{"id":2239,"date":"2024-10-20T19:20:32","date_gmt":"2024-10-20T11:20:32","guid":{"rendered":"https:\/\/insight.thomsonreuters.cn\/business?p=2239"},"modified":"2024-10-20T20:59:19","modified_gmt":"2024-10-20T12:59:19","slug":"october-2024-pillar-2-highlights","status":"publish","type":"post","link":"https:\/\/insight.thomsonreuters.cn\/business\/posts\/october-2024-pillar-2-highlights","title":{"rendered":"2024 \u5e74 10 \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:#f0f0f0;color:#f0f0f0\"\/>\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\"><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<ol class=\"wp-block-list\">\n<li><strong><a href=\"#european-union\">\u6b27\u76df-\u585e\u6d66\u8def\u65af-\u6ce2\u5170-\u8461\u8404\u7259-\u897f\u73ed\u7259<\/a>\uff1a<\/strong>\u6b27\u76df\u59d4\u5458\u4f1a\u5c06\u585e\u6d66\u8def\u65af\u3001\u6ce2\u5170\u3001\u8461\u8404\u7259\u548c\u897f\u73ed\u7259\u63d0\u4ea4\u6b27\u76df\u6cd5\u9662\uff0c\u6307\u63a7\u56db\u56fd\u5c1a\u672a\u901a\u544a\u7b2c\u4e8c\u652f\u67f1\u6307\u4ee4\u8f6c\u5316\u7684\u8fdb\u5c55<\/li>\n\n\n\n<li><strong><a href=\"#lithuania\">\u7acb\u9676\u5b9b<\/a>\uff1a<\/strong>\u5168\u9762\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e<\/li>\n\n\n\n<li><strong><a href=\"#poland\">\u6ce2\u5170<\/a>\uff1a<\/strong>\u6ce2\u5170\u4f17\u8bae\u9662\u6b63\u5728\u8003\u8651\u8d77\u8349\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u6cd5\u5f8b<\/li>\n\n\n\n<li><strong><a href=\"#oecd\">\u7ecf\u5408\u7ec4\u7ec7<\/a>\uff1a<\/strong>\u53d1\u5e03\u7b2c\u4e00\u652f\u67f1\u91d1\u989dB\u4e3b\u7ba1\u5f53\u5c40\u534f\u8bae\u8303\u672c<\/li>\n\n\n\n<li><strong><a href=\"#puerto-rico\">\u6ce2\u591a\u9ece\u5404<\/a>\uff1a<\/strong>\u5c31\u7b2c\u4e8c\u652f\u67f1GloBE\u89c4\u5219\u7684\u5b9e\u65bd\u8fdb\u884c\u54a8\u8be2<\/li>\n\n\n\n<li><strong><a href=\"#bulgaria\">\u4fdd\u52a0\u5229\u4e9a<\/a>\uff1a<\/strong>\u5c312025\u5e74\u7a0e\u6cd5\u4fee\u6b63\u6848\u8fdb\u884c\u78cb\u5546<\/li>\n\n\n\n<li><strong><a href=\"#ukraine\">\u4e4c\u514b\u5170<\/a>\uff1a<\/strong>\u6307\u51fa\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u662f\u56fd\u5bb6\u7a0e\u6536\u6218\u7565\u7684\u4f18\u5148\u4e8b\u9879<\/li>\n\n\n\n<li><strong><a href=\"#japan\">\u65e5\u672c<\/a>\uff1a<\/strong>\u66f4\u65b0\u4e0eQDMTT\u5b89\u5168\u6e2f\u6709\u5173\u7684\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u95ee\u7b54\u6587\u4ef6<\/li>\n\n\n\n<li><strong><a href=\"#curacao\">\u5e93\u62c9\u7d22\u5c9b<\/a>\uff1a<\/strong>\u8ba1\u5212\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e<\/li>\n\n\n\n<li><strong><a href=\"#australia\">\u6fb3\u5927\u5229\u4e9a<\/a>\uff1a<\/strong>\u4f5c\u4e3a\u5bf9\u8de8\u56fd\u7a0e\u6536\u6539\u9769\u627f\u8bfa\u7684\u4e00\u90e8\u5206\uff0c\u652f\u6301\u7ecf\u5408\u7ec4\u7ec7\u9075\u5b88\u7a0e\u6536\u89c4\u5219<\/li>\n\n\n\n<li><strong><a href=\"#finland\">\u82ac\u5170<\/a>\uff1a<\/strong>\u82ac\u5170\u8bae\u4f1a\u5ba1\u8bae\u6700\u4f4e\u7a0e\u6cd5\u4fee\u6b63\u6848<\/li>\n\n\n\n<li><strong><a href=\"#nine-jurisdictions\">\u7ecf\u5408\u7ec4\u7ec7-\u5df4\u5df4\u591a\u65af-\u4f2f\u5229\u5179-\u8d1d\u5b81-\u4f5b\u5f97\u89d2-\u521a\u679c\u6c11\u4e3b\u5171\u548c\u56fd-\u5370\u5ea6\u5c3c\u897f\u4e9a-\u7f57\u9a6c\u5c3c\u4e9a-\u5723\u9a6c\u529b\u8bfa-\u571f\u8033\u5176<\/a>\uff1a<\/strong>\u4e5d\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u7b7e\u7f72\u591a\u8fb9\u6587\u4e66\u4ee5\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1STTR\uff0c\u53e6\u6709\u5341\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u8868\u793a\u6709\u610f\u7b7e\u7f72<\/li>\n\n\n\n<li><strong><a href=\"#us\">\u7f8e\u56fd<\/a>\uff1a<\/strong>\u7f8e\u56fd\u4f17\u8bae\u9662\u5171\u548c\u515a\u4eba\u8868\u793a\u652f\u6301\u6bd4\u5229\u65f6\u5baa\u6cd5\u6cd5\u9662\u63d0\u8d77\u7684\u8bc9\u8bbc\uff0c\u6311\u6218\u4f4e\u7a0e\u652f\u4ed8\u89c4\u5219<\/li>\n\n\n\n<li><strong><a href=\"#uk\">\u82f1\u56fd<\/a>\uff1a<\/strong>\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\u5c31\u8de8\u56fd\u8865\u8db3\u7a0e\u548c\u56fd\u5185\u8865\u8db3\u7a0e\u7684\u8fdb\u9636\u6307\u5bfc\u8349\u6848\u8fdb\u884c\u54a8\u8be2<\/li>\n\n\n\n<li><strong><a href=\"#seychelles\">\u585e\u820c\u5c14-\u7ecf\u5408\u7ec4\u7ec7<\/a>\uff1a<\/strong>\u585e\u820c\u5c14\u5c06\u7b7e\u7f72\u53d7\u7a0e\u6536\u89c4\u5219\u7ea6\u675f\u7684\u7b2c\u4e8c\u652f\u67f1\u591a\u8fb9\u6587\u4e66<\/li>\n\n\n\n<li><strong><a href=\"#bulgaria-oecd\">\u4fdd\u52a0\u5229\u4e9a-\u7ecf\u5408\u7ec4\u7ec7<\/a>\uff1a<\/strong>\u4fdd\u52a0\u5229\u4e9a\u7b7e\u7f72\u53d7\u7a0e\u6536\u89c4\u5219\u7ea6\u675f\u7684\u7b2c\u4e8c\u652f\u67f1\u591a\u8fb9\u6587\u4e66<\/li>\n\n\n\n<li><strong><a href=\"#portugal\">\u8461\u8404\u7259<\/a>\uff1a<\/strong>\u90e8\u957f\u7406\u4e8b\u4f1a\u6838\u51c6\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u6cd5\u5f8b\u8349\u6848<\/li>\n\n\n\n<li><strong><a href=\"#singapore\">\u65b0\u52a0\u5761<\/a>\uff1a<\/strong>\u8bae\u4f1a\u8003\u8651\u4e3a\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u548c2024\u5e74\u9884\u7b97\u63aa\u65bd\u5236\u5b9a\u7acb\u6cd5<\/li>\n\n\n\n<li><strong><a href=\"#united-nations\">\u8054\u5408\u56fd-\u7ecf\u5408\u7ec4\u7ec7<\/a>\uff1a<\/strong>\u56fd\u9645\u4f01\u4e1a\u7a0e\u6536\u6539\u9769\u72ec\u7acb\u59d4\u5458\u4f1a\u5efa\u8bae\u8054\u5408\u56fdSTTR\u53d6\u4ee3\u7ecf\u5408\u7ec4\u7ec7\u7248\u672c<\/li>\n\n\n\n<li><strong><a href=\"#switzerland\">\u745e\u58eb<\/a>\uff1a<\/strong>\u745e\u58eb\u8054\u90a6\u59d4\u5458\u4f1a\u51b3\u5b9a\u57282025\u5e74\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u6536\u5165\u5305\u5bb9\u6027\u89c4\u5219<\/li>\n\n\n\n<li><strong><a href=\"#brazil\">\u5df4\u897f<\/a>\uff1a<\/strong>\u6700\u65b0\u6d88\u606f\uff0c\u5df4\u897f\u653f\u5e9c\u8003\u8651\u589e\u7a0e\u548c\u5b9e\u65bd\u5168\u7403\u6700\u4f4e\u7a0e\u4ee5\u589e\u52a0\u6536\u5165<\/li>\n\n\n\n<li><strong><a href=\"#singapore2\">\u65b0\u52a0\u5761<\/a>\uff1a<\/strong>\u53d1\u5e03\u5173\u4e8e\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u548c2024\u5e74\u9884\u7b97\u63aa\u65bd\u7acb\u6cd5\u7684\u54a8\u8be2\u56de\u590d\u6458\u8981<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"european-union\"><strong><br>\u6b27\u76df-\u585e\u6d66\u8def\u65af-\u6ce2\u5170-\u8461\u8404\u7259-\u897f\u73ed\u7259<\/strong><\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-3f56cba6a3207fd9cae2273d4cfaf360\"><strong>\u6b27\u76df\u59d4\u5458\u4f1a\u5c06\u585e\u6d66\u8def\u65af\u3001\u6ce2\u5170\u3001\u8461\u8404\u7259\u548c\u897f\u73ed\u7259\u63d0\u4ea4\u6b27\u76df\u6cd5\u9662\uff0c\u6307\u63a7\u56db\u56fd\u5c1a\u672a\u901a\u544a\u7b2c\u4e8c\u652f\u67f1\u6307\u4ee4\u8f6c\u5316\u7684\u8fdb\u5c55<\/strong><\/p>\n\n\n\n<p>\u6b27\u76df\u59d4\u5458\u4f1a<a href=\"https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/ip_24_4884\" target=\"_blank\" rel=\"noreferrer noopener\">\u5ba3\u5e03<\/a>\u5c06\u585e\u6d66\u8def\u65af\u3001\u6ce2\u5170\u3001\u8461\u8404\u7259\u548c\u897f\u73ed\u7259\u63d0\u4ea4\u6b27\u76df\u6cd5\u9662\uff0c\u539f\u56e0\u662f\u56db\u56fd\u6ca1\u6709\u901a\u544a\u5c06\u7406\u4e8b\u4f1a\u6307\u4ee4(EU)2022\/2523\uff08\u7b2c\u4e8c\u652f\u67f1\u6307\u4ee4\uff09\u8f6c\u5316\u4e3a\u56fd\u5bb6\u6cd5\u5f8b\u3002<\/p>\n\n\n\n<p>\u65e9\u524d\uff0c\u6b27\u76df\u59d4\u5458\u4f1a\u51b3\u5b9a\u5c06\u897f\u73ed\u7259\u3001\u585e\u6d66\u8def\u65af\u3001\u6ce2\u5170\u548c\u8461\u8404\u7259\u63d0\u4ea4\u6b27\u76df\u6cd5\u9662\uff0c\u56e0\u4e3a\u5b83\u4eec\u6ca1\u6709\u901a\u544a\u5c062022\u5e7412\u670815\u65e5\u7684\u7406\u4e8b\u4f1a\u6307\u4ee4\uff08EU\uff092022\/2523\uff08\u7b2c\u4e8c\u652f\u67f1\u6307\u4ee4\uff09\u7eb3\u5165\u56fd\u5bb6\u6cd5\u5f8b\u7684\u63aa\u65bd\uff0c\u8fd9\u6761\u6307\u4ee4\u662f\u5173\u4e8e\u786e\u4fdd\u6b27\u76df\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\u548c\u5927\u578b\u56fd\u5185\u96c6\u56e2\u7684\u5168\u7403\u6700\u4f4e\u7a0e\u6536\u6c34\u5e73\u3002<\/p>\n\n\n\n<p>\u6240\u6709\u6b27\u76df\u6210\u5458\u56fd\u90fd\u5fc5\u987b\u57282023\u5e7412\u670831\u65e5\u4e4b\u524d\u5b9e\u65bd\u9075\u5b88\u7b2c\u4e8c\u652f\u67f1\u6307\u4ee4\u6240\u9700\u7684\u6cd5\u5f8b\uff0c\u5e76\u7acb\u5373\u5c06\u8fd9\u4e9b\u63aa\u65bd\u7684\u6587\u672c\u4f20\u8fbe\u7ed9\u59d4\u5458\u4f1a\u3002\u8fd9\u4e9b\u63aa\u65bd\u9002\u7528\u4e8e\u4ece2023\u5e7412\u670831\u65e5\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\u3002<\/p>\n\n\n\n<p>\u8fc4\u4eca\u4e3a\u6b62\uff0c\u51e0\u4e4e\u6240\u6709\u6b27\u76df\u6210\u5458\u56fd\u90fd\u5df2\u5c65\u884c\u8fd9\u4e9b\u4e49\u52a1\uff0c\u4f46\u897f\u73ed\u7259\u3001\u585e\u6d66\u8def\u65af\u3001\u6ce2\u5170\u548c\u8461\u8404\u7259\u4ecd\u672a\u901a\u544a\u56fd\u5bb6\u5b9e\u65bd\u63aa\u65bd\u3002<\/p>\n\n\n\n<p>\u59d4\u5458\u4f1a\u4e8e2024\u5e745\u6708\u5411\u897f\u73ed\u7259\u3001\u585e\u6d66\u8def\u65af\u3001\u6ce2\u5170\u548c\u8461\u8404\u7259\u53d1\u9001\u4e86\u5408\u7406\u610f\u89c1\u3002<\/p>\n\n\n\n<p>\u59d4\u5458\u4f1a\u627f\u8ba4\uff0c\u5f53\u5c40\u6b63\u5728\u505a\u51fa\u91cd\u5927\u52aa\u529b\uff0c\u4ee5\u5b8c\u6210\u7b2c\u4e8c\u652f\u67f1\u7684\u56fd\u5bb6\u5b9e\u65bd\u7acb\u6cd5\uff0c\u4f46\u8fc4\u4eca\u4e3a\u6b62\uff0c\u8fd9\u4e9b\u6210\u5458\u56fd\u5c1a\u672a\u901a\u544a\u8f6c\u6362\u63aa\u65bd\uff0c\u56e0\u6b64\u91c7\u53d6\u6b63\u5f0f\u63aa\u65bd\uff0c\u5c06\u897f\u73ed\u7259\u3001\u585e\u6d66\u8def\u65af\u3001\u6ce2\u5170\u548c\u8461\u8404\u7259\u63d0\u4ea4\u6b27\u76df\u6cd5\u9662\uff0c\u539f\u56e0\u662f\u7f3a\u4e4f\u5bf9\u76f8\u5173\u6b27\u76df\u6761\u6b3e\u7684\u8f6c\u6362\u3002<\/p>\n\n\n\n<p><strong>\u80cc\u666f<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-left\">\u6307\u4ee4\u7684\u8f6c\u6362\u662f\u6709\u6548\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u7684\u5173\u952e\uff0c\u7b2c\u4e8c\u652f\u67f1\u662fG20\/OECD\u56fd\u9645\u7a0e\u6536\u6539\u9769\u7684\u6700\u4f4e\u7a0e\u6536\u7ec4\u6210\u90e8\u5206\u3002\u7b2c\u4e8c\u652f\u67f1\u5c06\u9650\u5236\u4f01\u4e1a\u7a0e\u7387\u7684\u9010\u5e95\u7ade\u4e89\u3002\u5927\u578b\u8de8\u56fd\u548c\u56fd\u5185\u96c6\u56e2\u6216\u516c\u53f8\u5e74\u8425\u4e1a\u989d\u5408\u8ba1\u8fbe7.5\u4ebf\u6b27\u5143\u7684\u5229\u6da6\u5c06\u630915%\u7684\u6700\u4f4e\u6709\u6548\u7a0e\u7387\u5f81\u7a0e\u3002\u59d4\u5458\u4f1a\u8ba4\u4e3a\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u89c4\u5219\u662f\u4e00\u9879\u4f18\u5148\u4e8b\u9879\uff0c\u56e0\u4e3a\u5b83\u5c06\u6709\u52a9\u4e8e\u964d\u4f4e\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u7684\u98ce\u9669\uff0c\u5e76\u786e\u4fdd\u6700\u5927\u7684\u8de8\u56fd\u96c6\u56e2\u7f34\u7eb3\u5546\u5b9a\u7684\u5168\u7403\u6700\u4f4e\u4f01\u4e1a\u7a0e\u7387\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"lithuania\"><strong>\u7acb\u9676\u5b9b<\/strong><\/h2>\n\n\n\n<p><strong>\u7acb\u9676\u5b9b\u5c06\u5168\u9762\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e<\/strong><\/p>\n\n\n\n<p>\u7acb\u9676\u5b9b\u8bae\u4f1a\uff08Seimas\uff09\u6b63\u5728\u8003\u8651\u4e00\u9879<a href=\"https:\/\/e-seimas.lrs.lt\/portal\/legalAct\/lt\/TAP\/558960a0768111ef84ff9693ecd03ff5\" target=\"_blank\" rel=\"noreferrer noopener\">\u6cd5\u5f8b\u8349\u6848<\/a>\uff0c\u9075\u71672022\u5e7412\u670814\u65e5\u7684\u7406\u4e8b\u4f1a\u6307\u4ee4\uff08EU\uff092022\/2523\uff08<a href=\"https:\/\/www.orbitax.com\/news\/archive.php\/EU-Global-Minimum-Tax-Directiv-51636\" target=\"_blank\" rel=\"noreferrer noopener\">\u5148\u524d\u62a5\u9053<\/a>\uff09\u5168\u9762\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u3002\u5982\u524d\u6240\u8ff0\uff0c\u7acb\u9676\u5b9b\u5df2\u90e8\u5206\u5b9e\u65bd\u8be5\u6307\u4ee4\uff0c\u4e3b\u8981\u89c4\u5219\u5219\u9009\u62e9\u63a8\u8fdf\u5b9e\u65bd\uff0c\u5305\u62ec\u6536\u5165\u5305\u5bb9\u6027\u89c4\u5219\uff08IIR\uff09\u548c\u4f4e\u7a0e\u652f\u4ed8\u89c4\u5219\uff08UTPR\uff09\u3002\u9664\u4e86IIR\u548cUTPR\uff0c\u7acb\u9676\u5b9b\u8fd8\u5c06\u5b9e\u65bd\u56fd\u5185\u8865\u8db3\u7a0e\u3002\u4f9d\u7167\u8349\u6848\uff0c\u8be5\u6cd5\u5c06\u4e8e2025\u5e741\u67081\u65e5\u5168\u9762\u5b9e\u65bd\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"poland\">\u6ce2\u5170<\/h2>\n\n\n\n<p><strong>\u6ce2\u5170\u4f17\u8bae\u9662\u6b63\u5728\u8003\u8651\u8d77\u8349\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u6cd5\u5f8b<\/strong><\/p>\n\n\n\n<p>\u6ce2\u5170\u4f17\u8bae\u9662\uff08\u4e0b\u8bae\u9662\uff09\u6b63\u5728\u8003\u8651\u4e8e2024\u5e749\u670825\u65e5\u63d0\u4ea4\u7684\u4e00\u9879<a href=\"https:\/\/tinyurl.com\/3sh7ffee\" target=\"_blank\" rel=\"noreferrer noopener\">\u6cd5\u5f8b\u8349\u6848<\/a>\uff0c\u8be5\u8349\u6848\u65e8\u5728\u4f9d\u71672022\u5e7412\u670814\u65e5\u7684\u6b27\u76df\u7406\u4e8b\u4f1a\u6307\u4ee4\uff08EU\uff092022\/2523\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff08<a href=\"https:\/\/www.orbitax.com\/news\/archive.php\/EU-Global-Minimum-Tax-Directiv-51636\" target=\"_blank\" rel=\"noreferrer noopener\">\u5148\u524d\u62a5\u9053<\/a>\uff09\u3002\u8be5\u8349\u6848\u89c4\u5b9a\u5f15\u5165\u7b2c\u4e8c\u652f\u67f1\u6536\u5165\u5305\u5bb9\u6027\u89c4\u5219\uff08IIR\uff09\u548c\u4f4e\u7a0e\u652f\u4ed8\u89c4\u5219\uff08UTPR\uff09\uff0c\u4ee5\u786e\u4fdd\u5728\u524d\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\u7684\u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2\uff0c\u5176\u6700\u4f4e\u7a0e\u7387\u4e3a15%\u3002\u8349\u6848\u8fd8\u89c4\u5b9a\u5f15\u5165\u5408\u683c\u7684\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\uff08QDMTT\uff09\u4ee5\u53ca\u67d0\u4e9b\u5b89\u5168\u6e2f\u3002<\/p>\n\n\n\n<p>\u6839\u636e\u8349\u6848\uff0c\u8be5\u6cd5\u5f8b\u5c06\u4e8e2025\u5e741\u67081\u65e5\u751f\u6548\u3002\u4f46\u662f\uff0c\u4e00\u9879\u8fc7\u6e21\u6761\u6b3e\u89c4\u5b9a\uff0c\u96c6\u56e2\u53ef\u4ee5\u9009\u62e9\u5c06\u6cd5\u89c4\u5e94\u7528\u4e8e2023\u5e7412\u670831\u65e5\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u5e74\uff0c\u8fd9\u662f\u4e0d\u53ef\u64a4\u9500\u7684\u3002\u5728\u8fd9\u79cd\u60c5\u51b5\u4e0b\uff0c\u6cd5\u89c4\u5c06\u9002\u7528\u4e8e2024\u5e741\u67081\u65e5\uff0c\u800cIIR\u548cQDMTT\u5c06\u9002\u7528\u4e8e2023\u5e7412\u670831\u65e5\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u5e74\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"oecd\"><strong>\u7ecf\u5408\u7ec4\u7ec7<\/strong><\/h2>\n\n\n\n<p><strong>\u7ecf\u5408\u7ec4\u7ec7\u53d1\u5e03\u7b2c\u4e00\u652f\u67f1\u91d1\u989dB\u4e3b\u7ba1\u5f53\u5c40\u534f\u8bae\u8303\u672c<\/strong><\/p>\n\n\n\n<p>2024\u5e749\u670825\u65e5\uff0c\u7ecf\u5408\u7ec4\u7ec7<a href=\"https:\/\/www.oecd.org\/en\/about\/news\/announcements\/2024\/09\/oecd-g20-inclusive-framework-on-beps-takes-a-further-step-on-the-implementation-of-the-amount-b-of-pillar-one.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u5ba3\u5e03<\/a>\u53d1\u5e03<a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-issues\/cross-border-and-international-tax\/mcaa-pillar-one-amount-b.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u4e3b\u7ba1\u5f53\u5c40\u534f\u8bae\u8303\u672c\uff08MCAA\uff09<\/a>\u4ee5\u4fc3\u8fdb\u5176\u5bf9\u7b2c\u4e00\u652f\u67f1\u91d1\u989dB\u7684\u653f\u6cbb\u627f\u8bfa\u7684\u5b9e\u65bd\u3002<\/p>\n\n\n\n<p><strong>\u56fd\u9645\u7a0e\u6536\u6539\u9769\uff1aOECD\/G20 BEPS\u5305\u5bb9\u6027\u6846\u67b6\u5728\u5b9e\u65bd\u7b2c\u4e00\u652f\u67f1\u91d1\u989dB\u65b9\u9762\u8fc8\u51fa\u4e86\u65b0\u7684\u4e00\u6b65<\/strong><\/p>\n\n\n\n<p>\u65e9\u524d\uff0cOECD\/G20 BEPS\u5305\u5bb9\u6027\u6846\u67b6\u53d1\u5e03<a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-issues\/cross-border-and-international-tax\/mcaa-pillar-one-amount-b.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u4e3b\u7ba1\u5f53\u5c40\u534f\u8bae\u8303\u672c\uff08MCAA\uff09<\/a>\uff0c\u4ee5\u4fc3\u8fdb\u5176\u5bf9\u7b2c\u4e00\u652f\u67f1\u91d1\u989dB\u7684\u653f\u6cbb\u627f\u8bfa\u7684\u5b9e\u65bd\u3002\u8fd9\u4e00\u5b9e\u7528\u5de5\u5177\u5bf9\u8d44\u6e90\u548c\u6570\u636e\u53ef\u7528\u6027\u6709\u9650\u7684\u53f8\u6cd5\u7ba1\u8f96\u533a\u7279\u522b\u6709\u5229\u3002<\/p>\n\n\n\n<p>\u4eca\u5e74\u5e74\u521d\uff0c\u5305\u5bb9\u6027\u6846\u67b6\u5f53\u5c40\u53d1\u5e03\u4e86\u4e00\u4efd<a href=\"https:\/\/www.oecd.org\/en\/publications\/2024\/02\/pillar-one-amount-b_41a41e1e.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u5173\u4e8e\u7b2c\u4e00\u652f\u67f1\u91d1\u989dB\u7684\u62a5\u544a<\/a>\uff0c\u4e3a\u57fa\u7ebf\u8425\u9500\u548c\u5206\u9500\u6d3b\u52a8\u63d0\u4f9b\u4e86\u4e00\u4e2a\u7b80\u5316\u548c\u7cbe\u7b80\u7684\u5b9a\u4ef7\u6846\u67b6\uff0c\u9884\u8ba1\u5c06\u51cf\u5c11\u8f6c\u8ba9\u5b9a\u4ef7\u7ea0\u7eb7\u3001\u5408\u89c4\u6210\u672c\uff0c\u5e76\u63d0\u9ad8\u7a0e\u52a1\u673a\u5173\u548c\u7eb3\u7a0e\u4eba\u7684\u7a0e\u6536\u786e\u5b9a\u6027\u3002<\/p>\n\n\n\n<p>\u5b9e\u65bdB\u91d1\u989d\u5f97\u5230\u6240\u6709\u5305\u5bb9\u6027\u6846\u67b6\u6210\u5458\u7684\u653f\u6cbb\u627f\u8bfa\u652f\u6301\uff0c\u4ed6\u4eec\u5c06\u91c7\u53d6\u4e00\u5207\u5408\u7406\u63aa\u65bd\uff0c\u51cf\u8f7b\u7b7e\u8ba2\u53cc\u8fb9\u7a0e\u6536\u534f\u5b9a\u7684\u7ba1\u8f96\u533a\u56e0\u5e94\u7528\u7b80\u5316\u548c\u7cbe\u7b80\u65b9\u6cd5\u53ef\u80fd\u4ea7\u751f\u7684\u6f5c\u5728\u53cc\u91cd\u5f81\u7a0e\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/www.oecd.org\/en\/publications\/2024\/02\/pillar-one-amount-b_41a41e1e\/support-materials.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u6709\u5173B\u91d1\u989d\u7684\u9644\u52a0\u6307\u5bfc\u610f\u89c1<\/a>\uff08\u5305\u62ec\u5305\u5bb9\u6027\u6846\u67b6\u5bf9B\u91d1\u989d\u653f\u6cbb\u627f\u8bfa\u7684\u7ba1\u8f96\u533a\u5b9a\u4e49\uff09\u4e8e2024\u5e746\u6708\u53d1\u5e03\uff0c\u5141\u8bb8\u5404\u7ba1\u8f96\u533a\u5f00\u59cb\u5b9e\u65bd\u3002<\/p>\n\n\n\n<p>\u6b63\u5982\u5305\u5bb9\u6027\u6846\u67b6\u8054\u5408\u4e3b\u5e2d\u4e8e2024\u5e745\u670830\u65e5\u53d1\u8868\u7684<a href=\"https:\/\/www.oecd.org\/en\/about\/news\/announcements\/2024\/05\/statement-by-the-co-chairs-of-the-oecdg20-inclusive-framework-on-beps.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u58f0\u660e<\/a>\u4e2d\u6240\u8ff0\uff0c\u5305\u62ecB\u91d1\u989d\u6846\u67b6\u5728\u5185\u7684\u652f\u67f1\u4e00\u63fd\u5b50\u8ba1\u5212\u7684\u8fdb\u4e00\u6b65\u5de5\u4f5c\u6b63\u5728\u8fdb\u884c\u4e2d\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"puerto-rico\"><strong>\u6ce2\u591a\u9ece\u5404<\/strong><\/h2>\n\n\n\n<p><strong>\u6ce2\u591a\u9ece\u5404\u5c31\u7b2c\u4e8c\u652f\u67f1GloBE\u89c4\u5219\u7684\u5b9e\u65bd\u8fdb\u884c\u78cb\u5546<\/strong><\/p>\n\n\n\n<p>\u6ce2\u591a\u9ece\u5404\u8d22\u653f\u90e8\u5c31\u6ce2\u591a\u9ece\u5404\u5b9e\u65bd<a href=\"https:\/\/hacienda.pr.gov\/sites\/default\/files\/public_consultation_on_the_implementation_of_the_pillar_two_globe.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u7b2c\u4e8c\u652f\u67f1GloBE\u89c4\u5219\u5c55\u5f00\u516c\u5f00\u78cb\u5546<\/a>\u3002\u78cb\u5546\u6db5\u76d6\u4e00\u822c\u653f\u7b56\u8003\u8651\u548c\u4e00\u822c\u6cd5\u5f8b\u8003\u8651\u3002 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class=\"wp-block-heading\" id=\"bulgaria\"><strong>\u4fdd\u52a0\u5229\u4e9a<\/strong><\/h2>\n\n\n\n<p><strong>\u4fdd\u52a0\u5229\u4e9a\u5c312025\u5e74\u7a0e\u6cd5\u4fee\u6b63\u6848\u8fdb\u884c\u54a8\u8be2<\/strong><\/p>\n\n\n\n<p>\u4fdd\u52a0\u5229\u4e9a\u8d22\u653f\u90e8<a href=\"https:\/\/www.minfin.bg\/bg\/news\/12788\" target=\"_blank\" rel=\"noreferrer noopener\">\u5ba3\u5e03<\/a>\u516c\u5e032024\u5e74\u7a0e\u6cd5\u4fee\u6b63\u6848\uff0c\u4f9b\u516c\u4f17\u54a8\u8be2\uff0c\u5305\u62ec\u5bf9\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u300a\u4e2a\u4eba\u6240\u5f97\u7a0e\u6cd5\u300b\u300a\u589e\u503c\u7a0e\u6cd5\u300b\u548c\u300a\u6d88\u8d39\u7a0e\u548c\u7a0e\u52a1\u4ed3\u5e93\u6cd5\u300b\u7684\u4fee\u8ba2\u548c\u8865\u5145\u3002<\/p>\n\n\n\n<p>\u4e00\u4e9b\u4e3b\u8981\u4fee\u8ba2\/\u8865\u5145\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5c06\u5bf9\u9ad8\u5931\u4e1a\u7387\u5730\u533a\u6295\u8d44\u7684\u7a0e\u6536\u4f18\u60e0\u5ef6\u957f\u81f32030\u5e74\uff1b<\/li>\n\n\n\n<li>\u6839\u636e\u6700\u65b0\u7684OECD\u884c\u653f\u6307\u5bfc\u66f4\u65b0\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u7acb\u6cd5\uff1b<\/li>\n\n\n\n<li>\u5b9e\u65bd\u6b27\u76df\u8de8\u5883\u4f9b\u5e94\u5c0f\u4f01\u4e1a\u8ba1\u5212\uff0c\u5141\u8bb8\u4e00\u4e2a\u6b27\u76df\u6210\u5458\u56fd\u7684\u5c0f\u4f01\u4e1a\u5728\u5176\u4ed6\u6b27\u76df\u6210\u5458\u56fd\u4eab\u53d7\u589e\u503c\u7a0e\u8c41\u514d\uff0c\u524d\u63d0\u662f\u5176\u4ed6\u56fd\u5bb6\/\u5730\u533a\u7684\u4f9b\u5e94\u91cf\u4e0d\u8d85\u8fc7\u76f8\u5e94\u7684\u56fd\u5185\u8d77\u5f81\u70b9\uff0c\u4e14\u5728\u6b27\u76df\u7684\u603b\u4f9b\u5e94\u91cf\u4e0d\u8d85\u8fc7100,000\u6b27\u5143\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u610f\u89c1\u5f81\u8be2\u622a\u6b62\u65e5\u671f\u4e3a2024\u5e7410\u670818\u65e5\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ukraine\"><strong>\u4e4c\u514b\u5170<\/strong><\/h2>\n\n\n\n<p><strong>\u4e4c\u514b\u5170\u6307\u51fa\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u662f\u56fd\u5bb6\u7a0e\u6536\u6218\u7565\u7684\u4f18\u5148\u4e8b\u9879<\/strong><\/p>\n\n\n\n<p>\u4e4c\u514b\u5170\u56fd\u5bb6\u7a0e\u52a1\u5c40\u53d1\u5e03\u4e86\u4e00\u4efd<a href=\"https:\/\/tax.gov.ua\/en\/mass-media\/news\/824529.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u65b0\u95fb\u7a3f<\/a>\uff0c\u4ecb\u7ecd\u4e86\u6700\u8fd1\u4e0e\u7ecf\u5408\u7ec4\u7ec7\u7684\u4f1a\u8bae\uff0c\u8ba8\u8bba\u4e86\u5305\u62ec\u5408\u4f5c\u4f7f\u4e4c\u514b\u5170\u7a0e\u6536\u7acb\u6cd5\u7b26\u5408\u7ecf\u5408\u7ec4\u7ec7\u6807\u51c6\u5728\u5185\u7684\u5404\u79cd\u4e8b\u9879\u3002\u65b0\u95fb\u7a3f\u6307\u51fa\uff0c\u4e4c\u514b\u5170\u6709\u610f\u7b7e\u7f72 STTR 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target=\"_blank\" rel=\"noreferrer noopener\">\u95ee\u7b54\u6587\u4ef6<\/a>\u3002\u6b64\u6b21\u66f4\u65b0\u5305\u62ec\u589e\u52a0\u4e24\u4e2a\u65b0\u95ee\u9898\uff0c\u6d89\u53ca\u7b26\u5408\u6761\u4ef6\u7684\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\uff08QDMTT\uff09\u5b89\u5168\u6e2f\u7684\u8981\u6c42\uff0c\u8fd9\u4e9b\u8981\u6c42\u5305\u542b\u5728\u7b2c\u4e8c\u5957\u7ecf\u5408\u7ec4\u7ec7\u884c\u653f\u6307\u5357\u4e2d\uff0c\u4f5c\u4e3a\u51762024\u5e74\u7a0e\u5236\u6539\u9769\u7684\u4e00\u90e8\u5206\uff0c\u65e5\u672c\u4e8e2024\u5e74\u6625\u5b63\u901a\u8fc7\u4e86\u8be5\u6307\u5357\u3002<\/p>\n\n\n\n<p>QDMTT\u5b89\u5168\u6e2f\u514d\u9664\u4e86\u96c6\u56e2\u6839\u636e\u7b2c\u4e8c\u652f\u67f1GloBE\u89c4\u5219\u8ba1\u7b97\u5176\u7ecf\u8425\u6240\u5728\u53f8\u6cd5\u7ba1\u8f96\u533a\u6709\u6548\u7a0e\u7387(ETR)\u7684\u9700\u8981\uff0c\u524d\u63d0\u662f\u8be5\u53f8\u6cd5\u7ba1\u8f96\u533a\u9881\u5e03\u4e86\u6ee1\u8db3\u5b89\u5168\u6e2f\u8981\u6c42\u7684QDMTT\u3002\u7b26\u5408QDMTT\u5b89\u5168\u6e2f\u6761\u4ef6\u7684\u597d\u5904\u662f\uff0c\u96c6\u56e2\u53ea\u9700\u6839\u636e\u56fd\u5185QDMTT\u7acb\u6cd5\u4e3a\u8be5\u53f8\u6cd5\u7ba1\u8f96\u533a\u8ba1\u7b97\u4e00\u6b21ETR\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"curacao\"><strong>\u5e93\u62c9\u7d22\u5c9b<\/strong><\/h2>\n\n\n\n<p><strong>\u5e93\u62c9\u7d22\u5c9b\u8ba1\u5212\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e<\/strong><\/p>\n\n\n\n<p>\u636e\u6700\u8fd1\u7684\u62a5\u9053\uff0c\u5e93\u62c9\u7d22\u5c9b\u653f\u5e9c\u6b63\u8ba1\u5212\u5f15\u5165\u7a0e\u6536\u5236\u5ea6\u6539\u9769\uff0c\u4ee5\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff08GMT\uff09\u3002\u5f15\u516515%\u7684GMT\u88ab\u89c6\u4e3a\u653f\u5e9c2025\u8d22\u5e74\u9884\u7b97\u653f\u7b56\u7684\u4e00\u90e8\u5206\uff0c\u8be5\u653f\u7b56\u8fd8\u5305\u62ec\u9075\u5b88\u7ecf\u5408\u7ec4\u7ec7BEPS\u548c\u4fe1\u606f\u4ea4\u6362\u6807\u51c6\u7684\u5176\u4ed6\u63aa\u65bd\uff0c\u4ee5\u53ca\u901a\u8fc7\u7279\u522b\u7ecf\u6d4e\u533a\u52a0\u5f3a\u8d22\u653f\u8bbe\u65bd\u7684\u63aa\u65bd\u3002\u653f\u5e9c\u8ba1\u5212\u7684\u66f4\u591a\u7ec6\u8282\u5c06\u5728\u53d1\u5e03\u540e\u516c\u5e03\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"australia\"><strong>\u6fb3\u5927\u5229\u4e9a<\/strong><\/h2>\n\n\n\n<p><strong>\u6fb3\u5927\u5229\u4e9a\u652f\u6301\u7ecf\u5408\u7ec4\u7ec7\u9075\u5b88\u7a0e\u6536\u89c4\u5219\uff0c\u4f5c\u4e3a\u5bf9\u8de8\u56fd\u7a0e\u6536\u6539\u9769\u627f\u8bfa\u7684\u4e00\u90e8\u5206<\/strong><\/p>\n\n\n\n<p>\u6fb3\u5927\u5229\u4e9a\u7ade\u4e89\u3001\u6148\u5584\u548c\u8d22\u653f\u90e8\u52a9\u7406\u90e8\u957fAndrew Leigh\u53d1\u8868\u4e86\u4e00\u4efd<a href=\"https:\/\/ministers.treasury.gov.au\/ministers\/andrew-leigh-2022\/media-releases\/closing-door-multinational-tax-avoidance\" target=\"_blank\" rel=\"noreferrer noopener\">\u58f0\u660e<\/a>\uff0c\u5ba3\u5e03\u6fb3\u5927\u5229\u4e9a\u81f4\u529b\u4e8e\u8de8\u56fd\u7a0e\u6536\u6539\u9769\uff0c\u5e76\u7b7e\u7f72\u4e86\u4e00\u4efd\u652f\u6301\u7ecf\u5408\u7ec4\u7ec7\u7684\u201c\u9075\u5b88\u7a0e\u6536\u89c4\u5219\u201d\u7684\u58f0\u660e\u3002\u5982\u524d\u6240\u8ff0\uff0c\u7ecf\u5408\u7ec4\u7ec7\u4e8e2024\u5e749\u670819\u65e5\u4e3e\u884c<a href=\"https:\/\/www.oecd.org\/en\/topics\/sub-issues\/subject-to-tax-rule\/multilateral-convention-to-facilitate-the-implementation-of-the-pillar-two-subject-to-tax-rule.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u300a\u4fc3\u8fdb\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u7a0e\u6536\u89c4\u5219\u7684\u591a\u8fb9\u516c\u7ea6\u300b\uff08STTR MLI\uff09<\/a>\u7b7e\u5b57\u4eea\u5f0f\u3002\u6fb3\u5927\u5229\u4e9a\u53c2\u52a0\u4e86\u7b7e\u5b57\u4eea\u5f0f\uff0c\u4f46\u6ca1\u6709\u7b7e\u7f72\u6216\u8868\u793a\u6709\u610f\u7b7e\u7f72\u8be5\u516c\u7ea6\u3002<\/p>\n\n\n\n<p><strong>\u5173\u95ed\u8de8\u56fd\u907f\u7a0e\u4e4b\u95e8<\/strong><\/p>\n\n\n\n<p>\u963f\u5c14\u5df4\u5c3c\u65af\u653f\u5e9c\u4e3a\u786e\u4fdd\u4e16\u754c\u6700\u5927\u7684\u8de8\u56fd\u516c\u53f8\u7f34\u7eb3\u516c\u5e73\u7684\u7a0e\u6b3e\uff0c\u7ee7\u7eed\u5c65\u884c\u5bf9\u8de8\u56fd\u7a0e\u6536\u6539\u9769\u7684\u6301\u7eed\u627f\u8bfa\uff0c\u7b7e\u7f72\u4e86\u4e00\u4efd\u652f\u6301\u7ecf\u5408\u7ec4\u7ec7\u7684\u201c\u7a0e\u6536\u89c4\u5219\u201d\u7684\u58f0\u660e\u3002<\/p>\n\n\n\n<p>\u201c\u7a0e\u6536\u89c4\u5219\u201d\u5141\u8bb8\u53d1\u5c55\u4e2d\u56fd\u5bb6\u5728\u67d0\u4e9b\u7c7b\u578b\u7684\u6536\u5165\u672a\u6309\u6700\u4f4e\u7a0e\u7387\u5f81\u200b\u200b\u7a0e\u65f6\u9002\u7528\u201c\u8865\u7a0e\u201d\u3002<\/p>\n\n\n\n<p>\u5728\u7b7e\u7f72\u7ecf\u5408\u7ec4\u7ec7\u652f\u6301\u58f0\u660e\u4e4b\u524d\uff0c\u6fb3\u5927\u5229\u4e9a\u8bae\u4f1a\u5df2\u51fa\u53f0\u7acb\u6cd5\uff0c\u786e\u4fdd\u8de8\u56fd\u516c\u53f8\u652f\u4ed8\u5176\u516c\u5e73\u4efd\u989d\uff0c\u8fd9\u4e9b\u7acb\u6cd5\u5efa\u7acb\u5728\u4ee5\u4e0b\u5df2\u5b9e\u65bd\u7684\u63aa\u65bd\u4e4b\u4e0a\uff1a<\/p>\n\n\n\n<ul 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class=\"wp-block-heading\" id=\"finland\"><strong>\u82ac\u5170<\/strong><\/h2>\n\n\n\n<p><strong>\u82ac\u5170\u8bae\u4f1a\u5ba1\u8bae\u6700\u4f4e\u7a0e\u6cd5\u4fee\u6b63\u6848<\/strong><\/p>\n\n\n\n<p>\u82ac\u5170\u8d22\u653f\u90e8\u53d1\u5e03\u4e86\u5173\u4e8e<a href=\"https:\/\/www.eduskunta.fi\/FI\/vaski\/HallituksenEsitys\/Sivut\/HE_98+2024.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">HE 98\/2024 vp<\/a>\u6cd5\u6848\u8349\u6848\u7684<a href=\"https:\/\/tinyurl.com\/3f46j7by\" target=\"_blank\" rel=\"noreferrer noopener\">\u516c\u544a<\/a>\uff0c\u8be5\u6cd5\u6848\u4e8e2024\u5e749\u670820\u65e5\u63d0\u4ea4\u8bae\u4f1a\uff0c\u4ee5\u4fee\u8ba2\u300a\u6700\u4f4e\u7a0e\u6cd5\u300b\u3002\u6839\u636e2022\u5e7412\u670814\u65e5\u7684\u6b27\u76df\u7406\u4e8b\u4f1a\u6307\u4ee4\uff08EU\uff092022\/2523\uff0c2023\u5e74\u5e95\u901a\u8fc7\u4e86\u300a\u6700\u4f4e\u7a0e\u6cd5\u300b\uff0c\u4ee5\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u3002HE 98\/2024 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id=\"nine-jurisdictions\"><strong>\u7ecf\u5408\u7ec4\u7ec7-\u5df4\u5df4\u591a\u65af-\u4f2f\u5229\u5179-\u8d1d\u5b81-\u4f5b\u5f97\u89d2-\u521a\u679c\u6c11\u4e3b\u5171\u548c\u56fd-\u5370\u5ea6\u5c3c\u897f\u4e9a-\u7f57\u9a6c\u5c3c\u4e9a-\u5723\u9a6c\u529b\u8bfa-\u571f\u8033\u5176<\/strong><\/h2>\n\n\n\n<p><strong>\u4e5d\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u7b7e\u7f72\u591a\u8fb9\u6587\u4e66\u4ee5\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1STTR\uff0c\u53e6\u6709\u5341\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u8868\u793a\u6709\u610f\u7b7e\u7f72<\/strong><\/p>\n\n\n\n<p>\u7ba1\u8f96\u8303\u56f4\uff1a\u7ecf\u5408\u7ec4\u7ec7\u3001\u5df4\u5df4\u591a\u65af\u3001\u4f2f\u5229\u5179\u3001\u8d1d\u5b81\u3001\u4f5b\u5f97\u89d2\u3001\u521a\u679c\u6c11\u4e3b\u5171\u548c\u56fd\u3001\u5370\u5ea6\u5c3c\u897f\u4e9a\u3001\u7f57\u9a6c\u5c3c\u4e9a\u3001\u5723\u9a6c\u529b\u8bfa\u3001\u571f\u8033\u5176<\/p>\n\n\n\n<p>\u7ecf\u5408\u7ec4\u7ec7\u5ba3\u5e03\uff0c9\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u4e8e2024\u5e749\u670819\u65e5\u7b7e\u7f72\u4e86\u65b0\u7684<a href=\"https:\/\/www.oecd.org\/en\/topics\/sub-issues\/subject-to-tax-rule\/multilateral-convention-to-facilitate-the-implementation-of-the-pillar-two-subject-to-tax-rule.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u300a\u4fc3\u8fdb\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u7a0e\u6536\u89c4\u5219\u591a\u8fb9\u516c\u7ea6\u300b<\/a>\uff08STTR MLI\uff09\uff0c\u53e6\u670910\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u5730\u533a\u8868\u793a\u6709\u610f\u7b7e\u7f72\u30029\u4e2a\u7b7e\u7f72\u56fd\u5305\u62ec\u5df4\u5df4\u591a\u65af\u3001\u4f2f\u5229\u5179\u3001\u8d1d\u5b81\u3001\u4f5b\u5f97\u89d2\u3001\u521a\u679c\u6c11\u4e3b\u5171\u548c\u56fd\u3001\u5370\u5ea6\u5c3c\u897f\u4e9a\u3001\u7f57\u9a6c\u5c3c\u4e9a\u3001\u5723\u9a6c\u529b\u8bfa\u548c\u571f\u8033\u5176\u3002\u5df2\u8868\u793a\u6709\u610f\u7b7e\u7f72\u768410\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u5305\u62ec\u6bd4\u5229\u65f6\u3001\u4fdd\u52a0\u5229\u4e9a\u3001\u54e5\u65af\u8fbe\u9ece\u52a0\u3001\u8499\u53e4\u3001\u8461\u8404\u7259\u3001\u585e\u5185\u52a0\u5c14\u3001\u585e\u820c\u5c14\u3001\u6cf0\u56fd\u3001\u4e4c\u514b\u5170\u548c\u4e4c\u5179\u522b\u514b\u65af\u5766\u3002<\/p>\n\n\n\n<p><strong>\u65b0\u6761\u7ea6\u63a8\u8fdb\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u53d7\u4fdd\u62a4\u53d1\u5c55\u4e2d\u56fd\u5bb6\u7a0e\u57fa\u7684\u7a0e\u6536\u89c4\u5219\u7ea6\u675f<\/strong><\/p>\n\n\n\n<p>\u65e9\u524d\uff0c\u56fd\u9645\u793e\u4f1a\u91c7\u53d6\u4e86\u53e6\u4e00\u4e2a\u5177\u4f53\u884c\u52a8\uff0c\u901a\u8fc7\u5b9e\u65bd\u65b0\u7684\u7b2c\u4e8c\u652f\u67f1\u7a0e\u6536\u89c4\u5219\uff0c\u8fdb\u4e00\u6b65\u52a0\u5f3a\u5168\u7403\u6700\u4f4e\u7a0e\uff0c\u7279\u522b\u662f\u5bf9\u53d1\u5c55\u4e2d\u56fd\u5bb6\u800c\u8a00\uff0c\u786e\u4fdd\u66f4\u516c\u5e73\u3001\u66f4\u597d\u7684\u56fd\u9645\u7a0e\u6536\u5b89\u6392\u3002<\/p>\n\n\n\n<p>9\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u7b7e\u7f72\u4e86\u4e00\u9879\u65b0\u7684\u591a\u8fb9\u6761\u7ea6\uff0c\u5141\u8bb8\u65e9\u671f\u91c7\u7528\u8005\u8fc5\u901f\u5b9e\u65bd\u65b0\u7684\u7b2c\u4e8c\u652f\u67f1\u7a0e\u6536\u89c4\u5219\u3002<\/p>\n\n\n\n<p>OECD\/G20\u5173\u4e8eBEPS\u7684\u5305\u5bb9\u6027\u6846\u67b6\u6210\u5458\u5728\u534f\u5546\u4e00\u81f4\u7684\u57fa\u7840\u4e0a\u5546\u5b9a\u4e86<a href=\"https:\/\/www.oecd.org\/en\/topics\/sub-issues\/subject-to-tax-rule.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u300a\u7b2c\u4e8c\u652f\u67f1\u7a0e\u6536\u89c4\u5219\u300b<\/a>\uff08STTR\uff09\uff0c\u4ed6\u4eec\u8fd8\u901a\u8fc7\u4e86\u4e00\u9879\u9009\u62e9\u6027\u7684<a href=\"https:\/\/www.oecd.org\/en\/topics\/sub-issues\/subject-to-tax-rule\/multilateral-convention-to-facilitate-the-implementation-of-the-pillar-two-subject-to-tax-rule.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u300a\u4fc3\u8fdb\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5f81\u7a0e\u89c4\u5219\u7684\u591a\u8fb9\u516c\u7ea6\u300b<\/a>\uff08STTR MLI\uff09\uff0c\u4ee5\u4f7f\u8be5\u89c4\u5219\u80fd\u591f\u8fc5\u901f\u6709\u6548\u5730\u5b9e\u65bd\u3002<\/p>\n\n\n\n<p>\u300a\u7a0e\u6536\u89c4\u5219\u300b\u786e\u4fdd\u5bf9\u76f8\u5173\u8de8\u5883\u652f\u4ed8\u7684\u6700\u4f4e\u5f81\u7a0e\u6c34\u5e73\uff0c\u65e8\u5728\u9632\u6b62\u56e0\u56fd\u5bb6\u95f4\u7a0e\u6536\u5236\u5ea6\u5dee\u5f02\u800c\u5bfc\u81f4\u6536\u5165\u4ee5\u6781\u4f4e\u7a0e\u7387\u5f81\u7a0e\u6216\u6839\u672c\u4e0d\u5f81\u7a0e\u7684\u60c5\u51b5\u3002<\/p>\n\n\n\n<p>\u5305\u5bb9\u6027\u6846\u67b6\u6210\u5458\u5c06\u4f4e\u4e8e9%\u7684\u540d\u4e49\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u9002\u7528\u4e8e\u77ed\u671f\u7a0e\u6536\u51cf\u514d\u6240\u6db5\u76d6\u6536\u5165\uff0c\u5e76\u627f\u8bfa\u5e94\u8981\u6c42\u5c06\u77ed\u671f\u7a0e\u6536\u51cf\u514d\u7eb3\u5165\u4e0e\u5305\u5bb9\u6027\u6846\u67b6\u53d1\u5c55\u4e2d\u56fd\u5bb6\u6210\u5458\u7684\u53cc\u8fb9\u7a0e\u6536\u534f\u5b9a\u4e2d\u3002<\/p>\n\n\n\n<p>STTR\u5141\u8bb8\u53f8\u6cd5\u7ba1\u8f96\u533a\u201c\u9000\u7a0e\u201d\uff0c\u5176\u4e2d\u89c4\u5b9a\u7684\u6536\u5165\u7c7b\u522b\u7684\u540d\u4e49\u7a0e\u7387\u4f4e\u4e8eSTTR\u6700\u4f4e\u7a0e\u73879%\uff0c\u5e76\u4e14\u6839\u636e\u6761\u7ea6\u5df2\u653e\u5f03\u5bf9\u8be5\u6536\u5165\u7684\u56fd\u5185\u5f81\u7a0e\u6743\u3002<\/p>\n\n\n\n<p>STTR\u662f\u786e\u4fdd\u8de8\u56fd\u4f01\u4e1a\u5168\u7403\u6700\u4f4e\u7a0e\u4e00\u63fd\u5b50\u89c4\u5219\u7684\u4e00\u90e8\u5206\u3002STTR\u8865\u5145\u5e76\u4f18\u5148\u4e8e\u8be5\u65b9\u6848\u4e2d\u5546\u5b9a\u7684\u5176\u4ed6\u89c4\u5219\uff0c\u65e8\u5728\u5e2e\u52a9\u5305\u5bb9\u6027\u6846\u67b6\u53d1\u5c55\u4e2d\u56fd\u5bb6\u6210\u5458\u4fdd\u62a4\u5176\u7a0e\u57fa\u3002\u5305\u5bb9\u6027\u6846\u67b6\u768470\u591a\u4e2a\u53d1\u5c55\u4e2d\u56fd\u5bb6\u6210\u5458\u6709\u8d44\u683c\u6839\u636e\u77ed\u671f\u6280\u672f\u62a5\u544a\u7684\u627f\u8bfa\uff0c\u8981\u6c42\u5c06\u77ed\u671f\u6280\u672f\u62a5\u544a\u7eb3\u5165\u5176\u4e0e\u5305\u5bb9\u6027\u6846\u67b6\u5176\u4ed6\u6210\u5458\u7684\u534f\u8bae\u4e2d\u3002<\/p>\n\n\n\n<p>\u53d1\u5c55\u4e2d\u56fd\u5bb6\u5f80\u5f80\u662f\u5927\u91cf\u5bf9\u5916\u652f\u4ed8\u7684\u6765\u6e90\uff0c\u8fd9\u4e9b\u652f\u4ed8\u53ef\u80fd\u9700\u8981\u4f4e\u7a0e\u6216\u514d\u7a0e\u3002STTR\u4e3a\u53d1\u5c55\u4e2d\u56fd\u5bb6\u63d0\u4f9b\u4e86\u4e00\u79cd\u66f4\u7b80\u5355\u7684\u5de5\u5177\uff0c\u901a\u8fc7\u5728\u53d7\u63f4\u56fd\u7ba1\u8f96\u8303\u56f4\u5185\u5bf9\u4efb\u4f55\u6b64\u7c7b\u4ed8\u6b3e\u5f81\u7a0e\uff0c\u5e2e\u52a9\u4fdd\u62a4\u5176\u7a0e\u57fa\uff0c\u4ece\u800c\u786e\u4fdd\u4ed6\u4eec\u83b7\u5f97\u516c\u5e73\u7684\u7a0e\u6536\u4efd\u989d\u3002<\/p>\n\n\n\n<p>STTR\u53ef\u4ee5\u901a\u8fc7\u52a0\u5165STTR MLI\u6216\u901a\u8fc7\u53cc\u8fb9\u7a0e\u6536\u534f\u8bae\u4fee\u6b63\u6848\u6765\u5b9e\u65bd\u3002<a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-sub-issues\/sttr\/participants-sttr-mli-signing-ceremony-september-2024.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u79ef\u6781\u53c2\u4e0e<\/a>\uff0c\u8bc1\u660e\u5305\u5bb9\u6027\u6846\u67b6\u6210\u5458\u5bf9STTR\u653f\u7b56\u76ee\u6807\u7684\u575a\u5b9a\u627f\u8bfa\u3002\u5728\u7b7e\u7f72\u4eea\u5f0f\u4e0a\uff0c\u5305\u5bb9\u6027\u6846\u67b6\u7684<a href=\"https:\/\/www.oecd.org\/content\/dam\/oecd\/en\/topics\/policy-sub-issues\/sttr\/sttr-mli-signatories-and-parties.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u5305\u5bb9\u6027\u6846\u67b6\u768419\u540d\u6210\u5458<\/a>\u53c2\u52a0\u4e86\u4eea\u5f0f\uff0c\u5728\u5185\u90e8\u6d41\u7a0b\u5b8c\u6210\u540e\u7acb\u5373\u7b7e\u7f72\u6216\u8868\u793a\u6709\u610f\u7b7e\u7f72STTR MLI\u3002\u7b7e\u5b57\u4eea\u5f0f\u662f\u53d1\u5c55\u4e2d\u56fd\u5bb6\u5728\u5b9e\u65bd<a href=\"https:\/\/www.oecd.org\/tax\/beps\/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u201c\u5e94\u5bf9\u7ecf\u6d4e\u6570\u5b57\u5316\u5e26\u6765\u7684\u7a0e\u6536\u6311\u6218\u7684\u53cc\u652f\u67f1\u89e3\u51b3\u65b9\u6848\u201d<\/a>\u7b2c\u4e8c\u652f\u67f1\u65b9\u9762\u7684\u4e00\u4e2a\u91cd\u8981\u91cc\u7a0b\u7891\u3002<\/p>\n\n\n\n<p>\u7ecf\u5408\u7ec4\u7ec7\u79d8\u4e66\u957fMathias Cormann\u8868\u793a\uff1a\u201c\u76ee\u524d\uff0c\u53d1\u5c55\u4e2d\u56fd\u5bb6\u56e0\u8de8\u56fd\u4f01\u4e1a\u7684\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u800c\u635f\u5931\u4e86\u5927\u91cf\u6536\u5165\u3002\u4e0e\u53d1\u8fbe\u53f8\u6cd5\u7ba1\u8f96\u533a\u76f8\u6bd4\uff0c\u5b83\u4eec\u66f4\u5bb9\u6613\u53d7\u5230\u8fd9\u4e9b\u505a\u6cd5\u7684\u5f71\u54cd\u3002\u591a\u8fb9\u6587\u4e66\u5373\u5c06\u751f\u6548\u5c06\u4ea7\u751f\u771f\u6b63\u5207\u5b9e\u7684\u5f71\u54cd\uff0c\u4f7f\u53d1\u5c55\u4e2d\u56fd\u5bb6\u80fd\u591f\u8981\u6c42\u5c06\u7a0e\u6536\u89c4\u5219\u81ea\u52a8\u7eb3\u5165\u4e0e\u5305\u5bb9\u6027\u6846\u67b6\u53d1\u8fbe\u56fd\u5bb6\u6210\u5458\u7684\u53cc\u8fb9\u7a0e\u6536\u6761\u7ea6\uff0c\u786e\u4fdd\u6bcf\u65b9\u90fd\u80fd\u4ece\u6b63\u5728\u5236\u5b9a\u7684\u57fa\u4e8e\u5171\u8bc6\u7684\u89e3\u51b3\u65b9\u6848\u4e2d\u53d7\u76ca\uff0c\u4ee5\u4f7f\u5168\u7403\u7a0e\u6536\u5236\u5ea6\u5728\u65e5\u76ca\u5168\u7403\u5316\u548c\u6570\u5b57\u5316\u7684\u4e16\u754c\u7ecf\u6d4e\u4e2d\u66f4\u52a0\u516c\u5e73\u548c\u6709\u6548\u3002\u4eca\u5929\u7684\u7b7e\u5b57\u4eea\u5f0f\u662f\u5b9e\u65bd\u53cc\u652f\u67f1\u89e3\u51b3\u65b9\u6848\u7684\u53c8\u4e00\u4e2a\u91cd\u8981\u91cc\u7a0b\u7891\uff0c\u89e3\u51b3\u65b9\u6848\u65e8\u5728\u7a33\u5b9a\u5168\u7403\u7a0e\u6536\u683c\u5c40\uff0c\u51cf\u5c11\u8de8\u56fd\u516c\u53f8\u5229\u6da6\u8f6c\u79fb\u7684\u52a8\u673a\uff0c\u904f\u5236\u6709\u5bb3\u7684\u7a0e\u6536\u7ade\u4e89\uff0c\u6d88\u9664\u5404\u56fd\u63d0\u4f9b\u4f4e\u6216\u65e0\u516c\u53f8\u7a0e\u5b89\u6392\u4ee5\u6362\u53d6\u6295\u8d44\u7684\u4e0d\u9002\u5f53\u538b\u529b\uff0c\u5e76\u5e2e\u52a9\u4e3a\u4e16\u754c\u5404\u56fd\u653f\u5e9c\u521b\u9020\u91cd\u8981\u7684\u989d\u5916\u6536\u5165\u3002\u201d<\/p>\n\n\n\n<p>STTR MLI\u7684\u6587\u672c\u3001\u89e3\u91ca\u58f0\u660e\u3001\u80cc\u666f\u4fe1\u606f\u3001\u6570\u636e\u5e93\u4ee5\u53ca\u5404\u7b7e\u7f72\u65b9\u548c\u5f53\u4e8b\u65b9\u7684\u7acb\u573a\u53ef\u5728\u4ee5\u4e0b\u7f51\u5740\u83b7\u5f97<a href=\"https:\/\/oe.cd\/sttr-mli\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/oe.cd\/sttr-mli<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"us\"><strong>\u7f8e\u56fd<\/strong><\/h2>\n\n\n\n<p><strong>\u7f8e\u56fd\u4f17\u8bae\u9662\u5171\u548c\u515a\u4eba\u8868\u793a\u652f\u6301\u6bd4\u5229\u65f6\u5baa\u6cd5\u6cd5\u9662\u63d0\u8d77\u7684\u8bc9\u8bbc\uff0c\u6311\u6218\u4f4e\u7a0e\u652f\u4ed8\u89c4\u5219<\/strong><\/p>\n\n\n\n<p>\u7f8e\u56fd\u4f17\u8bae\u9662\u7b79\u6b3e\u59d4\u5458\u4f1a\u4e3b\u5e2dJason Smith\u548c\u5176\u4ed6\u4f17\u8bae\u9662\u5171\u548c\u515a\u4eba\u5df2\u81f4\u51fd\u7ecf\u5408\u7ec4\u7ec7\u79d8\u4e66\u957fMathias 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class=\"wp-block-heading\" id=\"uk\"><strong>\u82f1\u56fd<\/strong><\/h2>\n\n\n\n<p><strong>\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\u5c31\u8de8\u56fd\u8865\u8db3\u7a0e\u548c\u56fd\u5185\u8865\u8db3\u7a0e\u7684\u8fdb\u9636\u6307\u5bfc\u8349\u6848\u8fdb\u884c\u54a8\u8be2<\/strong><\/p>\n\n\n\n<p>\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\u5df2\u5c31\u300a\u8de8\u56fd\u8865\u8db3\u7a0e\u548c\u56fd\u5185\u8865\u8db3\u7a0e\u6307\u5357\u300b\u7684\u8fdb\u9636\u8349\u6848\u5c55\u5f00<a href=\"https:\/\/www.gov.uk\/government\/consultations\/multinational-top-up-tax-and-domestic-top-up-tax-further-draft-guidance\" target=\"_blank\" rel=\"noreferrer noopener\">\u54a8\u8be2<\/a>\u00a0\uff0c\u5305\u62ec\u624b\u518c\u7684\u65b0\u9875\u9762\u548c\u66f4\u65b0\u9875\u9762\u3002\u54a8\u8be2\u5c06\u4e8e2024\u5e7410\u670823\u65e5\u7ed3\u675f\u3002<\/p>\n\n\n\n<p><strong>\u8de8\u56fd\u8865\u8db3\u7a0e\u548c\u56fd\u5185\u8865\u8db3\u7a0e\u2014\u2014\u8fdb\u9636\u6307\u5bfc\u8349\u6848<\/strong><\/p>\n\n\n\n<p><strong>\u54a8\u8be2\u8bf4\u660e<\/strong><\/p>\n\n\n\n<p>\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\u53d1\u5e03\u4e86\u5173\u4e8e\u8de8\u56fd\u8865\u8db3\u7a0e\u548c\u56fd\u5185\u8865\u8db3\u7a0e\u7684\u8fdb\u9636\u6307\u5bfc\u8349\u6848\u3002\u9664\u4e86\u65b0\u8d77\u8349\u7684\u9875\u9762\u5916\uff0c\u672c\u6b21\u53d1\u5e03\u7684\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\u6307\u5bfc\u624b\u518c\u8349\u6848\u8fd8\u5305\u62ec\u6240\u6709\u4e4b\u524d\u53d1\u5e03\u7684\u9875\u9762\uff08\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\u5305\u62ec\u66f4\u65b0\uff09\u3002<\/p>\n\n\n\n<p>\u82f1\u56fd\u7a0e\u52a1\u6d77\u5173\u603b\u7f72\u9080\u8bf7\u5229\u76ca\u76f8\u5173\u8005\u5bf9\u672c\u6307\u5357\u8349\u6848\u53d1\u8868\u610f\u89c1\u3002\u5728\u5ba1\u67e5\u4e86\u54a8\u8be2\u7b54\u590d\u540e\uff0c\u5c06\u5f00\u59cb\u51fa\u7248\u8be5\u624b\u518c\u3002<\/p>\n\n\n\n<p>\u968f\u540e\u5c06\u5728\u9002\u5f53\u65f6\u5019\u8865\u5145\u53d1\u5e03\u6307\u5bfc\u8349\u6848\u3002\u8fd9\u5c06\u5305\u62ec\u5173\u4e8e\u6d41\u901a\u5b9e\u4f53\u3001\u5408\u8d44\u4f01\u4e1a\u3001\u4fdd\u9669\u4e1a\u3001\u989d\u5916\u8865\u5145\u91d1\u989d\u548c\u4f4e\u7a0e\u652f\u4ed8\u89c4\u5219\uff08UTPR\uff09\u7684\u5269\u4f59\u6307\u5bfc\u8349\u6848\u3002<\/p>\n\n\n\n<p><strong>\u6587\u4ef6<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/assets.publishing.service.gov.uk\/media\/66e2cd460d913026165c3d48\/Multinational_Top-up_Tax_and_Domestic_Top-up_Tax_-_further_guidance_September_2024_DRAFT.odt\" target=\"_blank\" rel=\"noreferrer noopener\">\u8de8\u56fd\u8865\u8db3\u7a0e\u548c\u56fd\u5185\u8865\u8db3\u7a0e\u2014\u20142024\u5e749\u6708\u8349\u6848\u7684\u8fdb\u9636\u6307\u5bfc<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"seychelles\" style=\"font-size:28px\"><strong>\u585e\u820c\u5c14-\u7ecf\u5408\u7ec4\u7ec7<\/strong><\/h2>\n\n\n\n<p><strong>\u585e\u820c\u5c14\u5c06\u7b7e\u7f72\u53d7\u7a0e\u6536\u89c4\u5219\u7ea6\u675f\u7684\u7b2c\u4e8c\u652f\u67f1\u591a\u8fb9\u6587\u4e66<\/strong><\/p>\n\n\n\n<p>2024\u5e749\u670811\u65e5\uff0c\u585e\u820c\u5c14\u5185\u9601\u6279\u51c6\u7b7e\u7f72\u300a\u4fc3\u8fdb\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u7a0e\u6536\u89c4\u5219\u591a\u8fb9\u516c\u7ea6\u300b\uff08STTR MLI\uff09\u3002STTR 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class=\"wp-block-heading\"><strong>\u4fdd\u52a0\u5229\u4e9a<\/strong><\/h2>\n\n\n\n<p id=\"bulgaria\"><strong>\u4fdd\u52a0\u5229\u4e9a\u5c06\u7b7e\u7f72\u53d7\u7a0e\u6536\u89c4\u5219\u7ea6\u675f\u7684\u7b2c\u4e8c\u652f\u67f1\u591a\u8fb9\u6587\u4e66<\/strong><\/p>\n\n\n\n<p>2024\u5e749\u670811\u65e5\uff0c\u4fdd\u52a0\u5229\u4e9a\u90e8\u957f\u7406\u4e8b\u4f1a\u7b7e\u7f72\u4e00\u4efd\u300a\u4fc3\u8fdb\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u7a0e\u6536\u89c4\u5219\u591a\u8fb9\u516c\u7ea6\u300b\uff08STTR MLI\uff09\u7684\u610f\u5411\u4e66\u3002STTR MLI\u65e8\u5728\u5e2e\u52a9\u53d1\u5c55\u4e2d\u56fd\u5bb6\u4fdd\u62a4\u5176\u7a0e\u57fa\uff0c\u5e76\u5141\u8bb8\u5728\u73b0\u6709\u7684\u53cc\u8fb9\u7a0e\u6536\u6761\u7ea6\u4e2d\u5b9e\u65bdSTTR\uff0c\u800c\u65e0\u9700\u8fdb\u884c\u53cc\u8fb9\u8c08\u5224\u3002\u5b83\u5305\u62ec\u5141\u8bb8\u6765\u6e90\u53f8\u6cd5\u7ba1\u8f96\u533a\u201c\u9000\u7a0e\u201d\u7684\u89c4\u5b9a\uff0c\u5176\u4e2d\u89c4\u5b9a\u7684\u96c6\u56e2\u5185\u90e8\u6db5\u76d6\u6536\u5165\u7c7b\u522b\u7684\u540d\u4e49\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u4f4e\u4e8eSTTR\u6700\u4f4e\u7a0e\u73879%\uff0c\u5e76\u4e14\u6839\u636e\u7a0e\u6536\u534f\u5b9a\u5df2\u653e\u5f03\u5bf9\u8be5\u6536\u5165\u7684\u56fd\u5185\u5f81\u7a0e\u6743\u3002\u4f8b\u5982\uff0c\u5982\u679c\u4ed8\u6b3e\u4eba\u7ba1\u8f96\u533a\u53ef\u4ee5\u6839\u636e\u6761\u7ea6\u5bf9\u6240\u6db5\u76d6\u7684\u6536\u5165\u652f\u4ed8\u5f81\u65365%\u9884\u6263\u7a0e\uff0c\u6536\u6b3e\u4eba\u5219\u9700\u7f34\u7eb31%\u7684\u540d\u4e49\u7a0e\u7387\uff0c\u4ed8\u6b3e\u4eba\u7ba1\u8f96\u533a\u4fdd\u75595%\u7684\u9884\u6263\u7a0e\u6743\uff0c\u5e76\u53ef\u4ee5\u6839\u636eSTTR\u5f81\u6536\u76f8\u5f53\u4e8e\u6240\u6db5\u76d6\u6536\u5165\u91d1\u989d3%\u7684\u989d\u5916\u7a0e\uff089%-5%-1%=3%\uff09\u3002STTR\u4f18\u5148\u4e8eGloBE\u89c4\u5219\uff08IIR\u548cUTPR\uff09\uff0c\u5e76\u53ef\u4f5c\u4e3a\u8fd9\u4e9b\u89c4\u5219\u4e0b\u7684\u6db5\u76d6\u7a0e\u62b5\u6263\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"portugal\"><strong>\u8461\u8404\u7259<\/strong><\/h2>\n\n\n\n<p><strong>\u8461\u8404\u7259\u90e8\u957f\u7406\u4e8b\u4f1a\u6838\u51c6\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684\u6cd5\u5f8b\u8349\u6848<\/strong><\/p>\n\n\n\n<p>\u57282024\u5e749\u670811\u65e5\u4e3e\u884c\u7684<a href=\"https:\/\/tinyurl.com\/yc4masfe\" target=\"_blank\" rel=\"noreferrer noopener\">\u4f1a\u8bae<\/a>\u4e0a\uff0c\u8461\u8404\u7259\u90e8\u957f\u7406\u4e8b\u4f1a\u6839\u636e2022\u5e7412\u670814\u65e5\u7684\u6b27\u76df\u7406\u4e8b\u4f1a\u6307\u4ee4\uff08EU\uff092022\/2523\u6279\u51c6\u4e86\u5173\u4e8e\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u7684<a href=\"https:\/\/tinyurl.com\/pyn697w2\" target=\"_blank\" rel=\"noreferrer noopener\">\u7b2c21\/XVI\/1\u53f7\u6cd5\u5f8b\u8349\u6848<\/a>\uff0c\u8be5\u8349\u6848\u4e8e\u540c\u65e5\u63d0\u4ea4\u8bae\u4f1a\u3002\u8be5\u6cd5\u5f8b\u8349\u6848\u5305\u62ec\u5f15\u5165\u7b2c\u4e8c\u652f\u67f1\u6536\u5165\u5305\u5bb9\u6027\u89c4\u5219\uff08IIR\uff09\u548c\u4f4e\u7a0e\u652f\u4ed8\u89c4\u5219\uff08UTPR\uff09\uff0c\u4ee5\u786e\u4fdd\u5728\u6700\u8fd1\u56db\u4e2a\u8d22\u653f\u5e74\u5ea6\u4e2d\u7684\u81f3\u5c11\u4e24\u4e2a\u8d22\u653f\u5e74\u5ea6\uff0c\u5e74\u7efc\u5408\u6536\u5165\u81f3\u5c11\u4e3a7.5\u4ebf\u6b27\u5143\u7684\u8de8\u56fd\u516c\u53f8\u96c6\u56e2\u7684\u6700\u4f4e\u7a0e\u7387\u4e3a15%\u3002\u8be5\u6cd5\u5f8b\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\u8bae\u4f1a\u6279\u51c6\u5e76\u5728\u5b98\u65b9\u516c\u62a5\u4e0a\u516c\u5e03\u540e\uff0cIIR\u548cQDMTT\u5c06\u9002\u7528\u4e8e2024\u5e741\u67081\u65e5\u5f00\u59cb\u7684\u8d22\u5e74\uff0c\u800cUTPR\u901a\u5e38\u9002\u7528\u4e8e2025\u5e741\u67082\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u8d22\u5e74\u3002\u7136\u800c\uff0c\u5bf9\u4e8e\u6700\u7ec8\u6bcd\u516c\u53f8\u4f4d\u4e8e\u5df2\u884c\u4f7f\u6307\u4ee4\u7b2c50\u6761\u5141\u8bb8\u7684IIR\u548cUTPR\u5ef6\u671f\u7533\u8bf7\u9009\u62e9\u6743\u7684\u6b27\u76df\u6210\u5458\u56fd\u7684\u96c6\u56e2\u5b9e\u4f53\uff0cUTPR\u5c06\u9002\u7528\u4e8e2024\u5e741\u67081\u65e5\u6216\u4e4b\u540e\u5f00\u59cb\u7684\u7eb3\u7a0e\u5e74\u5ea6\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"singapore\"><strong>\u65b0\u52a0\u5761<\/strong><\/h2>\n\n\n\n<p><strong>\u65b0\u52a0\u5761\u8bae\u4f1a\u8003\u8651\u4e3a\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u548c2024\u5e74\u9884\u7b97\u63aa\u65bd\u5236\u5b9a\u7acb\u6cd5<\/strong><\/p>\n\n\n\n<p>\u65b0\u52a0\u5761\u8bae\u4f1a\u6b63\u5728\u8003\u8651\u7acb\u6cd5\u5f15\u5165\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff0c\u5e76\u5b9e\u65bd2024\u5e74\u9884\u7b97\u58f0\u660e\u4e2d\u5ba3\u5e03\u7684\u7a0e\u6536\u63aa\u65bd\uff08<a href=\"https:\/\/www.orbitax.com\/news\/archive.php\/Overview-of-Tax-Changes-in-Sin-54987\" target=\"_blank\" rel=\"noreferrer noopener\">\u5148\u524d\u62a5\u9053<\/a>\uff09\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/tinyurl.com\/57f8kr3k\" target=\"_blank\" rel=\"noreferrer noopener\">\u300a2024\u5e74\u8de8\u56fd\u4f01\u4e1a\uff08\u6700\u4f4e\u7a0e\uff09\u6cd5\u6848\u300b\uff08\u7b2c33\/2024\u53f7\u6cd5\u6848\uff09<\/a>\uff1b<\/li>\n\n\n\n<li><a href=\"https:\/\/tinyurl.com\/5cjbb794\" target=\"_blank\" rel=\"noreferrer noopener\">\u300a2024\u5e74\u6240\u5f97\u7a0e\uff08\u4fee\u8ba2\uff09\u6cd5\u6848\u300b\uff08\u7b2c32\/3024\u53f7\u6cd5\u6848\uff09<\/a><\/li>\n<\/ul>\n\n\n\n<p>\u8fd9\u4e24\u9879\u6cd5\u6848\u5747\u4e8e2024\u5e749\u67089\u65e5\u63d0\u51fa\uff0c\u5e76\u5df2\u901a\u8fc7\u4e00\u8bfb\u3002\u6761\u4f8b\u8349\u6848\u7684\u4e8c\u8bfb\u5c06\u5728\u4e0b\u6b21\u4f1a\u8bae\u4e0a\u5b8c\u6210\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"united-nations\"><strong>\u8054\u5408\u56fd<\/strong><\/h2>\n\n\n\n<p><strong>\u56fd\u9645\u516c\u53f8\u7a0e\u6539\u9769\u72ec\u7acb\u59d4\u5458\u4f1a\u5efa\u8bae\u8054\u5408\u56fdSTTR\u53d6\u4ee3\u7ecf\u5408\u7ec4\u7ec7\u7248\u672c<\/strong><\/p>\n\n\n\n<p>\u56fd\u9645\u516c\u53f8\u7a0e\u6539\u9769\u72ec\u7acb\u59d4\u5458\u4f1a\uff08ICRICT\uff09\u53d1\u5e03\u4e86\u4e00\u4efd<a href=\"https:\/\/www.icrict.com\/international-tax-reform\/the-subject-to-tax-rule-a-comparison-of-the-oecd-and-un-versions\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u62a5\u544a<\/a>\uff0c\u5bf9\u7ecf\u5408\u7ec4\u7ec7\u548c\u8054\u5408\u56fd\u7248\u672c\u7684\u300a\u7a0e\u6536\u89c4\u5219\u300b\uff08STTR\uff09\u8fdb\u884c\u4e86\u6bd4\u8f83\u3002\u8fd9\u4e24\u4e2a\u7248\u672c\u57fa\u672c\u4e0a\u90fd\u5141\u8bb8\u6765\u6e90\u56fd\u5bf9\u7a0e\u6536\u534f\u5b9a\u4e0b\u7684\u4ed8\u6b3e\u5f81\u6536\u6700\u4f4e\u9650\u5ea6\u7684\u7a0e\u6b3e\uff0c\u524d\u63d0\u662f\u4ed8\u6b3e\u5728\u6536\u6b3e\u4eba\u6240\u5728\u56fd\u7684\u7a0e\u7387\u8f83\u4f4e\u6216\u4e0d\u5f81\u7a0e\u3002\u5728\u62a5\u544a\u4e2d\uff0cICRICT\u5efa\u8bae\u53d1\u5c55\u4e2d\u56fd\u5bb6\u5728\u5176\u7a0e\u6536\u534f\u5b9a\u4e2d\u5f15\u5165\u8054\u5408\u56fdSTTR\u3002<\/p>\n\n\n\n<p>\u5bfc\u8a00<\/p>\n\n\n\n<p>\u5728\u8fc7\u53bb\u7684\u51e0\u5341\u5e74\u91cc\uff0c\u5404\u56fd\u4e4b\u95f4\u7b7e\u7f72\u7684\u53cc\u91cd\u5f81\u7a0e\u6761\u7ea6\u6570\u91cf\u8fc5\u901f\u589e\u52a0\uff0c\u4ece\u5168\u7403\u7ea6500\u4e2a\u589e\u52a0\u52303000\u591a\u4e2a\u3002\u8fd9\u4e9b\u6761\u7ea6\u6700\u521d\u662f\u4e3a\u4e86\u9632\u6b62\u4e0d\u540c\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u53cc\u91cd\u5f81\u7a0e\u800c\u63d0\u51fa\u7684\uff0c\u5982\u4eca\u5df2\u6210\u4e3a\u901a\u8fc7\u964d\u4f4e\u53d1\u5c55\u4e2d\u56fd\u5bb6\u589e\u52a0\u6536\u5165\u7684\u80fd\u529b\u6765\u52a0\u5267\u5168\u7403\u4e0d\u5e73\u7b49\u7684\u5de5\u5177\u3002<\/p>\n\n\n\n<p>\u7531\u6b64\u4ea7\u751f\u7684\u53cc\u8fb9\u7a0e\u6536\u534f\u5b9a\u7f51\u7edc\u504f\u5411\u4e8e\u5c45\u6c11\u56fd\uff08\u8de8\u56fd\u516c\u53f8\u53ca\u5176\u4e2d\u4ecb\u673a\u6784\u7684\u6240\u5728\u5730\uff09\u7684\u9700\u6c42\u3002\u8fd9\u662f\u901a\u8fc7\u964d\u4f4e\u96c6\u56e2\u5185\u90e8\u4ed8\u6b3e\uff08\u5982\u5229\u606f\u3001\u80a1\u606f\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\uff09\u7684\u9884\u6263\u7a0e\u7387\u7684\u89c4\u5219\u6765\u5b9e\u73b0\u7684\uff0c\u8fd9\u4e9b\u4ed8\u6b3e\u4ece\u7ecf\u6d4e\u6d3b\u52a8\u53d1\u751f\u7684\u56fd\u5bb6\uff08\u6765\u6e90\u56fd\uff09\u6d41\u5411\u8de8\u56fd\u516c\u53f8\u7684\u6bcd\u56fd\u6216\u4f4d\u4e8e\u4f4e\u7a0e\u7ba1\u8f96\u533a\u7684\u79bb\u5cb8\u4e2d\u4ecb\u673a\u6784\u3002<\/p>\n\n\n\n<p>\u8de8\u56fd\u516c\u53f8\u5229\u7528\u4f4e\u7a0e\u6536\u7ba1\u8f96\u533a\u6765\u6784\u5efa\u96c6\u56e2\u5185\u90e8\u652f\u4ed8\u7684\u80fd\u529b\u5f80\u5f80\u5bfc\u81f4\u4f4e\u6216\u53cc\u91cd\u4e0d\u5f81\u7a0e\uff0c\u5e76\u5bfc\u81f4\u6765\u6e90\u56fd\u7684\u6536\u5165\u635f\u5931\u3002<\/p>\n\n\n\n<p>\u4e3a\u4e86\u786e\u4fdd\u96c6\u56e2\u5185\u90e8\u652f\u4ed8\u7684\u6700\u4f4e\u7a0e\u6536\u6c34\u5e73\uff0cG20\/OECD\u5305\u5bb9\u6027\u6846\u67b6\uff08G20\/OECD 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id=\"switzerland\"><strong>\u745e\u58eb<\/strong><\/h2>\n\n\n\n<p><strong>\u745e\u58eb\u8054\u90a6\u59d4\u5458\u4f1a\u51b3\u5b9a\u57282025\u5e74\u5b9e\u65bd\u7b2c\u4e8c\u652f\u67f1\u6536\u5165\u5305\u5bb9\u6027\u89c4\u5219<\/strong><\/p>\n\n\n\n<p>\u745e\u58eb\u8054\u90a6\u59d4\u5458\u4f1a<a href=\"https:\/\/www.admin.ch\/gov\/en\/start\/documentation\/media-releases.msg-id-102345.html\" target=\"_blank\" rel=\"noreferrer 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class=\"wp-block-heading\" id=\"brazil\"><strong>\u5df4\u897f<\/strong><\/h2>\n\n\n\n<p><strong>\u6700\u65b0\u6d88\u606f\uff0c\u5df4\u897f\u653f\u5e9c\u8003\u8651\u589e\u7a0e\u548c\u5b9e\u65bd\u5168\u7403\u6700\u4f4e\u7a0e\u4ee5\u589e\u52a0\u6536\u5165<\/strong><\/p>\n\n\n\n<p>\u5982\u524d\u6240\u8ff0\uff0c\u5df4\u897f\u653f\u5e9c\u6b63\u5bfb\u6c42\u589e\u52a0\u7a0e\u6536\u6536\u5165\uff0c\u4ee5\u652f\u4ed8\u53c2\u8bae\u9662\u6700\u8fd1\u6279\u51c6\u7684\u793e\u4f1a\u603b\u6536\u5165\uff08\u6536\u5165\uff09\u53ef\u9009\u5236\u5ea6\uff08CPRB\uff09\u90e8\u5206\u5ef6\u671f\u7684\u8d39\u7528\u3002\u8fd9\u5305\u62ec\u63d0\u9ad8\u51c0\u80a1\u672c\u5229\u606f\u9884\u6263\u7a0e\u7387\uff08JCP\uff09\u548c\u5229\u6da6\u793e\u4f1a\u8d21\u732e\u7387\uff08CSLL\uff09\u7684\u8ba1\u5212\u30022024\u5e748\u670830\u65e5\uff0c\u4e3a\u6b64\u76ee\u7684\u5411\u56fd\u6c11\u8bae\u4f1a\u63d0\u4ea4\u4e86\u4e00\u4efd\u6cd5\u6848\u8349\u6848\u3002\u5173\u4e8eJCP\uff0c\u8be5\u6cd5\u6848\u8349\u6848\u5c06\u628aJCP\u7684\u9884\u6263\u7a0e\u7387\u4ece15%\u63d0\u9ad8\u523020%\u3002\u5173\u4e8eCSLL\uff0c\u8be5\u6cd5\u6848\u8349\u6848\u5c06\u6682\u65f6\u63d0\u9ad8CSLL\u8d39\u7387\uff0c\u76f4\u81f32025\u5e74\u5e95\uff1a<\/p>\n\n\n\n<ul 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id=\"singapore2\"><strong>\u65b0\u52a0\u5761<\/strong><\/h2>\n\n\n\n<p><strong>\u65b0\u52a0\u5761\u53d1\u5e03\u5173\u4e8e\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\u548c2024\u5e74\u9884\u7b97\u63aa\u65bd\u7acb\u6cd5\u7684\u54a8\u8be2\u56de\u5e94\u6458\u8981<\/strong><\/p>\n\n\n\n<p>\u65b0\u52a0\u5761\u8d22\u653f\u90e8\u53d1\u5e03\u4e86<a href=\"https:\/\/tinyurl.com\/mtth6kbn\" target=\"_blank\" rel=\"noreferrer noopener\">\u300a2024\u5e74\u8de8\u56fd\u4f01\u4e1a\uff08\u6700\u4f4e\u7a0e\uff09\u6cd5\u6848\u8349\u6848\u548c\u6240\u5f97\u7a0e\uff08\u4fee\u6b63\u6848\uff09\u6cd5\u6848\u516c\u4f17\u54a8\u8be2\u56de\u590d\u6458\u8981\u300b<\/a>\u3002\u5982\u524d\u6240\u8ff0\uff0c\u7acb\u6cd5\u8349\u6848\u89c4\u5b9a\u5f15\u5165\u7b2c\u4e8c\u652f\u67f1\u5168\u7403\u6700\u4f4e\u7a0e\uff0c\u5e76\u5b9e\u65bd\u4f5c\u4e3a2024\u5e74\u9884\u7b97\u58f0\u660e\u4e00\u90e8\u5206\u5ba3\u5e03\u7684\u7a0e\u6536\u63aa\u65bd\uff08<a href=\"https:\/\/www.orbitax.com\/news\/archive.php\/Overview-of-Tax-Changes-in-Sin-54987\" target=\"_blank\" rel=\"noreferrer noopener\">\u5148\u524d\u62a5\u9053<\/a>\uff09\u3002<\/p>\n\n\n\n<p>&#8212;<\/p>\n\n\n\n<p>\u5bf9\u300a\u8de8\u56fd\u4f01\u4e1a\uff08\u6700\u4f4e\u7a0e\uff09\u6cd5\u6848\u300b\u8349\u6848\u548c\u300a2024\u5e74\u6240\u5f97\u7a0e\uff08\u4fee\u6b63\u6848\uff09\u6cd5\u6848\u300b\u516c\u4f17\u54a8\u8be2\u7684\u56de\u5e94\u6458\u8981<\/p>\n\n\n\n<p>2024\u5e748\u670831\u65e5<\/p>\n\n\n\n<p>1. 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is-style-fill\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/www.thomsonreuters.cn\/zh\/products-services\/tax-accounting\/orbitax-global-minimum-tax.html?utm_source=insight\" style=\"background-color:#d64000\"><strong>\u4e86\u89e3\u6c64\u68ee\u8def\u900f \u5168\u7403\u6700\u4f4e\u7a0e(GMT) \u89e3\u51b3\u65b9\u6848<\/strong><\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u6b27\u76df-\u585e\u6d66\u8def\u65af-\u6ce2\u5170-\u8461\u8404\u7259-\u897f\u73ed\u7259 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