{"id":2183,"date":"2024-08-19T16:03:57","date_gmt":"2024-08-19T08:03:57","guid":{"rendered":"https:\/\/insight.thomsonreuters.cn\/business?p=2183"},"modified":"2024-08-21T09:11:34","modified_gmt":"2024-08-21T01:11:34","slug":"august-2024-pillar-2-highlights","status":"publish","type":"post","link":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/august-2024-pillar-2-highlights","title":{"rendered":"2024 \u5e74 8 \u6708\uff1a\u5168\u7403\u7a0e\u52a1\u7b2c\u4e8c\u652f\u67f1\u91cd\u70b9"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"http:\/\/insight.thomsonreuters.com\/sea\/business\/wp-content\/blogs.dir\/4\/files\/sites\/24\/2024\/06\/Banner-1.png\" alt=\"\" class=\"wp-image-3307\"\/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background\" style=\"background-color:#e1e1e1;color:#e1e1e1\"\/>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-fill\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/www.thomsonreuters.cn\/zh\/products-services\/tax-accounting\/orbitax-global-minimum-tax.html?utm_source=insight\" style=\"background-color:#d64000\"><strong>\u4e86\u89e3\u6c64\u68ee\u8def\u900f \u5168\u7403\u6700\u4f4e\u7a0e(GMT) \u89e3\u51b3\u65b9\u6848<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#australia\">\u6fb3\u5927\u5229\u4e9a<\/a>:<ul><li>\u5411\u8bae\u4f1a\u63d0\u51fa\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7acb\u6cd5<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>ATO\u8bbe\u7acb\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u548c\u56fd\u5185\u6700\u4f4e\u7a0e\u5de5\u4f5c\u7ec4<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><a href=\"#india\">\u5370\u5ea6<\/a>:<ul><li>\u5728\u51c6\u5907\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u7684\u540c\u65f6\uff0c\u56e0\u67d0\u4e9b\u62c5\u5fe7\u800c\u6401\u7f6e\u7b2c\u4e00\u652f\u67f1<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>\u5370\u5ea6\u7279\u8bb8\u4f1a\u8ba1\u5e08\u534f\u4f1a\u4fee\u8ba2\u4e0e\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u76f8\u5173\u7684\u6240\u5f97\u7a0e\u4f1a\u8ba1\u51c6\u5219<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><a href=\"#cyprus\">\u585e\u6d66\u8def\u65af<\/a>: \u540c\u610f\u6240\u6709\u7b2c\u4e8c\u652f\u67f1\u5b89\u5168\u6e2f\u548c\u884c\u653f\u6307\u5bfc<\/li>\n\n\n\n<li><a href=\"#colombia\">\u54e5\u4f26\u6bd4\u4e9a\u3001\u6d25\u5df4\u5e03\u97e6<\/a>: \u5ba1\u67e5\u56fd\u5185\u6700\u4f4e\u7a0e\u89c4\u5219\u4ee5\u4e0eOECD\u7b2c\u4e8c\u652f\u67f1\u4fdd\u6301\u4e00\u81f4<\/li>\n\n\n\n<li><a href=\"#belgium\">\u6bd4\u5229\u65f6<\/a>:<ul><li>\u53d1\u5e03\u5173\u4e8e\u65b0\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u9884\u7f34\u7eb3\u7684\u7687\u5bb6\u6cd5\u4ee4<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>\u5ef6\u957f2024\u5e74\u672a\u8fdb\u884c\u9884\u7f34\u7eb3\u7684\u56e2\u4f53\u7684\u521d\u59cb\u7b2c\u4e8c\u652f\u67f1\u901a\u77e5\u8981\u6c42\u56fd\u5185\u8865\u8db3\u7a0e\u6216IIR<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><a href=\"#turkey\">\u571f\u8033\u5176<\/a>: \u571f\u8033\u5176\u8bae\u4f1a\u63d0\u4ea4\u7a0e\u6536\u6539\u9769\u7acb\u6cd5\uff0c\u5305\u62ec\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff08\u5df2\u901a\u8fc7\uff09<\/li>\n\n\n\n<li><a href=\"#portugal\">\u8461\u8404\u7259<\/a>:<ul><li>\u5c31\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u6cd5\u6848\u8349\u6848\u8fdb\u884c\u78cb\u5546<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>\u90e8\u957f\u7406\u4e8b\u4f1a\u6279\u51c6\u7a0e\u6536\u8ba1\u5212\uff0c\u5305\u62ec\u964d\u4f4e\u4f01\u4e1a\u7a0e\u7387\u3001\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u548c\u5176\u4ed6\u63aa\u65bd<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><a href=\"#austria\">\u5965\u5730\u5229<\/a>: \u8bae\u4f1a\u6279\u51c62024\u5e74\u7a0e\u6536\u4fee\u6b63\u6848\uff0c\u5305\u62ec\u589e\u503c\u7a0e\u548c\u96c6\u56e2\u635f\u5931\u63aa\u65bd\u4ee5\u53ca\u7b2c\u4e8c\u652f\u67f1\u5b89\u5168\u6e2f\u89c4\u5219\u6307\u5357<\/li>\n\n\n\n<li><a href=\"#uk\">\u82f1\u56fd<\/a>:<ul><li>\u53d1\u5e03\u5173\u4e8e\u51c6\u5907\u8de8\u56fd\u8865\u8db3\u7a0e\u548c\u56fd\u5185\u8865\u8db3\u7a0e\u7684\u6307\u5357<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>\u82f1\u56fdHMRC\u53d1\u5e03\u7acb\u6cd5\u8349\u6848\uff0c\u5b9e\u65bd\u8fc7\u6e21\u6027\u56fd\u522b\u62a5\u544a\u5b89\u5168\u6e2f\u53cd\u5957\u5229\u89c4\u5219<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><a href=\"#oecd\">\u7ecf\u5408\u7ec4\u7ec7<\/a>: \u5c31GloBE\u4fe1\u606f\u7533\u62a5XML\u67b6\u6784\u7684\u7528\u6237\u6307\u5357\u8349\u6848\u8fdb\u884c\u78cb\u5546<\/li>\n\n\n\n<li><a href=\"#kazakhstan\">\u54c8\u8428\u514b\u65af\u5766<\/a>: \u5c31\u7b7e\u7f72\u53d7\u7a0e\u6536\u89c4\u5219\u7ea6\u675f\u7684\u7b2c\u4e8c\u652f\u67f1\u591a\u8fb9\u6587\u4e66\u8fdb\u884c\u78cb\u5546<\/li>\n\n\n\n<li><a href=\"#italy\">\u610f\u5927\u5229<\/a>: \u53d1\u5e03\u5408\u683c\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\u5b9e\u65bd\u6cd5\u4ee4<\/li>\n\n\n\n<li><a href=\"#gibraltar\">\u76f4\u5e03\u7f57\u9640<\/a>: 2024\u5e74\u9884\u7b97\u62a5\u544a\u5305\u62ec15%\u7684\u4f01\u4e1a\u7a0e\u7387\u4ee5\u53ca\u7b2c\u4e8c\u652f\u67f1\u8865\u8db3\u7a0e\u548c\u6536\u5165\u5305\u5bb9\u89c4\u5219\u8ba1\u5212<\/li>\n\n\n\n<li><a href=\"#vietnam\">\u8d8a\u5357<\/a>: \u65b0\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u8349\u6848<\/li>\n\n\n\n<li><a href=\"#israel\">\u4ee5\u8272\u5217<\/a>: \u8ba1\u5212\u4e8e2026\u5e74\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1QDMTT<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background\" style=\"background-color:#e1e1e1;color:#e1e1e1\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"australia\"><strong>\u6fb3\u5927\u5229\u4e9a<\/strong><\/h2>\n\n\n\n<p><strong>\u5411\u8bae\u4f1a\u63d0\u51fa\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7acb\u6cd5<\/strong><\/p>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9a\u8d22\u653f\u90e8\u957f\u5409\u59c6\u00b7\u67e5\u9ed8\u65af<a href=\"https:\/\/ministers.treasury.gov.au\/ministers\/jim-chalmers-2022\/media-releases\/new-legislation-ensure-multinationals-pay-fairer-share\" target=\"_blank\" rel=\"noreferrer noopener\">\u5ba3\u5e03<\/a>\u5728\u8bae\u4f1a\u63d0\u51fa\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u7acb\u6cd5\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/tinyurl.com\/43c5b5e8\" target=\"_blank\" rel=\"noreferrer noopener\">\u5f81\u6536\u6cd5\u6848\uff1a2024\u5e74\u7a0e\u6536\uff08\u8de8\u56fd-\u5168\u7403\u548c\u56fd\u5185\u6700\u4f4e\u7a0e\uff09\u5f81\u6536\u6cd5\u6848<\/a>;<\/li>\n\n\n\n<li><a href=\"https:\/\/tinyurl.com\/ycx88tdz\" target=\"_blank\" rel=\"noreferrer noopener\">\u8bc4\u4f30\u6cd5\u6848\uff1a2024\u5e74\u7a0e\u6536\uff08\u8de8\u56fd-\u5168\u7403\u548c\u56fd\u5185\u6700\u4f4e\u7a0e\uff09\u6cd5\u6848<\/a>; <\/li>\n\n\n\n<li><a href=\"https:\/\/tinyurl.com\/yckmr2s5\" target=\"_blank\" rel=\"noreferrer noopener\">\u540e\u7eed\u6cd5\u6848\uff1a2024\u5e74\u8d22\u653f\u6cd5\u4fee\u6b63\u6848\uff08\u8de8\u56fd-\u5168\u7403\u548c\u56fd\u5185\u6700\u4f4e\u7a0e\uff09\uff08\u540e\u7eed\uff09\u6cd5\u6848<\/a>.<\/li>\n<\/ul>\n\n\n\n<p>\u300a\u5f81\u6536\u6cd5\u6848\u300b\u5f81\u6536\u8865\u8db3\u7a0e\uff0c\u5373\u6fb3\u5927\u5229\u4e9a\u56fd\u5185\u6700\u4f4e\u7a0e\uff08DMT\uff09\u7a0e\u3001\u6fb3\u5927\u5229\u4e9a\u6536\u5165\u5305\u5bb9\u89c4\u5219\uff08IIR\uff09\u7a0e\u548c\u6fb3\u5927\u5229\u4e9a\u4f4e\u7a0e\u5229\u6da6\u89c4\u5219\uff08UTPR\uff09\u7a0e\u3002\u300a\u8bc4\u4f30\u6cd5\u6848\u300b\u5b9e\u65bd\u4e86\u4e0eGloBE\u89c4\u5219\u4e00\u81f4\u7684DMT\u3001IIR\u548cUTPR\u5f81\u6536\u8865\u8db3\u7a0e\u7684\u6846\u67b6\u3002\u300a\u540e\u7eed\u6cd5\u6848\u300b\u5305\u542b\u7ba1\u7406\u8865\u8db3\u7a0e\u6240\u9700\u7684\u540e\u7eed\u548c\u6742\u9879\u89c4\u5b9a\uff0c\u4e0e\u6fb3\u5927\u5229\u4e9a\u7a0e\u6cd5\u548cGloBE\u89c4\u5219\u4e0b\u7684\u73b0\u6709\u7ba1\u7406\u6846\u67b6\u4e00\u81f4\u3002\u6fb3\u5927\u5229\u4e9aDMT\u7a0e\u548c\u6fb3\u5927\u5229\u4e9aIIR\u7a0e\u5c06\u9002\u7528\u4e8e2024\u5e741\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\u3002\u6fb3\u5927\u5229\u4e9aUTPR\u7a0e\u5c06\u9002\u7528\u4e8e2025\u5e741\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\u3002<\/p>\n\n\n\n<p>\u65b0\u7acb\u6cd5\u786e\u4fdd\u8de8\u56fd\u516c\u53f8\u652f\u4ed8\u66f4\u516c\u5e73\u7684\u4efd\u989d<\/p>\n\n\n\n<p>\u963f\u5c14\u5df4\u5c3c\u65af\u653f\u5e9c\u5df2\u51fa\u53f0\u7acb\u6cd5\uff0c\u4ee5\u5c65\u884c\u63d0\u9ad8\u7a0e\u6536\u900f\u660e\u5ea6\u548c\u8bda\u4fe1\u5ea6\u7684\u9009\u4e3e\u627f\u8bfa\u3002\u8fd9\u4e00\u5207\u90fd\u662f\u4e3a\u4e86\u786e\u4fdd\u8de8\u56fd\u516c\u53f8\u5728\u6fb3\u5927\u5229\u4e9a\u652f\u4ed8\u66f4\u516c\u5e73\u7684\u7a0e\u6536\u4efd\u989d\u3002<\/p>\n\n\n\n<p>\u4e3a\u4e86\u652f\u4ed8\u5bf9\u6fb3\u5927\u5229\u4e9a\u56fd\u6c11\u91cd\u8981\u7684\u4e8b\u9879\uff0c\u5982\u533b\u7597\u4fdd\u5065\u3001\u6559\u80b2\u548c\u56fd\u9632\uff0c\u5728\u6fb3\u5927\u5229\u4e9a\u8fd0\u8425\u7684\u8de8\u56fd\u516c\u53f8\u5fc5\u987b\u7f34\u7eb3\u5408\u7406\u7684\u7a0e\u6b3e\uff0c\u7acb\u6cd5\u5c06\u6709\u52a9\u4e8e\u5b9e\u73b0\u76ee\u6807\u3002<\/p>\n\n\n\n<p>\u65b0\u6cd5\u5c06\u4e3a\u6240\u6709\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u8bbe\u5b9a15%\u7684\u5168\u7403\u6700\u4f4e\u7a0e\u7387\u548c\u56fd\u5185\u6700\u4f4e\u7a0e\u7387\uff0c\u8fd9\u4e9b\u4f01\u4e1a\u96c6\u56e2\u7684\u5168\u7403\u5e74\u6536\u5165\u81f3\u5c11\u4e3a7.5\u4ebf\u6b27\u5143\uff08\u7ea6\u540812\u4ebf\u6fb3\u5143\uff09\uff0c\u81ea2024\u5e741\u67081\u65e5\u8d77\u751f\u6548\u3002\u8fd9\u4e9b\u63aa\u65bd\u4f7f\u6fb3\u5927\u5229\u4e9a\u4e0e\u8bb8\u591a\u5176\u4ed6\u56fd\u5bb6\u4fdd\u6301\u4e00\u81f4\uff0c\u5305\u62ec\u4e16\u754c\u4e0a\u6700\u5927\u7684\u7ecf\u6d4e\u4f53\uff0c\u5b83\u4eec\u90fd\u5728\u6253\u51fb\u8de8\u56fd\u516c\u53f8\uff0c\u4ee5\u786e\u4fdd\u5b83\u4eec\u7f34\u7eb3\u66f4\u516c\u5e73\u7684\u7a0e\u6b3e\u3002<\/p>\n\n\n\n<p>\u8fd9\u9879\u7acb\u6cd5\u5c65\u884c\u4e86\u963f\u5c14\u5df4\u5c3c\u65af\u653f\u5e9c2023-24\u5e74\u9884\u7b97\u516c\u544a\uff0c\u516c\u544a\u65e8\u5728\u5b9e\u65bdOECD\/G20\u53cc\u652f\u67f1\u89e3\u51b3\u65b9\u6848\u7b2c\u4e8c\u652f\u67f1\u4e0b\u7684\u6700\u4f4e\u7a0e\uff0c\u8be5\u591a\u8fb9\u534f\u8bae\u5f97\u5230\u4e86140\u591a\u4e2a\u56fd\u5bb6\u7684\u652f\u6301\u3002\u963b\u6b62\u5168\u7403\u4f01\u4e1a\u7a0e\u7684\u9010\u5e95\u7ade\u4e89\u6709\u76ca\u4e8e\u6240\u6709\u6fb3\u5927\u5229\u4e9a\u56fd\u6c11\u3002\u5f53\u8de8\u56fd\u516c\u53f8\u7f34\u7eb3\u8f83\u5c11\u7a0e\u6b3e\u65f6\uff0c\u4e2a\u4eba\u548c\u56fd\u5185\u4f01\u4e1a\u7f34\u7eb3\u7684\u7a0e\u6b3e\u5c31\u66f4\u591a\u3002<\/p>\n\n\n\n<p>\u5411\u4f17\u8bae\u9662\u63d0\u51fa\u7acb\u6cd5\u8bf7\u6c42\u53cd\u6620\u4e86\u51e0\u8f6e\u78cb\u5546\u548c\u4e0e\u5229\u76ca\u76f8\u5173\u8005\u7684\u6301\u7eed\u63a5\u89e6\uff0c\u4ee5\u786e\u4fdd\u8fd9\u4e9b\u6700\u4f4e\u7a0e\u6309\u9884\u671f\u8fd0\u4f5c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u51cf\u5c11\u4e0d\u5fc5\u8981\u7684\u5408\u89c4\u8d1f\u62c5\u3002\u73b0\u5728\u7684\u7ecf\u6d4e\u8ba1\u5212\u5c31\u662f\u5728\u9884\u7b97\u72b6\u51b5\u597d\u8f6c\u7684\u540c\u65f6\uff0c\u5e2e\u52a9\u904f\u5236\u901a\u8d27\u81a8\u80c0\u548c\u964d\u4f4e\u751f\u6d3b\u6210\u672c\u3002<\/p>\n\n\n\n<p>\u5927\u578b\u8de8\u56fd\u516c\u53f8\u7f34\u7eb3\u66f4\u516c\u5e73\u4efd\u989d\u7684\u56fd\u9645\u7a0e\u6536\u5236\u5ea6\u5bf9\u5c0f\u4f01\u4e1a\u3001\u7eb3\u7a0e\u4eba\u548c\u7ecf\u6d4e\u90fd\u6709\u597d\u5904\u3002<\/p>\n\n\n\n<p><strong><strong>ATO\u6210\u7acb\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u548c\u56fd\u5185\u6700\u4f4e\u7a0e\u5de5\u4f5c\u7ec4<\/strong><\/strong><\/p>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9a\u7a0e\u52a1\u5c40\uff08ATO\uff09<a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/business-bulletins-newsroom\/pillar-two-global-and-domestic-minimum-tax-working-group\" target=\"_blank\" rel=\"noreferrer noopener\">\u5ba3\u5e03<\/a>\u6b63\u5728\u6210\u7acb\u4e00\u4e2a\u5de5\u4f5c\u7ec4\uff0c\u4ee5\u652f\u6301\u5c31\u6fb3\u5927\u5229\u4e9a\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u8fdb\u884c\u78cb\u5546\uff0c\u52a0\u5165\u8be5\u5c0f\u7ec4\u7684\u7533\u8bf7\u622a\u6b62\u65e5\u671f\u4e3a2024\u5e748\u67089\u65e5\u3002<\/p>\n\n\n\n<p>\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u548c\u56fd\u5185\u6700\u4f4e\u7a0e\u5de5\u4f5c\u7ec4<\/p>\n\n\n\n<p>\u901a\u8fc7\u534f\u5546\uff0c\u5de5\u4f5c\u7ec4\u5c06\u5c31\u8fd9\u9879\u65b0\u63aa\u65bd\u5b9e\u65bd\u7684\u884c\u653f\u65b9\u9762\u5f81\u6c42\u53cd\u9988\u610f\u89c1\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8bbe\u8ba12\u4efd\u65b0\u7684\u6fb3\u5927\u5229\u4e9a\u7eb3\u7a0e\u7533\u62a5\u8868\uff0c\u540c\u65f6\u8003\u8651\u5230\u6fb3\u5927\u5229\u4e9a\u56fd\u5185\u5bf9\u6279\u51c6\u8868\u683c\u7684\u8981\u6c42\uff0c\u4ee5\u4fbf\u8bc4\u4f30\u548c\u5f81\u6536\u8865\u8db3\u7a0e\uff1a\n<ul class=\"wp-block-list\">\n<li>\u6fb3\u5927\u5229\u4e9a\u6536\u5165\u7eb3\u5165\u89c4\u5219\u548c\u4f4e\u7a0e\u5229\u6da6\u89c4\u5219\u7eb3\u7a0e\u7533\u62a5\u8868\uff08AIUTR\uff09<\/li>\n\n\n\n<li>\u56fd\u5185\u6700\u4f4e\u7eb3\u7a0e\u7533\u62a5\u8868\uff08DMTR\uff09<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>\u8de8\u56fd\u4f01\u4e1a\u6b63\u5728\u8003\u8651\u6216\u53ef\u80fd\u5df2\u7ecf\u5b9e\u65bd\u7684\u8d44\u6e90\u3001\u7cfb\u7edf\u548c\u6d41\u7a0b\uff0c\u4ee5\u54cd\u5e94\u5df2\u5ba3\u5e03\u7684\u63aa\u65bd\uff0c\u5305\u62ec\u8f6f\u4ef6\u8bbe\u8ba1\u4eba\u5458\u63d0\u4f9b\u7684\u7cfb\u7edf\u6784\u5efa\u548c\u670d\u52a1\uff1b<\/li>\n\n\n\n<li>\u5982\u4f55\u901a\u8fc7\u516c\u5171\u5efa\u8bae\u548c\u6307\u5bfc\u4ee5\u53ca\u5171\u540c\u8bbe\u8ba1\u5ba2\u6237\u53c2\u4e0e\u65b9\u6cd5\u652f\u6301\u5b9e\u65bd\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"india\"><strong>\u5370\u5ea6<\/strong><\/h2>\n\n\n\n<p><strong><strong>\u56e0\u67d0\u4e9b\u62c5\u5fe7\u800c\u63a8\u8fdf\u5b9e\u65bd\u7b2c\u4e00\u652f\u67f1\uff0c\u540c\u65f6\u51c6\u5907\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1<\/strong><\/strong><\/p>\n\n\n\n<p>\u636e\u62a5\u9053\uff0c\u5370\u5ea6\u8d22\u653f\u90e8\u8868\u793a\uff0c\u5728\u67d0\u4e9b\u62c5\u5fe7\u5f97\u5230\u89e3\u51b3\u4e4b\u524d\uff0c\u4e0d\u4f1a\u540c\u610f\u5b9e\u65bd\u7ecf\u5408\u7ec4\u7ec7\u5173\u4e8e\u91cd\u65b0\u5206\u914d\u5f81\u7a0e\u6743\u7684\u53cc\u652f\u67f1\u89e3\u51b3\u65b9\u6848\u7684\u7b2c\u4e00\u652f\u67f1\u3002\u5176\u4e2d\u5305\u62ec\u5bf9\u4e89\u8bae\u89e3\u51b3\u7684\u62c5\u5fe7\uff08\u5370\u5ea6\u4e0d\u5e0c\u671b\u5c06\u5176\u7f6e\u4e8e\u56fd\u9645\u4ef2\u88c1\u4e4b\u4e0b\uff09\uff0c\u4ee5\u53ca\u5bf9\u9884\u6263\u7a0e\u5f85\u9047\u7684\u62c5\u5fe7\u3002\u4e0e\u6b64\u540c\u65f6\uff0c\u8d22\u653f\u90e8\u5df2\u4efb\u547d\u4e00\u4e2a\u5c0f\u7ec4\u4e3a\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u505a\u51c6\u5907\u3002\u4e00\u65e6\u6709\u66f4\u591a\u8be6\u7ec6\u4fe1\u606f\uff0c\u5c06\u7acb\u5373\u516c\u5e03\u3002<\/p>\n\n\n\n<p><strong>\u5370\u5ea6\u7279\u8bb8\u4f1a\u8ba1\u5e08\u534f\u4f1a\u4fee\u8ba2\u4e0e\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u76f8\u5173\u7684\u6240\u5f97\u7a0e\u4f1a\u8ba1\u51c6\u5219<\/strong><\/p>\n\n\n\n<p>\u5370\u5ea6\u7279\u8bb8\u4f1a\u8ba1\u5e08\u534f\u4f1a\uff08ICAI\uff09\u5df2<a href=\"https:\/\/www.icai.org\/post\/amendments-to-as22-nce\" target=\"_blank\" rel=\"noreferrer noopener\">\u5ba3\u5e03<\/a>\u4fee\u8ba2\u4e0e\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u76f8\u5173\u7684\u6240\u5f97\u7a0e\u4f1a\u8ba1\u51c6\u5219\uff0c\u5305\u62ec\u6682\u65f6\u8c41\u514d\u786e\u8ba4\u548c\u62ab\u9732\u4e0e\u7b2c\u4e8c\u652f\u67f1\u7a0e\u6536\u76f8\u5173\u7684\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u548c\u8d1f\u503a\u4fe1\u606f\u7684\u8981\u6c42\uff0c\u4ee5\u53ca\u9488\u5bf9\u53d7\u5f71\u54cd\u5b9e\u4f53\u7684\u6709\u9488\u5bf9\u6027\u7684\u62ab\u9732\u8981\u6c42\u3002<\/p>\n\n\n\n<p>ICAI\u53d1\u5e03\u7684\u300a\u6240\u5f97\u7a0e\u4f1a\u8ba1\u51c6\u521922\u300b\u4fee\u6b63\u6848<br><em>\uff08<em>\u9002\u7528\u4e8e\u975e\u516c\u53f8\u5b9e\u4f53<\/em>\uff09<\/em><\/p>\n\n\n\n<p><strong>\u56fd\u9645\u7a0e\u6536\u6539\u9769\u2014\u2014\u7b2c\u4e8c\u652f\u67f1\u793a\u8303\u89c4\u5219<\/strong><\/p>\n\n\n\n<p>\u7b2c\u4e8c\u652f\u67f1\u793a\u8303\u89c4\u5219\u4e8e2021\u5e7412\u670820\u65e5\u53d1\u5e03\uff0c\u662f\u5e94\u5bf9\u7ecf\u6d4e\u6570\u5b57\u5316\u7a0e\u6536\u6311\u6218\u7684\u53cc\u652f\u67f1\u89e3\u51b3\u65b9\u6848\u7684\u4e00\u90e8\u5206\uff0c\u8be5\u89e3\u51b3\u65b9\u6848\u7ecf\u7531\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\/G20\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u58f0\u660e\uff08BEPS\uff09\u5305\u5bb9\u6027\u6846\u67b6\u7684137\u4e2a\u6210\u5458\u7ba1\u8f96\u533a\u540c\u610f\uff0c\u5e76\u4e8e2021\u5e7410\u6708\u83b7\u5f97G20\u8d22\u653f\u90e8\u957f\u548c\u9886\u5bfc\u4eba\u7684\u8ba4\u53ef\u3002\u7b2c\u4e8c\u652f\u67f1\u793a\u8303\u89c4\u5219\u65e8\u5728\u786e\u4fdd\u5927\u578b\u8de8\u56fd\u4f01\u4e1a\uff08MNEs\uff09\u5bf9\u5176\u7ecf\u8425\u6240\u5728\u7684\u6bcf\u4e2a\u7ba1\u8f96\u533a\u4ea7\u751f\u7684\u6536\u5165\u7f34\u7eb3\u6700\u4f4e\u6c34\u5e73\u7684\u7a0e\u6b3e\u3002<\/p>\n\n\n\n<p>\u8003\u8651\u5230\u516c\u53f8\u5b9e\u4f53\u53ef\u80fd\u9700\u8981\u65f6\u95f4\u6765\u786e\u5b9a\u5982\u4f55\u5e94\u7528ICAI\u53d1\u5e03\u7684\u300a\u6240\u5f97\u7a0e\u4f1a\u8ba1\u51c6\u521922\u300b\u4e2d\u7684\u539f\u5219\u548c\u8981\u6c42\u6765\u6838\u7b97\u9012\u5ef6\u7a0e\u6b3e\u4e0e\u8865\u8db3\u7a0e\u76f8\u5173\u7684\u8865\u8db3\u7a0e\uff0cICAI\u7406\u4e8b\u4f1a\u51b3\u5b9a\u5bf9\u300a\u4f1a\u8ba1\u51c6\u521922\u300b\uff08\u7531ICAI\u53d1\u5e03\uff09\u4e2d\u5173\u4e8e\u786e\u8ba4\u548c\u62ab\u9732\u4e0e\u7b2c\u4e8c\u652f\u67f1\u6240\u5f97\u7a0e\u76f8\u5173\u7684\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u548c\u8d1f\u503a\u4fe1\u606f\u7684\u8981\u6c42\u5f15\u5165\u4e34\u65f6\u4f8b\u5916\uff0c\u56e0\u4e3a\u4e00\u65e6\u7b2c\u4e8c\u652f\u67f1\u793a\u8303\u89c4\u5219\u5728\u5370\u5ea6\u9881\u5e03\uff0c\u8fd9\u4e9b\u4fee\u8ba2\u5c06\u4e0e\u5e94\u7528ICAI\u53d1\u5e03\u7684\u4f1a\u8ba1\u51c6\u5219\u4e14\u7b2c\u4e8c\u652f\u67f1\u793a\u8303\u89c4\u5219\u5c06\u9002\u7528\u7684\u975e\u516c\u53f8\u5b9e\u4f53\u76f8\u5173\u3002<\/p>\n\n\n\n<p>\u4fee\u8ba2\u5f15\u5165\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5bf9\u786e\u8ba4\u548c\u62ab\u9732\u4e0e\u7b2c\u4e8c\u652f\u67f1\u6240\u5f97\u7a0e\u76f8\u5173\u7684\u9012\u5ef6\u6240\u5f97\u7a0e\u8d44\u4ea7\u548c\u8d1f\u503a\u4fe1\u606f\u7684\u8981\u6c42\u7684\u4e34\u65f6\u4f8b\u5916\uff1b<\/li>\n\n\n\n<li>\u9488\u5bf9\u53d7\u5f71\u54cd\u5b9e\u4f53\u7684\u9488\u5bf9\u6027\u62ab\u9732\u8981\u6c42\u3002<\/li>\n<\/ul>\n\n\n\n<p>ICAI\u4e3a\u975e\u516c\u53f8\u5b9e\u4f53\u53d1\u5e03\u7684\u300a\u4f1a\u8ba1\u51c6\u521922\u300b\u300a\u6240\u5f97\u7a0e\u4f1a\u8ba1\u300b\u7684\u4fee\u8ba2\u9002\u7528\u4e8e2024\u5e744\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u5e74\u5ea6\u62a5\u544a\u671f\u3002\u53ef\u5728\u4ee5\u4e0b\u94fe\u63a5\u8bbf\u95ee\uff1a<\/p>\n\n\n\n<p><a href=\"https:\/\/resource.cdn.icai.org\/81275asb65510.pdf\">https:\/\/resource.cdn.icai.org\/81275asb65510.pdf<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cyprus\"><strong>\u585e\u6d66\u8def\u65af<\/strong><\/h2>\n\n\n\n<p><strong>\u540c\u610f\u7b2c\u4e8c\u652f\u67f1\u6240\u6709\u5b89\u5168\u6e2f\u548c\u884c\u653f\u6307\u5bfc<\/strong><\/p>\n\n\n\n<p>\u585e\u6d66\u8def\u65af\u8d22\u653f\u90e8\u53d1\u5e03<a href=\"https:\/\/www.gov.cy\/oikonomia\/sygkatathesi-tis-kypriakis-dimokratias-stous-kanones-asfalous-limena-tou-periektikou-plaisiou-tou-oosa-gia-ton-pylona-2\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u516c\u544a<\/a>\uff0c\u5ba3\u5e03\u585e\u6d66\u8def\u65af\u5df2\u540c\u610fBEPS\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u5305\u5bb9\u6027\u6846\u67b6\u53d1\u5e03\u7684\u6240\u6709\u5b89\u5168\u6e2f\u548c\u884c\u653f\u6307\u5bfc\u3002\u65b0\u95fb\u7a3f\u6307\u51fa\uff0c\u5c3d\u7ba1\u585e\u6d66\u8def\u65af\u4e0d\u662f\u5305\u5bb9\u6027\u6846\u67b6\u7684\u6210\u5458\uff0c\u4f46\u5b83\u652f\u6301\u53cc\u652f\u67f1\u89e3\u51b3\u65b9\u6848\uff0c\u5e76\u4e14\u6839\u636e2022\u5e7412\u670814\u65e5\u7406\u4e8b\u4f1a\u6307\u4ee4\uff08EU\uff092022\/2523\u7b2c32\u6761\u7684\u8981\u6c42\uff0c\u585e\u6d66\u8def\u65af\u5145\u5206\u4fdd\u8bc1\u5e76\u540c\u610f\u5b89\u5168\u6e2f\u89c4\u5219\uff0c\u59822022\u5e7412\u6708\u30012023\u5e747\u6708\u30012023\u5e7412\u6708\u548c2024\u5e746\u6708\u53d1\u5e03\u7684OECD\u7b2c\u4e8c\u652f\u67f1\u6307\u5357\u4e2d\u6240\u8ff0\u3002<\/p>\n\n\n\n<p>\u8bf7\u6ce8\u610f\uff0c\u585e\u6d66\u8def\u65af\u5c1a\u672a\u6309\u7167\u7406\u4e8b\u4f1a\u6307\u4ee4\uff08EU\uff092022\/2523\u7684\u8981\u6c42\u5b8c\u6210\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u5b9e\u65bd\uff0c\u5e76\u4e8e2024\u5e745\u6708\u6536\u5230\u6b27\u76df\u59d4\u5458\u4f1a\u7684\u5408\u7406\u610f\u89c1\u3002\u6709\u5173\u5176\u5b9e\u65bd\u7684\u8fdb\u4e00\u6b65\u66f4\u65b0\u5c06\u5728\u53ef\u7528\u65f6\u53d1\u5e03\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"colombia\"><strong>\u54e5\u4f26\u6bd4\u4e9a\u3001\u6d25\u5df4\u5e03\u97e6<\/strong><\/h2>\n\n\n\n<p><strong>\u5ba1\u67e5\u56fd\u5185\u6700\u4f4e\u7a0e\u89c4\u5219\u4ee5\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u7b2c\u4e8c\u652f\u67f1\u4fdd\u6301\u4e00\u81f4<\/strong><\/p>\n\n\n\n<p>\u54e5\u4f26\u6bd4\u4e9a\u548c\u6d25\u5df4\u5e03\u97e6\u653f\u5e9c\u6b63\u5728\u8003\u8651\u662f\u5426\u9700\u8981\u4fee\u6539\u5176\u4f01\u4e1a\u6700\u4f4e\u7a0e\u5236\uff0c\u4f7f\u5176\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u7684\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680\uff08GloBE\uff09\u89c4\u5219\u66f4\u52a0\u4e00\u81f4\u3002<\/p>\n\n\n\n<p>\u636e\u54e5\u4f26\u6bd4\u4e9a\u56fd\u5bb6\u7a0e\u52a1\u548c\u6d77\u5173\u603b\u7f72\u56fd\u9645\u7a0e\u52a1\u987e\u95eeAndrea&nbsp;del&nbsp;Pilar&nbsp;Prieto\u79f0\uff0c\u5728\u7ecf\u5408\u7ec4\u7ec7\u53d1\u5e03GloBE\u793a\u8303\u89c4\u5219\u4e4b\u524d\uff0c\u54e5\u4f26\u6bd4\u4e9a\u5c31\u51b3\u5b9a\u91c7\u7528\u81ea\u5df1\u768415%\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\uff0c\u76ee\u524d\u6b63\u5728\u8bc4\u4f30\u5b9e\u65bd\u6700\u4f4e\u7a0e\u7684\u521d\u6b65\u7ed3\u679c\u3002\u54e5\u4f26\u6bd4\u4e9a\u4e8e2022\u5e7412\u6708\u9881\u5e03\u4e86\u4e00\u9879\u7a0e\u6536\u6539\u9769\u6cd5\uff0c\u5176\u4e2d\u5305\u62ec\u591a\u9879\u63aa\u65bd\uff0c\u5305\u62ec\u53d7GloBE\u89c4\u5219\u542f\u53d1\u768415%\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\uff0c\u4f7f\u7528\u91d1\u878d\u5229\u6da6\u8ba1\u7b97\u3002\u8be5\u7a0e\u9002\u7528\u4e8e\u54e5\u4f26\u6bd4\u4e9a\u516c\u53f8\uff0c\u4f46\u67d0\u4e9b\u7c7b\u578b\u7684\u516c\u53f8\uff08\u4f8b\u5982\u5177\u6709\u7ecf\u6d4e\u7279\u533a\u5730\u4f4d\u7684\u516c\u53f8\uff09\u53ef\u514d\u7a0e\u3002Prieto\u8868\u793a\uff0c\u54e5\u4f26\u6bd4\u4e9a\u5e76\u4e0d\u6025\u4e8e\u5b9e\u65bdGloBE\u89c4\u5219\uff08\u6536\u5165\u5305\u5bb9\u89c4\u5219\u548c\u4f4e\u7a0e\u5229\u6da6\u89c4\u5219\uff09\uff0c\u56e0\u4e3a\u5b83\u4eec\u4e0d\u662f\u7ecf\u5408\u7ec4\u7ec7\u7684\u6700\u4f4e\u6807\u51c6\uff0c\u800c\u4e14\u54e5\u4f26\u6bd4\u4e9a\u6ca1\u6709\u5f88\u591a\u8de8\u56fd\u4f01\u4e1a\u5c5e\u4e8e\u8fd9\u4e9b\u89c4\u5219\u7684\u8303\u56f4\u3002\u76f8\u53cd\uff0cPrieto\u8868\u793a\uff0c\u201c\u6211\u4eec\u6b63\u5728\u82b1\u65f6\u95f4\u8bc4\u4f30\u5982\u4f55\u6700\u597d\u5730\u5b9e\u65bd\u8fd9\u4e9b\u89c4\u5219\uff0c\u56e0\u4e3a\u8fd9\u503c\u5f97\u8fdb\u884c\u8ba4\u771f\u7684\u6210\u672c\u6548\u76ca\u5206\u6790\uff0c\u6211\u4eec\u8fd8\u60f3\u89c2\u5bdf\u548c\u53cd\u601d\u6b27\u6d32\u56fd\u5bb6\u548c\u5176\u4ed6\u4e3b\u8981\u5408\u4f5c\u4f19\u4f34\u5b9e\u65bdIIR\u3001UTPR\u548c\u2018\u5408\u683c\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\u2019\u540e\u4f1a\u4ea7\u751f\u4ec0\u4e48\u5f71\u54cd\u3002\u201d<\/p>\n\n\n\n<p>\u6d25\u5df4\u5e03\u97e6\u4e0d\u662f\u5305\u5bb9\u6027\u6846\u67b6\u6210\u5458\uff0c\u8be5\u56fd\u57282023\u5e74\u8d22\u653f\u6cd5\u6848\uff082023\u5e74\u7b2c13\u53f7\uff09\u4e2d\u5f15\u5165\u4e8615%\u7684\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\uff0c\u8be5\u6cd5\u6848\u4e8e2024\u5e741\u67081\u65e5\u751f\u6548\u3002\u6d25\u5df4\u5e03\u97e6\u7a0e\u52a1\u5c40\u6280\u672f\u670d\u52a1\u4e3b\u7ba1Mathias&nbsp;Chinanayi\u8868\u793a\uff0c\u653f\u5e9c\u76ee\u524d\u6b63\u5728\u4ece\u975e\u6d32\u7a0e\u52a1\u7ba1\u7406\u8bba\u575b\u7b49\u7ec4\u7ec7\u83b7\u5f97\u5e2e\u52a9\uff0c\u4ee5\u7814\u7a76\u5982\u4f55\u5728\u6d25\u5df4\u5e03\u97e6\u6cd5\u5f8b\u7684\u8303\u56f4\u5185\u4fee\u6539\u7a0e\u6536\uff0c\u4f7f\u5176\u7b26\u5408GloBE\u89c4\u5219\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"belgium\"><strong>\u6bd4\u5229\u65f6<\/strong><\/h2>\n\n\n\n<p><strong>\u53d1\u5e03\u5173\u4e8e\u65b0\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u9884\u7f34\u7eb3\u7684\u7687\u5bb6\u6cd5\u4ee4<\/strong><\/p>\n\n\n\n<p>2024\u5e747\u670816\u65e5\uff0c\u6bd4\u5229\u65f6\u5728\u300a\u5b98\u65b9\u516c\u62a5\u300b\u4e0a\u53d1\u5e03\u4e86<a href=\"https:\/\/www.ejustice.just.fgov.be\/eli\/arrete\/2024\/07\/07\/2024006905\/moniteur\" target=\"_blank\" rel=\"noreferrer noopener\">2024\u5e747\u67087\u65e5\u7687\u5bb6\u6cd5\u4ee4<\/a>\uff0c\u8be5\u6cd5\u4ee4\u89c4\u5b9a\u4e86\u516c\u53f8\u6839\u636e\u6bd4\u5229\u65f6\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u89c4\u5219\u9884\u4ed8\u6700\u4f4e\u7a0e\u7684\u89c4\u5219\u3002\u5176\u4e2d\u5305\u62ec\uff0c\u53ea\u80fd\u901a\u8fc7\u7f34\u7eb3\u6216\u8f6c\u8d26\u5411\u201c\u6536\u6b3e\u4e2d\u5fc3-\u9884\u7f34\u7eb3\u670d\u52a1\u201d\u7684\u8d22\u52a1\u8d26\u6237\u7f34\u7eb3\u3002\u8be5\u6cd5\u4ee4\u4e8e2024\u5e749\u67081\u65e5\u751f\u6548\u3002<\/p>\n\n\n\n<p><strong>\u5ef6\u957f2024\u5e74\u672a\u9884\u4ed8\u56fd\u5185\u8865\u8db3\u7a0e\u6216IIR\u7684\u96c6\u56e2\u521d\u59cb\u7b2c\u4e8c\u652f\u67f1\u901a\u77e5\u8981\u6c42<\/strong><\/p>\n\n\n\n<p>2024\u5e747\u67082\u65e5\uff0c\u6bd4\u5229\u65f6\u8054\u90a6\u516c\u5171\u670d\u52a1\uff08SPF\uff09\u8d22\u653f\u90e8\u53d1\u5e03<a href=\"https:\/\/finance.belgium.be\/en\/E-services\/pillar-2\" target=\"_blank\" rel=\"noreferrer noopener\">\u901a\u77e5<\/a>\u5c062024\u5e74\u672a\u9884\u4ed8\u56fd\u5185\u8865\u8db3\u7a0e\u6216IIR\u7684\u96c6\u56e2\u63d0\u4ea4\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u6ce8\u518c\u901a\u77e5\u7684\u521d\u59cb\u622a\u6b62\u65e5\u671f\u5ef6\u957f\u81f32024\u5e749\u670816\u65e5\u3002\u5982\u524d\u6240\u8ff0\uff0c<a href=\"https:\/\/tinyurl.com\/bdfkrtne\" target=\"_blank\" rel=\"noreferrer noopener\">2024\u5e745\u670815\u65e5\u7687\u5bb6\u6cd5\u4ee4<\/a>\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\u6b64\u7c7b\u96c6\u56e2\u5fc5\u987b\u5728\u6bd4\u5229\u65f6\u516c\u53f8\u6ce8\u518c\u5c40\uff08Banque-Carrefour&nbsp;des&nbsp;Entreprises-BCE\uff09\u767b\u8bb0\uff0c\u8fd9\u9700\u8981\u901a\u8fc7&nbsp;<a href=\"http:\/\/www.myminfin.be\/\" target=\"_blank\" rel=\"noreferrer noopener\">MyMinfin<\/a>&nbsp;(My professional tools &gt; Pillar 2 &#8211; Mes outils professionnels &gt; Pilier 2)\u63d0\u4ea4\u901a\u77e5\u3002\u53ea\u8981\u6ee1\u8db3\u4ee5\u4e0b\u4e24\u4e2a\u6761\u4ef6\uff0c\u901a\u77e5\u4e49\u52a1\u5c31\u4f1a\u751f\u6548\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u96c6\u56e2\u7684\u7efc\u5408\u6536\u5165\u5728\u8fc7\u53bb\u56db\u5e74\u4e2d\u81f3\u5c11\u6709\u4e24\u5e74\u8d85\u8fc7750\u6b27\u5143\uff1b<\/li>\n\n\n\n<li>\u5e76\u4e14\u96c6\u56e2\u7684\u7ec4\u6210\u5b9e\u4f53\u5728\u6bd4\u5229\u65f6\u6210\u7acb\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u6839\u636e\u6807\u51c6\u89c4\u5219\uff0c\u901a\u77e5\u5fc5\u987b\u5728\u96c6\u56e2\u5c5e\u4e8e\u89c4\u5219\u8303\u56f4\u7684\u7eb3\u7a0e\u5e74\u5ea6\u5f00\u59cb\u540e30\u5929\u5185\u63d0\u4ea4\u3002\u4f46\u662f\uff0c\u521d\u59cb\u622a\u6b62\u65e5\u671f\u4e3a2024\u5e745\u670815\u65e5\u7687\u5bb6\u6cd5\u4ee4\u5728\u6bd4\u5229\u65f6\u5b98\u65b9\u516c\u62a5\u4e0a\u516c\u5e03\u540e\u768445\u5929\u5185\uff0c\u8003\u8651\u52302024\u5e745\u670829\u65e5\u7684\u516c\u5e03\u65e5\u671f\uff0c\u9650\u671f\u53732024\u5e747\u670813\u65e5\uff0c\u9664\u975e\u6ee1\u8db3\u5ef6\u671f\u81f32024\u5e749\u670816\u65e5\u7684\u6761\u4ef6\u3002<\/p>\n\n\n\n<p>SPF&nbsp;Finance\u6700\u8fd1\u8fd8\u53d1\u5e03\u4e86\u6709\u5173\u901a\u77e5\u8868\u7684\u5e38\u89c1\u95ee\u9898\u89e3\u7b54\uff0c\u76ee\u524d\u63d0\u4f9b<a href=\"https:\/\/finances.belgium.be\/fr\/E-services\/pillar-2\/faq\" target=\"_blank\" rel=\"noreferrer noopener\">\u6cd5\u8bed<\/a>\u548c<a href=\"https:\/\/financien.belgium.be\/nl\/E-services\/pillar-2\/faq\" target=\"_blank\" rel=\"noreferrer noopener\">\u8377\u5170\u8bed<\/a>\u7248\u672c\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"turkey\"><strong>\u571f\u8033\u5176<\/strong><\/h2>\n\n\n\n<p><strong>\u571f\u8033\u5176\u8bae\u4f1a\u63d0\u4ea4\u7a0e\u6536\u6539\u9769\u7acb\u6cd5\uff0c\u5305\u62ec\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff08\u5df2\u901a\u8fc7\uff09<\/strong><\/p>\n\n\n\n<p>\u571f\u8033\u5176\u7a0e\u52a1\u5c40\u5df2\u5ba3\u5e03\u4e8e2024\u5e748\u67082\u65e5\u5728\u300a\u5b98\u65b9\u516c\u62a5\u300b\u4e0a\u516c\u5e03\u7b2c7524\u53f7\u6cd5\u5f8b\u3002\u8be5\u6cd5\u5f8b\u5305\u542b\u5404\u79cd\u7a0e\u6536\u6539\u9769\u63aa\u65bd\uff0c\u5305\u62ec\u6839\u636eBEPS\u5305\u5bb9\u6027\u6846\u67b6\u6279\u51c6\u7684GloBE\u89c4\u5219\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u63aa\u65bd\u3002\u8fd9\u5305\u62ec\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\u3001\u6536\u5165\u7eb3\u5165\u89c4\u5219\uff08IIR\uff09\u548c\u4f4e\u7a0e\u5229\u6da6\u89c4\u5219\uff08UTRP\uff09\uff0c\u9002\u7528\u4e8e\u5728\u524d\u56db\u4e2a\u8d22\u5e74\uff08\u5e74\u4efd\uff09\u4e2d\u81f3\u5c11\u6709\u4e24\u4e2a\u5e74\u5ea6\u96c6\u56e2\u5e74\u6536\u5165\u8d85\u8fc77.5\u4ebf\u6b27\u5143\/\u7b49\u503c\u571f\u8033\u5176\u91cc\u62c9\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u3002\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\u548cIIR\u9002\u7528\u4e8e2024\u5e741\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u5e74\uff0c\u800cUTPR\u9002\u7528\u4e8e2025\u5e741\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u5e74\u3002\u8be5\u6cd5\u5f8b\u8fd8\u5305\u62ec\u67d0\u4e9b\u5b89\u5168\u6e2f\uff0c\u5305\u62ec\u8fc7\u6e21\u6027\u56fd\u522b\u62a5\u544a\u5b89\u5168\u6e2f\u548c\u8fc7\u6e21\u6027UTPR\u5b89\u5168\u6e2f\u3002<\/p>\n\n\n\n<p>\u8be5\u6cd5\u5f8b\u7684\u5176\u4ed6\u4e00\u4e9b\u91cd\u8981\u63aa\u65bd\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul 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class=\"wp-block-heading\" id=\"portugal\"><strong>\u8461\u8404\u7259<\/strong><\/h2>\n\n\n\n<p><strong>\u5c31\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u6cd5\u6848\u8349\u6848\u5c55\u5f00\u54a8\u8be2<\/strong><\/p>\n\n\n\n<p>\u8461\u8404\u7259\u8d22\u653f\u4e8b\u52a1\u56fd\u52a1\u79d8\u4e66\u6839\u636e2022\u5e7412\u670814\u65e5\u7406\u4e8b\u4f1a\u6307\u4ee4\uff08EU\uff092022\/2523\uff0c\u5c31\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u6cd5\u6848\u8349\u6848\u5c55\u5f00\u4e86<a href=\"https:\/\/tinyurl.com\/2pwzb99c\" target=\"_blank\" rel=\"noreferrer noopener\">\u516c\u5f00\u54a8\u8be2<\/a>\u3002\u610f\u89c1\u5f81\u8be2\u622a\u6b62\u65e5\u671f\u4e3a2024\u5e747\u670831\u65e5\u3002<\/p>\n\n\n\n<p>\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\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u5728\u8fc7\u53bb\u56db\u4e2a\u8d22\u5e74\u4e2d\u81f3\u5c11\u6709\u4e24\u4e2a\u8d22\u5e74\u7684\u5e74\u5408\u5e76\u6536\u5165\u81f3\u5c11\u4e3a7.5\u4ebf\u6b27\u5143\uff0c\u6700\u4f4e\u7a0e\u7387\u4e3a15%\u3002\u8be5\u6cd5\u6848\u8349\u6848\u8fd8\u89c4\u5b9a\u5f15\u5165\u5408\u683c\u7684\u56fd\u5185\u6700\u4f4e\u8865\u8db3\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\u4e8e\u4ece2024\u5e741\u67081\u65e5\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\uff0c\u800cUTPR\u901a\u5e38\u9002\u7528\u4e8e\u4ece2025\u5e741\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\u3002\u4f46\u662f\uff0cUTPR\u5c06\u9002\u7528\u4e8e\u4ece2024\u5e741\u67081\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\u8be5\u6210\u5458\u56fd\u5df2\u6839\u636e\u8be5\u6307\u4ee4\u7b2c50\u6761\u884c\u4f7f\u4e86\u5ef6\u671f\u9002\u7528IIR\u548cUTPR\u7684\u9009\u62e9\u6743\u3002<\/p>\n\n\n\n<p><strong>\u90e8\u957f\u7406\u4e8b\u4f1a\u6279\u51c6\u7a0e\u6536\u8ba1\u5212\uff0c\u5305\u62ec\u964d\u4f4e\u4f01\u4e1a\u7a0e\u7387\u3001\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u548c\u5176\u4ed6\u63aa\u65bd<\/strong><\/p>\n\n\n\n<p>\u8461\u8404\u7259\u90e8\u957f\u7406\u4e8b\u4f1a\u4e8e2024\u5e747\u67084\u65e5<a href=\"https:\/\/tinyurl.com\/b7n9za5m\" target=\"_blank\" rel=\"noreferrer noopener\">\u6279\u51c6<\/a>\u4e86\u4e00\u9879<a href=\"https:\/\/tinyurl.com\/yc3sa53t\" target=\"_blank\" rel=\"noreferrer noopener\">\u7a0e\u6536\u8ba1\u5212<\/a>\uff0c\u5176\u4e2d\u5305\u542b60\u9879\u65e8\u5728\u52a0\u901f\u7ecf\u6d4e\u53d1\u5c55\u7684\u63aa\u65bd\u3002\u90e8\u5206\u4e3b\u8981\u63aa\u65bd\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2025\u5e74\u9010\u6b65\u5c0621%\u7684\u4f01\u4e1a\u7a0e\u7387\u964d\u81f319%\uff0c2026\u5e74\u964d\u81f317%\uff0c2027\u5e74\u964d\u81f315%\uff0c\u540c\u65f6\u5728\u540c\u4e00\u65f6\u671f\u5c06\u4e2d\u5c0f\u4f01\u4e1a\u768417%\u7a0e\u7387\u964d\u81f312.5%\uff1b<\/li>\n\n\n\n<li>\u6839\u636e\u7406\u4e8b\u4f1a\u6307\u4ee4\uff08EU\uff092022\/2523\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff1b<\/li>\n\n\n\n<li>\u4ece2025\u5e74\u8d77\u5f15\u5165\u589e\u503c\u7a0e\u96c6\u56e2\u5236\u5ea6\uff0c\u5e76\u5c06\u73b0\u91d1\u589e\u503c\u7a0e\u5236\u5ea6\u7684\u8425\u4e1a\u989d\u95e8\u69db\u4ece\u4e0a\u4e00\u5e74\u768450\u4e07\u6b27\u5143\u63d0\u9ad8\u5230200\u4e07\u6b27\u5143\uff1b<\/li>\n\n\n\n<li>\u901a\u8fc7\u5c06\u6700\u4f4e\u53c2\u4e0e\uff08\u6301\u80a1\uff09\u767e\u5206\u6bd4\u4ece10%\u964d\u4f4e\u52305%\uff0c\u6269\u5927\u8461\u8404\u7259\u516c\u53f8\u83b7\u5f97\u7684\u80a1\u606f\u548c\u8d44\u672c\u6536\u76ca\u7684\u53c2\u4e0e\u8c41\u514d\u5236\u5ea6\u7684\u51c6\u5165\u8303\u56f4\uff1b<\/li>\n\n\n\n<li>\u5c06\u5408\u5e76\u4ea7\u751f\u7684\u878d\u8d44\u8d39\u7528\u6263\u9664\u9650\u989d\u4ece100\u4e07\u6b27\u5143\u63d0\u9ad8\u5230200\u4e07\u6b27\u5143\u6216EBITDA\u768430%\uff08\u4ee5\u8f83\u5927\u8005\u4e3a\u51c6\uff09\uff1b<\/li>\n\n\n\n<li>\u4ee5\u53ca\u5f15\u5165\u65b0\u7684\u4eba\u624d\u5438\u5f15\u5236\u5ea6\uff0c\u4ee5\u6fc0\u52b1\u79d1\u5b66\u7814\u7a76\u3001\u521b\u65b0\u548c\u4eba\u529b\u8d44\u672c\uff0c\u8986\u76d6\u66f4\u5e7f\u6cdb\u7684\u5408\u683c\u804c\u4e1a\u548c\u516c\u53f8\uff0c\u5305\u62ec\u5bf9\u5408\u683c\u4e13\u4e1a\u4eba\u5458\u7684\u52b3\u52a8\u6536\u5165\u5b9e\u884c20%\u7edf\u4e00\u7a0e\u7387\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u6709\u5173\u8ba1\u5212\u63aa\u65bd\u5b9e\u65bd\u7684\u66f4\u591a\u7ec6\u8282\u5c06\u5728\u516c\u5e03\u540e\u66f4\u65b0\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"austria\"><strong>\u5965\u5730\u5229<\/strong><\/h2>\n\n\n\n<p><strong>\u6279\u51c62024\u5e74\u7a0e\u6536\u4fee\u6b63\u6848\uff0c\u5305\u62ec\u589e\u503c\u7a0e\u548c\u96c6\u56e2\u635f\u5931\u63aa\u65bd\u4ee5\u53ca\u7b2c\u4e8c\u652f\u67f1\u5b89\u5168\u6e2f\u89c4\u5219\u6307\u5bfc<\/strong><\/p>\n\n\n\n<p>2024\u5e747\u670811\u65e5\uff0c\u5965\u5730\u5229\u8054\u90a6\u59d4\u5458\u4f1a\uff08\u8bae\u4f1a\u4e0a\u9662-\u8054\u90a6\u8bae\u4f1a\uff09\u6279\u51c6\u4e86<a href=\"https:\/\/www.parlament.gv.at\/gegenstand\/XXVII\/I\/2610\" target=\"_blank\" rel=\"noreferrer noopener\">2024\u5e74\u7a0e\u6536\u4fee\u6b63\u6848\uff08Abg\u00c4G&nbsp;2024\uff09<\/a>\uff0c \u8be5\u6cd5\u6848\u5df2\u4e8e\u672c\u6708\u65e9\u4e9b\u65f6\u5019\u83b7\u5f97\u56fd\u6c11\u8bae\u4f1a\uff08\u8bae\u4f1a\u4e0b\u9662\uff09\u6279\u51c6\u3002\u8be5\u6cd5\u6848\u7684\u51e0\u9879\u63aa\u65bd\u6d89\u53ca\u589e\u503c\u7a0e\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5c06\u5c0f\u4f01\u4e1a\u589e\u503c\u7a0e\u8c41\u514d\u8ba1\u5212\u7684\u8425\u4e1a\u989d\u95e8\u69db\u4ece35,000\u6b27\u5143\u63d0\u9ad8\u523042,000\u6b27\u5143\uff1b<\/li>\n\n\n\n<li>\u5c06\u5c0f\u4f01\u4e1a\u589e\u503c\u7a0e\u8c41\u514d\u8ba1\u5212\u6269\u5927\u5230\u5176\u4ed6\u6b27\u76df\u6210\u5458\u56fd\u7684\u4f01\u4e1a\uff0c\u524d\u63d0\u662f\u5965\u5730\u5229\u7684\u8425\u4e1a\u989d\u4e0d\u8d85\u8fc7\u4e0a\u8ff0\u95e8\u69db\uff0c\u6b27\u76df\u7684\u603b\u8425\u4e1a\u989d\u4e0d\u8d85\u8fc7100,000\u6b27\u5143\uff1b<\/li>\n\n\n\n<li>\u4ee5\u53ca\u5c06\u5411\u6148\u5584\u7ec4\u7ec7\u6350\u8d60\u7684\u98df\u54c1\u5217\u4e3a\u589e\u503c\u7a0e\u8c41\u514d\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u8be5\u6cd5\u6848\u8fd8\u5305\u542b\u6709\u5173\u6263\u9664\u65b0\u96c6\u56e2\u635f\u5931\u7684\u65b0\u89c4\u5219\u3002\u5176\u4e2d\u5305\u62ec\uff0c\u96c6\u56e2\u6bcd\u516c\u53f8\u7684\u635f\u5931\u53ef\u4ee5\u4ece\u96c6\u56e2\u6210\u7acb\u524d\u7684\u671f\u95f4\u7ed3\u8f6c\uff08\u96c6\u56e2\u6210\u7acb\u524d\u7684\u635f\u5931\uff09\uff0c\u4f46\u4e0d\u5305\u62ec\u4ee5\u524d\u53ef\u6263\u9664\u7684\u51cf\u8bb0\u81f3\u8f83\u4f4e\u7684\u6301\u7eed\u7ecf\u8425\u4ef7\u503c\u4ee5\u53ca\u5728\u51cf\u8bb0\u6216\u5904\u7f6e\u65f6\u5df2\u662f\u53e6\u4e00\u96c6\u56e2\u6210\u5458\u7684\u516c\u53f8\u6295\u8d44\u7684\u635f\u5931\u3002\u6700\u540e\uff0c\u5bf9\u300a\u6700\u4f4e\u7a0e\u6536\u6539\u9769\u6cd5\u6848\u300b\uff08MinBestRefG\uff09\u8fdb\u884c\u4e86\u4fee\u8ba2\uff0c\u4ee5\u7eb3\u51652023\u5e7412\u6708\u53d1\u5e03\u7684\u5173\u4e8e\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u4e34\u65f6\u5b89\u5168\u6e2f\u89c4\u5219\u7684\u6700\u65b0OECD\u6307\u5357\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"uk\"><strong>\u82f1\u56fd<\/strong><\/h2>\n\n\n\n<p><strong>\u53d1\u5e03\u5173\u4e8e\u51c6\u5907\u8de8\u56fd\u8865\u8db3\u7a0e\u548c\u56fd\u5185\u8865\u8db3\u7a0e\u7684\u6307\u5357<\/strong><\/p>\n\n\n\n<p>\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\u53d1\u5e03\u4e86<a href=\"https:\/\/www.gov.uk\/government\/publications\/preparing-for-the-multinational-top-up-tax-and-the-domestic-top-up-tax\/how-to-prepare-for-the-multinational-top-up-tax-and-the-domestic-top-up-tax\" target=\"_blank\" rel=\"noreferrer noopener\">\u5173\u4e8e\u5982\u4f55\u51c6\u5907\u8de8\u56fd\u8865\u8db3\u7a0e\u548c\u56fd\u5185\u8865\u8db3\u7a0e\u6307\u5357<\/a>\u3002<\/p>\n\n\n\n<p>\u5982\u4f55\u51c6\u5907\u8de8\u56fd\u8865\u8db3\u7a0e\u548c\u56fd\u5185\u8865\u8db3\u7a0e<\/p>\n\n\n\n<p><strong>1. \u82f1\u56fd\u91c7\u7528\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\u7b2c\u4e8c\u652f\u67f1\u793a\u8303\u89c4\u5219<\/strong><\/p>\n\n\n\n<p><strong>1.1 \u80cc\u666f<\/strong><\/p>\n\n\n\n<p>2021\u5e7410\u6708\uff0c\u82f1\u56fd\u548c\u5176\u4ed6135\u591a\u4e2a\u56fd\u5bb6\u5728OECD\u5305\u5bb9\u6027\u6846\u67b6\u4e0b\u540c\u610f\u91c7\u7528\u53cc\u652f\u67f1\u89e3\u51b3\u65b9\u6848\u6539\u9769\u56fd\u9645\u4f01\u4e1a\u7a0e\u6536\u6846\u67b6\uff0c\u4ee5\u5e94\u5bf9\u6570\u5b57\u5316\u6311\u6218\u3002<\/p>\n\n\n\n<p>\u8be5\u89e3\u51b3\u65b9\u6848\u7684\u7b2c\u4e8c\u652f\u67f1\uff0c\u5373\u5168\u7403\u7a0e\u57fa\u4fb5\u8680\uff08GloBE\uff09\u89c4\u5219\uff0c\u8981\u6c42\u7efc\u5408\u5e74\u6536\u5165\u8d85\u8fc77.5\u4ebf\u6b27\u5143\u7684\u96c6\u56e2\u5728\u5176\u7ecf\u8425\u6240\u5728\u7684\u6bcf\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u5185\u5bf9\u5176\u5229\u6da6\u7f34\u7eb3\u81f3\u5c1115%\u7684\u7a0e\u3002<\/p>\n\n\n\n<p>\u4f5c\u4e3a\u82f1\u56fd\u91c7\u7528OECD\u7b2c\u4e8c\u652f\u67f1\u89c4\u5219\u7684\u4e00\u90e8\u5206\uff0c\u653f\u5e9c\u5ba3\u5e03\u4e86\u4e24\u9879\u65b0\u7a0e\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8de8\u56fd\u8865\u8db3\u7a0e\uff08MTT\uff09<\/li>\n\n\n\n<li>\u56fd\u5185\u8865\u8db3\u7a0e\uff08DTT\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u8fd9\u4e9b\u9002\u7528\u4e8e2023\u5e7412\u670831\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u5e74\u3002<\/p>\n\n\n\n<p><strong>1.2 \u8de8\u56fd\u8865\u8db3\u7a0e\u548c\u56fd\u5185\u8865\u8db3\u7a0e<\/strong><\/p>\n\n\n\n<p><strong>\u8de8\u56fd\u8865\u8db3\u7a0e<\/strong><\/p>\n\n\n\n<p>MTT\u5c06\u8981\u6c42\u6240\u6709\u62e5\u6709\u82f1\u56fd\u548c\u975e\u82f1\u56fd\u5b9e\u4f53\u4e14\u62e5\u6709\u8db3\u591f\u7efc\u5408\u6536\u5165\u7684\u96c6\u56e2\u5411HMRC\uff08\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff09\u6ce8\u518c\u3002\u5982\u679c\u82f1\u56fd\u6bcd\u516c\u53f8\u6210\u5458\u5bf9\u975e\u82f1\u56fd\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u5b9e\u4f53\u62e5\u6709\u6743\u76ca\uff0c\u5e76\u4e14\u8be5\u96c6\u56e2\u5728\u8be5\u53f8\u6cd5\u7ba1\u8f96\u533a\u4ea7\u751f\u7684\u5229\u6da6\u7684\u7a0e\u7387\u4f4e\u4e8e15%\uff0c\u5219\u6b64\u7c7b\u96c6\u56e2\u5185\u7684\u82f1\u56fd\u6bcd\u516c\u53f8\u6210\u5458\u53ef\u80fd\u4f1a\u88ab\u5f81\u6536\u8d39\u7528\u3002<\/p>\n\n\n\n<p><strong>\u56fd\u5185\u8865\u8db3\u7a0e<\/strong><\/p>\n\n\n\n<p>DTT\u5c06\u8981\u6c42\u6240\u6709\u62e5\u6709\u82f1\u56fd\u5b9e\u4f53\u4e14\u5408\u5e76\u6536\u5165\u5145\u8db3\u7684\u96c6\u56e2\u5411HMRC\u6ce8\u518c\u3002\u5982\u679c\u82f1\u56fd\u5229\u6da6\u7684\u7a0e\u7387\u4f4e\u4e8e15%\u7684\u6700\u4f4e\u7a0e\u7387\uff0c\u56fd\u5185\u6216\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u5185\u7684\u82f1\u56fd\u6210\u5458\u53ef\u80fd\u4f1a\u88ab\u5f81\u6536\u8d39\u7528\u3002<\/p>\n\n\n\n<p><strong>2. \u5982\u4f55\u4e3a\u8fd9\u4e9b\u53d8\u5316\u505a\u597d\u51c6\u5907<\/strong><\/p>\n\n\n\n<p>\u4f01\u4e1a\u9700\u8981\u4e3a\u9075\u5b88\u82f1\u56fd\u7684MTT\u548cDTT\u4ee5\u53ca\u5728\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f96\u533a\u91c7\u7528\u7b2c\u4e8c\u652f\u67f1\u505a\u597d\u51c6\u5907\u3002<\/p>\n\n\n\n<p>\u7ecf\u5408\u7ec4\u7ec7\u6b63\u5728\u5f00\u5c55\u5de5\u4f5c\uff0c\u4ee5\u786e\u4fdd\u534f\u8c03\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u89c4\u5219\uff0c\u4ece\u800c\u4e3a\u4f01\u4e1a\u5b9e\u73b0\u66f4\u597d\u7684\u7a0e\u6536\u786e\u5b9a\u6027\u5e76\u964d\u4f4e\u5408\u89c4\u6210\u672c\u3002<\/p>\n\n\n\n<p>\u4e3a\u4e86\u5e2e\u52a9\u5927\u5bb6\u5c65\u884c\u82f1\u56fd\u4e49\u52a1\uff0c\u6211\u4eec\u5c06\u9996\u4efd\u201c\u7b2c\u4e8c\u652f\u67f1\u66f4\u65b0\u201d\u5185\u5bb9\u9644\u5728\u672c\u6587\u4e2d\u3002\u5728\u65b0\u89c4\u5219\u51fa\u53f0\u4e4b\u524d\uff0c\u6211\u4eec\u5c06\u63d0\u4f9b\u66f4\u591a\u66f4\u65b0\u548c\u652f\u6301\u3002<\/p>\n\n\n\n<p><strong>3. \u82f1\u56fd\u7acb\u6cd5<\/strong><\/p>\n\n\n\n<p>\u82f1\u56fd\u7acb\u6cd5\u5305\u62ec\u4e00\u4e2a\u62df\u8bae\u7684\u62a5\u544a\u6d41\u7a0b\uff0c\u5176\u4e2d\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8981\u6c42\u5408\u5e76\u6536\u5165\u8d85\u8fc77.5\u4ebf\u6b27\u5143\u7684\u96c6\u56e2\u5728\u9996\u6b21\u8fdb\u5165\u7b2c\u4e8c\u652f\u67f1\u89c4\u5219\u8303\u56f4\u65f6\u5411HMRC\u6ce8\u518c\uff1b<\/li>\n\n\n\n<li>\u6bcf\u5e74\u8fdb\u884c\u4e00\u6b21\u81ea\u6211\u8bc4\u4f30\uff0c\u4ee5\u62a5\u544a\u96c6\u56e2MTT\u548cDTT\u4e49\u52a1\u7684\u8be6\u7ec6\u4fe1\u606f\uff1b<\/li>\n\n\n\n<li>\u8981\u6c42\u63d0\u4ea4\u4e00\u4efdGloBE\u4fe1\u606f\u7533\u62a5\u8868\uff08GIR\uff09\uff0c\u5176\u4e2d\u663e\u793a\u96c6\u56e2\u7684\u5168\u7403\u7b2c\u4e8c\u652f\u67f1\u7a0e\u6536\u8ba1\u7b97\uff0c\u6216\u63d0\u4ea4\u6d77\u5916\u7533\u62a5\u901a\u77e5\uff08\u5982\u4fe1\u606f\u7533\u62a5\u8868\u5df2\u63d0\u4ea4\u7ed9\u53e6\u4e00\u4e2a\u5408\u683c\u673a\u6784\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u5373\u4f7f\u96c6\u56e2\u6ca1\u6709MTT\u6216DTT\u4e49\u52a1\uff0c\u5b83\u4eec\u4e5f\u8981\u627f\u62c5\u82f1\u56fd\u62a5\u544a\u4e49\u52a1\u3002\u8fd9\u4e9b\u4e49\u52a1\u5c06\u9002\u7528\u4e8e\u82f1\u56fd\u96c6\u56e2\u548c\u975e\u82f1\u56fd\u96c6\u56e2\uff0c\u65e0\u8bba\u6700\u7ec8\u6bcd\u516c\u53f8\u5b9e\u4f53\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u662f\u5426\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u3002<\/p>\n\n\n\n<p><strong>4. HMRC\u5728\u7ebf\u670d\u52a1<\/strong><\/p>\n\n\n\n<p>\u6211\u4eec\u6b63\u5728\u5f00\u53d1\u4e00\u79cd\u65b0\u7684\u5728\u7ebf\u670d\u52a1\uff0c\u4f7f\u4f01\u4e1a\u80fd\u591f\u5c65\u884c\u5176MTT\u548cDTT\u4e49\u52a1\u3002\u8fd9\u5c06\u5305\u62ec\u6ce8\u518c\u3001\u63d0\u4ea4\u7533\u62a5\u8868\u548c\u7f34\u7eb3\u7684\u80fd\u529b\u3002\u6211\u4eec\u8ba1\u5212\u5206\u9636\u6bb5\u53d1\u5e03\u8be5\u670d\u52a1\u3002<\/p>\n\n\n\n<p>\u7b2c\u4e00\u9636\u6bb5\u5c06\u5141\u8bb8\u60a8\u6ce8\u518c\u65b0\u7a0e\u5e76\u6839\u636e\u9700\u8981\u8fdb\u884c\u8d26\u6237\u7f34\u7eb3\u3002\u6211\u4eec\u7684\u76ee\u6807\u662f\u57282024\u5e74\u6625\u5b63\u4e4b\u524d\u5b8c\u6210\u8fd9\u9879\u5de5\u4f5c\uff0c\u8fdc\u8fdc\u65e9\u4e8e\u60a8\u7684\u6ce8\u518c\u622a\u6b62\u65e5\u671f\uff0c\u5373\u60a8\u7684\u96c6\u56e2\u6210\u4e3a\u5408\u683c\u96c6\u56e2\u7684\u8d22\u5e74\u7ed3\u675f\u540e\u76846\u4e2a\u6708\u3002<\/p>\n\n\n\n<p><strong>5. \u6307\u5bfc<\/strong><\/p>\n\n\n\n<p>\u4f5c\u4e3a\u54a8\u8be2\u6d3b\u52a8\u7684\u4e00\u90e8\u5206\uff0c\u6211\u4eec\u4e8e2023\u5e747\u6708\u53d1\u5e03\u4e86<a href=\"https:\/\/www.gov.uk\/government\/consultations\/draft-guidance-multinational-top-up-tax-and-domestic-top-up-tax\">\u6307\u5bfc\u8349\u6848&nbsp;<\/a>\u3002\u8be5\u6307\u5bfc\u6982\u8ff0\u4e86MTT\u548cDTT\uff0c\u5e76\u6db5\u76d6\u4e86\u7a0e\u6536\u7684\u8303\u56f4\u548c\u5f81\u7ba1\u3002\u54a8\u8be2\u4e8e2023\u5e749\u6708\u7ed3\u675f\uff0c\u6211\u4eec\u6b63\u5728\u5ba1\u67e5\u6536\u5230\u7684\u56de\u590d\u3002<\/p>\n\n\n\n<p>\u7ecf\u5408\u7ec4\u7ec7\u8fd8\u53d1\u5e03\u4e86\u5173\u4e8eGloBE\u4fe1\u606f\u7533\u62a5\u8868\u7684\u8fdb\u4e00\u6b65\u884c\u653f\u6307\u5357\u548c\u65b0\u6307\u5357\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.oecd.org\/tax\/beps\/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm\">\u5546\u5b9a\u884c\u653f\u6307\u5357&nbsp;<\/a>\u2013 2023\u5e747\u6708\u53d1\u5e03<\/li>\n\n\n\n<li><a href=\"https:\/\/www.oecd.org\/tax\/beps\/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htm\">GloBE\u4fe1\u606f\u7533\u62a5\u8868&nbsp;<\/a>\u2013 2023\u5e747\u6708\u53d1\u5e03<\/li>\n<\/ul>\n\n\n\n<p><strong>6. \u7b2c\u4e8c\u652f\u67f1\u9002\u7528\u8303\u56f4\u548c\u5408\u89c4\u4e49\u52a1<\/strong><\/p>\n\n\n\n<p>\u4e3a\u4e86\u5e2e\u52a9\u60a8\u786e\u5b9a\u60a8\u662f\u5426\u5728\u9002\u7528\u8303\u56f4\u5185\uff0c\u4ee5\u4e0b\u662fMTT\u548cDTT\u7684\u6982\u8ff0\u3002<\/p>\n\n\n\n<p>\u8bf7\u8bb0\u4f4f\uff0c\u5373\u4f7f\u96c6\u56e2\u6ca1\u6709MTT\u6216DTT\u4e49\u52a1\uff0c\u8303\u56f4\u5185\u7684\u96c6\u56e2\u4e5f\u5c06\u627f\u62c5\u82f1\u56fd\u62a5\u544a\u4e49\u52a1\u3002\u8fd9\u4e9b\u4e49\u52a1\u5c06\u9002\u7528\u4e8e\u82f1\u56fd\u96c6\u56e2\u548c\u975e\u82f1\u56fd\u96c6\u56e2\uff0c\u65e0\u8bba\u6700\u7ec8\u6bcd\u516c\u53f8\u6240\u5728\u53f8\u6cd5\u7ba1\u8f96\u533a\u662f\u5426\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u3002<\/p>\n\n\n\n<p><strong>6.1 MTT\u7684\u9002\u7528\u8303\u56f4<\/strong><\/p>\n\n\n\n<p>\u5982\u679c\u6ee1\u8db3\u4ee5\u4e0b\u4e24\u4e2a\u6761\u4ef6\uff0c\u96c6\u56e2\u5c06\u5c5e\u4e8eMTT\u8303\u56f4\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u81f3\u5c11\u6709\u4e00\u540d\u6210\u5458\u5728\u82f1\u56fd\uff0c\u4e00\u540d\u6210\u5458\u5728\u82f1\u56fd\u5883\u5916<\/li>\n\n\n\n<li>\u7b26\u5408\u6536\u5165\u95e8\u69db\u6d4b\u8bd5<\/li>\n<\/ul>\n\n\n\n<p>\u5982\u679c\u96c6\u56e2\u5728\u524d\u56db\u4e2a\u8d22\u5e74\u4e2d\u7684\u4efb\u610f\u4e24\u4e2a\u8d22\u5e74\u7684\u6536\u5165\u8d85\u8fc77.5\u4ebf\u6b27\u5143\uff08\u8d22\u5e74\u4e0d\u8db3\u4e00\u5e74\u7684\u6309\u6bd4\u4f8b\u8ba1\u7b97\uff09\uff0c\u5219\u7b26\u5408\u6536\u5165\u95e8\u69db\u6d4b\u8bd5\u3002\u96c6\u56e2\u6210\u5458\u7684\u6536\u5165\u53d6\u81ea\u6700\u7ec8\u6bcd\u516c\u53f8\u5f53\u671f\u7684\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff0c\u56e0\u6b64\u6240\u6709\u96c6\u56e2\u6210\u5458\uff08\u82f1\u56fd\u548c\u975e\u82f1\u56fd\uff09\u7684\u6536\u5165\u90fd\u7eb3\u5165\u5230\u6b64\u6d4b\u8bd5\u4e2d\u3002<\/p>\n\n\n\n<p>\u5982\u679c\u5728\u53d7\u6d4b\u8d22\u5e74\u6216\u4e4b\u524d\u56db\u4e2a\u8d22\u5e74\u4e2d\u7684\u4efb\u4f55\u4e00\u4e2a\u8d22\u5e74\u53d1\u751f\u5408\u5e76\u6216\u62c6\u5206\uff0c\u5219\u9002\u7528\u7279\u6b8a\u89c4\u5219\u3002\u66f4\u591a\u4fe1\u606f\u53ef\u5728\u6307\u5357\uff08MTT11010\uff09\u4e2d\u627e\u5230\u3002<\/p>\n\n\n\n<p>\u6295\u8d44\u5b9e\u4f53\u548c\u67d0\u4e9b\u6392\u9664\u5b9e\u4f53\u4e0d\u5728MTT\u548cDTT\u9002\u7528\u8303\u56f4\u5185\u3002\u6709\u5173\u6392\u9664\u5b9e\u4f53\u7c7b\u578b\u7684\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7\u53c2\u9605\u6307\u5357\uff08MTT10010\uff09\u3002<\/p>\n\n\n\n<p><strong>6.2 DTT\u7684\u9002\u7528\u8303\u56f4<\/strong><\/p>\n\n\n\n<p>\u5982\u679c\u6ee1\u8db3\u4ee5\u4e0b\u4e24\u4e2a\u6761\u4ef6\uff0c\u96c6\u56e2\u6216\u82f1\u56fd\u5b9e\u4f53\u5c06\u5c5e\u4e8eDTT\u7684\u8303\u56f4\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5728\u82f1\u56fd\u62e5\u6709\u4e1a\u52a1<\/li>\n\n\n\n<li>\u7b26\u5408\u6536\u5165\u95e8\u69db\u6d4b\u8bd5<\/li>\n<\/ul>\n\n\n\n<p>\u53ea\u6709\u82f1\u56fd\u6210\u5458\u548c\u5355\u4e00\u82f1\u56fd\u5b9e\u4f53\u7684\u96c6\u56e2\u4ee5\u53ca\u8de8\u56fd\u96c6\u56e2\u7684\u82f1\u56fd\u4e1a\u52a1\u90fd\u5c06\u5728\u9002\u7528\u8303\u56f4\u5185\u3002\u5982\u679c\u5b9e\u4f53\u662f\u96c6\u56e2\u7684\u6210\u5458\uff0c\u52197.5\u4ebf\u6b27\u5143\u7684\u6536\u5165\u95e8\u69db\u6d4b\u8bd5\u5c06\u9002\u7528\u4e8e\u6574\u4e2a\u96c6\u56e2\u3002\u4e0eMTT\u4e00\u6837\uff0c\u6240\u6709\u96c6\u56e2\u6210\u5458\uff08\u82f1\u56fd\u548c\u975e\u82f1\u56fd\uff09\u7684\u6536\u5165\u90fd\u7eb3\u5165\u6b64\u6d4b\u8bd5\u4e2d\u3002<\/p>\n\n\n\n<p><strong>6.3 \u5408\u89c4\u4e49\u52a1<\/strong><\/p>\n\n\n\n<p>\u96c6\u56e2\u7684\u4e00\u540d\u6210\u5458\u5fc5\u987b\u5168\u6743\u8d1f\u8d23\u6ce8\u518c\u548c\u9075\u5b88\u8fd9\u4e24\u9879\u65b0\u7a0e\u3002\u9664\u975e\u60a8\u5df2\u63d0\u540d\u5176\u4ed6\u82f1\u56fd\u6216\u975e\u82f1\u56fd\u6210\u5458\u8d1f\u8d23\u6b64\u4e8b\uff0c\u5426\u5219\u5c06\u9ed8\u8ba4\u662f\u96c6\u56e2\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u3002<\/p>\n\n\n\n<p>\u7533\u62a5\u6210\u5458\u5fc5\u987b\u5728\u96c6\u56e2\u6210\u4e3a\u5408\u683c\u96c6\u56e2\u7684\u8d22\u5e74\u7ed3\u675f\u540e6\u4e2a\u6708\u5185\u5411HMRC\u6ce8\u518c\u3002\u6ce8\u518c\u65f6\u9700\u8981\u63d0\u4f9b\u7684\u4fe1\u606f\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6700\u7ec8\u6bcd\u516c\u53f8\u7684\u8be6\u7ec6\u4fe1\u606f<\/li>\n\n\n\n<li>\u7533\u62a5\u6210\u5458\u7684\u8be6\u7ec6\u4fe1\u606f\uff08\u5982\u679c\u4e0d\u662f\u6700\u7ec8\u6bcd\u516c\u53f8\uff09<\/li>\n\n\n\n<li>\u8d1f\u8d23\u63d0\u4ea4\u7533\u62a5\u8868\u7684\u4e2a\u4eba\u6216\u7a0e\u52a1\u56e2\u961f\u7684\u8054\u7cfb\u65b9\u5f0f<\/li>\n\n\n\n<li>\u8d22\u5e74\u5f00\u59cb\u548c\u7ed3\u675f\u65e5\u671f<\/li>\n<\/ul>\n\n\n\n<p>\u7533\u62a5\u6210\u5458\u7a0d\u540e\u5c06\u88ab\u8981\u6c42\u5411HMRC\u63d0\u4ea4\u7b26\u5408MTT\u548c\/\u6216DTT\u8d44\u683c\u7684\u6bcf\u4e2a\u8d22\u5e74\u7684\u81ea\u6211\u8bc4\u4f30\u7533\u62a5\u8868\u548c\u4fe1\u606f\u7533\u62a5\u8868\u3002\u5982\u679c\u5df2\u7ecf\u5411\u82f1\u56fd\u4ee5\u5916\u7684\u5408\u683c\u673a\u6784\u63d0\u4ea4\u4e86\u4fe1\u606f\u7533\u62a5\u8868\uff0c\u5219\u53ef\u4ee5\u63d0\u4ea4\u6d77\u5916\u7533\u62a5\u8868\u901a\u77e5\u3002<\/p>\n\n\n\n<p><strong>7. \u51fa\u7248\u7269<\/strong><\/p>\n\n\n\n<p>\u60a8\u8fd8\u53ef\u4ee5\u627e\u52302023\u5e743\u670816\u65e5\u4e3e\u884c\u4f1a\u8bae\u7684\u8bb0\u5f55\uff0c\u8be5\u4f1a\u8bae\u8ba8\u8bba\u4e86\u5bf9\u6700\u8fd1\u5173\u4e8eGIR\u548cGloBE\u89c4\u5219\u7684\u7a0e\u6536\u786e\u5b9a\u6027\u7684\u516c\u5f00\u54a8\u8be2\u7684\u56de\u5e94\u3002<\/p>\n\n\n\n<p>\u82f1\u56fd\u653f\u5e9c\u6b64\u524d\u66fe\u5c31\u7b2c\u4e8c\u652f\u67f1\u82f1\u56fd\u5b9e\u65bd\u60c5\u51b5\u8fdb\u884c\u8fc7\u78cb\u5546\uff0c\u5e76\u4e8e2022\u5e747\u670820\u65e5\u53d1\u5e03\u4e86\u4e00\u4efd<a href=\"https:\/\/www.gov.uk\/government\/consultations\/oecd-pillar-2-consultation-on-implementation\">\u56de\u5e94\u6458\u8981<\/a>\u3002<\/p>\n\n\n\n<p>\u60a8\u53ef\u4ee5\u67e5\u770b<a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/2023\/30\/enacted\">\u82f1\u56fd\u7acb\u6cd5<\/a>\u3002<\/p>\n\n\n\n<p><strong>HMRC\u53d1\u5e03\u7acb\u6cd5\u8349\u6848\u4ee5\u5b9e\u65bd\u8fc7\u6e21\u6027\u56fd\u522b\u62a5\u544a\u5b89\u5168\u6e2f\u53cd\u5957\u5229\u89c4\u5219<\/strong><\/p>\n\n\n\n<p>\u82f1\u56fdHMRC\u53d1\u5e03\u4e86\u4e00\u4efd\u5173\u4e8e\u5b9e\u65bd\u8fc7\u6e21\u6027\u56fd\u522b\u62a5\u544a\u5b89\u5168\u6e2f\u53cd\u5957\u5229\u89c4\u5219\u7684\u7acb\u6cd5\u8349\u6848\u7684<a href=\"https:\/\/www.gov.uk\/government\/publications\/pillar-2-transitional-country-by-country-reporting-safe-harbour-anti-arbitrage-rule\" target=\"_blank\" rel=\"noreferrer noopener\">\u653f\u7b56\u6587\u4ef6<\/a>\u3002<\/p>\n\n\n\n<p><strong>\u63aa\u65bd\u7684\u4e00\u822c\u63cf\u8ff0<\/strong><\/p>\n\n\n\n<p>\u8de8\u56fd\u8865\u8db3\u7a0e\u548c\u56fd\u5185\u8865\u8db3\u7a0e\u662f\u82f1\u56fd\u91c7\u7528\u82f1\u56fd\u548c\u7ecf\u5408\u7ec4\u7ec7\uff08OECD\uff09\/G20\u5305\u5bb9\u6027\u6846\u67b6\u4e2d\u5176\u4ed6\u6210\u5458\u5c31\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u8fbe\u6210\u7684\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680\uff08GloBE\uff09\u89c4\u5219\u4e2d\u7684\u6536\u5165\u5305\u5bb9\u89c4\u5219\u548c\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\u89c4\u5219\u3002<\/p>\n\n\n\n<p>OECD\u5305\u5bb9\u6027\u6846\u67b6\u610f\u8bc6\u5230\uff0c\u907f\u7a0e\u4ea4\u6613\u65e8\u5728\u5229\u7528\u7a0e\u6536\u548c\u4f1a\u8ba1\u89c4\u5219\u4e4b\u95f4\u7684\u5dee\u5f02\uff0c\u4f7f\u96c6\u56e2\u6709\u8d44\u683c\u83b7\u5f97\u8fc7\u6e21\u6027\u56fd\u522b\u62a5\u544a\u5b89\u5168\u6e2f\uff0c\u5426\u5219\u4ed6\u4eec\u65e0\u6cd5\u83b7\u5f97\u8fd9\u4e9b\u8d44\u683c\u3002<\/p>\n\n\n\n<p>\u8fd9\u9879\u63aa\u65bd\u5b9e\u65bd\u4e86\u53cd\u5957\u5229\u89c4\u5219\uff0c\u4fdd\u62a4\u82f1\u56fd\u514d\u53d7\u7a0e\u6536\u635f\u5931\u3002\u5b83\u8fd8\u786e\u4fdd\u82f1\u56fd\u7acb\u6cd5\u4e0e\u82f1\u56fd\u548c\u5305\u5bb9\u6027\u6846\u67b6\u5176\u4ed6\u6210\u5458\u5546\u5b9a\u7684OECD\u5173\u4e8eGloBE\u89c4\u5219\u7684\u884c\u653f\u6307\u5bfc\u4fdd\u6301\u4e00\u81f4\u3002<\/p>\n\n\n\n<h2 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noopener\">\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680\uff08GloBE\uff09\u793a\u8303\u89c4\u5219<\/a>\u8981\u6c42\u6bcf\u5e74\u63d0\u4ea4\u4e00\u4efdGloBE\u4fe1\u606f\u7533\u62a5\u8868\uff08GIR\uff09\uff0c\u8be5\u7533\u62a5\u8868\u63d0\u4f9b\u6709\u5173\u8de8\u56fd\u96c6\u56e2\u6839\u636eGloBE\u89c4\u5219\u8fdb\u884c\u7684\u7a0e\u52a1\u8ba1\u7b97\u7684\u4fe1\u606f\u3002<\/p>\n\n\n\n<p>\u8ba4\u8bc6\u5230\u4e00\u81f4\u5b9e\u65bdGIR\u7533\u62a5\u8981\u6c42\u7684\u597d\u5904\uff0c\u5e76\u7ecf\u8fc7\u516c\u5f00\u78cb\u5546\u7a0b\u5e8f\uff0c2023\u5e747\u6708\uff0cOECD\/G20&nbsp;BEPS\u5305\u5bb9\u6027\u6846\u67b6\u540c\u610f\u4e86\u4e00\u4e2a\u6807\u51c6\u5316\u7684GIR\u6a21\u677f\uff0c\u4f9b\u6240\u6709\u5b9e\u65bd\u7ba1\u8f96\u533a\u4f7f\u7528\uff0c\u4ee5\u53ca\u5728\u8fd9\u4e9b\u5b9e\u65bd\u7ba1\u8f96\u533a\u4e4b\u95f4\u4f20\u64adGIR\u5185\u5bb9\u7684\u65b9\u6cd5\u3002<\/p>\n\n\n\n<p>\u4f5c\u4e3a\u4fc3\u8fdb\u5b9e\u65bdGloBE\u793a\u8303\u89c4\u5219\u5de5\u4f5c\u7684\u4e00\u90e8\u5206\uff0c\u4e3a\u4e86\u786e\u4fdd\u4ee5\u4e00\u81f4\u3001\u6807\u51c6\u5316\u7684\u65b9\u5f0f\u83b7\u53d6GIR\u4fe1\u606f\uff0cBEPS\u5305\u5bb9\u6027\u6846\u67b6\u6b63\u5728\u5f00\u53d1\u53ef\u6269\u5c55\u6807\u8bb0\u8bed\u8a00\uff08XML\uff09\u6a21\u5f0f\u548c\u76f8\u5e94\u7684\u7528\u6237\u6307\u5357\u3002<\/p>\n\n\n\n<p>\u56e0\u6b64\uff0c\u672c\u6587\u4ef6\u5305\u542bGIR&nbsp;XML\u6a21\u5f0f\u548c\u7528\u6237\u6307\u5357\u7684\u8349\u6848\u7248\u672c\uff0c\u65e8\u5728\u4fc3\u8fdb\u56fd\u5185GIR\u7533\u62a5\uff08\u5982\u9002\u7528\uff09\uff0c\u5e76\u6210\u4e3a\u7a0e\u52a1\u673a\u5173\u4e4b\u95f4\u4ea4\u6362GIR\u4fe1\u606f\u7684\u6280\u672f\u683c\u5f0f\u3002\u672c\u6587\u4ef6\u5411\u516c\u4f17\u53d1\u5e03\u7684\u76ee\u7684\u662f\u5f81\u6c42\u5229\u76ca\u76f8\u5173\u8005\u7684\u610f\u89c1\uff0c\u4e3a\u8fc5\u901f\u5b8c\u6210GIR&nbsp;XML\u6a21\u5f0f\u548c\u7528\u6237\u6307\u5357\u7684\u5de5\u4f5c\u63d0\u4f9b\u4fe1\u606f\u3002<\/p>\n\n\n\n<p><strong>\u9879\u76ee\u63cf\u8ff0<\/strong><\/p>\n\n\n\n<p>GIR\u7528\u6237\u6307\u5357\u6839\u636eGIR&nbsp;XML\u6a21\u5f0f\u5206\u4e3a\u51e0\u4e2a\u903b\u8f91\u90e8\u5206\uff0c\u63d0\u4f9b\u6709\u5173\u7279\u5b9a\u6570\u636e\u5143\u7d20\u4ee5\u53ca\u63cf\u8ff0\u6bcf\u4e2a\u6570\u636e\u5143\u7d20\u7684\u4efb\u4f55\u5c5e\u6027\u7684\u4fe1\u606f\u3002<\/p>\n\n\n\n<p>GIR\u6a21\u5f0f\u7528\u6237\u6307\u5357\u7684\u4e3b\u8981\u90e8\u5206\u662f\uff1a<\/p>\n\n\n\n<ol 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start=\"1\">\n<li>\u6d88\u606f\u5934\uff0c\u5305\u62ec\u53d1\u9001\u8005\u3001\u63a5\u6536\u8005\u3001\u6d88\u606f\u7c7b\u578b\u548c\u62a5\u544a\u8d22\u653f\u5e74\u5ea6\uff1b<\/li>\n\n\n\n<li>ID\u548cTIN\u7c7b\u578b\uff0c\u7528\u4e8e\u63d0\u4f9b\u4e0e\u7ec4\u6210\u5b9e\u4f53\u3001\u5408\u8d44\u4f01\u4e1a\u3001\u5408\u8d44\u5b50\u516c\u53f8\u548cUPE\u76f8\u5173\u7684\u8bc6\u522b\u548cTIN\u4fe1\u606f\u3002<\/li>\n\n\n\n<li>GloBE\u673a\u6784<\/li>\n<\/ol>\n\n\n\n<p>GIR&nbsp;XML&nbsp;Schema\u65e8\u5728\u7528\u4e8e\u5728\u6839\u636e\u300aGloBE\u4fe1\u606f\u7533\u62a5\u4ea4\u6362\u591a\u8fb9\u4e3b\u7ba1\u5f53\u5c40\u534f\u8bae\u300b\uff08GIR&nbsp;MCAA\uff09\u6216\u5176\u4ed6\u5408\u683c\u4e3b\u7ba1\u5f53\u5c40\u534f\u8bae\u542f\u52a8\u4ea4\u6362\u5173\u7cfb\u7684\u4e3b\u7ba1\u5f53\u5c40\u4e4b\u95f4\u4ea4\u6362\u6839\u636eGIR\u62a5\u544a\u7684\u4fe1\u606f\u3002<\/p>\n\n\n\n<p>\u5728\u9002\u5f53\u7684\u60c5\u51b5\u4e0b\uff0c\u5404\u53f8\u6cd5\u7ba1\u8f96\u533a\u8fd8\u53ef\u4ee5\u8003\u8651\u5728\u56fd\u5185\u4f7f\u7528\u8be5\u6a21\u5f0f\uff0c\u4ee5\u4fbf\u4ece\u5404\u81ea\u7684\u7533\u62a5\u7ec4\u6210\u5b9e\u4f53\u6536\u96c6\u6240\u9700\u7684\u4fe1\u606f\u3002<\/p>\n\n\n\n<h2 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class=\"wp-block-heading\" id=\"italy\"><strong>\u610f\u5927\u5229<\/strong><\/h2>\n\n\n\n<p><strong>\u53d1\u5e03\u5408\u683c\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\u5b9e\u65bd\u6cd5\u4ee4<\/strong><\/p>\n\n\n\n<p>\u610f\u5927\u5229\u8d22\u653f\u90e8<a href=\"https:\/\/www.finanze.gov.it\/it\/inevidenza\/Global-minimum-tax-disposizioni-attuative-riguardanti-limposta-minima-nazionale\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u5ba3\u5e03<\/a>\u53d1\u5e032024\u5e747\u67081\u65e5\u6cd5\u4ee4\uff0c\u5176\u4e2d\u5305\u542b\u5b9e\u65bd\u5408\u683c\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\uff08QDMTT\uff09\u7684\u89c4\u5b9a\u3002QDMTT\u662f\u4f5c\u4e3a<a href=\"https:\/\/www.gazzettaufficiale.it\/eli\/id\/2023\/12\/28\/23G00222\/sg\" target=\"_blank\" rel=\"noreferrer noopener\">2023\u5e7412\u670827\u65e5\u7b2c209\u53f7\u7acb\u6cd5\u6cd5\u4ee4<\/a>\u7684\u4e00\u90e8\u5206\u5f15\u5165\uff0c\u8be5\u6cd5\u4ee4\u6839\u636e2022\u5e7412\u670814\u65e5\u7406\u4e8b\u4f1a\u6307\u4ee4\uff08EU\uff092022\/2523\u5b9e\u65bd\u4e86\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u3002QDMTT\u4f18\u5148\u4e8e\u540c\u6837\u7531\u7b2c209\u53f7\u7acb\u6cd5\u6cd5\u4ee4\u5b9e\u65bd\u7684\u7b2c\u4e8c\u652f\u67f1\u6536\u5165\u7eb3\u5165\u89c4\u5219\uff08IIR\uff09\u548c\u4f4e\u7a0e\u652f\u4ed8\/\u5229\u6da6\u89c4\u5219\uff08UTPR\uff09\u3002<\/p>\n\n\n\n<p>\u8be5\u6cd5\u4ee4\u6f84\u6e05\u4e86\u76f8\u5173\u672f\u8bed\u7684\u542b\u4e49\uff0c\u6982\u8ff0\u4e86QDMTT\u7684\u9002\u7528\u8303\u56f4\u548c\u6761\u4ef6\uff0c\u8be6\u7ec6\u8bf4\u660e\u4e86QDMTT\u7684\u8ba1\u7b97\u548c\u8981\u4f7f\u7528\u7684\u5f53\u5730\u4f1a\u8ba1\u51c6\u5219\uff0c\u6db5\u76d6\u4e86\u8fc7\u6e21\u89c4\u5219\u548c\u5b89\u5168\u6e2f\u89c4\u5219\uff0c\u5e76\u5236\u5b9a\u4e86\u652f\u4ed8QDMTT\u7684\u89c4\u5219\u3002\u8be5\u6cd5\u4ee4\u8fd8\u786e\u8ba4QDMTT\u9002\u7528\u4e8e\u4ece2023\u5e7412\u670831\u65e5\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"gibraltar\"><strong>\u76f4\u5e03\u7f57\u9640<\/strong><\/h2>\n\n\n\n<p><strong>2024\u5e74\u9884\u7b97\u6f14\u8bb2\u5305\u62ec15%\u7684\u4f01\u4e1a\u7a0e\u7387\u548c\u7b2c\u4e8c\u652f\u67f1\u8865\u8db3\u7a0e\u548c\u6536\u5165\u5305\u5bb9\u89c4\u5219\u8ba1\u5212<\/strong><\/p>\n\n\n\n<p>\u76f4\u5e03\u7f57\u9640\u9996\u5e2d\u90e8\u957fFabian&nbsp;Picardo\u4e8e2024\u5e747\u67081\u65e5\u53d1\u8868\u4e86<a href=\"https:\/\/www.gibraltar.gov.gi\/press-releases\/the-budget-2024-chief-ministers-address-4702024-10043\" target=\"_blank\" rel=\"noreferrer noopener\">2024\u5e74\u9884\u7b97\u6f14\u8bb2<\/a>\u3002\u6f14\u8bb2\u4e2d\u63d0\u5230\u7684\u7a0e\u6536\u63aa\u65bd\u76f8\u5bf9\u6709\u9650\uff0c\u5305\u62ec\u786e\u8ba4\u4f01\u4e1a\u7a0e\u7387\u5c06\u4ece12.5%\u63d0\u9ad8\u523015%\u3002\u6b63\u5982\u53f8\u6cd5\u3001\u8d38\u6613\u548c\u5de5\u4e1a\u90e8\u957fNigel&nbsp;Feetham\u5728\u6f14\u8bb2\u4e2d\u8fdb\u4e00\u6b65<a href=\"https:\/\/www.gibraltar.gov.gi\/press-releases\/the-budget-2024-the-hon-minister-feethams-address-4812024-10056\" target=\"_blank\" rel=\"noreferrer noopener\">\u8be6\u8ff0<\/a>\u7684\u90a3\u6837\uff0c\u901a\u8fc7\u8f6c\u541115%\u7684\u4f01\u4e1a\u7a0e\u7387\uff0c\u76f4\u5e03\u7f57\u9640\u6b63\u5728\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u7684\u6700\u4f4e\u4f01\u4e1a\u7a0e\u7387\u4fdd\u6301\u4e00\u81f4\u3002Feetham\u90e8\u957f\u8fd8\u786e\u8ba4\uff0c\u6b63\u5728\u52aa\u529b\u57282024\u5e74\u5e95\u524d\u5f15\u5165\u5408\u683c\u7684\u56fd\u5185\u8865\u8db3\u7a0e\uff0c\u9884\u8ba1\u7acb\u6cd5\u8349\u6848\u5c06\u4e8e9\u6708\u51fa\u53f0\u3002\u6b64\u5916\uff0c\u653f\u5e9c\u8ba1\u5212\u57282025\u5e74\u5b9e\u65bd\u6536\u5165\u5305\u5bb9\u89c4\u5219\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"vietnam\"><strong>\u8d8a\u5357<\/strong><\/h2>\n\n\n\n<p><strong>\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u8349\u6848<\/strong><\/p>\n\n\n\n<p>\u8d8a\u5357\u8d22\u653f\u90e8\u8d77\u8349\u4e86\u65b0\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\uff0c\u9884\u8ba1\u5c06\u4e8e2024\u5e7410\u6708\u63d0\u4ea4\u8bae\u4f1a\u5f81\u6c42\u610f\u89c1\u3002\u6700\u7ec8\u8349\u6848\u9884\u8ba1\u5c06\u4e8e2025\u5e745\u6708\u83b7\u5f97\u6279\u51c6\uff0c\u5e76\u4ece2026\u5e741\u67081\u65e5\u8d77\u751f\u6548\u3002<\/p>\n\n\n\n<p>\u4e0e\u73b0\u884c\u6cd5\u5f8b\u76f8\u6bd4\uff0c\u4e00\u4e9b\u5173\u952e\u53d8\u5316\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul 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id=\"_msocom_1\"><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4e16\u754c\u5404\u56fd\u6b63\u52a0\u5feb\u6b65\u4f10\u8fc8\u5411\u5168\u7403\u6700\u4f4e\u7a0e\u65f6\u4ee3\uff0c\u6c64\u68ee\u8def\u900f\u4e3a\u60a8\u66f4\u65b02024\u5e748\u6708\u5404\u56fd\u5168\u7403\u6700\u4f4e\u7a0e\u6700\u65b0\u8d44\u8baf\u3002<\/p>\n","protected":false},"author":5,"featured_media":2192,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[813],"tags":[1096,1100,1043,912,950],"insight_job_role":[936,937,1067,938,924,841,842,859,857,858,850],"insight_practice_area":[1046],"class_list":["entry","author-traus","has-excerpt","post-2183","post","type-post","status-publish","format-standard","has-post-thumbnail","category-813","tag-beps","tag-gmt-2","tag-1043","tag-912","tag-950","insight_job_role-chief-tax-officer","insight_job_role-compliance-officer","insight_job_role-financial-professional","insight_job_role-head-of-international-tax","insight_job_role-head-of-tax","insight_job_role-841","insight_job_role-842","insight_job_role-859","insight_job_role-857","insight_job_role-858","insight_job_role-850","insight_practice_area-global-tax","hentry"],"acf":[],"yoast_head":"<!-- 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