经济学人:公司税——数位落差(2)
日期:2020-07-29 16:05

(单词翻译:单击)

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中英文本

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The talks cover two proposals, or "pillars", in OECD-speak.
谈判涵盖两项提议,或用OECD的话来说是两个“支柱”2n&r01dmJf-*Cp9Ty
The first is meant to direct more of the global-tax take towards places where the customers of digital firms live.
第一个的目标是将更多的全球税收导向数字公司的客户所在的地区jGpc6k1~Fm,N-1
Corporate-tax liability will depend not on whether companies are physically present in a country,
企业纳税责任将不取决于公司是否实际存在于某个国家,
but on whether they have a "sustained and significant involvement" there. Pillar two establishes a global minimum tax.
而是取决于他们在该国是否存在“持续或重大的参与”!r1!EmrThfcHn^=R5C|。支柱二是建立全球最低税HghoWEnqyngf
The OECD reckons that the two proposals could together raise corporate-tax revenue by up to 4%.
OECD认为这两项提议可以共同将企业税收增加4%h;0Do#VD=i!~dy^Q
Pillar two has the greater chance of being agreed—and would raise more revenue.
第二项支柱更有可能达成一致,并且会增加更多的收入4dLlCoZ~Pe4&uS
The idea of a global minimum is to blunt companies' incentives to shift profits to low-tax jurisdictions. There is still some haggling to be done.
全球最低税的想法,是为了削弱企业将利润转移到低税收司法管辖区的动机r!HQKi0FA[。还有一些需要进行争论的地方Op9kUcymx]LcR
But some sort of agreement should be possible, if only because governments can go it alone.
要是政府能够单独行动,那么达成某种协议还是有可能的rV3Vt63bNSV^
The Americans, for example, enacted a version in 2017, with a tax on global intangible low-taxed income (GILTI).
例如,美国在2017年通过一个版本,对全球无形资产低税收入(GILTI)征税hmTE],NcSZK-cCFp0W

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公司税——数位落差(2)

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Havens can offer all the perks they want, but American companies still face a rate of at least 10.5% on GILTI associated with their foreign affiliates.
避税地可以提供他们想要的所有特权,但美国公司仍要面临与外国子公司相关的至少10.5%的GILTI税率^Yrf%uqx33j^kGEYx
That might explain why Steven Mnuchin, America's treasury secretary, was reasonably positive about the second pillar last month.
这或许能够解释为什么美国财政部长史蒂文·姆努钦上月对第二个支柱持相当积极的态度rKb7a7jNMIXoeI4
But he wants to put talks on the first on hold. In December he proposed that the new system should be optional for American firms.
但他希望暂停第一轮谈判X*[4l+7FYq2j6zV。12月,他提议,新体系应该成为美国公司的选择之一.*Da+XXFlA#A,&
The suggestion, which would in effect neuter any new rules, was badly received by other countries.
其他国家对该项提议反应不佳(该建议将使任何新规则失效)WU&~|Z&BEcDXi_zP_n93
But as it stands, the OECD's plan is unbalanced: it asks America to hand over the right to tax its companies to other countries, without getting much in return.
但现在看来,OECD的计划是不公正的:它要求美国把向本国公司征税的权力移交给其他国家,还得不到什么回报^ZW8gFHfsD]4
Without an agreement on pillar one that divvies up tax rights, a proliferation of digital-tax schemes seems likely.
如果不能对分摊征税权力的第一支柱达成协议,那么数字税方案的扩增似乎是有可能的R.7DALQ+o(&YD
(The European Union's resolve to implement one may have been stiffened by its loss on July 15th of a big tax case against Apple.)
(7月15日,欧盟在一桩针对苹果公司的重大税务案件中败诉,这可能加大了欧盟实施这一法案的决心2M~iyG-FXA4_@H#&(A。)
These taxes are a much cruder fix than a pillar-one solution. Companies could face a stack of competing tax bills.
这些是比支柱一解决方案更加粗暴的方法--mGLf^z3J+~LGH#-5Y。公司可能会面临一大堆相互竞争的税单!eDT;2D#)-O%([
The levies also mostly apply to revenues rather than profits, and often try to exempt domestic champions. To top it all off, they are a recipe for trade conflict.
征税也主要针对收入而非利润,而且往往会试图免除国内冠军企业的税收A7b[9V#(mpw7k。最重要的是,它们会引发贸易冲突%Ui,e]=fvY5pt(

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词语解释

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1.proposal 提议

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His proposal that the system should be changed was rejected.
他提的关于修改制度的建议被拒绝了Tu(0eIrcWj9]O*|-

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2.on hold 暂停

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He put his retirement on hold until he had found a solution
他推迟了退休,直到他找到了解决办法^9z1XZqhdsFA

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