中國稅務簡報

國家稅務總局一直努力推動預約定價安排。2021年7月26日，國家稅務總局發佈了國家稅務總局公告2021年第24號（24號公告），對符合一定條件的企業的單邊預約定價安排定明簡化程序。2021年10月29日，局方還公佈了《中國預約定價安排年度報告（2020）》（2020年度報告）。報告顯示，局方在2020年簽署的單邊預約定價安排和雙邊預約定價安排均創下新高。

In November 2019, the OECD released the Global Anti-base Erosion (GloBE) proposal, the so-called Pillar 2 of the BEPS 2.0 project. On 12 October 2020, the G20/OECD Inclusive Framework on BEPS (“IF”) released two detailed “blueprints” in relation to its ongoing work to address the tax challenges arising from the digitalization of the economy (“Pillar 1”) and in relation to the tax rules designed to ensure that large multinational businesses pay a minimum level of tax on profits in all jurisdictions (“Pillar 2”). On 1 July 2021, 130 countries and jurisdictions, constituting vast majority of IF approved the “Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalization of the Economy” (the “Statement”). They agreed on a taxing right for market jurisdictions on at least 20% of the profits exceeding a 10% margin of large multinational enterprises (“MNE”) under Pillar 1 and a global minimum tax of at least 15% under Pillar 2.