| 摘要: |
| 经合组织开展了一项名为“税基侵蚀和利润转移”的多国参与项目，这是一个依靠采取15项“行动计划”来防止跨国公司逃避“公平份额”税收负担的项目。计划的实施将会对跨国公司总部选择和国际资本流动产生重要影响。中国应该密切跟踪研究经合组织对跨国公司征税行动计划进展情况，合理设定税率，提升对跨国公司的吸引力，完善“专利盒”税制，促进跨国公司在中国进行真实研发和生产。中国企业在“走出去”过程中也要把握经合组织征税计划核心思想，合理布局，防止“避税风险”和利润损失。 |
| 关键词: 税基侵蚀 利润转移 公司税 国际税收 税收政策 |
| DOI： |
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| 基金项目: |
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| The OECD Action Plan to Raise Tax on Multinational Companies and China’s Countermeasures |
| CAI Chun-lin,ZHENG Shuang-shuang |
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| Abstract: |
| The OECD has embarked on an ambitious multipart project, entitled Base Erosion and Profit Shifting with 15 Actions to prevent multinational corporations from escaping their “fair share” of the tax burden. The implementation of the plan will play a vital role in the choice of multinational corporations’ headquarters and international capital flow. China should follow and research closely the progress of the plan. Setting reasonable tax rating is the way to raise the appeal of multinational corporations, to perfect the “patents box” system and promote R&D and production of multinational corporations in China. Chinese enterprises will seize the core of OECD tax planning and reasonable layout during its going global process to reduce the risk of tax avoidance and loss of profits. |
| Key words: base erosion profit shifting corporate tax international tax tax policy |
