{"id":2207,"date":"2024-09-08T16:30:12","date_gmt":"2024-09-08T08:30:12","guid":{"rendered":"https:\/\/insight.thomsonreuters.cn\/business?p=2207"},"modified":"2024-09-08T16:30:17","modified_gmt":"2024-09-08T08:30:17","slug":"september-2024-pillar-2-highlights","status":"publish","type":"post","link":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/september-2024-pillar-2-highlights","title":{"rendered":"2024 \u5e74 9 \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:#e9e9e9;color:#e9e9e9\"\/>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex 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href=\"#iceland\">\u51b0\u5c9b<\/a>\uff1a<\/strong>\u6839\u636e\u6b27\u76df\u6307\u4ee4\u5c31\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u89c4\u5219\u8fdb\u884c\u54a8\u8be2\uff08\u63d0\u6848\uff09<\/li>\n\n\n\n<li><strong><a href=\"#taiwan\">\u4e2d\u56fd\u53f0\u6e7e<\/a>\uff1a<\/strong>\u63d0\u9ad8\u987b\u7f34\u7eb3\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u516c\u53f8\u7684AMT\uff08\u63d0\u6848\uff09<\/li>\n\n\n\n<li><strong><a href=\"#oecd\">\u7ecf\u5408\u7ec4\u7ec7<\/a>\uff1a<\/strong>\u516c\u5e03\u5173\u4e8eGloBE\u4fe1\u606f\u7533\u62a5XML\u6a21\u5f0f\u7528\u6237\u6307\u5357\u8349\u6848\u7684\u8bc4\u8bba\uff08\u5df2\u6838\u51c6\uff09<\/li>\n\n\n\n<li><strong><a href=\"#thailand\">\u6cf0\u56fd<\/a>\uff1a<\/strong>\u7b7e\u7f72\u7b2c\u4e8c\u652f\u67f1\u591a\u8fb9\u6587\u4e66\uff0c\u9075\u5b88\u7a0e\u6536\u89c4\u5219\uff08\u63d0\u6848\uff09<\/li>\n\n\n\n<li><strong><a href=\"#germany\">\u5fb7\u56fd<\/a>\uff1a<\/strong>\u4fee\u8ba2\u6700\u4f4e\u7a0e\u6cd5\u4ee5\u5b9e\u65bdBEPS\u5305\u5bb9\u6027\u6846\u67b6\u5173\u4e8eCbC\u5b89\u5168\u6e2f\u53ca\u5176\u4ed6\u4e8b\u9879\u7684\u884c\u653f\u6307\u5357\uff08\u63d0\u6848\uff09<\/li>\n\n\n\n<li><strong><a href=\"#bahamas\">\u5df4\u54c8\u9a6c<\/a>\uff1a<\/strong>\u5c31\u7b2c\u4e8c\u652f\u67f1\u5408\u683c\u56fd\u5185\u8865\u8db3\u7a0e\u7acb\u6cd5\u8349\u6848\u8fdb\u884c\u54a8\u8be2\uff08\u63d0\u6848\uff09<\/li>\n\n\n\n<li><strong><a href=\"#jersey\">\u6cfd\u897f\u5c9b<\/a>\uff1a<\/strong>\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u6cd5\u5df2\u63d0\u4ea4\u7ed9\u6cfd\u897f\u5dde\u8bae\u4f1a\uff08\u63d0\u6848\uff09<\/li>\n\n\n\n<li><strong><a href=\"#sweden\">\u745e\u5178<\/a>\uff1a<\/strong>\u745e\u5178\u8d22\u653f\u90e8\u5c06\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u6cd5\u4fee\u6b63\u6848\u63d0\u4ea4\u7ed9\u7acb\u6cd5\u59d4\u5458\u4f1a\uff08\u63d0\u6848\uff09<\/li>\n\n\n\n<li><strong><a href=\"#australia\">\u6fb3\u5927\u5229\u4e9a<\/a>\uff1a<\/strong>\u6fb3\u5927\u5229\u4e9a\u53c2\u8bae\u9662\u7ecf\u6d4e\u7acb\u6cd5\u59d4\u5458\u4f1a\u5efa\u8bae\u901a\u8fc7\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7acb\u6cd5\uff08\u63d0\u6848\uff09<\/li>\n\n\n\n<li><strong><a href=\"#canada\">\u52a0\u62ff\u5927<\/a>\uff1a<\/strong>\u5c312024\u5e74\u989d\u5916\u9884\u7b97\u63aa\u65bd\uff08\u5305\u62ec\u7b2c\u4e8c\u652f\u67f1UTPR\uff09\u7684\u7acb\u6cd5\u8fdb\u884c\u54a8\u8be2\uff08\u63d0\u6848\uff09<\/li>\n\n\n\n<li><strong><a href=\"#finland\">\u82ac\u5170<\/a>\uff1a<\/strong>\u5c31\u300a\u6700\u4f4e\u7a0e\u6cd5\u300b\u4fee\u6b63\u6848\u8fdb\u884c\u54a8\u8be2\uff08\u63d0\u6848\uff09<\/li>\n\n\n\n<li><strong><a href=\"#ireland\">\u7231\u5c14\u5170<\/a>\uff1a<\/strong>\u7231\u5c14\u5170\u7a0e\u52a1\u5c40\u53d1\u5e03\u5173\u4e8e\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u65b0\u6307\u5357\u548c\u66f4\u65b0\u6307\u5357\uff08\u5df2\u6279\u51c6\uff09<\/li>\n\n\n\n<li><strong><a href=\"#us\">\u7f8e\u56fd<\/a>\uff1a<\/strong>\u7f8e\u56fd\u56fd\u7a0e\u5c40\u548c\u8d22\u653f\u90e8\u63d0\u51fa\u6709\u5173\u53cc\u91cd\u5408\u5e76\u635f\u5931\u548c\u67d0\u4e9b\u88ab\u5ffd\u89c6\u4ed8\u6b3e\u5904\u7406\u7684\u89c4\u5219\uff08\u63d0\u6848\uff09<\/li>\n\n\n\n<li><strong><a href=\"#bermuda\">\u767e\u6155\u5927\u7fa4\u5c9b<\/a><\/strong>\uff1a\u5173\u4e8e\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ba1\u7406\u89c4\u5b9a\u7684\u54a8\u8be2\uff08\u5df2\u6838\u51c6\uff09<\/li>\n\n\n\n<li><strong><a href=\"#uk\">\u82f1\u56fd<\/a>\uff1a<\/strong>\u66f4\u65b0\u8de8\u56fd\u8865\u8db3\u7a0e\u548c\u56fd\u5185\u8865\u8db3\u7a0e\u51c6\u5907\u6307\u5357\uff08\u5df2\u6838\u51c6\uff09<\/li>\n\n\n\n<li><strong><a href=\"#puerto-rico\">\u6ce2\u591a\u9ece\u5404<\/a>\uff1a<\/strong>\u53d1\u5e03\u5173\u4e8e\u6ce2\u591a\u9ece\u5404\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u62a5\u544a\uff08\u63d0\u6848\uff09<\/li>\n\n\n\n<li><strong><a href=\"#turkey\">\u571f\u8033\u5176<\/a>\uff1a<\/strong>\u9881\u5e03\u7a0e\u6539\u7acb\u6cd5\uff0c\u5305\u62ec\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff08\u5df2\u6838\u51c6\uff09<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-alpha-channel-opacity has-background\" style=\"background-color:#e9e9e9;color:#e9e9e9\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"belgium\">\u6bd4\u5229\u65f6<\/h2>\n\n\n\n<p><strong>\u63a5\u53d7\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u9884\u7f34\u7eb3\uff08\u5df2\u6838\u51c6\uff09<\/strong><\/p>\n\n\n\n<p>\u6bd4\u5229\u65f6\u8054\u90a6\u516c\u5171\u670d\u52a1\u8d22\u653f\u90e8\u53d1\u5e03<a href=\"https:\/\/finances.belgium.be\/fr\/Actualites\/d%C3%A9but-des-versements-anticip%C3%A9s-en-2024-pour-les-groupes-d%E2%80%99entreprises-multinationales-et\" target=\"_blank\" rel=\"noreferrer noopener\">\u516c\u544a<\/a>\u5ba3\u5e03\u53d7\u6bd4\u5229\u65f6\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u89c4\u5219\u7ea6\u675f\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u53ef\u4ece2024\u5e749\u67082\u65e5\u8d77\u9884\u7f34\u7eb32024\u5e74\u7a0e\u6b3e\u3002\u8981\u8fdb\u884c\u9884\u7f34\u7eb3\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u901a\u8fc7\u5b8c\u6210\u5f3a\u5236\u6027\u6ce8\u518c\u901a\u77e5\u6d41\u7a0b\u83b7\u5f97\u516c\u53f8\u7f16\u53f7\u3002\u7f34\u7eb3\u53ef\u901a\u8fc7MyMinfin VA\u7b2c\u4e8c\u652f\u67f1\u6a21\u5757\u6216\u8f6c\u8d26\u8fdb\u884c\u3002\u9884\u7f34\u7eb3\u5fc5\u987b\u57282024\u5e7412\u670820\u65e5\u4e4b\u524d\u5b8c\u6210\u3002<\/p>\n\n\n\n<p>\u70b9\u51fb\u4ee5\u4e0b\u94fe\u63a5\u83b7\u53d6\u6709\u5173\u8981\u6c42\uff08\u5305\u62ec\u9884\u7f34\u7eb3\u8981\u6c42\uff09\u7684<a href=\"https:\/\/finances.belgium.be\/fr\/entreprises\/international\/pillar-2\" target=\"_blank\" rel=\"noreferrer noopener\">\u6cd5\u8bed\u7248\u6307\u5357<\/a>\u3002<a href=\"https:\/\/finance.belgium.be\/en\/enterprises\/international\/pillar-2\" target=\"_blank\" rel=\"noreferrer noopener\">\u82f1\u8bed\u6307\u5357<\/a>\u4e5f\u53ef\u4f7f\u7528\uff0c\u4f46\u5728\u64b0\u5199\u672c\u6587\u65f6\uff0c\u5c1a\u672a\u6536\u5f55\u6709\u5173\u9884\u7f34\u7eb3\u7684\u6307\u5357\u5185\u5bb9\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"bahrain\">\u5df4\u6797<\/h2>\n\n\n\n<p><strong>\u5f15\u5165\u7b2c\u4e8c\u652f\u67f1\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\uff08\u5df2\u6838\u51c6\uff09<\/strong><\/p>\n\n\n\n<p>\u5df4\u6797\u56fd\u5bb6\u7a0e\u52a1\u5c40\uff08NBR\uff09<a href=\"https:\/\/www.nbr.gov.bh\/releases\/188\" target=\"_blank\" rel=\"noreferrer noopener\">\u5ba3\u5e03<\/a>\u5bf9\u7b26\u5408\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u7684\u8de8\u56fd\u4f01\u4e1a\u5f81\u6536\u65b0\u7a0e\u3002\u65b0\u7a0e\u5f62\u5f0f\u662f\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\uff08DMTT\uff09\uff0c\u7a0e\u7387\u4e3a15%\uff0c\u4ec5\u9002\u7528\u4e8e\u5728\u5df4\u6797\u7ecf\u8425\u7684\u5927\u578b\u8de8\u56fd\u516c\u53f8\u96c6\u56e2\uff0c\u5e76\u6ee1\u8db3\u5728\u8fc7\u53bb\u56db\u4e2a\u8d22\u653f\u5e74\u5ea6\u4e2d\u7684\u81f3\u5c11\u4e24\u4e2a\u8d22\u5e74\u5408\u5e76\u6536\u5165\u7b49\u4e8e\u6216\u8d85\u8fc77.5\u4ebf\u6b27\u5143\u3002<\/p>\n\n\n\n<p>2024\u5e74\u5173\u4e8e\u5bf9\u8de8\u56fd\u4f01\u4e1a\u5f81\u7a0e\u7684\u7b2c\uff0811\uff09\u53f7\u6cd5\u4ee4\uff08<a href=\"https:\/\/www.nbr.gov.bh\/media\/Decree_Law_No_11_of_2024_AR\" target=\"_blank\" rel=\"noreferrer noopener\">\u5b98\u65b9\u963f\u62c9\u4f2f\u8bed<\/a>\u548c<a href=\"https:\/\/www.nbr.gov.bh\/media\/Decree_Law_No_11_of_2024_EN\" target=\"_blank\" rel=\"noreferrer 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href=\"https:\/\/www.bahamascitpillar2.gov.bs\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u653f\u5e9c\u7b2c\u4e8c\u652f\u67f1\u9875\u9762<\/a>\u4e86\u89e3\u66f4\u591a\u4fe1\u606f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"jersey\">\u6cfd\u897f\u5c9b<\/h2>\n\n\n\n<p><strong>\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u6cd5\u5df2\u63d0\u4ea4\u6cfd\u897f\u5c9b\u5dde\u8bae\u4f1a\uff08\u63d0\u6848\uff09<\/strong><\/p>\n\n\n\n<p>\u6cfd\u897f\u5c9b\u5dde\u8bae\u4f1a\u516c\u5e03\u4e86\u5728\u6cfd\u897f\u5c9b\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u6cd5\u5f8b\u8349\u6848\uff0c\u8be5\u8349\u6848\u4e8e2024\u5e748\u670814\u65e5\u63d0\u4ea4\uff0c\u8ba1\u5212\u4e8e2024\u67081\u65e5\u8fdb\u884c\u8fa9\u8bba\u3002\u6cd5\u5f8b\u8349\u6848\u5305\u62ec\u4ee5\u4e0b\u5185\u5bb9\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/tinyurl.com\/2p825fks\" target=\"_blank\" rel=\"noreferrer noopener\">\u6cfd\u897f\u5c9b\u7b2c202\u53f7\u8de8\u56fd\u7a0e\u6536\uff08\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680-IIR\u7a0e\uff09\u6cd5\u8349\u6848<\/a>\uff1b<\/li>\n\n\n\n<li><a href=\"https:\/\/tinyurl.com\/yczrepf3\">\u6cfd\u897f\u5c9b\u7b2c202\u53f7\u8de8\u56fd\u516c\u53f8\u6240\u5f97\u7a0e\u6cd5\u8349\u6848<\/a><\/li>\n<\/ul>\n\n\n\n<p>\u8fd8\u516c\u5e03\u4e86\u6cd5\u5f8b\u9644\u5f55\uff0c\u5176\u4e2d\u5305\u542b\u4f7f\u4e3b\u8981\u6cd5\u5f8b\u7acb\u5373\u751f\u6548\u7684\u6cd5\u5f8b\u3002\u6bcf\u9879\u4e3b\u8981\u6cd5\u5f8b\u90fd\u5305\u542b\u8be6\u7ec6\u7684\u62a5\u544a\uff0c\u5305\u62ec\u4ee5\u4e0b\u6267\u884c\u6458\u8981\u3002<\/p>\n\n\n\n<p><strong>\u6267\u884c\u6458\u8981<\/strong><\/p>\n\n\n\n<p>2024\u5e745\u6708\uff0c\u6cfd\u897f\u5c9b\u653f\u5e9c\u53d1\u5e03\u4e86\u4e00\u4efd<a href=\"https:\/\/www.gov.je\/News\/2024\/pages\/statementonpillar2implementation.aspx\" target=\"_blank\" rel=\"noreferrer 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class=\"wp-block-list\">\n<li>IIR-\u300a\u6cfd\u897f\u5c9b\u7b2c202\u53f7\u8de8\u56fd\u7a0e\u6536\uff08\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680-IIR\u7a0e\uff09\u6cd5\u8349\u6848\u300b-<\/li>\n\n\n\n<li>MCIT-\u300a\u6cfd\u897f\u5c9b\u7b2c202\u53f7\u8de8\u56fd\u516c\u53f8\u6240\u5f97\u7a0e\u6cd5\u8349\u6848\u300b-<\/li>\n<\/ul>\n\n\n\n<p>\u6cfd\u897f\u5c9b\u653f\u5e9c\u5df2\u786e\u8ba4\uff0c\u76ee\u524d\u4e0d\u4f1a\u5b9e\u65bd\u4f4e\u7a0e\u652f\u4ed8\u89c4\u5219\u3002<\/p>\n\n\n\n<p>\u5982\u679cMCIT\u83b7\u5f97\u5dde\u8bae\u4f1a\u901a\u8fc7\uff0c\u4ece2025\u5e74\u5f00\u59cb\uff0c\u6cfd\u897f\u5c9b\u516c\u53f8\u548c\u8303\u56f4\u5185\u8de8\u56fd\u96c6\u56e2\u7684\u6cfd\u897f\u5c9b\u5206\u652f\u673a\u6784\u5c06\u4e3a\u5176\u6cfd\u897f\u5c9b\u5229\u6da6\u652f\u4ed815%\u7684\u6709\u6548\u7a0e\u7387\u3002\u5982\u679cIIR\u83b7\u5f97\u901a\u8fc7\uff0c\u5728\u67d0\u4e9b\u6709\u9650\u7684\u60c5\u51b5\u4e0b\uff0c\u4f4d\u4e8e\u6cfd\u897f\u5c9b\u7684\u6700\u7ec8\u6bcd\u516c\u53f8\u5b9e\u4f53\u548c\/\u6216\u4e2d\u95f4\u6bcd\u516c\u53f8\u5b9e\u4f53\u5c06\u5bf9\u5176\u975e\u6cfd\u897f\u5c9b\u7684\u5229\u6da6\u5f81\u6536\u9644\u52a0\u7a0e\u3002<\/p>\n\n\n\n<p>\u6b63\u59822024\u5e745\u6708\u7684<a href=\"https:\/\/www.gov.je\/News\/2024\/pages\/threecrowndependenciesjointstatement-.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">\u8054\u5408\u58f0\u660e<\/a>\u4e2d\u5ba3\u5e03\u7684\u90a3\u6837\uff0c\u9a6c\u6069\u5c9b\u548c\u6839\u897f\u5c9b\u4e5f\u6253\u7b97\u5728\u4e0e\u6cfd\u897f\u5c9b\u76f8\u540c\u7684\u65f6\u95f4\u5185\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u3002<\/p>\n\n\n\n<p>\u8fd9\u4e00\u65b0\u7684\u7ecf\u5408\u7ec4\u7ec7\u7a0e\u6536\u6846\u67b6\u5df2\u7ecf\u5236\u5b9a\u4e86\u56db\u5e74\u591a\u3002\u5728\u6b64\u671f\u95f4\uff0c\u6cfd\u897f\u5c9b\u653f\u5e9c\u4e0e\u53d7\u8fd9\u4e9b\u53d8\u5316\u5f71\u54cd\u7684\u591a\u56fd\u4f01\u4e1a\u56e2\u4f53\u53ca\u5176\u987e\u95ee\u4fdd\u6301\u5bc6\u5207\u63a5\u89e6\uff0c\u4e3a\u6cfd\u897f\u5c9b\u5236\u5b9a\u6700\u6709\u6548\u548c\u6700\u9002\u5f53\u7684\u7acb\u6cd5\u65b9\u6848\u3002\u672c\u6587\u6240\u8f7d\u7acb\u6cd5\u8868\u660e\uff0c\u653f\u5e9c\u81f4\u529b\u4e8e\u5728\u4fdd\u6301\u6709\u5438\u5f15\u529b\u7684\u5546\u4e1a\u73af\u5883\u7684\u540c\u65f6\u5b9e\u65bd\u7ecf\u5408\u7ec4\u7ec7\u6846\u67b6\u3002<\/p>\n\n\n\n<p>\u672a\u6765\u51e0\u4e2a\u6708\u5c06\u7ee7\u7eed\u5f00\u5c55\u5de5\u4f5c\uff0c\u786e\u4fdd\u6cfd\u897f\u5c9b\u7a0e\u52a1\u5c40\u5728\u5b9e\u65bd\u65b0\u5236\u5ea6\u65f6\u4e3a\u7eb3\u7a0e\u4eba\u63d0\u4f9b\u6700\u9ad8\u6807\u51c6\u7684\u5ba2\u6237\u670d\u52a1\u3002\u653f\u5e9c\u8fd8\u5c06\u901a\u8fc7\u4e09\u65b9\u5c0f\u7ec4\u7684\u534f\u8c03\u5f00\u5c55\u8fdb\u4e00\u6b65\u5de5\u4f5c\uff0c\u4ee5\u63d0\u9ad8\u8be5\u5c9b\u5546\u4e1a\u73af\u5883\u7684\u5438\u5f15\u529b\u3001\u7ecf\u6d4e\u589e\u957f\u548c\u957f\u671f\u7e41\u8363\u3002\u6cfd\u897f\u5c9b\u653f\u5e9c\u8ba4\u8bc6\u5230\uff0c\u786e\u4fdd\u5546\u4e1a\u73af\u5883\u2014\u2014\u65e0\u8bba\u662f\u901a\u8fc7\u65b9\u4fbf\u7ecf\u5546\u8fd8\u662f\u4e3a\u6240\u6709\u5e02\u573a\u63d0\u4f9b\u5408\u9002\u7684\u4ea7\u54c1\u2014\u2014\u5c06\u662f\u8be5\u884c\u4e1a\u672a\u6765\u6210\u529f\u7684\u57fa\u7840\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"sweden\">\u745e\u5178<\/h2>\n\n\n\n<p><strong>\u745e\u5178\u8d22\u653f\u90e8\u5c06\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u6cd5\u4fee\u6b63\u6848\u63d0\u4ea4\u7ed9\u7acb\u6cd5\u59d4\u5458\u4f1a\uff08\u63d0\u6848\uff09<\/strong><\/p>\n\n\n\n<p>2024\u5e748\u670815\u65e5\uff0c\u745e\u5178\u8d22\u653f\u90e8\u5c06<a href=\"https:\/\/www.regeringen.se\/rattsliga-dokument\/lagradsremiss\/2024\/08\/kompletteringar-till-bestammelserna-om-tillaggsskatt-for-foretag-i-stora-koncerner\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u7acb\u6cd5\u8349\u6848<\/a>\u63d0\u4ea4\u7ed9\u7acb\u6cd5\u59d4\u5458\u4f1a\uff0c\u4ee5\u4fee\u8ba2\u300a\u9644\u52a0\uff08\u8865\u5145\uff09\u7a0e\u6cd5\u300b\uff0c\u8be5\u6cd5\u6848\u89c4\u5b9a\u6839\u636e2022\u5e7412\u670814\u65e5\u7406\u4e8b\u4f1a\u6307\u4ee4\uff08\u6b27\u76df\uff09\u7b2c2022\/2523\u53f7\u6cd5\u6848\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u3002\u4fee\u6b63\u6848\u5bf9\u8be5\u6cd5\u6848\u8fdb\u884c\u4e86\u8865\u5145\uff0c\u65b0\u589e\u4e86\u989d\u5916\u548c\u4fee\u8ba2\u7684\u6761\u6b3e\uff0c\u4ee5\u4fbf\u6839\u636eBEPS\u5305\u5bb9\u6027\u6846\u67b6\u901a\u8fc7\u7684\u884c\u653f\u6307\u5bfc\u65b9\u9488\uff08\u5305\u62ec2023\u5e742\u67081\u65e5\u30012023\u5e747\u670813\u65e5\u30012023\u670815\u65e5\u548c2024\u5e745\u670824\u65e5\u901a\u8fc7\u7684\u6307\u5bfc\u65b9\u9488\uff09\u6709\u5fc5\u8981\u5236\u5b9a\u65b0\u7684\u7acb\u6cd5\u3002\u4f8b\u5982\uff0c\u5305\u62ec\u786e\u4fdd\u76d1\u7ba1\u6846\u67b6\u7b26\u5408\u6210\u4e3a\u56fd\u5bb6\u8865\u8db3\u7a0e\u51c6\u4e88\u76d1\u7ba1\u6846\u67b6\u7684\u6761\u4ef6\u7684\u89c4\u5b9a\uff0c\u4ee5\u4fbf\u76d1\u7ba1\u6846\u67b6\u53ef\u4ee5\u88ab\u5176\u4ed6\u56fd\u5bb6\u7684\u7b80\u5316\u89c4\u5219\u6240\u6db5\u76d6\u3002\u6b64\u5916\uff0c\u8fd8\u89c4\u5b9a\u4e86\u5728\u8ba1\u7b97\u4e34\u65f6\u7b80\u5316\u89c4\u5219\u65f6\u5982\u4f55\u5904\u7406\u4eba\u4e3a\u5b89\u6392\u3001\u5ef6\u8fdf\u9002\u7528\u8865\u5145\u89c4\u5219\u7684\u89c4\u5b9a\u4ee5\u53ca\u65b0\u7684\u8d27\u5e01\u89c4\u5219\u3002\u4e5f\u5efa\u8bae\u4fee\u8ba2\u300a\u5916\u56fd\u7a0e\u6536\u62b5\u514d\u6cd5\u300b\uff0c\u4ee5\u4fbf\u5916\u56fd\u56fd\u6c11\u8865\u8db3\u7a0e\u53ef\u4ee5\u62b5\u6d88\u53d7\u63a7\u5916\u56fd\u516c\u53f8\u7a0e\u6536\u4ee5\u53ca\u4e0e\u56fd\u5916\u5e38\u8bbe\u673a\u6784\u6709\u5173\u7684\u7a0e\u6536\u3002\u6700\u540e\uff0c\u5efa\u8bae\u5236\u5b9a\u4e00\u9879\u8fc7\u6e21\u6027\u89c4\u5b9a\uff0c\u89c4\u5b9a\u5bf9\u4e8e2025\u5e743\u670831\u65e5\u4e4b\u524d\u7ed3\u675f\u7684\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u65e0\u9700\u57282026\u5e746\u670830\u65e5\u4e4b\u524d\u63d0\u4ea4\u989d\u5916\u7684\u7a0e\u52a1\u62a5\u544a\u3002<\/p>\n\n\n\n<p>\u8be5\u4fee\u6b63\u6848\u62df\u4e8e2025\u5e741\u67081\u65e5\u751f\u6548\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"australia\">\u6fb3\u5927\u5229\u4e9a<\/h2>\n\n\n\n<p><strong>\u6fb3\u5927\u5229\u4e9a\u53c2\u8bae\u9662\u7ecf\u6d4e\u7acb\u6cd5\u59d4\u5458\u4f1a\u5efa\u8bae\u901a\u8fc7\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7acb\u6cd5\uff08\u63d0\u6848\uff09<\/strong><\/p>\n\n\n\n<p>2024\u5e748\u670814\u65e5\uff0c\u6fb3\u5927\u5229\u4e9a\u53c2\u8bae\u9662\u7ecf\u6d4e\u7acb\u6cd5\u59d4\u5458\u4f1a\u53d1\u5e03\u4e86\u5173\u4e8e\u4ee5\u4e0b\u6761\u6b3e\u7684<a href=\"https:\/\/www.aph.gov.au\/Parliamentary_Business\/Committees\/Senate\/Economics\/MultinationalMinimumTax\/Report\" target=\"_blank\" rel=\"noreferrer noopener\">\u62a5\u544a<\/a>\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/tinyurl.com\/43c5b5e8\" target=\"_blank\" rel=\"noreferrer noopener\">2024\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\">2024\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\">2024\u5e74\u8d22\u653f\u90e8\u6cd5\u4fee\u6b63\u6848\uff08\u8de8\u56fd-\u5168\u7403\u548c\u56fd\u5185\u6700\u4f4e\u7a0e\uff09\uff08\u76f8\u5e94\uff09\u6cd5\u6848<\/a><\/li>\n<\/ul>\n\n\n\n<p>\u5982\u540c\u5148\u524d\u6240\u62a5\u9053\u7684\uff0c\u8be5\u6cd5\u6848\u89c4\u5b9a\u5728\u6fb3\u5927\u5229\u4e9a\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff0c\u5305\u62ec\u6fb3\u5927\u5229\u4e9a\u56fd\u5185\u6700\u4f4e\u7a0e\uff08DMT\uff09\u3001\u6fb3\u5927\u5229\u4e9a\u6536\u5165\u5305\u5bb9\u6027\u89c4\u5219\uff08IIR\uff09\u7a0e\u548c\u6fb3\u5927\u5229\u4e9a\u4f4e\u7a0e\u652f\u4ed8\u89c4\u5219\uff08UTPR\uff09\u7a0e\u3002 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noopener\">\u5982\u524d\u6240\u8ff0<\/a>\uff0c\u52a0\u62ff\u5927\u5df2\u4e8e2024\u5e746\u6708\u9881\u5e03\u4e86\u591a\u9879\u9884\u7b97\u63aa\u65bd\uff0c\u5305\u62ec\u300a\u5168\u7403\u6700\u4f4e\u7a0e\u6cd5\u300b\uff0c\u8be5\u6cd5\u6848\u89c4\u5b9a\u5b9e\u65bd\u6536\u5165\u5305\u5bb9\u6027\u89c4\u5219\uff08IIR\uff09\u548c\u5408\u683c\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\uff08QDMTT\uff09\uff0c\u81ea2023\u5e7412\u670831\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\u751f\u6548\u3002\u65b0\u7acb\u6cd5\u5c06\u901a\u8fc7\u4f4e\u7a0e\u652f\u4ed8\u89c4\u5219\uff08UTPR\uff09\u5bf9\u6b64\u8fdb\u884c\u8865\u5145\uff0c\u8be5\u89c4\u5219\u9002\u7528\u4e8e2024\u5e7412\u670831\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u5e74\u3002\u8be5\u7acb\u6cd5\u8fd8\u7eb3\u5165\u4e86\u7ecf\u5408\u7ec4\u7ec7\u5bf9\u7b2c\u4e8c\u652f\u67f1\u89c4\u5219\u7684\u989d\u5916\u884c\u653f\u6307\u5bfc\u3002<\/p>\n\n\n\n<p>UTPR\u548c\u5176\u4ed6\u63aa\u65bd\u5728\u53d1\u5e03\u4e2d\u6982\u8ff0\u5982\u4e0b\uff1a<\/p>\n\n\n\n<p><strong>\u653f\u5e9c\u5c312024\u5e74\u9884\u7b97\u63aa\u65bd\u54a8\u8be2\u52a0\u62ff\u5927\u56fd\u6c11\uff0c\u4e3a\u6bcf\u4e00\u4ee3\u4eba\u63d0\u4f9b\u516c\u5e73\u5f85\u9047<\/strong><\/p>\n\n\n\n<p><strong>2024\u5e748\u670812\u65e5-\u5b89\u5927\u7565\u7701\u6e25\u592a\u534e-\u52a0\u62ff\u5927\u8d22\u653f\u90e8<\/strong><\/p>\n\n\n\n<p>2024\u5e74\u9884\u7b97\u662f\u8054\u90a6\u653f\u5e9c\u8ba1\u5212\u7684\u4e00\u90e8\u5206\uff0c\u65e8\u5728\u901a\u8fc7\u4e3a\u5e74\u8f7b\u7684\u52a0\u62ff\u5927\u4eba\u6253\u5f00\u901a\u5f80\u826f\u597d\u4e2d\u4ea7\u9636\u7ea7\u751f\u6d3b\u7684\u5927\u95e8\uff0c\u5e76\u4ee5\u63d0\u5347\u6240\u6709\u52a0\u62ff\u5927\u4eba\u7684\u6e20\u9053\u63a8\u52a8\u5de5\u4eba\u7684\u7ecf\u6d4e\u589e\u957f\uff0c\u4ece\u800c\u5b9e\u73b0\u4ee3\u9645\u516c\u5e73\u3002<\/p>\n\n\n\n<p>\u4eca\u5929\uff0c\u8054\u90a6\u653f\u5e9c\u6b63\u5728\u63a8\u8fdb\u54a8\u8be2\uff0c\u4ee5\u63a8\u8fdb\u5173\u952e\u7684\u9884\u7b97\u4f18\u5148\u4e8b\u9879\uff0c\u5efa\u9020\u66f4\u591a\u7684\u4f4f\u623f\uff0c\u4fc3\u8fdb\u7ecf\u6d4e\u589e\u957f\uff0c\u6539\u5584\u7a0e\u6536\u516c\u5e73\uff0c\u5e76\u786e\u4fdd\u52a0\u62ff\u5927\u7684\u91d1\u878d\u90e8\u95e8\u4e3a\u6240\u6709\u52a0\u62ff\u5927\u4eba\u670d\u52a1\u3002<\/p>\n\n\n\n<p>\u52a0\u62ff\u5927\u8d22\u653f\u90e8\u6b63\u5728\u5c31\u9884\u7b97\u4f18\u5148\u4e8b\u9879\u8fdb\u884c\u54a8\u8be2\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<p>\u5efa\u9020\u66f4\u591a\u623f\u5c4b\u7684\u63aa\u65bd<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u53d6\u6d88\u4e3a\u957f\u671f\u79df\u8d41\u5e02\u573a\u5efa\u9020\u7684\u5408\u4f5c\u4f4f\u623f\u7684\u5546\u54c1\u53ca\u670d\u52a1\u7a0e\uff1b<\/li>\n\n\n\n<li>\u5bf9\u4e8e2024\u5e744\u670816\u65e5\u6216\u4e4b\u540e\u81f32031\u5e741\u67081\u65e5\u4e4b\u524d\u5f00\u59cb\u5efa\u8bbe\u5e76\u57282036\u5e741\u67082\u65e5\u524d\u5b8c\u5de5\u7684\u9879\u76ee\uff0c\u901a\u8fc7\u65b0\u768410%\u7684\u52a0\u901f\u8d44\u672c\u6210\u672c\u6d25\u8d34\u6765\u9f13\u52b1\u66f4\u591a\u7684\u79df\u8d41\u4f4f\u623f\u5efa\u8bbe\uff1b<\/li>\n\n\n\n<li>\u4ee5\u53ca\u4fee\u6539\u62b5\u62bc\u8d37\u6b3e\u4fdd\u9669\u89c4\u5219\uff0c\u4f7f\u52a0\u62ff\u5927\u4eba\u66f4\u5bb9\u6613\u5728\u5bb6\u4e2d\u65b0\u589e\u8f85\u52a9\u5957\u623f\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u4fc3\u8fdb\u7ecf\u6d4e\u589e\u957f\u7684\u63aa\u65bd<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u901a\u8fc7\u521b\u5efa\u52a0\u62ff\u5927\u4f01\u4e1a\u5bb6\u6fc0\u52b1\u8ba1\u5212\u6765\u9f13\u52b1\u521b\u4e1a\uff0c\u5c06\u7ec8\u8eab\u6700\u9ad8200\u4e07\u52a0\u5143\u7684\u5408\u683c\u8d44\u672c\u6536\u76ca\u7684\u7eb3\u5165\u7387\u964d\u81f3\u4e09\u5206\u4e4b\u4e00\uff1b<\/li>\n\n\n\n<li>\u63d0\u4f9b\u6e05\u6d01\u7535\u529b\u6295\u8d44\u7a0e\u6536\u62b5\u514d\uff1b<\/li>\n\n\n\n<li>\u6269\u5927\u6e05\u6d01\u6280\u672f\u6295\u8d44\u7a0e\u6536\u62b5\u514d\u548c\u6e05\u6d01\u7535\u529b\u6295\u8d44\u7a0e\u6536\u62b5\u514d\u7684\u8d44\u683c\uff0c\u4ee5\u652f\u6301\u5229\u7528\u5e9f\u5f03\u751f\u7269\u8d28\u53d1\u7535\u4f9b\u70ed\uff1b<\/li>\n\n\n\n<li>\u901a\u8fc7\u66f4\u65b0\u6e05\u6d01\u79d1\u6280\u5236\u9020\u4e1a\u6295\u8d44\u7a0e\u6536\u62b5\u514d\uff0c\u8fdb\u4e00\u6b65\u652f\u6301\u5bf9\u5173\u952e\u77ff\u4ea7\u7684\u6295\u8d44\uff1b<\/li>\n\n\n\n<li>\u901a\u8fc7\u65b0\u7684\u52a0\u901f\u8d44\u672c\u6210\u672c\u6d25\u8d34\uff0c\u5e2e\u52a9\u52a0\u62ff\u5927\u4f01\u4e1a\u6295\u8d44\u4e8e\u521b\u65b0\u548c\u63d0\u9ad8\u751f\u4ea7\u529b\u7684\u8d44\u4ea7\uff0c\u5982IT\u57fa\u7840\u8bbe\u65bd\uff0c\u8be5\u6d25\u8d34\u9002\u7528\u4e8e2027\u5e741\u67081\u65e5\u524d\u7684\u6295\u8d44\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u63d0\u9ad8\u7a0e\u6536\u516c\u5e73\u6027\u7684\u63aa\u65bd<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u81ea2024\u5e746\u670825\u65e5\u8d77\uff0c\u5c06\u52a0\u62ff\u5927\u4eba\u6bcf\u5e74\u8d85\u8fc725\u4e07\u52a0\u5143\u7684\u8d44\u672c\u6536\u76ca\u4ee5\u53ca\u516c\u53f8\u548c\u5927\u591a\u6570\u7c7b\u578b\u4fe1\u6258\u5b9e\u73b0\u7684\u6240\u6709\u8d44\u672c\u6536\u76ca\u7684\u8d44\u672c\u6536\u76ca\u7eb3\u5165\u7387\u4ece\u4e00\u534a\u63d0\u9ad8\u5230\u4e09\u5206\u4e4b\u4e8c\uff1b<\/li>\n\n\n\n<li>\u81ea2024\u5e746\u670825\u65e5\u8d77\uff0c\u5c06\u7ec8\u8eab\u8d44\u672c\u6536\u76ca\u8c41\u514d\u4ece100\u4e07\u7f8e\u5143\u65b0\u589e\u5230125\u4e07\u7f8e\u5143\uff1b<\/li>\n\n\n\n<li>\u901a\u8fc7\u5c06\u4f01\u4e1a\u51fa\u552e\u7ed9\u7b26\u5408\u6761\u4ef6\u7684\u5458\u5de5\u6240\u6709\u6743\u4fe1\u6258\u6216\u5de5\u4eba\u5408\u4f5c\u793e\u800c\u5b9e\u73b0\u7684\u99961000\u4e07\u7f8e\u5143\u8d44\u672c\u6536\u76ca\u514d\u7a0e\uff0c\u5e2e\u52a9\u5458\u5de5\u6210\u4e3a\u6240\u6709\u8005\uff1b<\/li>\n\n\n\n<li>\u901a\u8fc7\u5f15\u5165\u4f4e\u7a0e\u652f\u4ed8\u89c4\u5219\uff0c\u786e\u4fdd\u5927\u578b\u8de8\u56fd\u516c\u53f8\u652f\u4ed8\u5176\u516c\u5e73\u4efd\u989d\uff0c\u8be5\u89c4\u5219\u5bf9\u5176\u5728\u4efb\u4f55\u5730\u65b9\u5f00\u5c55\u4e1a\u52a1\u7684\u5229\u6da6\u5b9e\u65bd15%\u7684\u6700\u4f4e\u6709\u6548\u7a0e\u7387\uff1b<\/li>\n\n\n\n<li>\u5411\u4e3a\u52a0\u62ff\u5927\u4eba\u670d\u52a1\u7684\u4e13\u7528\u79df\u8d41\u4f4f\u623f\u63d0\u4f9b\u5546\u548c\u53d7\u76d1\u7ba1\u7684\u516c\u7528\u4e8b\u4e1a\u63d0\u4f9b\u5546\u63d0\u4f9b\u8d85\u989d\u5229\u606f\u548c\u878d\u8d44\u8d39\u7528\u9650\u5236\u89c4\u5219\u7684\u8c41\u514d\uff1b<\/li>\n\n\n\n<li>\u4fee\u8ba2\u66ff\u4ee3\u6700\u4f4e\u7a0e\u89c4\u5219\uff0c\u901a\u8fc7\u5141\u8bb8\u52a0\u62ff\u5927\u4eba\u5168\u989d\u7533\u8bf7\u8d44\u6e90\u8d39\u7528\u6263\u9664\uff0c\u8fdb\u4e00\u6b65\u6fc0\u52b1\u5bf9\u52a0\u62ff\u5927\u91c7\u77ff\u4e1a\u7684\u6295\u8d44\uff0c\u8fd9\u4e00\u63aa\u65bd\u5c06\u652f\u6301\u826f\u597d\u7684\u5c31\u4e1a\u673a\u4f1a\uff0c\u5e76\u786e\u4fdd\u52a0\u62ff\u5927\u91c7\u77ff\u4e1a\u80fd\u591f\u7ee7\u7eed\u84ec\u52c3\u53d1\u5c55\uff1b<\/li>\n\n\n\n<li>\u786e\u4fdd\u79df\u623f\u7684\u52a0\u62ff\u5927\u4eba\u4e0d\u5bf9\u5176\u975e\u5c45\u6c11\u623f\u4e1c\u7684\u672a\u7f34\u7a0e\u6b3e\u8d1f\u8d23\uff1b<\/li>\n\n\n\n<li>\u660e\u786e\u4ee3\u6301\u4fe1\u6258\u62a5\u544a\u89c4\u5219\uff0c\u4ee5\u5927\u5e45\u51cf\u5c11\u5fc5\u987b\u63d0\u4ea4\u4ee3\u6301\u4fe1\u6258\u7684\u52a0\u62ff\u5927\u4eba\u7684\u6570\u91cf\uff0c\u5e76\u51cf\u8f7b\u76f8\u5173\u7684\u884c\u653f\u8d1f\u62c5\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u786e\u4fdd\u52a0\u62ff\u5927\u91d1\u878d\u90e8\u95e8\u4e3a\u6240\u6709\u52a0\u62ff\u5927\u4eba\u670d\u52a1\u7684\u63aa\u65bd<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u901a\u8fc7\u5efa\u7acb\u52a0\u62ff\u5927\u6d88\u8d39\u8005\u9a71\u52a8\u94f6\u884c\u6846\u67b6\uff0c\u4e3a\u52a0\u62ff\u5927\u4eba\u63d0\u4f9b\u5b89\u5168\u53ef\u9760\u7684\u521b\u65b0\u91d1\u878d\u5de5\u5177\uff0c\u4f8b\u5982\u62a5\u544a\u6309\u65f6\u652f\u4ed8\u7684\u79df\u91d1\u4ee5\u63d0\u9ad8\u4fe1\u7528\u8bc4\u5206\uff1b<\/li>\n\n\n\n<li>\u901a\u8fc7\u52a0\u5f3a\u300a\u5211\u6cd5\u300b\u4fdd\u62a4\u52a0\u62ff\u5927\u4eba\u514d\u53d7\u63a0\u593a\u6027\u8d37\u6b3e\u4eba\u7684\u4fb5\u5bb3\uff1b<\/li>\n\n\n\n<li>\u63a8\u8fdb\u4e0b\u4e00\u9636\u6bb5\u91d1\u878d\u673a\u6784\u7ae0\u7a0b\u5ba1\u67e5\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5206\u4eab\u60a8\u7684\u53cd\u9988<\/p>\n\n\n\n<p>\u653f\u5e9c\u9080\u8bf7\u6240\u6709\u611f\u5174\u8da3\u7684\u52a0\u62ff\u5927\u4eba\u548c\u5229\u76ca\u76f8\u5173\u8005\u5c06\u4ed6\u4eec\u7684\u610f\u89c1\u901a\u8fc7\u7535\u5b50\u90ae\u4ef6\u53d1\u9001\u81f3&nbsp;<a href=\"mailto:Consultation-Legislation@fin.gc.ca\" target=\"_blank\" rel=\"noreferrer noopener\">consultation-legislation@fin.gc.ca<\/a>\u622a\u6b62\u65e5\u671f2024\u5e749\u670811\u65e5\u524d\uff0c\u9664\u975e\u4e0b\u6587\u53e6\u6709\u8bf4\u660e\u3002<\/p>\n\n\n\n<p>\u8d44\u672c\u6536\u76ca\u7eb3\u5165\u7387\u548c\u7ec8\u8eab\u8d44\u672c\u6536\u76ca\u8c41\u514d\u54a8\u8be2\u5c06\u6301\u7eed\u52302024\u5e749\u67083\u65e5\u3002\u8fd9\u4e9b\u63aa\u65bd\u4ee52024\u5e746\u670810\u65e5\u63d0\u4ea4\u7684<a href=\"https:\/\/www.canada.ca\/en\/department-finance\/news\/2024\/06\/government-of-canada-delivering-tax-fairness-for-every-generation.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u300a\u7b79\u6b3e\u8bae\u6848\u300b<\/a>\uff0c\u4ee5\u53ca\u540c\u65e5\u53d1\u5e03\u7684\u9898\u4e3a<a href=\"https:\/\/www.canada.ca\/en\/department-finance\/news\/2024\/06\/capital-gains-inclusion-rate.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u201c\u8d44\u672c\u6536\u76ca\u5305\u5bb9\u7387\u201d\u7684\u80cc\u666f\u8d44\u6599<\/a>\u4e3a\u57fa\u7840\u3002<\/p>\n\n\n\n<p>\u5173\u4e8e\u4ee5\u4e0b\u63aa\u65bd\u7684\u610f\u89c1\u5e94\u53d1\u9001\u81f3\u76f8\u5e94\u5730\u5740\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8f85\u52a9\u5957\u623f\uff1a<a href=\"mailto:consultation-housing-logement@fin.gc.ca\" target=\"_blank\" rel=\"noreferrer noopener\">consultation-housing-logement@fin.gc.ca<\/a><\/li>\n\n\n\n<li>\u52a0\u62ff\u5927\u6d88\u8d39\u8005\u9a71\u52a8\u578b\u94f6\u884c\u6846\u67b6\uff1a<a href=\"mailto:obbo@fin.gc.ca\" target=\"_blank\" rel=\"noreferrer noopener\">obbo@fin.gc.ca<\/a><\/li>\n\n\n\n<li>\u4fdd\u62a4\u52a0\u62ff\u5927\u4eba\u514d\u53d7\u63a0\u593a\u6027\u8d37\u6b3e\uff1a<a href=\"mailto:consultationconsumeraffairs.consultationconsommation@fin.gc.ca\" target=\"_blank\" rel=\"noreferrer noopener\">consultationconsumeraffairs.consultationconsommation@fin.gc.ca<\/a><\/li>\n\n\n\n<li>\u91d1\u878d\u673a\u6784\u6cd5\u89c4\u5ba1\u67e5\uff1a<a href=\"mailto:legreview-examenleg@fin.gc.ca\" target=\"_blank\" rel=\"noreferrer noopener\">legreview-examenleg@fin.gc.ca<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"finland\">\u82ac\u5170<\/h2>\n\n\n\n<p><strong>\u5c31\u300a\u6700\u4f4e\u7a0e\u6cd5\u300b\u4fee\u6b63\u6848\u5c55\u5f00\u54a8\u8be2\uff08\u63d0\u6848\uff09<\/strong><\/p>\n\n\n\n<p>\u82ac\u5170\u8d22\u653f\u90e8<a href=\"https:\/\/vm.fi\/-\/suurten-konsernien-vahimmaisverolain-muutokset-lausuntokierrokselle\" target=\"_blank\" rel=\"noreferrer noopener\">\u5ba3\u5e03<\/a>\u5c312023\u5e74\u5e95\u6279\u51c6\u7684\u300a\u6700\u4f4e\u7a0e\u6cd5\u300b\u4fee\u6b63\u6848\u5c55\u5f00<a href=\"https:\/\/tinyurl.com\/5x2x2876\" target=\"_blank\" rel=\"noreferrer noopener\">\u516c\u4f17\u54a8\u8be2<\/a>\uff0c\u8be5\u4fee\u6b63\u6848\u89c4\u5b9a\u6839\u636e2022\u5e7412\u670814\u65e5\u7684\u7406\u4e8b\u4f1a\u6307\u4ee4(EU)2022\/2523\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u3002\u62df\u8bae\u4fee\u6b63\u6848\u89c4\u5b9a\u7eb3\u5165\u7ecf\u5408\u7ec4\u7ec7\u5173\u4e8e\u7b2c\u4e8c\u652f\u67f1\u89c4\u5219\u7684\u6700\u65b0\u884c\u653f\u6307\u5bfc\uff0c\u5305\u62ec\u6f84\u6e05\u6cd5\u5f8b\u67d0\u4e9b\u65b9\u9762\u3001\u7b80\u5316\u8ba1\u7b97\u6700\u4f4e\u7a0e\u7684\u65b9\u6cd5\u3001\u5b9e\u65bd\u8fc7\u6e21\u6027UTPR\u5b89\u5168\u6e2f\u7b49\u7684\u4fee\u6b63\u6848\u3002\u610f\u89c1\u5f81\u8be2\u622a\u6b62\u65e5\u671f\u4e3a2024\u5e749\u67086\u65e5\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ireland\">\u7231\u5c14\u5170<\/h2>\n\n\n\n<p><strong>\u7231\u5c14\u5170\u7a0e\u52a1\u5c40\u53d1\u5e03\u5173\u4e8e\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u65b0\u6307\u5357\u548c\u66f4\u65b0\u6307\u5357\uff08\u5df2\u6838\u51c6\uff09<\/strong><\/p>\n\n\n\n<p>\u7231\u5c14\u5170\u7a0e\u52a1\u5c40\u53d1\u5e03\u4e86<a href=\"https:\/\/www.revenue.ie\/en\/tax-professionals\/ebrief\/2024\/no-2132024.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">\u7b2c213\/24\u53f7\u7535\u5b50\u7b80\u62a5<\/a>\uff0c\u5185\u5bb9\u6d89\u53ca\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7ba1\u7406\u7684\u65b0\u6307\u5bfc\uff0c\u4ee5\u53ca\u7b2c\u4e8c\u652f\u67f1\u89c4\u5219\u8fd0\u4f5c\u7684\u6700\u65b0\u6307\u5bfc\u3002<\/p>\n\n\n\n<p>\u7a0e\u6536\u7535\u5b50\u7b80\u62a5\u7b2c213\/24\u53f7\u2014\u2014\u6b27\u76df\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u548c\u5927\u578b\u56fd\u5185\u96c6\u56e2\u7684\u5168\u7403\u6700\u4f4e\u7a0e\u6c34\u5e73\u2014\u2014\u7ba1\u7406<\/p>\n\n\n\n<p>\u7a0e\u52a1\u548c\u5173\u7a0e\u624b\u518c\uff08TDM\uff09<a href=\"https:\/\/www.revenue.ie\/en\/tax-professionals\/tdm\/income-tax-capital-gains-tax-corporation-tax\/part-04a\/04a-01-01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7b2c04A-01-01\u90e8\u5206<\/a>\u662f\u4e00\u672c\u65b0\u624b\u518c\uff0c\u5176\u4e2d\u6982\u8ff0\u4e86\u7b2c\u4e8c\u652f\u67f1\u7684\u7ba1\u7406\u3002<\/p>\n\n\n\n<p>\u9664\u4e86\u7b2c\u4e8c\u652f\u67f1TDM\u7684\u7ba1\u7406\u5916\uff0c\u6700\u8fd1\u53d1\u5e03\u7684<a href=\"https:\/\/www.revenue.ie\/en\/tax-professionals\/tdm\/income-tax-capital-gains-tax-corporation-tax\/part-04a\/04a-01-02.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7b2c04A-01-02<\/a>\u90e8\u5206\u4e5f\u8fdb\u884c\u4e86\u66f4\u65b0\u3002TDM 04A-01-02\u73b0\u5728\u5305\u542b\u4e86\u5173\u4e8e\u7b2c\u4e8c\u652f\u67f1\u89c4\u5219\u64cd\u4f5c\u7684\u6307\u5bfc\uff0c\u4ee5\u53ca\u8be6\u7ec6\u7684\u76f8\u5173\u8868\uff0c\u8be5\u8868\u5c061997\u5e74TCA\u7b2c4A\u90e8\u5206\u4e2d\u5305\u542b\u7684\u7acb\u6cd5\u4e0e\u4ee5\u4e0b\u5185\u5bb9\u8fdb\u884c\u4e86\u4ea4\u53c9\u5f15\u7528\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6b27\u76df\u6700\u4f4e\u7a0e\u6536\u6307\u4ee4\u7684\u76f8\u5173\u6761\u6b3e<\/li>\n\n\n\n<li>\u300a\u7ecf\u5408\u7ec4\u7ec7\u793a\u8303\u89c4\u5219\u300b\u7684\u76f8\u5173\u6761\u6b3e<\/li>\n\n\n\n<li>\u7ecf\u5408\u7ec4\u7ec7\u8bc4\u6ce8\uff08\u5982\u76f8\u5173\uff09<\/li>\n\n\n\n<li>\u7ecf\u5408\u7ec4\u7ec7\u884c\u653f\u6307\u5bfc\uff08\u5982\u76f8\u5173\uff09<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"us\">\u7f8e\u56fd<\/h2>\n\n\n\n<p><strong>\u7f8e\u56fd\u56fd\u7a0e\u5c40\u548c\u8d22\u653f\u90e8<strong>\u63d0\u51fa<\/strong>\u6709\u5173\u53cc\u91cd\u5408\u5e76\u635f\u5931\u548c\u67d0\u4e9b\u88ab\u5ffd\u7565\u4ed8\u6b3e\u5904\u7406\u7684\u89c4\u5219\uff08\u63d0\u6848\uff09<\/strong><\/p>\n\n\n\n<p>\u7f8e\u56fd\u56fd\u7a0e\u5c40\u548c\u8d22\u653f\u90e8\u53d1\u5e03\u4e86\u4e00\u4efd<a href=\"https:\/\/www.federalregister.gov\/documents\/2024\/08\/07\/2024-16665\/rules-regarding-dual-consolidated-losses-and-the-treatment-of-certain-disregarded-payments\" target=\"_blank\" rel=\"noreferrer noopener\">\u5173\u4e8e\u53cc\u91cd\u5408\u5e76\u635f\u5931\u548c\u67d0\u4e9b\u88ab\u5ffd\u89c6\u4ed8\u6b3e\u5904\u7406\u89c4\u5219\u7684\u62df\u8bae\u89c4\u5219\u5236\u5b9a\u901a\u77e5<\/a>\uff0c\u5305\u62ec\u4e0e\u7b2c\u4e8c\u652f\u67f1GloBE\u89c4\u5219\u6709\u5173\u7684\u89c4\u5219\u3002\u8be5\u901a\u77e5\u4e8e2024\u5e748\u67087\u65e5\u5728\u300a\u8054\u90a6\u516c\u62a5\u300b\u4e0a\u53d1\u5e03\uff0c\u5e76\u5e94\u57282024\u5e7410\u67087\u65e5\u524d\u53d1\u8868\u8bc4\u8bba\u3002<\/p>\n\n\n\n<p>\u6458\u8981\uff1a<\/p>\n\n\n\n<p>\u672c\u6587\u4ef6\u5305\u542b\u89e3\u51b3\u53cc\u91cd\u5408\u5e76\u635f\u5931\u89c4\u5219\u4e0b\u51fa\u73b0\u7684\u67d0\u4e9b\u95ee\u9898\u7684\u62df\u8bae\u6cd5\u89c4\uff0c\u5305\u62ec\u516c\u53f8\u95f4\u4ea4\u6613\u548c\u80a1\u7968\u6240\u6709\u6743\u5728\u8ba1\u7b97\u53cc\u91cd\u5408\u5e76\u635f\u5931\u65f6\u4ea7\u751f\u7684\u9879\u76ee\u7684\u5f71\u54cd\u3002\u62df\u8bae\u6761\u4f8b\u8fd8\u6d89\u53ca\u53cc\u91cd\u5408\u5e76\u635f\u5931\u89c4\u5219\u5bf9\u67d0\u4e9b\u5916\u56fd\u7a0e\u6536\u7684\u9002\u7528\uff0c\u65e8\u5728\u786e\u4fdd\u8de8\u56fd\u4f01\u4e1a\u652f\u4ed8\u6700\u4f4e\u6c34\u5e73\u7684\u7a0e\u6b3e\uff0c\u5305\u62ec\u5bf9\u6b64\u7c7b\u5916\u56fd\u7a0e\u6536\u9002\u7528\u53cc\u91cd\u5408\u5e76\u635f\u5931\u539f\u5219\u7684\u4f8b\u5916\u60c5\u51b5\u3002\u6700\u540e\uff0c\u62df\u8bae\u7684\u6761\u4f8b\u5305\u62ec\u5173\u4e8e\u67d0\u4e9b\u56e0\u5916\u56fd\u7a0e\u6536\u76ee\u7684\u800c\u9020\u6210\u635f\u5931\u7684\u8c41\u514d\u4ed8\u6b3e\u7684\u89c4\u5219\u3002<\/p>\n\n\n\n<p>\u65e5\u671f\uff1a<\/p>\n\n\n\n<p>\u4e66\u9762\u6216\u7535\u5b50\u610f\u89c1\u548c\u516c\u5f00\u542c\u8bc1\u4f1a\u8bf7\u6c42\u5fc5\u987b\u57282024\u5e7410\u67087\u65e5\u524d\u6536\u5230\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"bermuda\">\u767e\u6155\u5927\u7fa4\u5c9b<\/h2>\n\n\n\n<p><strong>\u5173\u4e8e\u65b0\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ba1\u7406\u89c4\u5b9a\u7684\u54a8\u8be2\uff08\u5df2\u6838\u51c6\uff09<\/strong><\/p>\n\n\n\n<p>\u767e\u6155\u5927\u653f\u5e9c<a href=\"https:\/\/www.gov.bm\/articles\/introduction-corporate-income-tax-administrative-provisions\" target=\"_blank\" rel=\"noreferrer noopener\">\u5ba3\u5e03<\/a>\u53d1\u5e03<a href=\"https:\/\/www.gov.bm\/sites\/default\/files\/2024-08\/IntroductionCorporateIncomeTax-AdministrativeProvisions.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ba1\u7406\u89c4\u5b9a\u300b\u7b2c\u4e00\u6b21\u516c\u4f17\u54a8\u8be2<\/a>\u3002\u54a8\u8be2\u6587\u4ef6\u6db5\u76d6\u4e86\u767e\u6155\u5927\u65b0\u768415%\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u7ba1\u7406\u89c4\u5b9a\uff0c\u8be5\u89c4\u5b9a\u5c06\u4e8e2025\u5e741\u67081\u65e5\u8d77\u666e\u904d\u9002\u7528\u4e8e\u767e\u6155\u5927\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff08GloBE\uff09\u89c4\u5219\u8303\u56f4\u5185\u7684\u7eb3\u7a0e\u4eba\u3002\u5f81\u6c42\u610f\u89c1\u7684\u622a\u6b62\u65e5\u671f\u4e3a2024\u5e749\u67084\u65e5\uff0c\u8ba1\u5212\u4e8e\u4eca\u5e74\u665a\u4e9b\u65f6\u5019\u8fdb\u884c\u7b2c\u4e8c\u6b21\u54a8\u8be2\u3002<\/p>\n\n\n\n<p>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7ba1\u7406\u89c4\u5b9a\u7b80\u4ecb<\/p>\n\n\n\n<p>\u8fd1\u65e5\uff0c\u767e\u6155\u5927\u653f\u5e9c\u53d1\u5e03\u4e86\u4e00\u4efd<a href=\"https:\/\/www.gov.bm\/CIT\" target=\"_blank\" rel=\"noreferrer noopener\">\u516c\u4f17\u54a8\u8be2\u6587\u4ef6<\/a>\uff0c\u65e8\u5728\u5411\u767e\u6155\u5927\u5229\u76ca\u6538\u5173\u65b9\u63d0\u4f9b\u62df\u8bae\u7eb3\u7a0e\u4eba\u5408\u89c4\u6846\u67b6\uff08\u884c\u653f\u89c4\u5b9a\uff09\u7684\u521d\u6b65\u9ad8\u7ea7\u522b\u6458\u8981\uff0c\u5e76\u5f81\u6c42\u516c\u4f17\u5bf9\u8fd9\u4e9b\u5efa\u8bae\u7684\u53cd\u9988\u3002<\/p>\n\n\n\n<p>\u300a2023\u5e74\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\uff08\u4e3b\u4f53\u6cd5\u6848\uff09\u4e8e2023\u5e7412\u6708\u9881\u5e03\uff0c\u89c4\u5b9a\u7531\u4e00\u4e2a\u6216\u591a\u4e2a\u767e\u6155\u5927\u7ec4\u6210\u5b9e\u4f53\uff08BCE\uff09\u7ec4\u6210\u7684\u767e\u6155\u5927\u7ec4\u6210\u5b9e\u4f53\u96c6\u56e2\uff08BCE\u96c6\u56e2\uff09\u57282025\u5e741\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\u987b\u7f34\u7eb3\u767e\u6155\u5927\u4f01\u4e1a\u6240\u5f97\u7a0e\uff08CIT\uff09\u3002\u9664\u4e86\u4e0e\u786e\u5b9aBCE\u96c6\u56e2CIT\u8d23\u4efb\u76f8\u5173\u7684\u5404\u79cd\u6280\u672f\u89c4\u5b9a\u5916\uff0c\u300a\u4e3b\u4f53\u6cd5\u6848\u300b\u8fd8\u5f15\u5165\u4e86\u7531BCE\u4ee3\u8868BCE\u96c6\u56e2\u63d0\u4ea4\u767e\u6155\u5927CIT\u7533\u62a5\u8868\u7684\u6982\u5ff5\u3002<\/p>\n\n\n\n<p>CIT\u5c06\u4e8e2025\u5e74\u751f\u6548\uff0c\u4e3a\u8de8\u56fd\u516c\u53f8\u5728\u767e\u6155\u5927\u8fc7\u6e21\u5230\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\u65f6\u63d0\u4f9b\u5fc5\u8981\u7684\u65f6\u95f4\u6765\u8c03\u6574\u5176\u5236\u5ea6\u3002<\/p>\n\n\n\n<p>\u603b\u7406\u517c\u8d22\u653f\u90e8\u957fDavid Burt\u8868\u793a\uff1a\u201c\u6211\u4eec\u611f\u8c22\u4e4b\u524d\u54a8\u8be2\u671f\u95f4\u4ee5\u53ca\u76f4\u63a5\u6765\u81ea\u884c\u4e1a\u9886\u5bfc\u8005\u7684\u53cd\u9988\uff0c\u6211\u76f8\u4fe1\u6211\u4eec\u7684\u65b0CIT\u5236\u5ea6\u662f\u767e\u6155\u5927\u7b26\u5408\u56fd\u9645\u7a0e\u6536\u89c4\u5219\u7684\u4e00\u6761\u6709\u5438\u5f15\u529b\u7684\u524d\u8fdb\u9053\u8def\u3002\u201d<\/p>\n\n\n\n<p>\u201c\u300a\u7ba1\u7406\u89c4\u5b9a\u300b\u65e8\u5728\u5e73\u8861\u6709\u6548\u5f81\u7a0e\u4e0e\u5c3d\u91cf\u51cf\u5c11\u7ba1\u7406\u548c\u7eb3\u7a0e\u4eba\u5408\u89c4\u6210\u672c\u3002\u201d<\/p>\n\n\n\n<p>\u201c\u767e\u6155\u5927\u653f\u5e9c\u5c06\u901a\u8fc7\u8d22\u653f\u90e8\u7ee7\u7eed\u4e0e\u6240\u6709\u5229\u76ca\u6538\u5173\u65b9\u5408\u4f5c\uff0c\u786e\u4fdd\u767e\u6155\u5927\u5728\u89e3\u51b3\u5168\u7403\u7a0e\u52a1\u95ee\u9898\u65b9\u9762\u4ecd\u7136\u662f\u4e00\u4e2a\u6709\u6548\u7684\u5408\u4f5c\u4f19\u4f34\u3002\u201d<\/p>\n\n\n\n<p>\u7b2c\u4e00\u6b21\u516c\u4f17\u54a8\u8be2\u671f\u5c06\u6301\u7eed\u52302024\u5e749\u67084\u65e5\u3002\u5728\u6b64\u65e5\u671f\u4e4b\u540e\u6536\u5230\u7684\u63d0\u4ea4\u53ef\u80fd\u4e0d\u4f1a\u88ab\u8003\u8651\u3002\u5efa\u8bae\u5728\u4eca\u5e74\u665a\u4e9b\u65f6\u5019\u8fdb\u884c\u7b2c\u4e8c\u6b21\u516c\u4f17\u54a8\u8be2\uff0c\u5e76\u9644\u4e0a\u7eb3\u5165\u6b64\u6b21\u516c\u4f17\u54a8\u8be2\u7ed3\u679c\u7684\u7acb\u6cd5\u8349\u6848\uff0c\u4ee5\u4f9b\u8fdb\u4e00\u6b65\u8bc4\u8bba\u3002<\/p>\n\n\n\n<p>\u54a8\u8be2\u6587\u4ef6\u56de\u590d\u548c\u610f\u89c1\u5e94\u901a\u8fc7\u7535\u5b50\u90ae\u4ef6\u63d0\u4ea4\u81f3\uff1a<a href=\"mailto:FINANCE@gov.bm\" target=\"_blank\" rel=\"noreferrer noopener\">FINANCE@gov.bm<\/a>\u3002\u56de\u590d\u4eba\u5e94\u5728\u4e3b\u9898\u884c\u4e2d\u6ce8\u660eCorporate Income Tax Administration\u3002<\/p>\n\n\n\n<p>\u767e\u6155\u5927\u653f\u5e9c\u6b22\u8fce\u6240\u6709\u5229\u76ca\u6538\u5173\u65b9\u5bf9\u8fd9\u4e9b\u5efa\u8bae\u63d0\u51fa\u53cd\u9988\uff0c\u5305\u62ec\u6539\u8fdb\u610f\u89c1\u548c\u5efa\u8bae\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"uk\">\u82f1\u56fd<\/h2>\n\n\n\n<p><strong>\u66f4\u65b0\u8de8\u56fd\u8865\u8db3\u7a0e\u548c\u56fd\u5185\u8865\u8db3\u7a0e\u51c6\u5907\u6307\u5357\uff08\u5df2\u6838\u51c6\uff09<\/strong><\/p>\n\n\n\n<p>\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\uff08HMRC\uff09\u4e8e2024\u5e748\u67086\u65e5\u53d1\u5e03\u4e86\u5173\u4e8e<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\">\u5982\u4f55\u51c6\u5907\u8de8\u56fd\u8865\u8db3\u7a0e\u548c\u56fd\u5185\u8865\u8db3\u7a0e\u7684\u6700\u65b0\u6307\u5357<\/a>\u3002\u4e3b\u8981\u66f4\u65b0\u5305\u62ec\u5bf9\u7b2c4\u8282HMRC\u5728\u7ebf\u670d\u52a1\u548c\u7b2c5\u8282\u6307\u5357\u7684\u66f4\u6539\uff0c\u4ee5\u53ca\u7b2c6\u8282\u7b2c\u4e8c\u652f\u67f1\u7684\u8303\u56f4\u548c\u5408\u89c4\u4e49\u52a1\u5167\u5173\u4e8e\u5e38\u89c1\u8bef\u89e3\u7684\u65b0\u5c0f\u8282\uff0c\u4ee5\u53ca\u65b0\u7684\u7b2c7\u6761\u8fc7\u6e21\u5b89\u5168\u6e2f\u3002\u65b0\u589e\u548c\u66f4\u65b0\u7684\u6307\u5357\u5982\u4e0b\uff1a<\/p>\n\n\n\n<p>4. HMRC\u5728\u7ebf\u670d\u52a1<\/p>\n\n\n\n<p>HMRC\u6b63\u5728\u5f00\u53d1\u4e00\u9879\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\u529f\u80fd\uff0c\u5e76\u5c06\u5206\u9636\u6bb5\u53d1\u5e03\u8be5\u670d\u52a1\u3002<\/p>\n\n\n\n<p>\u7b2c\u4e00\u9636\u6bb5\u5c06\u5141\u8bb8\u60a8\u5728\u6ce8\u518c\u622a\u6b62\u65e5\u671f\u4e4b\u524d\u63d0\u524d<a href=\"https:\/\/www.gov.uk\/guidance\/report-pillar-2-top-up-taxes\" target=\"_blank\" rel=\"noreferrer noopener\">\u6ce8\u518c\u65b0\u7a0e<\/a>\uff0c\u6ce8\u518c\u622a\u6b62\u65e5\u671f\u4e3a\u60a8\u7684\u56e2\u4f53\u6210\u4e3a\u5408\u683c\u56e2\u4f53\u7684\u8d22\u5e74\u7ed3\u675f\u540e6\u4e2a\u6708\u3002<\/p>\n\n\n\n<p>\u60a8\u73b0\u5728\u53ef\u4ee5\u4f7f\u7528\u60a8\u7684\u653f\u5e9c\u7f51\u5173\u5e10\u6237\u6ce8\u518c<a href=\"https:\/\/www.gov.uk\/guidance\/report-pillar-2-top-up-taxes\" target=\"_blank\" rel=\"noreferrer noopener\">\u62a5\u544a\u7b2c\u4e8c\u652f\u67f1\u589e\u503c\u7a0e<\/a>\u6570\u5b57\u670d\u52a1\u3002\u8bf7\u786e\u4fdd\u60a8\u4f7f\u7528\u7684\u662f\u767b\u5f55\u8be6\u7ec6\u4fe1\u606f\uff0c\u800c\u4e0d\u662f\u7a0e\u52a1\u987e\u95ee\u7684\u51ed\u636e\u3002\u8981\u8bbe\u7f6e\u653f\u5e9c\u7f51\u5173\u5e10\u6237\u6216\u767b\u5f55\uff0c\u8bf7\u53c2\u9605<a href=\"https:\/\/www.gov.uk\/log-in-register-hmrc-online-services\" target=\"_blank\" rel=\"noreferrer noopener\">HMRC\u5728\u7ebf\u670d\u52a1\uff1a\u767b\u5f55\u6216\u8bbe\u7f6e\u548c\u5e10\u6237<\/a>\u3002<\/p>\n\n\n\n<p>\u8981\u6ce8\u518c\uff0c\u60a8\u9700\u8981\u5411HMRC\u63d0\u4f9b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6700\u7ec8\u6bcd\u516c\u53f8\u5b9e\u4f53\uff08UPE\uff09\u7684\u540d\u79f0\u548c\u6ce8\u518c\u5730\u5740<\/li>\n\n\n\n<li>\u7533\u8bf7\u6210\u5458\u7684\u59d3\u540d\u548c\u6ce8\u518c\u5730\u5740\uff08\u5982\u679c\u4e0d\u662fUPE\uff09<\/li>\n\n\n\n<li>\u5982\u679c\u5176\u4e2d\u4efb\u4f55\u4e00\u5bb6\u662f\u82f1\u56fd\u6709\u9650\u516c\u53f8\u6216\u6709\u9650\u8d23\u4efb\u5408\u4f19\u4f01\u4e1a\uff0c\u60a8\u8fd8\u5fc5\u987b\u63d0\u4f9b\u516c\u53f8\u6ce8\u518c\u53f7\uff08CRN\uff09\u548c\u552f\u4e00\u7eb3\u7a0e\u4eba\u53c2\u8003\u53f7\uff08UTR\uff09<\/li>\n\n\n\n<li>\u60a8\u6ce8\u518c\u7684\u96c6\u56e2\u662f\u5426\u53ea\u6709\u4f4d\u4e8e\u82f1\u56fd\u6216\u82f1\u56fd\u548c\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u5b9e\u4f53<\/li>\n\n\n\n<li>\u96c6\u56e2\u8d22\u653f\u671f\u95f4\u7684\u5f00\u59cb\u548c\u7ed3\u675f\u65e5\u671f<\/li>\n\n\n\n<li>\u8054\u7cfb\u65b9\u5f0f\u548c\u504f\u597d\uff0c\u9002\u7528\u4e8e\u96c6\u56e2\u4e2d\u76841\u62162\u4e2a\u4eba\u6216\u56e2\u961f<\/li>\n<\/ul>\n\n\n\n<p>\u5f53\u60a8\u6ce8\u518c\u65f6\uff0c\u60a8\u4f1a\u5f97\u5230\u4e00\u4e2a\u7b2c\u4e8c\u652f\u67f1\u7684\u53c2\u8003\u53f7\u3002\u8bf7\u8bb0\u4e0b\u5b83\u548c\u60a8\u6ce8\u518c\u7684\u65e5\u671f\u3002\u60a8\u53ef\u80fd\u9700\u8981\u4f7f\u7528\u6253\u5370\u9875\u9762\u529f\u80fd\u4fdd\u5b58PDF\uff0c\u56e0\u4e3a\u5728\u5728\u7ebf\u670d\u52a1\u7684\u5f00\u53d1\u9636\u6bb5\uff0c\u60a8\u5c06\u4e0d\u4f1a\u6536\u5230\u6ce8\u518c\u7535\u5b50\u90ae\u4ef6\u786e\u8ba4\u3002\u5982\u679c\u60a8\u60f3\u5728\u4ee5\u540e\u8054\u7cfbHMRC\uff0c\u60a8\u9700\u8981\u4fdd\u5b58\u8fd9\u4e9b\u4fe1\u606f\u3002<\/p>\n\n\n\n<p>HMRC\u9884\u8ba1\u5c06\u57282024\u5e74\u5e95\u53d1\u5e03\u4e0b\u4e00\u9636\u6bb5\u7684\u5728\u7ebf\u670d\u52a1\u3002\u8fd9\u5c06\u5141\u8bb8\u4f01\u4e1a\u8fdb\u884c\u8d26\u6237\u4ed8\u6b3e\uff0c\u5e76\u6388\u6743\u4ee3\u7406\u4eba\u4ee3\u8868\u4ed6\u4eec\u6267\u884c\u672a\u6765\u7684\u4efb\u52a1\u3002<\/p>\n\n\n\n<p>HMRC\u6b63\u5728\u4e0e\u7b2c\u4e09\u65b9\u8f6f\u4ef6\u63d0\u4f9b\u5546\u5408\u4f5c\uff0c\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u4f7f\u7528\u73b0\u6709\u7b2c\u4e09\u65b9\u4ea7\u54c1\u63d0\u4ea4\u82f1\u56fd\u7b2c\u4e8c\u652f\u67f1\u7533\u62a5\u8868\u7684\u80fd\u529b\u3002\u5728\u672a\u6765\u7684\u6c9f\u901a\u4e2d\uff0cHMRC\u5c06\u63d0\u4f9b\u66f4\u591a\u76f8\u5173\u4fe1\u606f\u3002<\/p>\n\n\n\n<p>5. \u6307\u5357<\/p>\n\n\n\n<p>5.1 HMRC\u6307\u5357<\/p>\n\n\n\n<p>HMRC\u4e8e2023\u5e7412\u6708\u53d1\u5e03\u4e86<a href=\"https:\/\/www.gov.uk\/government\/consultations\/draft-guidance-multinational-top-up-tax-and-domestic-top-up-tax\" target=\"_blank\" rel=\"noreferrer noopener\">\u6307\u5357\u8349\u6848<\/a>\uff0c\u5305\u62ec\u5bf92023\u5e746\u6708\u53d1\u5e03\u7684\u7f34\u7eb3\u3001\u8303\u56f4\u548c\u7ba1\u7406\u90e8\u5206\u7684\u66f4\u65b0\u3002\u672c\u6307\u5357\u65b0\u589e\u4e86\u4e00\u8282\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8ba1\u7b97\u6709\u6548\u7a0e\u7387<\/li>\n\n\n\n<li>\u5c06MTT\u548cDTT\u5e94\u7528\u4e8e\u7279\u5b9a\u7c7b\u578b\u7684\u5b9e\u4f53<\/li>\n<\/ul>\n\n\n\n<p>\u672c\u6307\u5357\u7684\u54a8\u8be2\u671f\u73b0\u5df2\u7ed3\u675f\u3002\u4f46\u662f\uff0c\u5982\u679c\u60a8\u5bf9\u672c\u6307\u5357\u8349\u6848\u6709\u4efb\u4f55\u5176\u4ed6\u53cd\u9988\uff0c\u8bf7\u5c06\u5176\u53d1\u9001\u7ed9HMRC\uff0c\u5e76\u5728\u76f8\u5173\u5904\u6ce8\u660e\u9875\u7801\u3002HMRC\u6b63\u5728\u5ba1\u67e5\u8fc4\u4eca\u4e3a\u6b62\u6536\u5230\u7684\u56de\u590d\uff0c\u8fd9\u4e9b\u56de\u590d\u5c06\u7eb3\u5165\u672a\u6765\u7684\u6307\u5357\u66f4\u65b0\u3002<\/p>\n\n\n\n<p>HMRC\u5c06\u5728\u672a\u6765\u51e0\u4e2a\u6708\u5185\u53d1\u5e03\u8fdb\u4e00\u6b65\u7684\u6307\u5bfc\u8349\u6848\u3002\u8fd9\u5c06\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5173\u4e8e\u786e\u5b9a\u8865\u8db3\u7a0e\u989d\u7684\u7ae0\u8282\uff08\u6db5\u76d62023\u5e74\u300a\u8d22\u653f\uff08\u7b2c2\u53f7\uff09\u6cd5\u6848\u300b\u7b2c3\u90e8\u5206\u7b2c6\u81f38\u7ae0\uff09<\/li>\n\n\n\n<li>\u5173\u4e8e\u7279\u5b9a\u7c7b\u578b\u5b9e\u4f53\u548c\u7ed3\u6784\u7684\u66f4\u591a\u6307\u5bfc<\/li>\n<\/ul>\n\n\n\n<p>5.2 \u7ecf\u5408\u7ec4\u7ec7\u6307\u5357<\/p>\n\n\n\n<p>\u7ecf\u5408\u7ec4\u7ec7\u6700\u8fd1\u53d1\u5e03\u4e86\u8fdb\u4e00\u6b65\u7684\u300a\u5546\u5b9a\u884c\u653f\u6307\u5bfc\u300b\uff082024\u5e746\u6708\uff09\u548c\u300a\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680\u793a\u8303\u89c4\u5219\u300b\u7684\u7efc\u5408\u8bc4\u8bba\uff0c\u5176\u4e2d\u7eb3\u5165\u4e862022\u5e743\u6708\u81f32023\u5e7412\u6708\u671f\u95f4\u7531\u5305\u5bb9\u6027\u6846\u67b6\u53d1\u5e03\u7684\u5546\u5b9a\u884c\u653f\u6307\u5357\u3002\u8fd8\u6709\u66f4\u65b0\u7684\u201c\u793a\u4f8b\u201d\u3002<\/p>\n\n\n\n<p>\u7ecf\u5408\u7ec4\u7ec7\u6307\u5357\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-sub-issues\/global-minimum-tax\/administrative-guidance-global-anti-base-erosion-rules-pillar-two-june-2024.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u5546\u5b9a\u884c\u653f\u6307\u5357<\/a>&nbsp;&#8211; 2024\u5e746\u670817\u65e5\u53d1\u5e03<\/li>\n\n\n\n<li><a href=\"https:\/\/www.oecd.org\/en\/publications\/tax-challenges-arising-from-the-digitalisation-of-the-economy-consolidated-commentary-to-the-global-anti-base-erosion-model-rules-2023_b849f926-en.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u300a\u5168\u7403\u53cd\u57fa\u5730\u4fb5\u8680\u6a21\u578b\u89c4\u5219\u300b\uff082023\u5e74\uff09\u7efc\u5408\u8bc4\u8bba<\/a>&nbsp;&#8211; 2024\u5e744\u670825\u65e5\u53d1\u5e03<\/li>\n\n\n\n<li><a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-sub-issues\/global-minimum-tax\/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-erosion-model-rules-pillar-two-examples.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u793a\u4f8b<\/a>&nbsp;&#8211; 2024\u5e744\u670825\u65e5\u53d1\u5e03<\/li>\n\n\n\n<li><a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-sub-issues\/global-minimum-tax\/administrative-guidance-global-anti-base-erosion-rules-pillar-two-december-2023.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u5546\u5b9a\u884c\u653f\u6307\u5357<\/a>&nbsp;&#8211; 2023\u5e7412\u6708\u53d1\u5e03<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/www.oecd.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u7ecf\u5408\u7ec4\u7ec7\u7f51\u7ad9\u202f<\/a>\u4e0a\u7684\u5176\u4ed6\u6709\u7528\u51fa\u7248\u7269\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\" target=\"_blank\" rel=\"noreferrer noopener\">GloBER\u6a21\u578b\u89c4\u5219<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.oecd.org\/tax\/beps\/pillar-two-model-rules-in-a-nutshell.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7b80\u6613\u7b2c\u4e8c\u652f\u67f1\u89c4\u5219<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.oecd.org\/tax\/beps\/pillar-two-GloBE-rules-fact-sheets.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u300aGloBE\u89c4\u5219\u300b\u7684\u5173\u952e\u64cd\u4f5c\u6761\u6b3e<\/a>\u202f- 2021\u5e7412\u670820\u65e5\u53d1\u5e03<\/li>\n\n\n\n<li><a href=\"https:\/\/www.oecd.org\/tax\/beps\/safe-harbours-and-penalty-relief-global-anti-base-erosion-rules-pillar-two.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u5b89\u5168\u6e2f\u548c\u5904\u7f5a\u51cf\u514d\uff1a\u300aGloBE\u89c4\u5219\u300b<\/a>\u202f- 2022\u5e7412\u670820\u65e5\u53d1\u5e03<\/li>\n\n\n\n<li><a href=\"https:\/\/www.oecd.org\/tax\/beps\/agreed-administrative-guidance-for-the-pillar-two-globe-rules.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u300aGloBE\u89c4\u5219\u884c\u653f\u6307\u5357\u300b<\/a>\u202f- 2023\u5e742\u67082\u65e5\u53d1\u5e03<\/li>\n<\/ul>\n\n\n\n<p>6.4 \u5e38\u89c1\u8bef\u89e3<\/p>\n\n\n\n<p>\u4e00\u4e9b\u4f01\u4e1a\u9884\u4f30\u4e0d\u5fc5\u652f\u4ed8\u4efb\u4f55MTT\u548c\/\u6216DTT\uff0c\u5c31\u9519\u8bef\u5730\u8ba4\u4e3a\u4ed6\u4eec\u6ca1\u6709\u82f1\u56fd\u7684\u5408\u89c4\u4e49\u52a1\u3002\u4e0e\u5176\u4ed6\u82f1\u56fd\u76f4\u63a5\u7a0e\u4e00\u6837\uff0c\u5982\u679c\u60a8\u7684\u4e1a\u52a1\u5728\u9002\u7528\u8303\u56f4\u5185\uff0c\u5373\u4f7f\u6ca1\u6709\u7eb3\u7a0e\u4e49\u52a1\uff0c\u60a8\u4ecd\u7136\u6709\u62a5\u544a\u4e49\u52a1\u3002\u8fd9\u610f\u5473\u7740\u60a8\u9700\u8981\u6ce8\u518c\u7b2c\u4e8c\u652f\u67f1\u7684\u8865\u8db3\u7a0e\uff0c\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u5e76\u53d1\u51fa\u901a\u77e5\u3002\u8fd9\u9002\u7528\u4e8e\u82f1\u56fd\u548c\u975e\u82f1\u56fd\u9886\u5bfc\u7684\u96c6\u56e2\uff0c\u65e0\u8bba\u6700\u7ec8\u6bcd\u516c\u53f8\u7684\u7ba1\u8f96\u533a\u662f\u5426\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u3002<\/p>\n\n\n\n<p>\u8be5\u96c6\u56e2\u7684\u5907\u6848\u6210\u5458\u5c06\u9700\u8981\u5411HMRC\u63d0\u4ea4\u4e00\u4efd\u82f1\u56fd\u7b2c\u4e8c\u652f\u67f1\u81ea\u6211\u8bc4\u4f30\u62a5\u544a\u548c\u4e00\u4efdGloBE\u4fe1\u606f\u62a5\u544a\uff08GIR\uff09\uff0c\u7528\u4e8e\u8be5\u96c6\u56e2\u5728MTT\u548cDTT\u8303\u56f4\u5185\u7684\u6bcf\u4e2a\u8d22\u5e74\uff0c\u5982\u679c\u8be5\u96c6\u56e2\u662f\u4e00\u4e2a\u4ec5\u9650\u56fd\u5185\u7684\u96c6\u56e2\uff0c\u5219\u4ec5\u9650DTT\u3002\u7533\u8bf7\u6210\u5458\u4e0d\u9700\u8981\u662f\u82f1\u56fd\u5c45\u6c11\u3002\u4f46\u662f\uff0c\u5982\u679c\u7533\u8bf7\u6210\u5458\u4e0d\u662f\u82f1\u56fd\u5c45\u6c11\uff0cHMRC\u5c06\u65e0\u6cd5\u81ea\u52a8\u4ea4\u6362\u4efb\u4f55GIR\u3002\u8fd9\u4e5f\u9002\u7528\u4e8e\u82f1\u56fd\u4e1a\u52a1\u4ec5\u9650\u4e8e\u82f1\u56fd\u5206\u652f\u673a\u6784\u7684\u4f01\u4e1a\u3002<\/p>\n\n\n\n<p>7. \u8fc7\u6e21\u5b89\u5168\u6e2f<\/p>\n\n\n\n<p>\u60a8\u53ef\u4ee5\u5229\u7528\u8fc7\u6e21\u7b2c\u4e8c\u652f\u67f1\u5b89\u5168\u6e2f\u6765\u66f4\u5bb9\u6613\u5730\u7ba1\u7406\u65b0\u7a0e\u3002\u7b26\u5408\u5b89\u5168\u6e2f\u8d44\u683c\u5e76\u4e0d\u610f\u5473\u7740\u60a8\u65e0\u9700\u6ce8\u518c\u548c\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u3002<\/p>\n\n\n\n<p>\u8fc7\u6e21\u6027\u5b89\u5168\u6e2f\u65e8\u5728\u51cf\u5c11\u8be5\u5236\u5ea6\u5b9e\u65bd\u521d\u671f\u96c6\u56e2\u7684\u5408\u89c4\u4e49\u52a1\u3002\u5b83\u5141\u8bb8\u96c6\u56e2\u4f7f\u7528\u4e3a\u9010\u56fd (CbC) \u62a5\u544a\u76ee\u7684\u800c\u8ba1\u7b97\u7684\u6570\u5b57\u6765\u8bc4\u4f30\u4ed6\u4eec\u662f\u5426\u6709\u53ef\u80fd\u6839\u636e\u67d0\u4e2a\u5730\u533a\u7684MTT\u9762\u4e34\u8865\u7a0e\u3002\u5982\u679c\u8fd9\u4e9b\u7b80\u5316\u7684\u8ba1\u7b97\u8868\u660e\u6ee1\u8db3\u5176\u4e2d\u4e00\u9879\u5b89\u5168\u6e2f\u6d4b\u8bd5\uff0c\u5219\u8be5\u96c6\u56e2\u88ab\u89c6\u4e3a\u65e0\u7a0e\u6b3e\uff0c\u65e0\u9700\u6267\u884c\u5b8c\u6574\u7684\u6709\u6548\u7a0e\u7387\u8ba1\u7b97\u3002<\/p>\n\n\n\n<p>\u60a8\u53ef\u4ee5\u5728MTT15900\u53ca\u4ee5\u540e\u7684<a href=\"https:\/\/www.gov.uk\/government\/consultations\/draft-guidance-on-multinational-top-up-tax-and-domestic-top-up-tax\" target=\"_blank\" rel=\"noreferrer noopener\">\u6307\u5357\u8349\u6848<\/a>\u4e2d\u627e\u5230\u8fd9\u4e00\u70b9\u3002<\/p>\n\n\n\n<p>\u5b89\u5168\u6e2f\u9002\u7528\u4e8e\u6bcf\u4e2a\u5730\u533a\uff0c\u5305\u62ec\u4e09\u9879\u6d4b\u8bd5\u3002\u6d4b\u8bd5\u57fa\u4e8e\u5408\u683c\u7684CbC\u62a5\u544a\u6570\u636e\u8ba1\u7b97\u3002\u5982\u679c\u9488\u5bf9\u67d0\u4e2a\u5730\u533a\u7684\u4fe1\u606f\u662f\u57fa\u4e8e\u5408\u683c\u8d22\u52a1\u62a5\u8868\u7f16\u5236\u7684\uff0c\u5219CbC\u62a5\u544a\u5c06\u6210\u4e3a\u8be5\u5730\u533a\u7684\u5408\u683c\u62a5\u544a\u3002\u6709\u5173\u5408\u683c\u8d22\u52a1\u62a5\u8868\u7684\u5b9a\u4e49\uff0c\u8bf7\u53c2\u9605 MTT15920\u3002<\/p>\n\n\n\n<p>\u96c6\u56e2\u53ea\u9700\u6ee1\u8db3\u4ee5\u4e0b\u6d4b\u8bd5\u4e4b\u4e00\u5373\u53ef\u83b7\u5f97\u5b89\u5168\u6e2f\u8d44\u683c\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u95e8\u69db\u6d4b\u8bd5\u2014\u2014\u67d0\u4e2a\u5730\u533a\u6210\u5458\u7684\u6536\u5165\u4f4e\u4e8e1000\u4e07\u6b27\u5143\uff0c\u7a0e\u524d\u5229\u6da6\u4f4e\u4e8e100\u4e07\u6b27\u5143\uff08\u6216\u4e8f\u635f\uff09<\/li>\n\n\n\n<li>\u7b80\u5316\u6709\u6548\u7a0e\u7387\u6d4b\u8bd5\u2014\u2014\u67d0\u4e2a\u5730\u533a\u6210\u5458\u7684\u7b80\u5316\u6709\u6548\u7a0e\u7387(ETR)\u81f3\u5c11\u4e3a\u201c\u6700\u4f4e\u201d\u3002ETR\u7684\u8ba1\u7b97\u65b9\u6cd5\u662f\u5c06\u6210\u5458\u7684\u5408\u683c\u6240\u5f97\u7a0e\u8d39\u7528\u9664\u4ee5\u8fd9\u4e9b\u6210\u5458\u7684\u6240\u5f97\u7a0e\u524d\u603b\u5229\u6da6\uff08\u6216\u4e8f\u635f\uff09\u3002\u5bf9\u4e8e2023\u5e74\u62162024\u5e74\u5f00\u59cb\u7684\u4f1a\u8ba1\u671f\u95f4\uff0c\u201c\u6700\u4f4e\u201dETR\u4e3a15%\uff0c\u5bf9\u4e8e2025\u5e74\u5f00\u59cb\u7684\u4f1a\u8ba1\u671f\u95f4\u4e3a16%\uff0c\u5bf9\u4e8e2026\u5e74\u5f00\u59cb\u7684\u4f1a\u8ba1\u671f\u95f4\u4e3a17%<\/li>\n\n\n\n<li>\u5e38\u89c4\u5229\u6da6\u6d4b\u8bd5\u2014\u2014\u67d0\u4e2a\u5730\u533a\u6210\u5458\u7684\u6240\u5f97\u7a0e\u524d\u603b\u5229\u6da6\uff08\u6216\u4e8f\u635f\uff09\u4e0d\u5927\u4e8e\u8be5\u5730\u533a\u7684\u5408\u683c\u7269\u8d28\u6536\u5165\u8c41\u514d(SBIE)\u3002SBIE\u4f7f\u7528\u6a21\u578b\u89c4\u5219\u8ba1\u7b97<\/li>\n<\/ul>\n\n\n\n<p>7.1 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target=\"_blank\" rel=\"noreferrer noopener\">\u5ba3\u5e03<\/a>\u53d1\u5e03\u4e00\u4efd\u62a5\u544a\uff0c\u8bc4\u4f3015%\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff08GMT\uff09\u5bf9\u6ce2\u591a\u9ece\u5404\u7684\u5f71\u54cd\uff0c\u5e76\u91cf\u5316\u5982\u679c\u4e0d\u53ca\u65f6\u9881\u5e03\u9002\u5f53\u7684\u6cd5\u5f8b\uff0c\u8be5\u5c9b\u5c06\u653e\u5f03\u6f5c\u5728\u7684\u6536\u5165\u3002\u62a5\u544a\u53d1\u73b0\uff0c\u7279\u522b\u662fQDMTT\u7684\u5b9e\u65bd\uff0c\u6bcf\u5e74\u6709\u53ef\u80fd\u4ea7\u751f\u9ad8\u8fbe38\u4ebf\u7f8e\u5143\u7684\u6536\u5165\uff0c\u7ea6\u76f8\u5f53\u4e8e\u603b\u9884\u7b97\u76841\/3\u3002<\/p>\n\n\n\n<p>\u70b9\u51fb\u4ee5\u4e0b\u94fe\u63a5\u4ee5\u53d6\u5f97\u8be5\u62a5\u544a\u7684<a href=\"https:\/\/tinyurl.com\/5er8ttwj\" target=\"_blank\" rel=\"noreferrer noopener\">\u82f1\u6587\u7248\u672c<\/a>\u3002\u8be5\u62a5\u544a\u7684<a href=\"https:\/\/tinyurl.com\/4dcj3bup\" target=\"_blank\" rel=\"noreferrer noopener\">\u82f1\u6587\u6267\u884c\u6458\u8981<\/a>\u5982\u4e0b\uff1a<\/p>\n\n\n\n<p>\u6267\u884c\u6458\u8981<\/p>\n\n\n\n<p>\u4ecb\u7ecd<\/p>\n\n\n\n<p>\u8fd9\u4efd\u7531Espacios 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class=\"wp-block-heading\" id=\"turkey\">\u571f\u8033\u5176<\/h2>\n\n\n\n<p><strong>\u9881\u5e03\u7a0e\u6539\u7acb\u6cd5\uff0c\u5305\u62ec\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff08\u5df2\u6838\u51c6\uff09<\/strong><\/p>\n\n\n\n<p>\u571f\u8033\u5176\u7a0e\u52a1\u5c40<a href=\"https:\/\/www.gib.gov.tr\/7524-vergi-kanunlari-ile-bazi-kanunlarda-ve-375-sayili-kanun-hukmunde-kararnamede-degisiklik\" target=\"_blank\" rel=\"noreferrer 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