国际税收合作迎来明媚阳光——在新的经济背景下解读BEPS行动计划成果

发布时间：2018-09-11 08:35

【摘要】：2014年6月26日,经济合作与发展组织(OECD)通过了税基侵蚀和利润转移(Base Erosion and Profit Shifting, BEPS)项目15项行动计划中的7项产出成果和1份针对这些成果的解释性声明,并于9月16日对外发布。本刊曾专门约请代表中国参与BEPS行动计划的国家税务总局国际税务司司长廖体忠及其团队,就行动计划1、2、5、6、8、13的产出成果进行了权威解读(文章详见2014年10期《国际税收》)。2015年9月21日,OECD审议并通过了BEPS全部行动计划最终报告以及解释性声明。这些报告与声明整合了2014年的7项行动计划报告和2015年的8项行动计划报告,共同形成全部15项行动计划成果和1份解释性声明,于2015年10月5日对全球发布。10月10日,国家税务总局将这些报告中文版本及英文版链接一并在其官网正式对外公开。本刊特再次约请廖体忠司长及其团队为本刊独家撰稿,就BEPS行动计划特别是今年最新发布的行动计划3、4、7、8-10、11、12、14的产出成果及其对中国国际税收工作的影响进行解读和分析,从而为国内读者了解BEPS行动计划全貌和中国立场提供了权威的视角。
[Abstract]:On 26 June 2014, the Organization for Economic Cooperation and Development (OECD) (OECD) adopted 7 outputs and 1 interpretative declaration in response to the 15 action plans of the (Base Erosion and Profit Shifting, BEPS) Project on tax Base erosion and profit transfer, It was released on September 16 th. Liao Tizhong, Director of the International Taxation Department of the State Administration of Taxation and his team, has been invited to represent China in the BEPS action plan. This paper gives an authoritative interpretation of the output of the action plan (see International tax Act No. 10, 2014). On September 21, 2015, the OECD considered and adopted the final report of the BEPS action plan as well as the explanatory declaration. These reports and declarations, which integrate 7 action plan reports for 2014 and 8 action plan reports for 2015, together form the outcomes of all 15 action plans and an interpretative declaration, which were issued globally on 5 October 2015. On 10 October 2015, The Chinese and English versions of the reports are linked to the official website of the State Administration of Taxation. Once again, we invite Director Liu Tizhong and his team to write exclusively for the journal to interpret and analyze the BEPS action plan, in particular the output results of the latest action plan released this year, 3Q4, 78-10, 111, 1214, and their impact on China's international tax work. This provides an authoritative perspective for domestic readers to understand the full picture of BEPS action plan and China's position.
【作者单位】：国家税务总局国际税务司;
【分类号】：F811.4

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