\u8868\u660e\uff0c\u5bf9\u4e8e\u8bb8\u591a\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u800c\u8a00\uff1a<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<ul class=\"wp-block-list\">\n<li>GIR\u6240\u9700\u7684\u6570\u636e\u70b9\u975e\u5e38\u5e7f\u6cdb\uff0c\u53ef\u80fd\u9700\u8981\u7cfb\u7edf\u66f4\u6539\u6216\u4eba\u5de5\u5e72\u9884\uff1b<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u9274\u4e8e\u9700\u8981\u8fdb\u884c\u7cfb\u7edf\u66f4\u65b0\uff0c\u4f01\u4e1a\u9762\u4e34\u7684\u4e00\u4e2a\u5173\u952e\u6311\u6218\u662f\u5efa\u7acb\u7cfb\u7edf\u4ee5\u5c65\u884c\u4e49\u52a1\u6240\u9700\u7684\u65f6\u95f4\u548c\u8d44\u6e90\u3002<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p><strong>\u6fb3\u5927\u5229\u4e9a\u7279\u5b9a\u7684\u7ba1\u7406\u548c\u95ee\u9898<\/strong><strong>\u89e3\u91ca<\/strong><\/p>\n\n\n\n<p>\u5229\u76ca\u76f8\u5173\u8005\u63d0\u51fa\u4e86\u5404\u79cd\u5173\u4e8e\u5728\u9881\u5e03GloBE\u89c4\u5219\u65f6\u5bf9\u89c4\u5219\u7684\u7ba1\u7406\u548c\u89e3\u91ca\u7684\u8bdd\u9898\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<ul class=\"wp-block-list\">\n<li>\u53ef\u80fd\u9002\u7528\u7684\u5904\u7f5a\uff1b<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5b89\u5168\u6e2f\uff0c\u4e00\u4e9b\u54a8\u8be2\u8005\u8868\u793a\uff0c\u53ef\u80fd\u4f1a\u4e25\u91cd\u4f9d\u8d56\u7531OECD\/G20BEPS\u5305\u5bb9\u6027\u6846\u67b6\u5236\u5b9a\u7684\u5b89\u5168\u6e2f\uff1b<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e0e\u6fb3\u5927\u5229\u4e9a\u6240\u5f97\u7a0e\u5236\u5ea6\u6f5c\u5728\u4e92\u52a8\u76f8\u5173\u7684\u89e3\u91ca\u95ee\u9898\u3002<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p>\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u4eba\u4eec\u8bef\u4ee5\u4e3a\u4ed6\u4eec\u80fd\u591f\u63d0\u4f9b\u5728\u7ecf\u5408\u7ec4\u7ec7\/G20\u7684GloBE\u89c4\u5219\u4ee5\u5916\u7684\u8fdb\u4e00\u6b65\u4f18\u60e0\u548c\u7b80\u5316\uff0c\u4ee5\u964d\u4f4e\u5408\u89c4\u6210\u672c\u3002\u54a8\u8be2\u8005\u88ab\u544a\u77e5\uff0c\u4e3a\u4e86\u786e\u4fdd\u5408\u683c\uff0c\u4ed6\u4eec\u65e0\u6cd5\u63d0\u4f9b\u4e0e\u7ecf\u5408\u7ec4\u7ec7\/G20\u300aGloBE\u89c4\u5219\u3001\u6ce8\u91ca\u548c\u5f81\u7ba1\u6307\u5357\u300b\u4e0d\u4e00\u81f4\u7684\u884c\u653f\u4f18\u60e0\u6216\u7b80\u5316\u3002<\/p>\n\n\n\n<p>\u968f\u7740\u7acb\u6cd5\u8349\u6848\u7684\u53d1\u5e03\uff0c\u4ed6\u4eec\u63d0\u8bae\u5728\u9002\u5f53\u7684\u65f6\u5019\u8fdb\u884c\u8fdb\u4e00\u6b65\u7684\u516c\u4f17\u54a8\u8be2\u3002\u51e0\u4f4d\u54a8\u8be2\u8005\u8868\u793a\uff0c\u4ed6\u4eec\u6b63\u5728\u5bfb\u6c42\u5ba1\u67e5\u7acb\u6cd5\u548c\u89e3\u91ca\u5907\u5fd8\u5f55\uff0c\u7136\u540e\u518d\u786e\u5b9a\u8ba8\u8bba\u7ba1\u7406\u548c\u6280\u672f\u89e3\u91ca\u6709\u5173\u7684\u6f5c\u5728\u4e3b\u9898\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u65b0\u52a0\u5761\"><strong>\u65b0\u52a0\u5761\uff1a<\/strong><\/h2>\n\n\n\n<p>\u5c31\u5f15\u5165\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff0c\u4ee5\u53ca\u5b9e\u65bd2024\u5e74\u9884\u7b97\u58f0\u660e\u5185\u7a0e\u6536\u63aa\u65bd\u7684\u7acb\u6cd5\u8349\u6848\uff0c\u542f\u52a8\u516c\u4f17\u54a8\u8be2\uff08<a href=\"https:\/\/www.orbitax.com\/news\/archive.php\/Overview-of-Tax-Changes-in-Sin-54987\">\u56de\u987e\u6b64\u524d\u62a5\u9053<\/a>\uff09\u3002\u610f\u89c1\u5f81\u8be2\u7684\u622a\u6b62\u65e5\u671f\u4e3a2024\u5e747\u67085\u65e5\u3002<\/p>\n\n\n\n<p>\u54a8\u8be2\u7684\u8981\u70b9\u2014\u2014<a href=\"https:\/\/www.mof.gov.sg\/news-publications\/public-consultations\/public-consultation-on-proposed-multinational-enterprise-(minimum-tax)-bill-and-subsidiary-legislation\">\u5c31\u62df\u8bae\u7684\u8de8\u56fd\u4f01\u4e1a\uff08\u6700\u4f4e\u7a0e\uff09\u6cd5\u6848\u548c\u9644\u5c5e\u7acb\u6cd5\u8fdb\u884c\u516c\u4f17\u54a8\u8be2<\/a><\/p>\n\n\n\n<p><strong>\u54a8\u8be2\u8303\u56f4<\/strong><\/p>\n\n\n\n<p>1.\u62df\u8bae\u7684\u6cd5\u6848\u548c\u9644\u5c5e\u7acb\u6cd5\u5c06\u5f15\u5165\u4e0b\u8bb0\u5173\u952e\u53d8\u5316\uff0c\u9002\u7528\u4e8e\u8303\u56f4\u5185\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\uff0c\u5373\u5728\u524d\u56db\u4e2a\u8d22\u653f\u5e74\u5ea6\u4e2d\u81f3\u5c11\u6709\u4e24\u4e2a\u8d22\u653f\u5e74\u5ea6\u96c6\u56e2\u5e74\u6536\u5165\u8fbe\u5230\u6216\u8d85\u8fc77.5\u4ebf\u6b27\u5143\u7684\u96c6\u56e2\u3002\u62df\u8bae\u7684\u53d8\u66f4\u5c06\u4e8e2025\u5e741\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\u751f\u6548\uff1a<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<ul class=\"wp-block-list\">\n<li>\u5bf9\u8303\u56f4\u5185\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\uff0c\u5c31\u5176\u5728\u65b0\u52a0\u5761\u7ecf\u8425\u7684\u96c6\u56e2\u5b9e\u4f53\u7684\u4efb\u4f55\u4f4e\u7a0e\u5229\u6da6\u9002\u7528DTT\uff0c\u4ee5\u786e\u4fdd\u5bf9\u8303\u56f4\u5185\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u4f4d\u4e8e\u65b0\u52a0\u5761\u7684\u7ec4\u6210\u5b9e\u4f53\u5f81\u6536\u7684\u5b9e\u9645\u7a0e\u7387\u81f3\u5c11\u4e3a15%\u3002<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5bf9\u8303\u56f4\u5185\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\uff0c\u5c31\u5176\u5728\u65b0\u52a0\u5761\u5883\u5916\u7ecf\u8425\u7684\u96c6\u56e2\u5b9e\u4f53\u7684\u4efb\u4f55\u4f4e\u7a0e\u5229\u6da6\u9002\u7528IIR\u2014\u2014\u5728\u62df\u8bae\u7acb\u6cd5\u4e2d\u79f0\u4e3a\u8de8\u56fd\u4f01\u4e1a\u8865\u5145\u7a0e\uff08MTT\uff09\u3002\u8fd9\u662f\u4e3a\u4e86\u786e\u4fdd\u5bf9\u8303\u56f4\u5185\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u4f4d\u4e8e\u65b0\u52a0\u5761\u5883\u5916\u7684\u7ec4\u6210\u5b9e\u4f53\u5f81\u6536\u7684\u5b9e\u9645\u7a0e\u7387\u81f3\u5c11\u4e3a15%\u3002<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p>2.\u62df\u8bae\u7684\u300a\u8de8\u56fd\u4f01\u4e1a\uff08\u6700\u4f4e\u7a0e\uff09\u6cd5\u6848\u300b\u5982\u679c\u901a\u8fc7\u6210\u4e3a\u6cd5\u5f8b\uff0c\u5c06\u88ab\u89c6\u4e3a\u4e0e\u300a1947\u5e74\u6240\u5f97\u7a0e\u6cd5\u300b\uff08ITA\uff09\u5408\u4e3a\u4e00\u4f53\u3002ITA\u9002\u7528\u7684\u67d0\u4e9b\u6761\u6b3e\uff08\u4f8b\u5982\u7ba1\u7406\u3001\u6267\u884c\u548c\u4e0a\u8bc9\uff09\u4e5f\u5c06\u9002\u7528\u4e8eDTT\u548cMTT\uff0c\u62df\u8bae\u6cd5\u6848\u5c06\u5bf9\u6b64\u4f5c\u51fa\u4fee\u6539\u3002<\/p>\n\n\n\n<p>3.DTT\u548cMTT\u7684\u4e3b\u8981\u6761\u6b3e\u5305\u62ec\uff1a<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<ul class=\"wp-block-list\">\n<li>\u8303\u56f4\u5185\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u7684\u6ce8\u518c\u3002\u8303\u56f4\u5185\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u5fc5\u987b\u901a\u77e5\u5ba1\u8ba1\u957f\u5176\u6ce8\u518c\u8d23\u4efb\u3002<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>DTT\u7684\u4e49\u52a1\u3002\u8303\u56f4\u5185\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u5fc5\u987b\u6307\u5b9a\u4f4d\u4e8e\u65b0\u52a0\u5761\u7684\u7ec4\u6210\u5b9e\u4f53\u4f5c\u4e3aDTT\u76ee\u7684\u7684\u6307\u5b9a\u672c\u5730DTT\u7533\u62a5\u5b9e\u4f53\uff08DFE\uff09\u3002DFE\u5fc5\u987b\u5728\u6bcf\u4e2a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e15\u4e2a\u6708\u5185\uff08\u6216\u8fc7\u6e21\u5e74\u7ed3\u675f\u540e18\u4e2a\u6708\u5185\uff09\u63d0\u4ea4DTT\u7533\u62a5\u8868\u3002\u4efb\u4f55\u5e94\u4ed8DTT\u5fc5\u987b\u5728\u7533\u62a5\u5230\u671f\u65e5\u540e\u4e00\u4e2a\u6708\u5185\u652f\u4ed8\u3002\u5982\u679cDFE\u672a\u80fd\u652f\u4ed8DTT\uff0c\u5219\u53ef\u4ee5\u8fde\u5e26\u65b9\u5f0f\u5411\u4f4d\u4e8e\u65b0\u52a0\u5761\u7684\u5176\u4ed6\u7ec4\u6210\u5b9e\u4f53\u6536\u53d6DTT\u3002\u6839\u636e\u6761\u4ef6\uff0c\u8303\u56f4\u5185\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u8fd8\u53ef\u4ee5\u9009\u62e9\u5728\u5176\u5206\u914d\u7684DTT\u4e0a\u5355\u72ec\u8bc4\u4f30\u67d0\u4e9b\u7ec4\u6210\u5b9e\u4f53\u3002<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>MTT\u7684\u4e49\u52a1\u3002\u8303\u56f4\u5185\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u7684\u7ec4\u6210\u5b9e\u4f53\u5fc5\u987b\u6307\u5b9a\u4f4d\u4e8e\u65b0\u52a0\u5761\u7684\u7ec4\u6210\u5b9e\u4f53\u4f5c\u4e3a\u6307\u5b9a\u7684\u672c\u5730\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680\uff08GloBE\uff09\u4fe1\u606f\u7533\u62a5\u5b9e\u4f53\uff08GFE\uff09\uff0c\u4ee5\u7528\u4e8eMTT\u76ee\u7684\u3002\u5982\u679c\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u5728\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u7533\u62a5\u5b9e\u4f53\u5c1a\u672a\u63d0\u4ea4\u7c7b\u4f3c\u7684\u7533\u62a5\u8868\uff0c\u5219GFE\u5fc5\u987b\u5728\u6bcf\u4e2a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e15\u4e2a\u6708\u5185\uff08\u6216\u8fc7\u6e21\u5e74\u7ed3\u675f\u540e18\u4e2a\u6708\u5185\uff09\u5728\u65b0\u52a0\u5761\u63d0\u4ea4GloBE\u4fe1\u606f\u7533\u62a5\u8868\u3002\u5982\u679c\u5df2\u5728\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f96\u533a\u63d0\u4ea4\u4e86\u7c7b\u4f3c\u7684\u7533\u62a5\u8868\uff0cGFE\u5fc5\u987b\u901a\u77e5\u5ba1\u8ba1\u957f\u7533\u62a5\u5b9e\u4f53\u53ca\u5176\u6240\u5728\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u8be6\u7ec6\u4fe1\u606f\u3002\u6b64\u5916\uff0c\u4f4d\u4e8e\u65b0\u52a0\u5761\u4e14\u987b\u7f34\u7eb3MTT\u7684\u6bcd\u516c\u53f8\u5b9e\u4f53\u5fc5\u987b\u5728\u6bcf\u4e2a\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e15\u4e2a\u6708\u5185\uff08\u6216\u8fc7\u6e21\u5e74\u7ed3\u675f\u540e18\u4e2a\u6708\u5185\uff09\u63d0\u4ea4MTT\u7533\u62a5\u8868\uff0c\u5e76\u4e14\u4efb\u4f55\u5e94\u4ed8\u7684MTT\u5fc5\u987b\u5728\u7533\u62a5\u8868\u5230\u671f\u65e5\u540e\u4e00\u4e2a\u6708\u5185\u652f\u4ed8\u3002<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p>ITA\u7684\u62df\u8bae\u4fee\u6b63\u6848<\/p>\n\n\n\n<p>4.\u62df\u8bae\u6cd5\u6848\u8fd8\u5305\u542b\u5bf9ITA\u7684\u4fee\u6b63\u6848\u3002\u8fd9\u4e9b\u4fee\u6b63\u6848\u65e8\u5728\u660e\u786e\u548c\u786e\u5b9a\u65b0\u52a0\u5761\u548c\u5916\u56fd\u53f8\u6cd5\u7ba1\u8f96\u533a\u6839\u636eBEPS2.0\u5021\u8bae\u7b2c\u4e8c\u652f\u67f1\u5f81\u6536\u7684\u7a0e\u6536\u7684\u6240\u5f97\u7a0e\u5904\u7406\u3002\u5176\u4e2d\u5305\u62ec\u8fd9\u4e9b\u7a0e\u6536\u662f\u5426\u6709\u8d44\u683c\u83b7\u5f97\u7a0e\u6536\u51cf\u514d\u548c\u5916\u56fd\u7a0e\u6536\u62b5\u514d\uff0c\u4ee5\u53ca\u5b83\u4eec\u662f\u5426\u6ee1\u8db3\u5916\u56fd\u6765\u6e90\u6536\u5165\u8c41\u514d\u5236\u5ea6\u7684\u6761\u4ef6\u3002<\/p>\n\n\n\n<p>\u62df\u8bae\u7684\u9644\u5c5e\u7acb\u6cd5<\/p>\n\n\n\n<p>5.\u62df\u8bae\u7684\u9644\u5c5e\u7acb\u6cd5\u8be6\u7ec6\u8bf4\u660e\u4e86\u5bf9\u8d22\u52a1\u4f1a\u8ba1\u51c0\u6536\u5165\u6216\u4e8f\u635f\u4ee5\u53ca\u7b26\u5408\u6761\u4ef6\u7684\u7a0e\u52a1\u8d39\u7528\u7684\u8c03\u6574\uff0c\u4ee5\u4fbf\u6839\u636eGloBE\u793a\u8303\u89c4\u5219\u8ba1\u7b97\u6709\u6548\u7a0e\u7387\u548c\u8865\u8db3\u7a0e\u3002<\/p>\n\n\n\n<p>\u2014<\/p>\n\n\n\n<p><a href=\"https:\/\/www.mof.gov.sg\/news-publications\/public-consultations\/public-consultation-on-proposed-income-tax-(amendment)-bill-2024\">2024\u5e74\u62df\u8bae\u6240\u5f97\u7a0e\uff08\u4fee\u8ba2\uff09\u6cd5\u6848\u7684\u516c\u5f00\u54a8\u8be2<\/a><\/p>\n\n\n\n<p>\u54a8\u8be2\u8303\u56f4<\/p>\n\n\n\n<p>2024\u5e74\u9884\u7b97\u4fee\u6b63\u6848<\/p>\n\n\n\n<p>1.\u670915\u9879\u62df\u8bae\u4fee\u6b63\u6848\uff0c\u4ee5\u5b9e\u65bd2024\u5e742\u670816\u65e52024\u5e74\u9884\u7b97\u58f0\u660e\u4e2d\u5ba3\u5e03\u7684\u63aa\u65bd\u3002\u4e3b\u8981\u4fee\u6b63\u6848\u5305\u62ec\u4ee5\u4e0b\u5185\u5bb9\uff1a<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<ul class=\"wp-block-list\">\n<li>\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u9000\u7a0e\uff0c\u5e76\u4e3a\u7b26\u5408\u6761\u4ef6\u7684\u516c\u53f8\u63d0\u4f9bCIT\u9000\u7a0e\u73b0\u91d1\u8865\u52a9\u3002\u4e3a\u4e86\u5e2e\u52a9\u516c\u53f8\u7ba1\u7406\u4e0d\u65ad\u4e0a\u6da8\u7684\u6210\u672c\uff0c2024\u8bc4\u4f30\u5e74\u5ea6\uff08YA\uff09\u5c06\u63d0\u4f9b\u76f8\u5f53\u4e8e\u5e94\u7eb3\u7a0e\u989d50%\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u56de\u6263\u3002\u57282023\u5e74\u96c7\u7528\u81f3\u5c11\u4e00\u540d\u672c\u5730\u5458\u5de5\u7684\u516c\u53f8\u5c06\u4ee5\u73b0\u91d1\u652f\u4ed8\u7684\u5f62\u5f0f\u83b7\u5f97\u81f3\u5c112,000\u7f8e\u5143\u7684\u798f\u5229\u3002\u516c\u53f8\u53ef\u80fd\u83b7\u5f97\u7684\u6700\u9ad8\u603b\u798f\u5229\u4e3a40,000\u7f8e\u5143\u3002<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u53ef\u9000\u8fd8\u6295\u8d44\u62b5\u514d\uff08RIC\uff09\u3002\u4e3a\u4e86\u63d0\u9ad8\u65b0\u52a0\u5761\u5bf9\u6295\u8d44\u7684\u5438\u5f15\u529b\uff0c\u8d22\u653f\u90e8\u5c06\u63a8\u51faRIC\uff0c\u5b83\u5c06\u5728\u6279\u51c6\u7684\u57fa\u7840\u4e0a\u652f\u6301\u7b26\u5408\u6761\u4ef6\u7684\u6d3b\u52a8\u9ad8\u8fbe50%\u7684\u5408\u683c\u652f\u51fa\u3002\u8fd9\u4e9b\u62b5\u514d\u989d\u5c06\u62b5\u6d88\u5e94\u7f34\u7eb3\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u3002\u4efb\u4f55\u672a\u4f7f\u7528\u7684\u7a0e\u6536\u62b5\u514d\u5c06\u5728\u56db\u5e74\u5185\u4ee5\u73b0\u91d1\u5f62\u5f0f\u9000\u8fd8\u7ed9\u516c\u53f8\u3002<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e2a\u4eba\u6240\u5f97\u7a0e\uff08PIT\uff09\u56de\u6263\u3002\u8003\u8651\u5230\u751f\u6d3b\u6210\u672c\u95ee\u9898\uff0c2024\u8bfe\u7a0e\u5e74\uff0c\u6240\u6709\u7a0e\u52a1\u5c45\u6c11\u4e2a\u4eba\u5c06\u83b7\u5f97\u5e94\u7eb3\u7a0e\u989d50%\u7684\u4e2a\u4eba\u6240\u5f97\u7a0e\u9000\u7a0e\u3002\u9000\u7a0e\u4e0a\u9650\u4e3a\u6bcf\u4f4d\u7eb3\u7a0e\u4eba200\u65b0\u5143\u3002<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u53d7\u629a\u517b\u4eba\u76f8\u5173\u51cf\u514d\u7684\u5e74\u6536\u5165\u95e8\u69db\u3002\u4e3a\u4e86\u8ba9\u66f4\u591a\u4f9b\u517b\u53d7\u629a\u517b\u5bb6\u5ead\u6210\u5458\u7684\u7eb3\u7a0e\u4eba\u4eab\u53d7\u53d7\u629a\u517b\u4eba\u76f8\u5173\u51cf\u514d\uff0c\u540c\u65f6\u8ba9\u53d7\u629a\u517b\u5bb6\u5ead\u6210\u5458\u6709\u7075\u6d3b\u6027\u53bb\u505a\u4e00\u4e9b\u5de5\u4f5c\uff0c\u4ece2025\u8bfe\u7a0e\u5e74\u8d77\uff0c\u7b26\u5408\u6761\u4ef6\u7684\u53d7\u629a\u517b\u4eba\u6216\u7167\u987e\u8005\u7684\u5e74\u6536\u5165\u95e8\u69db\u5c06\u4ece4,000\u65b0\u5143\u63d0\u9ad8\u52308,000\u65b0\u5143\u3002<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6d77\u5916\u4eba\u9053\u4e3b\u4e49\u63f4\u52a9\u7a0e\u6536\u51cf\u514d\u8ba1\u5212\uff08OHAS\uff09\u3002\u4e3a\u9f13\u52b1\u5411\u6d77\u5916\u7d27\u6025\u4eba\u9053\u4e3b\u4e49\u63f4\u52a9\u4e8b\u4e1a\u6350\u6b3e\uff0cOHAS\u5c06\u4e8e2025\u5e741\u67081\u65e5\u81f32028\u5e7412\u670831\u65e5\u8bd5\u884c\u56db\u5e74\u3002OHAS\u5c06\u4e3a\u4e2a\u4eba\u548c\u4f01\u4e1a\u6350\u8d60\u8005\u63d0\u4f9b100%\u7684\u7a0e\u6536\u51cf\u514d\uff0c\u7528\u4e8e\u901a\u8fc7\u6307\u5b9a\u6148\u5584\u673a\u6784\u8fdb\u884c\u7684\u7b26\u5408\u6761\u4ef6\u7684\u6d77\u5916\u73b0\u91d1\u6350\u8d60\u4ee5\u53ca\u5411\u7d27\u6025\u4eba\u9053\u4e3b\u4e49\u63f4\u52a9\u7b79\u6b3e\u4eba\u6350\u8d60\u7684\u6350\u8d60\uff0c\u8fd9\u4e9b\u6350\u8d60\u4eba\u5fc5\u987b\u6301\u6709\u6148\u5584\u4e8b\u52a1\u4e13\u5458\u9881\u53d1\u7684\u6709\u6548\u5916\u56fd\u6148\u5584\u7b79\u6b3e\u8bb8\u53ef\u8bc1\u3002OHAS\u4e0b\u7684\u7a0e\u6536\u51cf\u514d\u4e0a\u9650\u4e3a\u6350\u8d60\u8005\u6cd5\u5b9a\u6536\u5165\u768440%\u3002<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p>\u5176\u4ed6\u62df\u8bae\u4fee\u6b63\u6848<\/p>\n\n\n\n<p>2.\u8d22\u653f\u90e8\u5b9a\u671f\u5ba1\u67e5\u65b0\u52a0\u5761\u7684\u6240\u5f97\u7a0e\u5236\u5ea6\uff0c\u63d0\u51fa\u4e86\u4e03\u9879\u62df\u8bae\u4fee\u6b63\u6848\uff0c\u4ee5\u66f4\u597d\u5730\u53cd\u6620\u653f\u7b56\u76ee\u6807\u5e76\u6539\u5584\u7a0e\u6536\u7ba1\u7406\u3002\u5176\u4e2d\u5305\u62ec\u62df\u8bae\u7684\u4fee\u8ba2\uff1a\uff08i\uff09\u6269\u5927\u6240\u5f97\u7a0e\u6cd5\u7b2c10H\u6761\u89c4\u5b9a\u7684\u5408\u683c\u8bc1\u5238\u501f\u8d37\u6216\u56de\u8d2d\u5b89\u6392\u7684\u8303\u56f4\uff0c\u4ee5\u53ca\uff08ii\uff09\u514d\u96642026\u5e74\u81f32030\u5e74\u7eb3\u7a0e\u5e74\u5ea6\u671f\u95f4\u4e2a\u4eba\u72ec\u8d44\u7ecf\u8425\u8005\u548c\u5408\u4f19\u4f01\u4e1a\u63d0\u4f9b\u9884\u4f30\u5e94\u7a0e\u6536\u5165\u7684\u8981\u6c42\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u7acb\u9676\u5b9b\"><strong>\u7acb\u9676\u5b9b\uff1a<\/strong><\/h2>\n\n\n\n<p>\u7acb\u9676\u5b9b\u5df2\u4e8e<a href=\"https:\/\/www.e-tar.lt\/portal\/lt\/legalAct\/bda102502fb011efbdaea558de59136c\">2024\u5e746\u670821\u65e5\u5728\u300a\u5b98\u65b9\u516c\u62a5\u300b\u4e0a\u53d1\u5e03\u7b2c2024-11391\u53f7\u547d\u4ee4<\/a>\uff0c\u8be5\u547d\u4ee4\u89c4\u5b9a\u4e86\u6839\u636e2022\u5e7412\u670814\u65e5\u7406\u4e8b\u4f1a\u6307\u4ee4\uff08EU\uff092022\/2523\u63d0\u4ea4\u6709\u5173\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u6240\u9700\u4fe1\u606f\u901a\u77e5\uff08\u901a\u77e5\uff09\u7684\u7a0b\u5e8f\u3002\u5982\u524d\u6240\u8ff0\uff0c\u7acb\u9676\u5b9b\u9009\u62e9\u63a8\u8fdf\u9002\u7528\u4e3b\u8981\u89c4\u5219\uff0c\u5305\u62ec\u6536\u5165\u7eb3\u5165\u89c4\u5219\uff08IIR\uff09\u548c\u4f4e\u7a0e\u652f\u4ed8\/\u5229\u6da6\u89c4\u5219\uff08UTPR\uff09\uff0c\u56e0\u6b64\uff0c\u5728\u9009\u62e9\u63a8\u8fdf\u9009\u9879\u65f6\u53ea\u8f6c\u7f6e\u4e86\u6307\u4ee4\u8981\u6c42\u7684\u6761\u6b3e\u3002\u8fd9\u5305\u62ec\u76f8\u5173\u5b9a\u4e49\u3001\u786e\u5b9a\u96c6\u56e2\u6210\u5458\u6240\u5728\u5730\u7684\u89c4\u5219\u3001\u62a5\u544a\u8981\u6c42\u3001\u4e0e\u63a8\u8fdf\u6709\u5173\u7684\u8fc7\u6e21\u89c4\u5219\u548c\u67d0\u4e9b\u5176\u4ed6\u89c4\u5b9a\u3002\u7b2c2024-11391\u53f7\u547d\u4ee4\u89c4\u5b9a\u4e86\u63d0\u4ea4\u6240\u9700\u4fe1\u606f\u901a\u77e5\uff08\u901a\u77e5\uff09\u7684\u7a0b\u5e8f\u3002\u901a\u77e5\u5fc5\u987b\u901a\u8fc7\u56fd\u5bb6\u7a0e\u52a1\u76d1\u5bdf\u5c40\uff08STI\uff09\u95e8\u6237\u4ee5\u7535\u5b50\u65b9\u5f0f\u63d0\u4ea4\uff08\u548c\u4fee\u8ba2\uff09\uff0c\u5305\u62ec\u6709\u5173\u6307\u5b9a\u7533\u62a5\uff08\u62a5\u544a\uff09\u5b9e\u4f53\u7684\u63d0\u540d\u7684\u901a\u77e5\u3001\u786e\u8ba4\u5411\u6307\u5b9a\u7533\u62a5\u5b9e\u4f53\u4f20\u8f93\u6570\u636e\u7684\u901a\u77e5\u4ee5\u53ca\u6709\u5173\u96c6\u56e2\u56fd\u9645\u6d3b\u52a8\u521d\u59cb\u9636\u6bb5\u7684\u901a\u77e5\u3002<\/p>\n\n\n\n<p>\u8be5\u6cd5\u5f8b\u548c\u547d\u4ee4\u5747\u4e8e2024\u5e747\u67081\u65e5\u751f\u6548\uff0c\u9002\u7528\u4e8e2023\u5e7412\u670831\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\u3002\u70b9\u51fb<a href=\"https:\/\/www.vmi.lt\/evmi\/-\/informacinis-prane-c5-a1imas-d-c4-97l-lietuvos-respublikos-minimalaus-subjekt-c5-b3-grupi-c5-b3-apmokestinimo-lygio-u-c5-betikrinimo-c4-afstatymo-pri\">\u94fe\u63a5<\/a>\u67e5\u770bSTI\u53d1\u5e03\u7684\u5173\u4e8e\u901a\u8fc7\u5168\u7403\u6700\u4f4e\u7a0e\u6cd5\u548c\u901a\u77e5\u7a0b\u5e8f\u547d\u4ee4\u7684\u901a\u77e5\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u4e39\u9ea6\"><strong>\u4e39\u9ea6\uff1a<\/strong><\/h2>\n\n\n\n<p>\u4e39\u9ea6\u5728\u5b98\u65b9\u516c\u62a5\u4e0a\u516c\u5e03\u4e86<a href=\"https:\/\/www.retsinformation.dk\/eli\/lta\/2024\/684\">2024\u5e746\u670811\u65e5\u7b2c684\u53f7\u6cd5\u5f8b<\/a>\uff0c\u8be5\u6cd5\u5f8b\u5f15\u5165\u4e86\u4fee\u6b63\u6848\uff0c\u4ee5\u786e\u4fdd\u300a\u6700\u4f4e\u7a0e\u6cd5\u300b\u5b8c\u5168\u7b26\u5408\u7ecf\u5408\u7ec4\u7ec7\u5173\u4e8e\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u793a\u8303\u89c4\u5219\u548c\u884c\u653f\u6307\u5357\u3002\u5177\u4f53\u800c\u8a00\uff0c\u5f15\u5165\u4e86\u4fdd\u969c\u89c4\u5219\uff0c\u4ee5\u9632\u6b62\u96c6\u56e2\u8fbe\u6210\u89c4\u907f\u5b89\u6392\uff0c\u4ee5\u671f\u5229\u7528\u300a\u6700\u4f4e\u7a0e\u6cd5\u300b\u4e2d\u5173\u4e8e\u6839\u636e\u96c6\u56e2\u56fd\u522b\u62a5\u544a\u5c06\u9644\u52a0\u7a0e\u8bbe\u5b9a\u4e3a\u96f6\u7684\u7279\u6b8a\u8fc7\u6e21\u89c4\u5219\u3002\u8fd8\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u7684\u884c\u653f\u6307\u5357\uff0c\u81ea2023\u5e7412\u6708\u8d77\u5236\u5b9a\u4e86\u7b80\u5316\u7684\u8ba1\u7b97\u89c4\u5219\uff0c\u4ee5\u5e94\u7528\u6c38\u4e45\u8c41\u514d\uff08\u4f8b\u5916\uff09\u6761\u6b3e\uff08\u5b89\u5168\u6e2f\uff09\u3002<\/p>\n\n\n\n<p>\u9664\u4e86\u6700\u4f4e\u7a0e\u4fee\u6b63\u6848\u5916\uff0c\u7b2c684\u53f7\u6cd5\u5f8b\u8fd8\u89c4\u5b9a\u4fee\u6539\u4e39\u9ea6\u5bf9\u975e\u5408\u4f5c\u7ba1\u8f96\u533a\u91c7\u53d6\u9632\u5fa1\u63aa\u65bd\u7684\u7ba1\u8f96\u533a\u540d\u5355\uff0c\u4f7f\u8be5\u540d\u5355\u4e0e\u6b27\u76df\u7684\u975e\u5408\u4f5c\u7a0e\u6536\u7ba1\u8f96\u533a\u540d\u5355\u4e00\u81f4\u3002\u8fd9\u5305\u62ec\u9a71\u9010\u5df4\u54c8\u9a6c\u3001\u4f2f\u5229\u5179\u3001\u585e\u820c\u5c14\u4ee5\u53ca\u7279\u514b\u65af\u548c\u51ef\u79d1\u65af\u7fa4\u5c9b\u3002<\/p>\n\n\n\n<p>\u7b2c684\u53f7\u6cd5\u5f8b\u4e8e2024\u5e747\u67081\u65e5\u751f\u6548\uff0c\u4f46\u300a\u6700\u4f4e\u7a0e\u6cd5\u300b\u7684\u4fee\u6b63\u6848\u9002\u7528\u4e8e2023\u5e7412\u670831\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\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-a1b2d5f79cf1689239a1c3ba47ff651d\"><strong>\u6c64\u68ee\u8def\u900f<\/strong> <strong>\u00d7 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<h2 class=\"wp-block-heading\" id=\"\u62c9\u8131\u7ef4\u4e9a\"><strong>\u62c9\u8131\u7ef4\u4e9a\uff1a<\/strong><\/h2>\n\n\n\n<p>\u62c9\u8131\u7ef4\u4e9a\u4e8e2024\u5e746\u670820\u65e5\u5728\u300a\u5b98\u65b9\u516c\u62a5\u300b\u4e0a\u516c\u5e03\u4e86\u300a\u786e\u4fdd\u5927\u578b\u4f01\u4e1a\u96c6\u56e2\u5168\u7403\u6700\u4f4e\u7a0e\u6c34\u5e73\u7684\u6cd5\u5f8b\u300b\u3002\u8be5\u6cd5\u5f8b\u4e8e\u516c\u5e03\u540e\u4e00\u5929\uff0c\u53732024\u5e746\u670821\u65e5\u751f\u6548\u3002\u5982\u524d\u6240\u8ff0\uff0c\u62c9\u8131\u7ef4\u4e9a\u5df2\u9009\u62e9\u63a8\u8fdf\u9002\u7528\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff08GloBE\uff09\u89c4\u5219\uff0c\u8fd9\u662f\u7406\u4e8b\u4f1a\u6307\u4ee4\uff08EU\uff092022\/2523\u7b2c50\u6761\u5141\u8bb8\u7684\uff0c\u9002\u7528\u4e8e\u6b27\u76df\u6210\u5458\u56fd\uff0c\u8fd9\u4e9b\u6210\u5458\u56fd\u7684\u96c6\u56e2\u6700\u7ec8\u6bcd\u516c\u53f8\u5b9e\u4f53\u4e0d\u8d85\u8fc712\u4e2a\u3002\u56e0\u6b64\uff0c\u8be5\u56fd\u5df2\u901a\u8fc7\u6cd5\u5f8b\u90e8\u5206\u5b9e\u65bd\u4e86\u8be5\u6307\u4ee4\uff0c\u5176\u4e2d\u5305\u62ec\u5f15\u5165\u76f8\u5173\u5b9a\u4e49\u3001\u6709\u5173\u89c4\u5219\u8303\u56f4\u7684\u89c4\u5b9a\u4ee5\u53ca\u62a5\u544a\u8981\u6c42\uff0c\u4ee5\u786e\u4fdd\u89c4\u5219\u5728\u6b27\u76df\u7684\u6b63\u786e\u8fd0\u4f5c\u3002\u5176\u4e2d\u5305\u62ec\uff0c\u4f4d\u4e8e\u62c9\u8131\u7ef4\u4e9a\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u5fc5\u987b\u5728\u53e6\u4e00\u4e2a\u6b27\u76df\u6210\u5458\u56fd\u9009\u62e9\u6307\u5b9a\u7533\u62a5\u5b9e\u4f53\u6765\u63d0\u4ea4\u8865\u8db3\u7eb3\u7a0e\u7533\u62a5\u8868\u3002\u5982\u679c\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u5728\u53e6\u4e00\u4e2a\u6210\u5458\u56fd\u6ca1\u6709\u7ec4\u6210\u5b9e\u4f53\uff0c\u5219\u5fc5\u987b\u5728\u7b2c\u4e09\u56fd\u53f8\u6cd5\u7ba1\u8f96\u533a\u4e2d\u9009\u62e9\u6307\u5b9a\u7533\u62a5\u5b9e\u4f53\uff0c\u8be5\u7b2c\u4e09\u56fd\u53f8\u6cd5\u7ba1\u8f96\u533a\u5728\u62a5\u544a\u8d22\u653f\u5e74\u5ea6\u4e0e\u62c9\u8131\u7ef4\u4e9a\u7b7e\u8ba2\u4e86\u6709\u6548\u7684\u5408\u683c\u4e3b\u7ba1\u5f53\u5c40\u534f\u8bae\uff0c\u4ee5\u4ea4\u6362\u4fe1\u606f\u3002<\/p>\n\n\n\n<p>\u8be5\u6cd5\u5f8b\u4e0d\u5305\u62ec\u4e3b\u8981\u6536\u5165\u7eb3\u5165\u89c4\u5219\uff08IIR\uff09\u548c\u4f4e\u7a0e\u652f\u4ed8\/\u5229\u6da6\u89c4\u5219\uff08UTPR\uff09\u3002\u8fd9\u4e9b\u63aa\u65bd\u5c06\u5728\u7a0d\u540e\u63a8\u51fa\uff0c\u5e76\u4e14\u5fc5\u987b\u57282029\u5e7412\u670831\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\u4e4b\u524d\u5b9e\u65bd\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u52a0\u62ff\u5927\"><strong>\u52a0\u62ff\u5927\uff1a<\/strong><\/h2>\n\n\n\n<p>\u52a0\u62ff\u5927\u8d22\u653f\u90e8\u5ba3\u5e03\uff0c<a href=\"https:\/\/www.canada.ca\/en\/department-finance\/news\/2024\/06\/legislation-to-make-life-more-affordable-build-more-homes-and-strengthen-economy-for-everyone-receives-royal-assent.html\">2023\u5e74\u79cb\u5b63\u7ecf\u6d4e\u58f0\u660e\u5b9e\u65bd\u6cd5\u6848\uff08C-59\u53f7\u6cd5\u6848\uff09<\/a>\u548c<a href=\"https:\/\/www.canada.ca\/en\/department-finance\/news\/2024\/06\/budget-2024-legislation-to-ensure-fairness-for-every-generation-receives-royal-assent.html\">2024\u5e74\u9884\u7b97\u5b9e\u65bd\u6cd5\u6848\u7b2c1\u53f7\uff08C-69\u53f7\u6cd5\u6848\uff09<\/a>\u4e8e2024\u5e746\u670820\u65e5\u83b7\u5f97\u5fa1\u51c6\uff08\u9881\u5e03\uff09\u30022023\u5e74\u79cb\u5b63\u7ecf\u6d4e\u58f0\u660e\u5b9e\u65bd\u6cd5\u6848\u7684\u4e00\u9879\u5173\u952e\u63aa\u65bd\u662f\u5b9e\u65bd3%\u7684\u6570\u5b57\u670d\u52a1\u7a0e\uff08DST\uff09\uff0c\u5373\u300a\u6570\u5b57\u670d\u52a1\u7a0e\u6cd5\u6848\u300b\uff0c\u8be5\u6cd5\u6848\u5c06\u5728\u603b\u7763\u4f1a\u540c\u67a2\u5bc6\u9662\u4e0b\u4ee4\u786e\u5b9a\u7684\u65e5\u671f\u751f\u6548\uff0c\u4f46\u4e0d\u65e9\u4e8e2024\u5e741\u67081\u65e5\u3002\u8fd9\u9879\u63aa\u65bd\u7684\u7ed3\u6784\u662f\u8fd9\u6837\u7684\uff0c\u653f\u5e9c\u53ef\u4ee5\u6839\u636e\u7ecf\u5408\u7ec4\u7ec7\u7684\u53cc\u652f\u67f1\u89e3\u51b3\u65b9\u6848\uff08\u7279\u522b\u662f\u7b2c\u4e00\u652f\u67f1\uff09\u662f\u5426\u53d6\u5f97\u8fdb\u5c55\uff0c\u7075\u6d3b\u5730\u5b9e\u65bdDST\u30022023\u5e74\u79cb\u5b63\u7ecf\u6d4e\u62a5\u8868\u5b9e\u65bd\u6cd5\u6848\u8fd8\u5305\u62ec\u5176\u4ed6\u51e0\u9879\u91cd\u8981\u63aa\u65bd\uff0c\u5305\u62ec\u4e0eBEPS\u7b2c4\u9879\u884c\u52a8\u5efa\u8bae\u4e00\u81f4\u7684\u6536\u5165\u5265\u79bb\u89c4\u5219\uff0c\u5c06\u51c0\u5229\u606f\u652f\u51fa\u7684\u6263\u9664\u9650\u5236\u5728\u4e0d\u8d85\u8fc7\u7a0e\u6536EBITDA\u7684\u56fa\u5b9a\u6bd4\u7387\uff0c\u5305\u62ec2023\u5e7410\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u7eb3\u7a0e\u5e74\u5ea6\u7684\u521d\u59cb\u6bd4\u7387\u4e3a40%\uff0c2024\u5e741\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u7eb3\u7a0e\u5e74\u5ea6\u7684\u6700\u7ec8\u6bd4\u7387\u4e3a30%\u3002\u8fd8\u5305\u62ec\u5b9e\u65bd\u4e0eBEPS\u7b2c2\u9879\u884c\u52a8\u5efa\u8bae\u4e00\u81f4\u7684\u6df7\u5408\u9519\u914d\u89c4\u5219\u7684\u63aa\u65bd\uff0c\u4ee5\u89e3\u51b3\u6263\u9664\/\u672a\u7eb3\u5165\u9519\u914d\u95ee\u9898\u30022024\u5e74\u9884\u7b97\u5b9e\u65bd\u6cd5\u6848\u7b2c1\u53f7\u7684\u4e00\u9879\u5173\u952e\u63aa\u65bd\u662f\u5b9e\u65bd15%\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff0c\u5373\u5168\u7403\u6700\u4f4e\u7a0e\u6cd5\u6848\u3002\u8fd9\u9002\u7528\u4e8e\u7b26\u5408\u6761\u4ef6\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u81ea2023\u5e7412\u670831\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\u3002<\/p>\n\n\n\n<p>\u6240\u5f97\u7a0e\u63aa\u65bd\u5728\u76f8\u5173\u6cd5\u6848\u4e2d\u603b\u7ed3\u5982\u4e0b\u3002\u6709\u5173\u5176\u4ed6\u63aa\u65bd\u7684\u6458\u8981\uff0c\u8bf7\u53c2\u9605\u6cd5\u6848\u5168\u6587\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/www.parl.ca\/DocumentViewer\/en\/44-1\/bill\/C-59\/royal-assent\">2023\u5e74\u79cb\u5b63\u7ecf\u6d4e\u62a5\u8868\u5b9e\u65bd\u6cd5\u6848\uff08\u6cd5\u6848C-59\uff09<\/a><\/p>\n\n\n\n<p><strong>\u6458\u8981<\/strong><\/p>\n\n\n\n<p>\u7b2c1\u90e8\u5206\u5b9e\u65bd\u4e86\u4e0e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u548c\u300a\u6240\u5f97\u7a0e\u6761\u4f8b\u300b\u6709\u5173\u7684\u67d0\u4e9b\u63aa\u65bd\uff0c\u5177\u4f53\u5982\u4e0b\uff1a<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<p>\uff08a\uff09\u4e0e\u7ecf\u5408\u7ec4\u7ec7\/G20\u7684\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u9879\u76ee\u7684\u5efa\u8bae\u4fdd\u6301\u4e00\u81f4\uff0c\u9650\u5236\u67d0\u4e9b\u516c\u53f8\u548c\u4fe1\u6258\u5bf9\u51c0\u5229\u606f\u548c\u878d\u8d44\u8d39\u7528\u7684\u6263\u9664\u989d\uff1b<\/p>\n\n\n\n<p>\uff08b\uff09\u5b9e\u65bd\u6df7\u5408\u9519\u914d\u89c4\u5219\uff0c\u7b26\u5408\u7ecf\u5408\u7ec4\u7ec7\/G20\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u9879\u76ee\u5173\u4e8e\u5229\u7528\u4e24\u4e2a\u6216\u591a\u4e2a\u56fd\u5bb6\u6240\u5f97\u7a0e\u6cd5\u7684\u5dee\u5f02\u4ea7\u751f\u201c\u6263\u9664\/\u4e0d\u5305\u542b\u9519\u914d\u201d\u7684\u8de8\u5883\u907f\u7a0e\u7ed3\u6784\u7684\u5efa\u8bae\uff1b<\/p>\n\n\n\n<p>\uff08c\uff09\u5141\u8bb8\u6240\u6709\u9502\u77ff\u52d8\u63a2\u548c\u5f00\u53d1\u4ea7\u751f\u7684\u652f\u51fa\u7b26\u5408\u52a0\u62ff\u5927\u52d8\u63a2\u8d39\u7528\u548c\u52a0\u62ff\u5927\u5f00\u53d1\u8d39\u7528\u7684\u6761\u4ef6\uff1b<\/p>\n\n\n\n<p>\uff08d\uff09\u786e\u4fdd\u53ea\u6709\u771f\u6b63\u7684\u4ee3\u9645\u4e1a\u52a1\u8f6c\u79fb\u624d\u4e0d\u53d7\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c84.1\u8282\u53cd\u76c8\u4f59\u5265\u79bb\u89c4\u5219\u7684\u7ea6\u675f\uff1b<\/p>\n\n\n\n<p>\uff08e\uff09\u62d2\u7edd\u6263\u9664\u52a0\u62ff\u5927\u91d1\u878d\u673a\u6784\u4ee5\u5e02\u4ef7\u8d44\u4ea7\u6301\u6709\u7684\u67d0\u4e9b\u80a1\u7968\u6240\u6536\u5230\u7684\u80a1\u606f\uff1b<\/p>\n\n\n\n<p>\uff08f\uff09\u5c062023\u5e74\u53ca\u4ee5\u540e\u7eb3\u7a0e\u5e74\u5ea6\u7684\u6c14\u5019\u884c\u52a8\u6fc0\u52b1\u652f\u4ed8\uff08CAIP\uff09\u519c\u6751\u8865\u8d34\u7a0e\u7387\u4ece10%\u63d0\u9ad8\u523020%\uff0c\u5e76\u53c2\u80032016\u5e74\u4eba\u53e3\u666e\u67e5\u6570\u636e\uff0c\u4ee5\u786e\u5b9a2023\u5e74\u548c2024\u5e74\u7eb3\u7a0e\u5e74\u5ea6\u7684CAIP\u519c\u6751\u8865\u8d34\u8d44\u683c\uff1b<\/p>\n\n\n\n<p>\uff08g\uff09\u5411\u7b26\u5408\u6761\u4ef6\u7684\u4f01\u4e1a\u63d0\u4f9b\u53ef\u9000\u8fd8\u7684\u6295\u8d44\u7a0e\u6536\u62b5\u514d\uff0c\u7528\u4e8e\u7b26\u5408\u6761\u4ef6\u7684\u78b3\u6355\u83b7\u3001\u5229\u7528\u548c\u50a8\u5b58\u8bbe\u5907\uff1b<\/p>\n\n\n\n<p>\uff08h\uff09\u4e3a\u7b26\u5408\u6761\u4ef6\u7684\u4f01\u4e1a\u63d0\u4f9b\u7b26\u5408\u6761\u4ef6\u7684\u6e05\u6d01\u6280\u672f\u8bbe\u5907\u7684\u53ef\u9000\u8fd8\u6295\u8d44\u7a0e\u6536\u62b5\u514d\uff1b<\/p>\n\n\n\n<p>\uff08i\uff09\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u5f15\u5165\u4e0e\u7b26\u5408\u6761\u4ef6\u7684\u78b3\u6355\u83b7\u3001\u5229\u7528\u548c\u50a8\u5b58\u8bbe\u5907\u4ee5\u53ca\u7b26\u5408\u6761\u4ef6\u7684\u6e05\u6d01\u6280\u672f\u8bbe\u5907\u7684\u65b0\u53ef\u9000\u8fd8\u6295\u8d44\u7a0e\u6536\u62b5\u514d\u76f8\u5173\u7684\u52b3\u52a8\u529b\u8981\u6c42\uff1b<\/p>\n\n\n\n<p>\uff08j\uff09\u53d6\u6d88\u4fe1\u7528\u5408\u4f5c\u793e\u4ece\u67d0\u4e9b\u7279\u5b9a\u6765\u6e90\u4ee5\u5916\u7684\u6765\u6e90\u83b7\u5f97\u7684\u6536\u5165\u4e0d\u5f97\u8d85\u8fc710%\u7684\u8981\u6c42\uff1b<\/p>\n\n\n\n<p>\uff08k\uff09\u5141\u8bb8\u7b26\u5408\u6761\u4ef6\u7684\u5bb6\u5ead\u6210\u5458\u5728\u6ce8\u518c\u6b8b\u75be\u50a8\u84c4\u8ba1\u5212\u7684\u6700\u540e\u4e00\u4f4d\u6301\u6709\u4eba\uff08\u4e5f\u662f\u7b26\u5408\u6761\u4ef6\u7684\u5bb6\u5ead\u6210\u5458\uff09\u53bb\u4e16\u540e\u83b7\u5f97\u8be5\u8ba1\u5212\u6301\u6709\u4eba\u7ee7\u627f\u4eba\u7684\u6743\u5229\uff1b<\/p>\n\n\n\n<p>\uff08l\uff09\u5b9e\u65bd\u6280\u672f\u6027\u8d28\u7684\u540e\u7eed\u53d8\u66f4\uff0c\u4ee5\u4fc3\u8fdb\u73b0\u6709\u9996\u5957\u4f4f\u623f\u50a8\u84c4\u8d26\u6237\u89c4\u5219\u7684\u8fd0\u4f5c\uff1b<\/p>\n\n\n\n<p>\uff08m\uff09\u5bf9\u67d0\u4e9b\u52a0\u62ff\u5927\u516c\u53f8\u3001\u4fe1\u6258\u548c\u5408\u4f19\u4f01\u4e1a\uff08\u5176\u80a1\u7968\u5728\u6307\u5b9a\u8bc1\u5238\u4ea4\u6613\u6240\u4e0a\u5e02\uff09\u7684\u80a1\u7968\u56de\u8d2d\u51c0\u503c\u5f81\u65362%\u7684\u7a0e\uff1b<\/p>\n\n\n\n<p>\uff08n\uff09\u514d\u9664\u67d0\u4e9b\u8d39\u7528\u7684\u53ef\u9000\u8fd8\u7a0e\uff0c\u8fd9\u4e9b\u8d39\u7528\u9002\u7528\u4e8e\u9000\u4f11\u8865\u507f\u5b89\u6392\u4e0b\u7684\u4f9b\u6b3e\uff1b\u6ee1\u8db3\u7279\u5b9a\u6536\u5165\u95e8\u69db\u7684\u4f01\u4e1a\u6240\u8d5a\u53d6\u7684\u67d0\u4e9b\u7c7b\u578b\u7684\u6570\u5b57\u670d\u52a1\u6536\u5165\u3002\u5b83\u89c4\u5b9a\u4e86\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u7684\u89c4\u5219\uff0c\u8fd8\u89c4\u5b9a\u4e86\u9002\u7528\u7684\u62a5\u544a\u548c\u7533\u62a5\u8981\u6c42\u3002\u4e3a\u4e86\u4fc3\u8fdb\u5bf9\u5176\u6761\u6b3e\u7684\u9075\u5b88\uff0c\u8be5\u6cd5\u6848\u5305\u62ec\u4e0e\u5176\u4ed6\u7a0e\u6536\u6cd5\u89c4\u4e2d\u7684\u89c4\u5b9a\u5927\u81f4\u4e00\u81f4\u7684\u73b0\u4ee3\u7ba1\u7406\u548c\u6267\u6cd5\u6761\u6b3e\u3002\u6700\u540e\uff0c\u672c\u90e8\u5206\u8fd8\u5bf9\u5176\u4ed6\u6587\u672c\u8fdb\u884c\u4e86\u76f8\u5173\u548c\u76f8\u5e94\u7684\u4fee\u8ba2\uff0c\u4ee5\u786e\u4fdd\u6b63\u786e\u5b9e\u65bd\u7a0e\u6536\uff0c\u5e76\u7531\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u8fdb\u884c\u6709\u51dd\u805a\u529b\u548c\u9ad8\u6548\u7684\u7ba1\u7406\u3002<\/p>\n\n\n\n<p>\uff08o\uff09\u5bf9\u6388\u6743\u4e3a\u52a0\u62ff\u5927\u7259\u79d1\u4fdd\u5065\u8ba1\u5212\u5171\u4eab\u7eb3\u7a0e\u4eba\u4fe1\u606f\u7684\u6761\u6b3e\u8fdb\u884c\u6280\u672f\u6027\u4fee\u8ba2\uff1b<\/p>\n\n\n\n<p>\uff08p\uff09\u5bf9\u4e00\u822c\u53cd\u907f\u7a0e\u89c4\u5219\uff08GAAR\uff09\u8fdb\u884c\u591a\u9879\u4fee\u8ba2\uff0c\u5f15\u5165\u9002\u7528\u4e8e\u53d7GAAR\u7ea6\u675f\u7684\u4ea4\u6613\u7684\u65b0\u7f5a\u6b3e\uff0c\u5e76\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\u5c06GAAR\u7684\u6b63\u5e38\u91cd\u65b0\u8bc4\u4f30\u671f\u5ef6\u957f\u4e09\u5e74\uff1b<\/p>\n\n\n\n<p>\uff08q\uff09\u4fc3\u8fdb\u5458\u5de5\u6240\u6709\u6743\u4fe1\u6258\u7684\u5efa\u7acb\uff1b<\/p>\n\n\n\n<p>\uff08r\uff09\u9488\u5bf9\u79f0\u4e3a\u5b9e\u8d28\u6027CCPC\u7684\u516c\u53f8\u5f15\u5165\u7279\u5b9a\u7684\u53cd\u907f\u7a0e\u89c4\u5219\uff1b<\/p>\n\n\n\n<p>\uff08s\uff09\u5c06\u6dd8\u6c70\u671f\u5ef6\u957f\u4e09\u5e74\uff0c\u5e76\u6269\u5927\u7b26\u5408\u6761\u4ef6\u7684\u6d3b\u52a8\uff0c\u4ee5\u964d\u4f4e\u67d0\u4e9b\u96f6\u6392\u653e\u6280\u672f\u5236\u9020\u5546\u7684\u7a0e\u7387\u3002<\/p>\n<\/div>\n\n\n\n<p>\u5b83\u8fd8\u5bf9\u300a\u6d88\u8d39\u7a0e\u6cd5\u300b\u548c\u300a2001\u5e74\u6d88\u8d39\u7a0e\u6cd5\u300b\u8fdb\u884c\u4e86\u76f8\u5173\u548c\u76f8\u5e94\u7684\u4fee\u8ba2\u3002<\/p>\n\n\n\n<p>\u7b2c2\u90e8\u5206\u9881\u5e03\u4e86\u300a\u6570\u5b57\u670d\u52a1\u7a0e\u6cd5\u300b\u53ca\u5176\u6cd5\u89c4\u3002\u8be5\u6cd5\u6848\u89c4\u5b9a\u5bf9\u8fbe\u5230\u4e00\u5b9a\u6536\u5165\u95e8\u69db\u7684\u4f01\u4e1a\u6240\u8d5a\u53d6\u7684\u67d0\u7c7b\u578b\u6570\u5b57\u670d\u52a1\u6536\u5165\u5f81\u65363%\u7684\u5e74\u5ea6\u7a0e\u3002\u5b83\u5236\u5b9a\u4e86\u786e\u5b9a\u7eb3\u7a0e\u4e49\u52a1\u7684\u89c4\u5219\uff0c\u8fd8\u5236\u5b9a\u4e86\u9002\u7528\u7684\u62a5\u544a\u548c\u7533\u62a5\u8981\u6c42\u3002\u4e3a\u4e86\u4fc3\u8fdb\u9075\u5b88\u5176\u89c4\u5b9a\uff0c\u8be5\u6cd5\u6848\u5305\u62ec\u4e0e\u5176\u4ed6\u7a0e\u6536\u6cd5\u89c4\u5927\u81f4\u4e00\u81f4\u7684\u73b0\u4ee3\u7ba1\u7406\u548c\u6267\u884c\u89c4\u5b9a\u3002\u6700\u540e\uff0c\u672c\u90e8\u5206\u8fd8\u5bf9\u5176\u4ed6\u6587\u672c\u8fdb\u884c\u4e86\u76f8\u5173\u548c\u76f8\u5e94\u7684\u4fee\u8ba2\uff0c\u4ee5\u786e\u4fdd\u6b63\u786e\u5b9e\u65bd\u7a0e\u6536\u4ee5\u53ca\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u7684\u7edf\u4e00\u548c\u9ad8\u6548\u7ba1\u7406\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/www.parl.ca\/documentviewer\/en\/44-1\/bill\/C-69\/royal-assent\">2024\u5e74\u9884\u7b97\u5b9e\u65bd\u6cd5\u6848\uff0c\u7b2c1\u53f7\uff08\u6cd5\u6848C-69\uff09<\/a><\/p>\n\n\n\n<p><strong>\u6458\u8981<\/strong><\/p>\n\n\n\n<p>\u7b2c1\u90e8\u5206\u5b9e\u65bd\u4e86\u4e0e\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u548c\u300a\u6240\u5f97\u7a0e\u6761\u4f8b\u300b\u6709\u5173\u7684\u90e8\u5206\u63aa\u65bd\uff1a<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<p>\uff08a\uff09\u62d2\u7edd\u5bf9\u4e0d\u5408\u89c4\u77ed\u671f\u79df\u8d41\u6240\u4ea7\u751f\u7684\u8d39\u7528\u8fdb\u884c\u6240\u5f97\u7a0e\u6263\u9664\uff1b<\/p>\n\n\n\n<p>\uff08b\uff09\u514d\u9664\u67d0\u4e9b\u52a0\u62ff\u5927\u5c45\u6c11\u516c\u53f8\u7684\u56fd\u9645\u822a\u8fd0\u6536\u5165\u7684\u7a0e\u6536\uff1b<\/p>\n\n\n\n<p>\uff08c\uff09\u514d\u9664\u6839\u636e\u300a\u539f\u4f4f\u6c11\u513f\u7ae5\u548c\u5bb6\u5ead\u670d\u52a1\u300b\u3001\u300a\u4e54\u4e39\u539f\u5219\u300b\u548c\u300a\u7279\u52b3\u7279\u96c6\u4f53\u548c\u89e3\u534f\u8bae\u300b\u8bbe\u7acb\u7684\u4fe1\u6258\u7684\u4efb\u4f55\u6536\u5165\u7684\u7a0e\u6536\uff1b<\/p>\n\n\n\n<p>\uff08d\uff09\u5c06\u5fd7\u613f\u6d88\u9632\u5458\u548c\u641c\u6551\u5fd7\u613f\u8005\u7684\u7a0e\u6536\u62b5\u514d\u589e\u52a0\u4e00\u500d\uff1b<\/p>\n\n\n\n<p>\uff08e\uff09\u5c06\u513f\u7ae5\u7684\u52a0\u62ff\u5927\u513f\u7ae5\u798f\u5229\u8d44\u683c\u5ef6\u957f\u81f3\u513f\u7ae5\u6b7b\u4ea1\u540e\u7684\u516d\u4e2a\u6708\uff1b<\/p>\n\n\n\n<p>\uff08f\uff09\u5c06\u7b26\u5408\u6761\u4ef6\u7684\u65b0\u95fb\u7f16\u8f91\u5ba4\u5458\u5de5\u7684\u52b3\u52a8\u529b\u652f\u51fa\u4e0a\u9650\u4ece55,000\u52a0\u5143\u63d0\u9ad8\u523085,000\u52a0\u5143\uff0c\u5e76\u5728\u56db\u5e74\u5185\u5c06\u52a0\u62ff\u5927\u65b0\u95fb\u4e1a\u52b3\u52a8\u529b\u7a0e\u6536\u62b5\u514d\u7387\u4ece25%\u63d0\u9ad8\u523035%\uff1b<\/p>\n\n\n\n<p>\uff08g\uff09\u5c06\u77ff\u4ea7\u52d8\u63a2\u7a0e\u6536\u62b5\u514d\u8d44\u683c\u5ef6\u957f\u4e00\u5e74\uff1b<\/p>\n\n\n\n<p>\uff08h\uff09\u901a\u8fc7\u8fd4\u8fd8\u8be5\u7701\u7684\u90e8\u5206\u71c3\u6cb9\u8d39\u6536\u5165\uff0c\u5411\u6307\u5b9a\u7701\u4efd\u7684\u4e2d\u5c0f\u4f01\u4e1a\u63d0\u4f9b\u53ef\u9000\u8fd8\u7684\u7a0e\u6536\u62b5\u514d\uff1b<\/p>\n\n\n\n<p>\uff08i\uff09\u4e3a\u7b26\u5408\u6761\u4ef6\u7684\u4f01\u4e1a\u63d0\u4f9b\u53ef\u9000\u8fd8\u7684\u6295\u8d44\u7a0e\u6536\u62b5\u514d\uff0c\u7528\u4e8e\u6295\u8d44\u67d0\u4e9b\u6e05\u6d01\u6c22\u80fd\u9879\u76ee\uff1b<\/p>\n\n\n\n<p>\uff08j\uff09\u4e3a\u7b26\u5408\u6761\u4ef6\u7684\u4f01\u4e1a\u63d0\u4f9b\u53ef\u9000\u8fd8\u7684\u6295\u8d44\u7a0e\u6536\u62b5\u514d\uff0c\u7528\u4e8e\u6295\u8d44\u67d0\u4e9b\u6e05\u6d01\u6280\u672f\u5236\u9020\u8d44\u4ea7\uff1b<\/p>\n\n\n\n<p>\uff08k\uff09\u4fee\u6539\u201c\u653f\u5e9c\u63f4\u52a9\u201d\u7684\u5b9a\u4e49\uff0c\u5c06\u516c\u5171\u5f53\u5c40\u63d0\u4f9b\u7684\u5177\u6709\u5408\u7406\u8fd8\u6b3e\u6761\u4ef6\u7684\u771f\u6b63\u4f18\u60e0\u8d37\u6b3e\u6392\u9664\u5728\u5916\uff1b<\/p>\n\n\n\n<p>\uff08l\uff09\u5bf9\u66ff\u4ee3\u6027\u6700\u4f4e\u7a0e\u5b9e\u65bd\u591a\u9879\u4fee\u8ba2\uff1b<\/p>\n\n\n\n<p>\uff08m\uff09\u5c06\u8d2d\u623f\u8005\u8ba1\u5212\u63d0\u6b3e\u9650\u989d\u4ece35,000\u7f8e\u5143\u63d0\u9ad8\u523060,000\u7f8e\u5143\uff0c\u5e76\u5c06\u8fd8\u6b3e\u671f\u9650\u5ef6\u957f\u4e09\u5e74\uff1b<\/p>\n\n\n\n<p>\uff08n\uff09\u5c06\u672a\u6839\u636e\u5f3a\u5236\u62ab\u9732\u89c4\u5219\u62a5\u544a\u7684\u60c5\u51b5\u6392\u9664\u5728\u7b2c238\u6761\u7f5a\u6b3e\u7684\u9002\u7528\u8303\u56f4\u4e4b\u5916\uff1b<\/p>\n\n\n\n<p>\uff08o\uff09\u5bf9\u5c06\u4f01\u4e1a\u51fa\u552e\u7ed9\u5458\u5de5\u6240\u6709\u6743\u4fe1\u6258\u7684\u4f01\u4e1a\u5f15\u51651000\u4e07\u7f8e\u5143\u7684\u8d44\u672c\u5229\u5f97\u8c41\u514d\uff1b\u548c<\/p>\n\n\n\n<p>\uff08p\uff09\u5b9e\u65bd\u51e0\u9879\u6280\u672f\u4fee\u6b63\u6848\uff0c\u4ee5\u7ea0\u6b63\u4e0d\u4e00\u81f4\u4e4b\u5904\uff0c\u5e76\u4f7f\u6cd5\u5f8b\u66f4\u597d\u5730\u4e0e\u9884\u671f\u7684\u653f\u7b56\u76ee\u6807\u4fdd\u6301\u4e00\u81f4\u3002<\/p>\n<\/div>\n\n\n\n<p>\u7b2c2\u90e8\u5206\u9881\u5e03\u4e86\u300a\u5168\u7403\u6700\u4f4e\u7a0e\u6cd5\u300b\uff0c\u8be5\u5236\u5ea6\u57fa\u4e8e\u7ecf\u5408\u7ec4\u7ec7\u7684\u89c4\u5219\u3002\u5168\u7403\u6700\u4f4e\u7a0e\u5236\u5c06\u786e\u4fdd\u5927\u578b\u8de8\u56fd\u516c\u53f8\u5728\u5f00\u5c55\u4e1a\u52a1\u7684\u4efb\u4f55\u5730\u65b9\uff0c\u5176\u5229\u6da6\u7684\u6700\u4f4e\u6709\u6548\u7a0e\u7387\u4e3a15%\u3002\u5b83\u5236\u5b9a\u4e86\u786e\u5b9a\u7eb3\u7a0e\u8d23\u4efb\u7684\u89c4\u5219\uff0c\u5e76\u5217\u51fa\u4e86\u9002\u7528\u7684\u62a5\u544a\u548c\u7533\u62a5\u8981\u6c42\u3002\u4e3a\u4e86\u4fc3\u8fdb\u5bf9\u5176\u6761\u6b3e\u7684\u9075\u5b88\uff0c\u8be5\u6cd5\u6848\u5305\u62ec\u4e0e\u5176\u4ed6\u7a0e\u6536\u6cd5\u89c4\u4e2d\u7684\u6761\u6b3e\u5927\u81f4\u4e00\u81f4\u7684\u73b0\u4ee3\u7ba1\u7406\u548c\u6267\u6cd5\u6761\u6b3e\u3002\u6700\u540e\uff0c\u672c\u90e8\u5206\u8fd8\u5bf9\u5176\u4ed6\u6587\u672c\u8fdb\u884c\u4e86\u76f8\u5173\u548c\u76f8\u5e94\u7684\u4fee\u8ba2\uff0c\u4ee5\u786e\u4fdd\u6b63\u786e\u5b9e\u65bd\u7a0e\u6536\uff0c\u5e76\u7531\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40\u8fdb\u884c\u6709\u51dd\u805a\u529b\u548c\u9ad8\u6548\u7684\u7ba1\u7406\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u5df4\u5df4\u591a\u65af\"><strong>\u5df4\u5df4\u591a\u65af\uff1a<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>\u6839\u636e\u5df4\u5df4\u591a\u65af\u8bae\u4f1a\u7684\u6700\u65b0\u6d88\u606f\uff0c\u300a2024\u5e74\u6240\u5f97\u7a0e\uff08\u4fee\u6b63\u6848\uff09\u548c\u9a8c\u8bc1\u6cd5\u6848\u300b\u548c\u300a2024\u5e74\u516c\u53f8\u8865\u5145\u7a0e\uff08\u4fee\u6b63\u6848\uff09\u6cd5\u6848\u300b\u5747\u4e8e2024\u5e745\u670815\u65e5\u83b7\u5f97\u53c2\u8bae\u9662\u6279\u51c6\uff0c\u6b64\u524d\uff0c\u4f17\u8bae\u9662\u4e8e2024\u5e745\u67087\u65e5\u6279\u51c6\u4e86\u8fd9\u4e24\u90e8\u6cd5\u6848\u3002\u8fd9\u4e24\u9879\u6cd5\u6848\u5747\u4e8e2024\u5e745\u670824\u65e5\u5728\u300a\u5b98\u65b9\u516c\u62a5\u300b\u4e0a\u516c\u5e03\u3002<\/p>\n\n\n\n<p>\u5982\u524d\u6240\u8ff0\uff0c\u300a2024\u5e74\u6240\u5f97\u7a0e\uff08\u4fee\u6b63\u6848\uff09\u548c\u9a8c\u8bc1\u6cd5\u6848\u300b\u5bf9\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c73\u7ae0\u8fdb\u884c\u4e86\u4fee\u8ba2\uff0c\u4e3a\u5df4\u5df4\u591a\u65af\u7684\u516c\u53f8\u7a0e\u6539\u9769\u548c\u5176\u4ed6\u76f8\u5173\u4e8b\u9879\u4f5c\u51fa\u4e86\u89c4\u5b9a\u3002\u5176\u4e2d\u5305\u62ec\u4ee5\u4e0b\u5185\u5bb9\uff0c\u9664\u975e\u53e6\u6709\u89c4\u5b9a\uff0c\u5426\u5219\u4e00\u822c\u81ea2024\u5e741\u67081\u65e5\/2024\u6536\u5165\u5e74\u5ea6\u8d77\u9002\u7528\uff1a<\/p>\n\n\n\n<p>\u8ba1\u7b97\u7b26\u5408\u6761\u4ef6\u7684\u77e5\u8bc6\u4ea7\u6743\u5e94\u7eb3\u7a0e\u6536\u5165\u7684\u65b0\u89c4\u5219\uff0c\u5305\u62ec\u5c06\u77e5\u8bc6\u4ea7\u6743\u603b\u6536\u5165\u4e58\u4ee5\u5173\u8054\u6bd4\u7387\uff08\u7b26\u5408\u6761\u4ef6\u7684\u652f\u51fa\u52a0\u4e0a\u63d0\u5347\u652f\u51fa\/\u603b\u652f\u51fa\uff09\uff0c\u8fd9\u6837\u8ba1\u7b97\u51fa\u7684\u5e94\u7eb3\u7a0e\u6536\u5165\u7b26\u54084.5%\u7684\u7a0e\u7387\uff0c\u4f46\u987b\u7531\u7eb3\u7a0e\u4eba\u9009\u62e9\uff1b<\/p>\n\n\n\n<p>\u65b0\u89c4\u5219\u5c06\u4e8f\u635f\u7ed3\u8f6c\u9650\u5236\u4e3a\u4e94\u5e74\uff0c\u81ea2025\u6536\u5165\u5e74\u5ea6\u8d77\u751f\u6548\uff0c\u540c\u65f6\u5bf9\u7b26\u5408\u6761\u4ef6\u7684\u77e5\u8bc6\u4ea7\u6743\u7684\u4e8f\u635f\u5355\u72ec\u8bbe\u5b9a\u4e94\u5e74\u9650\u5236\uff0c\u81ea2024\u6536\u5165\u5e74\u5ea6\u8d77\u751f\u6548\uff1b<\/p>\n\n\n\n<p>\u96c6\u56e2\u635f\u5931\u51cf\u514d\u7684\u65b0\u89c4\u5219\uff0c\u5141\u8bb8\u5728\u7b2c\u4e09\u65b9\u516c\u53f8\u62e5\u6709\u81f3\u5c1175%\u7684\u76f4\u63a5\u6240\u6709\u6743\u6216\u81f3\u5c1175%\u7684\u5171\u540c\u6240\u6709\u6743\u7684\u60c5\u51b5\u4e0b\uff0c\u5c06\u4e00\u4e2a\u96c6\u56e2\u6210\u5458\u7684\u635f\u5931\u9000\u8fd8\u7ed9\u53e6\u4e00\u4e2a\u6210\u5458\uff0c\u8fd9\u4ec5\u9002\u7528\u4e8e\u53d7\u65b09%\u516c\u53f8\u7a0e\u7387\u7ea6\u675f\u7684\u516c\u53f8\uff0c\u5982\u679c\u7ed3\u8f6c\u7684\u4ea4\u6613\u635f\u5931\u8d85\u8fc71\u4ebf\u5df4\u5df4\u591a\u65af\u5143\uff0c\u5219\u4ece2024\u6536\u5165\u5e74\u5ea6\u5f00\u59cb\u9002\u7528\uff0c\u5426\u5219\u4ece2025\u6536\u5165\u5e74\u5ea6\u5f00\u59cb\u9002\u7528\uff1b<\/p>\n\n\n\n<p>\u81ea2024\u5e741\u67081\u65e5\u8d77\uff0c\u65b0\u7684\u516c\u53f8\u7a0e\u7387\u4e3a9%\uff0c\u4f46\u4ee5\u4e0b\u60c5\u51b5\u9664\u5916\uff1a<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<ul class=\"wp-block-list\">\n<li>\u6536\u5165\u4e0d\u8d85\u8fc7200\u4e07\u5df4\u5df4\u591a\u65af\u5143\u7684\u6ce8\u518c\u5c0f\u578b\u4f01\u4e1a\uff0c\u7a0e\u7387\u4e3a5.5%\uff1b<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u822a\u8fd0\u516c\u53f8\uff0c\u5c06\u7ee7\u7eed\u6309\u4ee5\u4e0b\u7a0e\u7387\u7eb3\u7a0e\uff1a<\/li>\n<\/ul>\n<\/div>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u6240\u6709\u5e94\u7a0e\u6536\u5165\u4e0d\u8d85\u8fc71,000,000\u5df4\u5df4\u591a\u65af\u5143\u7684\uff0c\u7a0e\u7387\u4e3a5.5%\uff1b<\/li>\n\n\n\n<li>\u6240\u6709\u8d85\u8fc71,000,000\u4f46\u4e0d\u8d85\u8fc720,000,000\u5df4\u5df4\u591a\u65af\u5143\u7684\uff0c\u7a0e\u7387\u4e3a3.0%\uff1b<\/li>\n\n\n\n<li>\u6240\u6709\u8d85\u8fc720,000,000\u4f46\u4e0d\u8d85\u8fc730,000,000\u5df4\u5df4\u591a\u65af\u5143\u7684\u5e94\u7a0e\u6536\u5165\u7684\u7a0e\u7387\u4e3a2.5%\uff1b<\/li>\n\n\n\n<li>\u6240\u6709\u8d85\u8fc730,000,000\u5df4\u5df4\u591a\u65af\u5143\u7684\u5e94\u7a0e\u6536\u5165\u7684\u7a0e\u7387\u4e3a1.0%\uff1b<\/li>\n<\/ol>\n<\/div>\n\n\n\n<p>\u9644\u52a0\u89c4\u5b9a\uff1a\u82e5\u516c\u53f8\u5c5e\u4e8e\u8303\u56f4\u5185\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\uff08\u6536\u5165\u81f3\u5c11\u4e3a7.5\u4ebf\u6b27\u5143\uff09\uff0c\u5982\u679c\u516c\u53f8\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u6216\u4e2d\u95f4\u6bcd\u516c\u53f8\u4f4d\u4e8e\u5c1a\u672a\u5b9e\u65bd\u8865\u8db3\u7a0e\u6cd5\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\uff0c\u5219\u5c06\u9002\u7528\u4ee5\u4e0b\u516c\u53f8\u7a0e\u7387\uff0c\u800c\u4e0d\u662f9%\u7684\u7a0e\u7387\uff0c\u8be5\u8865\u8db3\u7a0e\u6cd5\u89c4\u5b9a\u8303\u56f4\u5185\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u5728\u6bcf\u4e2a\u7ecf\u8425\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u81f3\u5c11\u652f\u4ed815%\u7684\u5b9e\u9645\u7a0e\u7387\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6240\u6709\u4e0d\u8d85\u8fc71,000,000\u5df4\u5df4\u591a\u65af\u5143\u7684\u5e94\u7a0e\u6536\u5165\u7684\u7a0e\u7387\u4e3a5.5%\uff1b<\/li>\n\n\n\n<li>\u6240\u6709\u8d85\u8fc71,000,000\u4f46\u4e0d\u8d85\u8fc720,000,000\u5df4\u5df4\u591a\u65af\u5143\u7684\u5e94\u7a0e\u6536\u5165\u7684\u7a0e\u7387\u4e3a3.0%\uff1b<\/li>\n\n\n\n<li>\u6240\u6709\u8d85\u8fc720,000,000\u4f46\u4e0d\u8d85\u8fc730,000,000\u5df4\u5df4\u591a\u65af\u5143\u7684\u5e94\u7a0e\u6536\u5165\u5f81\u65362.5%\uff1b<\/li>\n\n\n\n<li>\u6240\u6709\u8d85\u8fc730,000,000\u5df4\u5df4\u591a\u65af\u5143\u7684\u5e94\u7a0e\u6536\u5165\u5f81\u65361.0%\uff1b<\/li>\n<\/ul>\n\n\n\n<p>\u5bf9\u4e8e\u5c5e\u4e8e\u8303\u56f4\u5185\u7684\u8de8\u56fd\u96c6\u56e2\u7684\u516c\u53f8\uff0c\u5176\u6700\u7ec8\u6bcd\u516c\u53f8\u6216\u4e2d\u95f4\u6bcd\u516c\u53f8\u4f4d\u4e8e\u5df2\u5b9e\u65bd\u8865\u8db3\u7a0e\u6cd5\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\uff0c\u65b0\u7684\u4f01\u4e1a\u7a0e\u9884\u4ed8\u8981\u6c42\uff0c\u9884\u4ed8\u6b3e\u5e94\u5728\u6bcf\u4e2a\u65e5\u5386\u670815\u65e5\u4e4b\u524d\u652f\u4ed8\uff0c\u91d1\u989d\u76f8\u5f53\u4e8e\u6839\u636e\u516c\u53f8\u9002\u7528\u7684\u4f01\u4e1a\u7a0e\u7387\uff0c\u4e0a\u4e00\u6536\u5165\u5e74\u5ea6\u4e4b\u524d\u7684\u6536\u5165\u5e74\u5ea6\u5e94\u7a0e\u6536\u5165\u5e94\u7eb3\u7a0e\u989d\u76841\/12\uff1b<\/p>\n\n\n\n<p>\u7b26\u5408\u6761\u4ef6\u7684\u516c\u53f8\u53ef\u83b7\u5f97\u65b0\u7684\u62b5\u514d\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<p>\u5728\u5df4\u5df4\u591a\u65af\u4e3b\u8981\u4ece\u4e8b\u91d1\u878d\u79d1\u6280\u884c\u4e1a\u6216\u6279\u53d1\u5206\u9500\u548c\u8d38\u6613\uff0c\u4e14\u6ca1\u6709\u5b9e\u7269\u5e93\u5b58\u6216\u4ed3\u50a8\u7684\u516c\u53f8\u53ef\u83b7\u5f97\u5c31\u4e1a\u62b5\u514d\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5bf9\u4e8e\u6700\u591a50\u540d\u5458\u5de5\uff0c\u62b5\u514d\u989d\u76f8\u5f53\u4e8e\u7b26\u5408\u6761\u4ef6\u7684\u5de5\u8d44\u652f\u51fa\u768425%\uff1b<\/li>\n\n\n\n<li>51\u81f3100\u540d\u5458\u5de5\uff0c\u62b5\u514d\u989d\u76f8\u5f53\u4e8e\u7b26\u5408\u6761\u4ef6\u7684\u5de5\u8d44\u652f\u51fa\u768450%\uff1b<\/li>\n\n\n\n<li>101\u81f3150\u540d\u5458\u5de5\uff0c\u62b5\u514d\u989d\u76f8\u5f53\u4e8e\u7b26\u5408\u6761\u4ef6\u7684\u5de5\u8d44\u652f\u51fa\u768475%\uff1b<\/li>\n\n\n\n<li>\u8d85\u8fc7151\u540d\u5458\u5de5\uff0c\u62b5\u514d\u989d\u76f8\u5f53\u4e8e\u7b26\u5408\u6761\u4ef6\u7684\u5de5\u8d44\u652f\u51fa\u7684100%\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u7814\u53d1\u62b5\u514d\u989d\u76f8\u5f53\u4e8e\u7b26\u5408\u6761\u4ef6\u7684\u7814\u53d1\u6d3b\u52a8\u6240\u4ea7\u751f\u7684\u5408\u683c\u8d39\u7528\u768450%\uff0c\u5305\u62ec\u7cfb\u7edf\u6027\u3001\u8c03\u67e5\u6027\u6216\u5b9e\u9a8c\u6027\u6d3b\u52a8\uff1a<\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<ul class=\"wp-block-list\">\n<li>\u5168\u90e8\u6216\u4e3b\u8981\u5728\u5df4\u5df4\u591a\u65af\u8fdb\u884c\uff1b<\/li>\n\n\n\n<li>\u6d89\u53ca\u521b\u65b0\u548c\u6280\u672f\u98ce\u9669\uff1b<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5e76\u4e14\u5f00\u5c55\u8fd9\u4e9b\u6d3b\u52a8\u7684\u76ee\u7684\u662f\uff1a\u83b7\u53d6\u65b0\u77e5\u8bc6\uff0c\u4ee5\u671f\u8fd9\u4e9b\u77e5\u8bc6\u5177\u6709\u7279\u5b9a\u7684\u5546\u4e1a\u5e94\u7528\uff1b\u5f00\u53d1\u3001\u589e\u5f3a\u3001\u4fdd\u62a4\u3001\u7ef4\u62a4\u548c\u5229\u7528\u77e5\u8bc6\u4ea7\u6743\u8d44\u4ea7\uff1b\u521b\u9020\u5168\u65b0\u6216\u6539\u826f\u6750\u6599\u3001\u4ea7\u54c1\u3001\u8bbe\u5907\u3001\u5de5\u827a\u6216\u670d\u52a1\u3002<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p>2024\u5e74\u300a\u516c\u53f8\u8865\u8db3\u7a0e\uff08\u4fee\u6b63\u6848\uff09\u6cd5\u300b\u89c4\u5b9a\uff0c\u901a\u8fc7\u57282024\u5e741\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\u5f81\u6536\u8865\u8db3\u7a0e\uff0c\u4e3a\u5408\u683c\u5b9e\u4f53\u786e\u5b9a15%\u7684\u6709\u6548\u7a0e\u7387\u3002\u5982\u679cDMTT\u96c6\u56e2\u7684\u5b9e\u9645\u7a0e\u7387\u4f4e\u4e8e15%\uff0c\u5219\u5c06\u5f81\u6536\u8865\u8db3\u7a0e\uff0c\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0cDMTT\u96c6\u56e2\u4e2d\u7684\u5408\u683c\u5b9e\u4f53\u9700\u8981\u6839\u636e\u8be5\u6cd5\u6848\u7684\u89c4\u5b9a\u7f34\u7eb3\u8865\u8db3\u7a0e\u3002DMTT\u96c6\u56e2\u662f\u6307\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u7684\u6240\u6709\u5408\u683c\u5b9e\u4f53\u3002\u4e3a\u6b64\uff0c\u5982\u679c\u5b9e\u4f53\u7b26\u5408\u4ee5\u4e0b\u6761\u4ef6\uff0c\u5219\u8be5\u5b9e\u4f53\u4e3a\u5408\u683c\u5b9e\u4f53\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5b83\u4f4d\u4e8e\u5df4\u5df4\u591a\u65af\uff1b<\/li>\n\n\n\n<li>\u5b83\u662f\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u7684\u7ec4\u6210\u5b9e\u4f53\uff1b<\/li>\n\n\n\n<li>\u8be5\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u5728\u6d4b\u8bd5\u8d22\u653f\u5e74\u5ea6\u524d4\u4e2a\u8d22\u653f\u5e74\u5ea6\u4e2d\u7684\u81f3\u5c112\u4e2a\u8d22\u653f\u5e74\u5ea6\u5728\u6700\u7ec8\u6bcd\u516c\u53f8\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u4e2d\u7684\u5e74\u6536\u5165\u4e3a7.5\u4ebf\u6b27\u5143\u6216\u4ee5\u4e0a\uff1b<\/li>\n\n\n\n<li>\u5e76\u4e14\u8be5\u5b9e\u4f53\u4e0d\u662f\u88ab\u6392\u9664\u5b9e\u4f53\u3002<\/li>\n<\/ul>\n\n\n\n<p>DMTT\u96c6\u56e2\u5185\u7684\u6240\u6709\u5408\u683c\u5b9e\u4f53\u5747\u5e94\u5bf9\u5e94\u4ed8\u8865\u8db3\u7a0e\u627f\u62c5\u8fde\u5e26\u8d23\u4efb\uff0c\u5e76\u4e14\u53ef\u9488\u5bf9DMTT\u96c6\u56e2\u7684\u6bcf\u4e2a\u5408\u683c\u5b9e\u4f53\u8bc4\u4f30\u5168\u90e8\u7eb3\u7a0e\u4e49\u52a1\u3002\u4e3a\u6b64\uff0c\u8be5\u6cd5\u6848\u89c4\u5b9a\u4e86\u8ba1\u7b97\u5408\u683c\u6536\u5165\u6216\u635f\u5931\u3001\u8ba1\u7b97\u8c03\u6574\u540e\u7684\u6db5\u76d6\u7a0e\u3001\u8ba1\u7b97\u6709\u6548\u7a0e\u7387\u548c\u8865\u8db3\u7a0e\u4ee5\u53ca\u5176\u4ed6\u76f8\u5173\u4e8b\u9879\u7684\u89c4\u5219\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u897f\u73ed\u7259\"><strong>\u897f\u73ed\u7259\uff1a<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>2024\u5e746\u670814\u65e5\uff0c\u897f\u73ed\u7259\u4f17\u8bae\u9662\uff08\u8bae\u4f1a\u4e0b\u9662\uff09\u6839\u636e2022\u5e7412\u670814\u65e5\u7406\u4e8b\u4f1a\u6307\u4ee4\uff08EU\uff092022\/2523\u516c\u5e03\u4e86\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684<a href=\"https:\/\/www.congreso.es\/public_oficiales\/L15\/CONG\/BOCG\/A\/BOCG-15-A-23-1.PDF\">\u6cd5\u6848\u8349\u6848<\/a>\u3002\u5982\u524d\u6240\u8ff0\uff0c\u8be5\u6cd5\u6848\u8349\u6848\u5305\u62ec\u5f15\u5165\u7b2c\u4e8c\u652f\u67f1\u6536\u5165\u7eb3\u5165\u89c4\u5219\uff08IIR\uff09\u548c\u4f4e\u7a0e\u652f\u4ed8\/\u5229\u6da6\u89c4\u5219\uff08UTPR\uff09\uff0c\u4ee5\u786e\u4fdd\u5728\u8fc7\u53bb\u56db\u4e2a\u8d22\u653f\u5e74\u5ea6\u4e2d\u81f3\u5c11\u6709\u4e24\u4e2a\u8d22\u653f\u5e74\u5ea6\uff0c\u5e74\u7efc\u5408\u6536\u5165\u81f3\u5c117.5\u4ebf\u6b27\u5143\u7684\u8de8\u56fd\u516c\u53f8\u96c6\u56e2\u7684\u6700\u4f4e\u7a0e\u6536\u6c34\u5e73\u4e3a15%\u3002\u8be5\u6cd5\u6848\u8349\u6848\u8fd8\u89c4\u5b9a\u5f15\u5165\u5408\u683c\u7684\u56fd\u5185\u6700\u4f4e\u8865\u5145\u7a0e\uff08QDMTT\uff09\u3002<\/p>\n\n\n\n<p>\u7ecf\u6279\u51c6\u5e76\u5728\u300a\u5b98\u65b9\u516c\u62a5\u300b\u4e0a\u516c\u5e03\u540e\uff0cIIR\u548cQDMTT\u5c06\u9002\u7528\u4e8e2023\u5e7412\u670831\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u7eb3\u7a0e\u5e74\u5ea6\uff0cUTPR\u901a\u5e38\u9002\u7528\u4e8e2024\u5e7412\u670831\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u7eb3\u7a0e\u5e74\u5ea6\u3002\u4f46\u662f\uff0cUTPR\u5c06\u9002\u7528\u4e8e2023\u5e7412\u670831\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u9002\u7528\u4e8e\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u6b27\u76df\u6210\u5458\u56fd\u7684\u96c6\u56e2\u7ec4\u6210\u5b9e\u4f53\uff0c\u8fd9\u4e9b\u6210\u5458\u56fd\u5df2\u6839\u636e\u6307\u4ee4\u7b2c50\u6761\u884c\u4f7f\u4e86\u5ef6\u671f\u9002\u7528IIR\u548cUTPR\u7684\u9009\u62e9\u6743\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u632a\u5a01\"><strong>\u632a\u5a01\uff1a<\/strong><strong><\/strong><\/h2>\n\n\n\n<p>\u632a\u5a01\u8d22\u653f\u90e8\u5df2\u5c31\u300a\u8865\u5145\u7a0e\u6cd5\u300b\u7684\u62df\u8bae\u4fee\u6b63\u6848\u5c55\u5f00<a href=\"https:\/\/www.regjeringen.no\/no\/dokumenter\/horing-suppleringsskatt-etter-skattefordelingsregelen\/id3046088\/\">\u516c\u5f00\u54a8\u8be2<\/a>\u3002\u5982\u524d\u6240\u8ff0\uff0c\u8be5\u6cd5\u6848\u5f15\u5165\u4e86\u6536\u5165\u7eb3\u5165\u89c4\u5219\uff08IIR\uff09\u548c\u7b26\u5408\u7b2c\u4e8c\u652f\u67f1GloBE\u89c4\u5219\u7684\u56fd\u5185\u6700\u4f4e\u8865\u5145\u7a0e\uff0c\u9002\u7528\u4e8e2023\u5e7412\u670831\u65e5\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\uff082024\u5e74\u6536\u5165\u5e74\u5ea6\uff09\u3002\u62df\u8bae\u7684\u4fee\u8ba2\u5305\u62ec\u5f15\u5165\u4f4e\u7a0e\u652f\u4ed8\/\u5229\u6da6\u89c4\u5219\uff08UTPR\uff09\uff0c\u7ecf\u6279\u51c6\u540e\u5c06\u4ece2025\u5e74\u6536\u5165\u5e74\u5ea6\u5f00\u59cb\u9002\u7528\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u7ecf\u5408\u7ec4\u7ec7\"><strong>\u7ecf\u5408\u7ec4\u7ec7\uff1a<\/strong><\/h2>\n\n\n\n<p>\u7ecf\u5408\u7ec4\u7ec7\u5ba3\u5e03\u53d1\u5e03\u6709\u5173\u7b2c\u4e00\u652f\u67f1\u91d1\u989dB\u62a5\u544a\u548c\u5e94\u7528\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u8865\u5145\u6307\u5357\u3002<\/p>\n\n\n\n<p>\u2014<\/p>\n\n\n\n<p>\u56fd\u9645\u7a0e\u6536\u6539\u9769\uff1a\u7ecf\u5408\u7ec4\u7ec7\/G20\u7684BEPS\u5305\u5bb9\u6027\u6846\u67b6\u5728\u5b9e\u65bd\u53cc\u652f\u67f1\u89e3\u51b3\u65b9\u6848\u65b9\u9762\u91c7\u53d6\u8fdb\u4e00\u6b65\u63aa\u65bd<\/p>\n\n\n\n<p>\u7ecf\u5408\u7ec4\u7ec7\/G20\u7684BEPS\u5305\u5bb9\u6027\u6846\u67b6\u53d1\u5e03\u4e86\u4e0e\u7b2c\u4e00\u652f\u67f1\u91d1\u989dB\u62a5\u544a\u76f8\u5173\u7684\u8865\u5145\u8981\u7d20\u548c\u6307\u5357\uff0c\u4ee5\u786e\u4fdd\u5728\u7b2c\u4e8c\u652f\u67f1\u4e0b\u4e00\u81f4\u5b9e\u65bd\u548c\u5e94\u7528\u5168\u7403\u6700\u4f4e\u7a0e\u3002<\/p>\n\n\n\n<p>\u7b2c\u4e00\u652f\u67f1\u7684\u91d1\u989dB<\/p>\n\n\n\n<p>2024\u5e742\u670819\u65e5\u53d1\u5e03\u4e86\u4e00\u4efd\u5173\u4e8e\u91d1\u989dB\u7684\u62a5\u544a\uff0c\u8be5\u62a5\u544a\u63d0\u4f9b\u4e86\u4e00\u79cd\u7b80\u5316\u548c\u7cbe\u7b80\u7684\u65b9\u6cd5\uff0c\u5c06\u72ec\u7acb\u4ea4\u6613\u539f\u5219\u5e94\u7528\u4e8e\u57fa\u7ebf\u8425\u9500\u548c\u5206\u9500\u6d3b\u52a8\uff0c\u7279\u522b\u5173\u6ce8\u4f4e\u5bb9\u91cf\u56fd\u5bb6\u7684\u9700\u6c42\uff0c\u4f46\u8bbe\u8ba1\u65b9\u9762\u5c1a\u672a\u5b8c\u6210\uff0c\u76ee\u524d\u5305\u5bb9\u6027\u6846\u67b6\u5df2\u5b8c\u6210\u8bbe\u8ba1\u65b9\u9762\uff0c\u5141\u8bb8\u5404\u53f8\u6cd5\u7ba1\u8f96\u533a\u5f00\u59cb\u5b9e\u65bd\u3002<\/p>\n\n\n\n<p>\u53d1\u5e03\u7684\u9644\u52a0\u6307\u5357\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7b26\u5408\u91d1\u989dB\u6307\u5357\u7b2c5.2\u548c5.3\u8282\u542b\u4e49\u7684\u5408\u683c\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u5b9a\u4e49\u3002\u8fd9\u4e9b\u5b9a\u4e49\u5c06\u6709\u52a9\u4e8e\u8c03\u6574\u6839\u636e\u7b80\u5316\u548c\u7cbe\u7b80\u65b9\u6cd5\u8ba1\u7b97\u7684\u56de\u62a5\uff0c\u4ee5\u9002\u5e94\u4f4d\u4e8e\u8fd9\u4e9b\u5408\u683c\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u53d7\u8bd5\u65b9\u3002\u76f8\u5e94\u7684\u5b9a\u4e49\u73b0\u5df2\u7eb3\u5165\u7ecf\u5408\u7ec4\u7ec7\u8f6c\u8ba9\u5b9a\u4ef7\u6307\u5357\u7b2cIV\u7ae0\u9644\u4ef6\u4e2d\u7684\u91d1\u989dB\u6307\u5357\u3002<\/li>\n\n\n\n<li>\u6db5\u76d6\u7ba1\u8f96\u533a\u7684\u5b9a\u4e49\u5c5e\u4e8e\u91d1\u989dB\u653f\u6cbb\u627f\u8bfa\u7684\u8303\u56f4\u3002\u8be5\u653f\u6cbb\u627f\u8bfa\u627f\u8ba4\uff0c\u5305\u5bb9\u6027\u6846\u67b6\u7684\u6210\u5458\u5c06\u6839\u636e\u5176\u56fd\u5185\u7acb\u6cd5\u548c\u884c\u653f\u60ef\u4f8b\uff0c\u627f\u8bfa\u5c0a\u91cd\u7b80\u5316\u548c\u7cbe\u7b80\u65b9\u6cd5\u786e\u5b9a\u7684\u8303\u56f4\u5185\u4ea4\u6613\u7684\u7ed3\u679c\uff08\u5982\u679c\u6db5\u76d6\u7ba1\u8f96\u533a\u91c7\u7528\u6b64\u65b9\u6cd5\uff09\uff0c\u5e76\u91c7\u53d6\u4e00\u5207\u5408\u7406\u63aa\u65bd\uff0c\u4ee5\u51cf\u8f7b\u56e0\u6db5\u76d6\u7ba1\u8f96\u533a\u4e4b\u95f4\u6709\u53cc\u8fb9\u7a0e\u6536\u534f\u5b9a\u800c\u9002\u7528\u7b80\u5316\u548c\u7cbe\u7b80\u65b9\u6cd5\u53ef\u80fd\u4ea7\u751f\u7684\u6f5c\u5728\u53cc\u91cd\u5f81\u7a0e\u3002\u4e3a\u7f16\u5236\u6db5\u76d6\u7ba1\u8f96\u533a\u540d\u5355\u800c\u5236\u5b9a\u7684\u65b9\u6cd5\u6709\u52a9\u4e8e\u6700\u6709\u5174\u8da3\u4ece2025\u5e741\u67081\u65e5\u8d77\u5b9e\u65bd\u91d1\u989dB\u7684\u7ba1\u8f96\u533a\u7684\u7a0e\u6536\u786e\u5b9a\u6027\u3002\u8bf7\u6ce8\u610f\uff0c\u8868\u793a\u6709\u5174\u8da3\u5e94\u7528\u91d1\u989dB\u5e76\u4e0d\u4e00\u5b9a\u610f\u5473\u7740\u7ba1\u8f96\u533a\u4f1a\u7ee7\u7eed\u5b9e\u65bd\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u6b63\u5982\u5305\u5bb9\u6027\u6846\u67b6\u8054\u5408\u4e3b\u5e2d\u4e8e2024\u5e745\u670830\u65e5\u53d1\u8868\u7684\u58f0\u660e\u4e2d\u6307\u51fa\u7684\u90a3\u6837\uff0c\u7b2c\u4e00\u652f\u67f1\u65b9\u6848\uff08\u5305\u62ec\u91d1\u989dB\u6846\u67b6\uff09\u7684\u8fdb\u4e00\u6b65\u5de5\u4f5c\u6b63\u5728\u8fdb\u884c\u4e2d\u3002<\/p>\n\n\n\n<p>\u7b2c\u4e8c\u652f\u67f1<\/p>\n\n\n\n<p>\u5305\u5bb9\u6027\u6846\u67b6\u8fd8\u53d1\u5e03\u4e86\u8fdb\u4e00\u6b65\u7684\u6307\u5bfc\u610f\u89c1\uff0c\u4ee5\u6f84\u6e05\u548c\u7b80\u5316\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u9002\u7528\uff0c\u5e76\u6982\u8ff0\u4e86\u7b80\u5316\u7a0b\u5e8f\uff0c\u4ee5\u786e\u8ba4\u5b9e\u65bd\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680\uff08GloBE\uff09\u89c4\u5219\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u7acb\u6cd5\u5408\u683c\u5730\u4f4d\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u884c\u653f\u6307\u5bfc\u3002\u5305\u5bb9\u6027\u6846\u67b6\u5df2\u5c31\u5305\u5bb9\u6027\u6846\u67b6\u6210\u5458\u548c\u5229\u76ca\u76f8\u5173\u8005\u5bfb\u6c42\u4e00\u81f4\u6027\u548c\u7b80\u5316\u7684\u82e5\u5e72\u5173\u952e\u4e3b\u9898\u53d1\u5e03\u4e86\u5546\u5b9a\u7684\u884c\u653f\u6307\u5bfc\u610f\u89c1\u3002\u8fd9\u5957\u884c\u653f\u6307\u5bfc\u610f\u89c1\u5217\u51fa\u4e86\u7b80\u5316\u7684\u7a0b\u5e8f\uff0c\u5141\u8bb8\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u6c47\u603b\u5404\u79cd\u7c7b\u522b\u7684\u9012\u5ef6\u7a0e\u9879\u8d1f\u503a\uff0c\u4ee5\u786e\u5b9a\u5b83\u4eec\u662f\u5426\u5728\u4e94\u5e74\u5185\u5df2\u9006\u8f6c\uff0c\u56e0\u6b64\u65e0\u9700\u91cd\u65b0\u8ba1\u5165\u3002\u8be5\u884c\u653f\u6307\u5bfc\u8fd8\u660e\u786e\u4e86\u786e\u5b9aGloBE\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u548c\u8d1f\u503a\u7684\u65b9\u6cd5\uff0c\u4ee5\u53ca\u8de8\u5883\u5f53\u671f\u6240\u5f97\u7a0e\u548c\u9012\u5ef6\u6240\u5f97\u7a0e\u4ee5\u53ca\u67d0\u4e9b\u6d41\u901a\u7a0e\u7ed3\u6784\u7684\u5229\u6da6\u548c\u6240\u5f97\u7a0e\u7684\u5206\u914d\u7684\u8fdb\u4e00\u6b65\u6307\u5bfc\u3002\u6700\u540e\uff0c\u8be5\u6307\u5bfc\u8fd8\u660e\u786e\u4e86\u5c31\u5982\u4f55\u6839\u636e\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u56fd\u5185\u6700\u4f4e\u8865\u5145\u7a0e\u5904\u7406\u8bc1\u5238\u5316\u5de5\u5177\u63d0\u4f9b\u4e86\u5177\u4f53\u6307\u5bfc\uff0c\u4ee5\u9632\u6b62\u8fd9\u4e9b\u5de5\u5177\u5728GloBE\u89c4\u5219\u4e0b\u4ea7\u751f\u4e0d\u7a33\u5b9a\u7684\u7ed3\u679c\u3002\u603b\u4e4b\uff0c\u8fd9\u5957\u65b0\u6307\u5357\u4e3a\u5229\u76ca\u76f8\u5173\u8005\u63d0\u4f9b\u4e86\u989d\u5916\u7684\u786e\u5b9a\u6027\u548c\u7b80\u5316\uff0c\u5e76\u5c06\u7eb3\u5165GloBE\u793a\u8303\u89c4\u5219\u7684\u8bc4\u8bba\u4e2d\u3002<\/li>\n\n\n\n<li>CbCR\u5b89\u5168\u6e2f\u6307\u5357\u30022022\u5e7412\u6708\uff0c\u5305\u5bb9\u6027\u6846\u67b6\u540c\u610f\u5bf9GloBE\u89c4\u5219\u8fdb\u884c\u91cd\u5927\u7b80\u5316\uff0c\u5373\u8fc7\u6e21\u6027CbCR\u5b89\u5168\u6e2f\uff0c\u8be5\u5b89\u5168\u6e2f\u57fa\u4e8e\u7528\u4e8e\u56fd\u522b\u62a5\u544a\uff08CbC\uff09\u7684\u8d22\u52a1\u4fe1\u606f\u30022023\u5e7412\u6708\uff0c\u5305\u5bb9\u6027\u6846\u67b6\u53d1\u5e03\u4e86\u6709\u5173\u6839\u636eGloBE\u89c4\u5219\u4f7f\u7528\u8fc7\u6e21\u6027CbCR\u5b89\u5168\u6e2f\u7684\u8fdb\u4e00\u6b65\u6307\u5bfc\uff0c\u8be5\u6307\u5bfc\u89c4\u5b9a\uff0c\u96c6\u56e2\u5185\u90e8\u4ed8\u6b3e\u9700\u8981\u5728\u4ed8\u6b3e\u4eba\u548c\u6536\u6b3e\u4eba\u7ba1\u8f96\u533a\u5185\u5f97\u5230\u4e00\u81f4\u5904\u7406\u30025\u670827\u65e5\uff0c\u5305\u5bb9\u6027\u6846\u67b6\u53d1\u5e03\u4e86\u989d\u5916\u7684\u89e3\u91ca\u6027CbCR\u6307\u5357\uff0c\u8be5\u6307\u5357\u8fd8\u786e\u4fdd\u4e86\u5bf9\u8fd9\u4e9b\u96c6\u56e2\u5185\u90e8\u4ed8\u6b3e\u7684\u4e00\u81f4\u5904\u7406\uff0c\u5e76\u907f\u514d\u4e86\u5728\u5168\u7403\u6700\u4f4e\u7a0e\u4e0b\u8fdb\u884c\u8fdb\u4e00\u6b65\u8c03\u6574\u7684\u9700\u8981\uff0c\u56e0\u4e3a\u9996\u5148\u91c7\u7528\u4e86\u4e00\u81f4\u7684\u5904\u7406\u65b9\u5f0f\u3002<\/li>\n\n\n\n<li>\u5408\u683c\u72b6\u6001\u3002\u6839\u636e\u5305\u5bb9\u6027\u6846\u67b6\u4e8e2021\u5e7410\u6708\u5546\u5b9a\u7684\u5168\u7403\u6700\u4f4e\u7a0e\u201c\u5171\u540c\u65b9\u6cd5\u201d\uff0c\u91c7\u7528<a href=\"https:\/\/www.oecd-ilibrary.org\/taxation\/tax-challenges-arising-from-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two_782bac33-en\">GloBE\u89c4\u5219<\/a>\u7684\u5305\u5bb9\u6027\u6846\u67b6\u6210\u5458\u5df2\u540c\u610f\u4ee5\u4e00\u81f4\u548c\u534f\u8c03\u7684\u65b9\u5f0f\u5b9e\u65bd\u548c\u5e94\u7528\u8fd9\u4e9b\u89c4\u5219\uff0c\u4ee5\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u5408\u89c4\u548c\u7ba1\u7406\u6210\u672c\u4ee5\u53ca\u53cc\u91cd\u6216\u8fc7\u5ea6\u5f81\u7a0e\u7684\u98ce\u9669\u3002\u7279\u522b\u662f\uff0cGloBE\u89c4\u5219\u7eb3\u5165\u4e86\u4e00\u9879\u5546\u5b9a\u7684\u89c4\u5219\u547d\u4ee4\uff0c\u8be5\u547d\u4ee4\u53ef\u9632\u6b62\u4e00\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u5bf9\u8de8\u56fd\u4f01\u4e1a\u7684\u4f4e\u7a0e\u5229\u6da6\u5f81\u6536\u8865\u8db3\u7a0e\uff0c\u5982\u679c\u8fd9\u4e9b\u5229\u6da6\u5df2\u7ecf\u6839\u636e\u53e6\u4e00\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u201c\u5408\u683c\u201d\u89c4\u5219\u7f34\u7eb3\u4e86\u8865\u8db3\u7a0e\u3002\u9274\u4e8e\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u8fc5\u901f\u91c7\u7528\uff0c\u5305\u5bb9\u6027\u6846\u67b6\u5df2\u540c\u610f\u7b80\u5316\u6d41\u7a0b\uff0c\u4ee5\u8bc6\u522b\u54ea\u4e9b\u53f8\u6cd5\u7ba1\u8f96\u533a\u5177\u6709\u5408\u683c\u89c4\u5219\u3002\u5305\u5bb9\u6027\u6846\u67b6\u79d8\u4e66\u5904\u73b0\u5df2\u5728OECD\u7f51\u7ad9\u4e0a\u53d1\u5e03\u4e86\u4e00\u4efd\u95ee\u7b54\u6587\u4ef6\uff0c\u6982\u8ff0\u4e86\u8fd9\u4e00\u8fc7\u6e21\u8d44\u683c\u673a\u5236\u7684\u4e3b\u8981\u7279\u70b9\u3002\u8be5\u673a\u5236\u5c06\u4e3a\u5404\u53f8\u6cd5\u7ba1\u8f96\u533a\u63d0\u4f9b\u786e\u5b9a\u6027\uff0c\u5373\u5728\u8fdb\u884c\u5168\u9762\u7acb\u6cd5\u5ba1\u67e5\u7684\u8fc7\u6e21\u671f\u5185\uff0c\u5176\u89c4\u5219\u5c06\u88ab\u5176\u4ed6\u5b9e\u65bd\u53f8\u6cd5\u7ba1\u8f96\u533a\u89c6\u4e3a\u5408\u683c\uff0c\u5e76\u5c06\u4e3a\u8de8\u56fd\u4f01\u4e1a\u63d0\u4f9b\u786e\u5b9a\u6027\uff0c\u5373\u6839\u636e\u5546\u5b9a\u7684\u89c4\u5219\u987a\u5e8f\uff0c\u5176\u5fc5\u987b\u9075\u5b88\u54ea\u4e9b\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u89c4\u5219\u3002<\/li>\n<\/ul>\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","protected":false},"excerpt":{"rendered":"<p>\u6bd4\u5229\u65f6\u6700\u8fd1\u66f4\u65b0\uff1a \u6bd4\u5229\u65f6\u8054\u90a6\u516c\u5171\u670d\u52a1\uff08SPF\uff09\u8d22\u653f\u90e8\u95e8\u4e8e20&hellip;<\/p>\n","protected":false},"author":5,"featured_media":1780,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[],"tags":[1102,1100,1043,912,950],"insight_job_role":[936,938,924,927,857,858,850],"insight_practice_area":[],"class_list":["entry","author-traus","post-2146","post","type-post","status-publish","format-standard","has-post-thumbnail","tag-beps-2","tag-gmt-2","tag-1043","tag-912","tag-950","insight_job_role-chief-tax-officer","insight_job_role-head-of-international-tax","insight_job_role-head-of-tax","insight_job_role-tax-manager-director","insight_job_role-857","insight_job_role-858","insight_job_role-850","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2024 \u5e74 6 \u6708\uff1a\u5168\u7403\u7a0e\u52a1\u7b2c\u4e8c\u652f\u67f1\u91cd\u70b9 - TR - Business Insight China<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2024 \u5e74 6 \u6708\uff1a\u5168\u7403\u7a0e\u52a1\u7b2c\u4e8c\u652f\u67f1\u91cd\u70b9 - TR - Business Insight China\" \/>\n<meta property=\"og:description\" content=\"\u6bd4\u5229\u65f6\u6700\u8fd1\u66f4\u65b0\uff1a \u6bd4\u5229\u65f6\u8054\u90a6\u516c\u5171\u670d\u52a1\uff08SPF\uff09\u8d22\u653f\u90e8\u95e8\u4e8e20&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights\" \/>\n<meta property=\"og:site_name\" content=\"TR - Business Insight China\" \/>\n<meta property=\"article:published_time\" content=\"2024-07-11T07:51:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-11T07:51:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/05\/tr-apac-sson.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1195\" \/>\n\t<meta property=\"og:image:height\" content=\"1045\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Thomson Reuters\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thomson Reuters\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights#article\",\"isPartOf\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights\"},\"author\":{\"name\":\"Thomson Reuters\",\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/#\/schema\/person\/069d4b0801f54abe45f425c4205146a4\"},\"headline\":\"2024 \u5e74 6 \u6708\uff1a\u5168\u7403\u7a0e\u52a1\u7b2c\u4e8c\u652f\u67f1\u91cd\u70b9\",\"datePublished\":\"2024-07-11T07:51:23+00:00\",\"dateModified\":\"2024-07-11T07:51:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights\"},\"wordCount\":229,\"image\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights#primaryimage\"},\"thumbnailUrl\":\"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/05\/tr-apac-sson.jpg\",\"keywords\":[\"BEPS\",\"GMT\",\"\u5168\u7403\u6700\u4f4e\u7a0e\",\"\u5168\u7403\u8d38\u6613\",\"\u5408\u89c4\"],\"inLanguage\":\"zh-CN\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights\",\"url\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights\",\"name\":\"2024 \u5e74 6 \u6708\uff1a\u5168\u7403\u7a0e\u52a1\u7b2c\u4e8c\u652f\u67f1\u91cd\u70b9 - TR - Business Insight China\",\"isPartOf\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights#primaryimage\"},\"image\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights#primaryimage\"},\"thumbnailUrl\":\"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/05\/tr-apac-sson.jpg\",\"datePublished\":\"2024-07-11T07:51:23+00:00\",\"dateModified\":\"2024-07-11T07:51:28+00:00\",\"author\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/#\/schema\/person\/069d4b0801f54abe45f425c4205146a4\"},\"breadcrumb\":{\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights#breadcrumb\"},\"inLanguage\":\"zh-CN\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-CN\",\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights#primaryimage\",\"url\":\"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/05\/tr-apac-sson.jpg\",\"contentUrl\":\"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/05\/tr-apac-sson.jpg\",\"width\":1195,\"height\":1045},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/insight.thomsonreuters.cn\/business\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"2024 \u5e74 6 \u6708\uff1a\u5168\u7403\u7a0e\u52a1\u7b2c\u4e8c\u652f\u67f1\u91cd\u70b9\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/#website\",\"url\":\"https:\/\/insight.thomsonreuters.cn\/business\/\",\"name\":\"TR - Business Insight China\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/insight.thomsonreuters.cn\/business\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-CN\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/insight.thomsonreuters.cn\/business\/#\/schema\/person\/069d4b0801f54abe45f425c4205146a4\",\"name\":\"Thomson Reuters\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-CN\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/3d8ea57fec7b97b523fdea8fc80b44fc40324472df6fd7dc51f528484a8f26c4?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/3d8ea57fec7b97b523fdea8fc80b44fc40324472df6fd7dc51f528484a8f26c4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/3d8ea57fec7b97b523fdea8fc80b44fc40324472df6fd7dc51f528484a8f26c4?s=96&d=mm&r=g\",\"caption\":\"Thomson Reuters\"},\"description\":\"Thomson Reuters, a worldwide trusted provider of answers, helps professionals make confident decisions, run better businesses and gain competitive advantage in complex arenas \u2013 law, tax, compliance, government and media.\",\"url\":\"https:\/\/insight.thomsonreuters.cn\/business\/contributors\/traus\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"2024 \u5e74 6 \u6708\uff1a\u5168\u7403\u7a0e\u52a1\u7b2c\u4e8c\u652f\u67f1\u91cd\u70b9 - TR - Business Insight China","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights","og_locale":"zh_CN","og_type":"article","og_title":"2024 \u5e74 6 \u6708\uff1a\u5168\u7403\u7a0e\u52a1\u7b2c\u4e8c\u652f\u67f1\u91cd\u70b9 - TR - Business Insight China","og_description":"\u6bd4\u5229\u65f6\u6700\u8fd1\u66f4\u65b0\uff1a \u6bd4\u5229\u65f6\u8054\u90a6\u516c\u5171\u670d\u52a1\uff08SPF\uff09\u8d22\u653f\u90e8\u95e8\u4e8e20&hellip;","og_url":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights","og_site_name":"TR - Business Insight China","article_published_time":"2024-07-11T07:51:23+00:00","article_modified_time":"2024-07-11T07:51:28+00:00","og_image":[{"width":1195,"height":1045,"url":"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/05\/tr-apac-sson.jpg","type":"image\/jpeg"}],"author":"Thomson Reuters","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"Thomson Reuters","\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"2 \u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights#article","isPartOf":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights"},"author":{"name":"Thomson Reuters","@id":"https:\/\/insight.thomsonreuters.cn\/business\/#\/schema\/person\/069d4b0801f54abe45f425c4205146a4"},"headline":"2024 \u5e74 6 \u6708\uff1a\u5168\u7403\u7a0e\u52a1\u7b2c\u4e8c\u652f\u67f1\u91cd\u70b9","datePublished":"2024-07-11T07:51:23+00:00","dateModified":"2024-07-11T07:51:28+00:00","mainEntityOfPage":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights"},"wordCount":229,"image":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights#primaryimage"},"thumbnailUrl":"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/05\/tr-apac-sson.jpg","keywords":["BEPS","GMT","\u5168\u7403\u6700\u4f4e\u7a0e","\u5168\u7403\u8d38\u6613","\u5408\u89c4"],"inLanguage":"zh-CN"},{"@type":"WebPage","@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights","url":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights","name":"2024 \u5e74 6 \u6708\uff1a\u5168\u7403\u7a0e\u52a1\u7b2c\u4e8c\u652f\u67f1\u91cd\u70b9 - TR - Business Insight China","isPartOf":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/#website"},"primaryImageOfPage":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights#primaryimage"},"image":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights#primaryimage"},"thumbnailUrl":"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/05\/tr-apac-sson.jpg","datePublished":"2024-07-11T07:51:23+00:00","dateModified":"2024-07-11T07:51:28+00:00","author":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/#\/schema\/person\/069d4b0801f54abe45f425c4205146a4"},"breadcrumb":{"@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights#breadcrumb"},"inLanguage":"zh-CN","potentialAction":[{"@type":"ReadAction","target":["https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights"]}]},{"@type":"ImageObject","inLanguage":"zh-CN","@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights#primaryimage","url":"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/05\/tr-apac-sson.jpg","contentUrl":"https:\/\/insight.thomsonreuters.cn\/business\/wp-content\/blogs.dir\/4\/files\/sites\/27\/2020\/05\/tr-apac-sson.jpg","width":1195,"height":1045},{"@type":"BreadcrumbList","@id":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/june-2024-pillar-2-highlights#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/insight.thomsonreuters.cn\/business"},{"@type":"ListItem","position":2,"name":"2024 \u5e74 6 \u6708\uff1a\u5168\u7403\u7a0e\u52a1\u7b2c\u4e8c\u652f\u67f1\u91cd\u70b9"}]},{"@type":"WebSite","@id":"https:\/\/insight.thomsonreuters.cn\/business\/#website","url":"https:\/\/insight.thomsonreuters.cn\/business\/","name":"TR - Business Insight China","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/insight.thomsonreuters.cn\/business\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-CN"},{"@type":"Person","@id":"https:\/\/insight.thomsonreuters.cn\/business\/#\/schema\/person\/069d4b0801f54abe45f425c4205146a4","name":"Thomson Reuters","image":{"@type":"ImageObject","inLanguage":"zh-CN","@id":"https:\/\/secure.gravatar.com\/avatar\/3d8ea57fec7b97b523fdea8fc80b44fc40324472df6fd7dc51f528484a8f26c4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/3d8ea57fec7b97b523fdea8fc80b44fc40324472df6fd7dc51f528484a8f26c4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/3d8ea57fec7b97b523fdea8fc80b44fc40324472df6fd7dc51f528484a8f26c4?s=96&d=mm&r=g","caption":"Thomson Reuters"},"description":"Thomson Reuters, a worldwide trusted provider of answers, helps professionals make confident decisions, run better businesses and gain competitive advantage in complex arenas \u2013 law, tax, compliance, government and media.","url":"https:\/\/insight.thomsonreuters.cn\/business\/contributors\/traus"}]}},"_links":{"self":[{"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/posts\/2146","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/comments?post=2146"}],"version-history":[{"count":0,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/posts\/2146\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/media\/1780"}],"wp:attachment":[{"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/media?parent=2146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/categories?post=2146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/tags?post=2146"},{"taxonomy":"insight_job_role","embeddable":true,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/insight_job_role?post=2146"},{"taxonomy":"insight_practice_area","embeddable":true,"href":"https:\/\/insight.thomsonreuters.cn\/business\/wp-json\/wp\/v2\/insight_practice_area?post=2146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}