G20财长和央行行长会议核准关于全球落实BEPS项目的包容性框架 同时中国将建立一个国际税收政策研究中心

TPPERSON从财政部官网获悉，2016年2月26至27日，二十国集团(G20)财长和央行行长会议在上海举行。这是中国担任2016年G20主席国后主办的首次G20财长和央行行长会议。国务院总理李克强向会议发表视频讲话，财政部部长楼继伟和人民银行行长周小川共同主持了会议。会议主要讨论了当前全球经济形势、增长框架、投资和基础设施、国际金融架构、金融部门改革、国际税收合作、反恐融资、绿色金融及气候资金等议题，并发表了联合公报。在国际税收合作方面会议核准了关于全球落实税基侵蚀和利润转移（BEPS）项目的包容性框架（见附件1之OECD官网的英文新闻链接）。中国将建立一个国际税收政策研究中心，目的是进行国际税收政策研究和设计，并向发展中国家提供技术援助。而在发表的联合公报第7方面（详见附件2）详细阐述了关于国际税收合作方面的内容。

附件1：

All interested countries andjurisdictions to be invited to join global efforts led by the OECD and G20 toclose international tax loopholes

23/02/2016- The OECD today agreed a new framework that would allow all interestedcountries and jurisdictions to join in efforts to update international taxrules for the 21st Century. The proposal for broadening participation in theOECD/G20 Base Erosion and Profit Shifting (BEPS) Project will be presented toG20 Finance Ministers at their next meeting on 26-27 February in Shanghai,China.

Thisnew forum will provide for all interested countries and jurisdictions toparticipate as BEPS Associates in an extension of the OECD’s Committee onFiscal Affairs (CFA). As BEPS Associates, they will work on an equal footingwith the OECD and G20 members on the remaining standard-setting under the BEPSProject, as well as the review and monitoring of the implementation of the BEPSpackage.

The BEPS Project delivers solutions for governments to close the gaps in existinginternational rules that allow corporate profits to « disappear » or be artificiallyshifted to low or no tax environments, where companies have little or noeconomic activity. Revenue losses from BEPS are conservatively estimated at USD100-240 billion annually, or 4-10% of global corporate income tax (CIT)revenues. Given developing countries’ greater reliance on CIT revenues, theimpact of BEPS on these countries is particularly damaging.

“Drawing on the G20’s leadership, countriesworldwide are working closer than ever to shut down the loopholes thatfacilitate tax avoidance,” said OECD Secretary-General Angel Gurría. “The planwe are presenting today will create the largest and most inclusive forum fordiscussions and decisions on implementing the BEPS measures and ensuring astronger and fairer international tax system. It is another strong signal thatbehaviour which was considered both legal and normal in the past will no longerbe accepted.”

Theframework’s mandate will focus on the review of implementation of the 4 BEPSminimum standards, in the areas of harmful tax practices, tax treaty abuse,Country-by-Country Reporting requirements for transfer pricing and improvementsin cross-border tax dispute resolution. It will also ensure ongoing datagathering on the tax challenges in the digital economy and measuring the impactof BEPS, as well as monitoring implementation of the remainder of the BEPSpackage and finalising the remaining BEPS standard-setting work, notably asconcerns work on tax treaties and transfer pricing.

BEPSAssociates will also work to support implementation of the BEPS package,particularly in developing countries, through the development and provision ofpractical toolkits that address the top priority issues they have identified.

If endorsed by the G20 at the Finance Ministers meeting in Shanghaion 26-27 February, the new framework will hold its first meeting in Kyoto,Japan in June.

Formore information, please visit: www.oecd.org/tax/beps.htm or download theflyer.

Mediaqueries should be directed to Pascal Saint-Amans, Director of the OECD Centrefor Tax Policy and Administration, (+33 6 26 30 49 23) or the OECD Media Office(+33 1 45 24 97 00).

附件2：

7．广泛、持续、有效地落实G20/OECD税基侵蚀和利润转移（BEPS）项目，对于促进国际税收体系的公平和现代化至关重要。我们重申致力于按时落实BEPS项目，继续监测并应对BEPS相关问题，确保税收公平和平等竞争。为确保全球统一行动，我们核准OECD提议的关于全球落实BEPS项目的包容性框架，并鼓励所有承诺落实BEPS项目的感兴趣的相关非G20成员和辖区，包括发展中国家，平等参与该框架。我们支持在该框架下妥善解决发展中国家在落实BEPS中面临的特殊挑战。我们将继续致力于落实专项税收情报交换标准和税收情报自动交换全球标准（AEOI），并号召所有金融中心和辖区在2017年或2018年底前加以落实。我们重申，号召所有国家加入《多边税收征管互助公约》，并期待全球税收论坛的进展报告。我们欢迎旨在帮助发展中经济体需求帮助其加强税收能力建设的各种现有倡议，包括亚的斯税收倡议、税收征管诊断评估工具和无国界税收稽查员倡议。在此情况下，中国将通过建立一个国际税收政策研究中心做出自身贡献，目的是进行国际税收政策研究和设计，并向发展中经济体提供技术援助。我们也欢迎IMF、OECD、联合国和世界银行联合提出的成立税收平台的新建议，呼吁这些机构就建立有助于确保技术援助项目有效实施的机制提出建议，并就各国如何资助税收项目及直接技术援助提出建议，向我们今年7月的会议报告。我们认识到税收政策在促进经济可持续增长中所发挥的重要作用，并将在今年7月召开的G20国际税收高层研讨会上深入探讨相关问题。我们认识到，非法资金流对所有国家都会产生巨大负面影响，并将继续推进G20在这方面的工作。（摘自：G20财长和央行行长会公报）