47 | What is BEPS? Base erosion and profit shifting (BEPS) refers to tax planning strategies that exploit gaps and mismatches in tax rules to make profits ‘disappear’ for tax purposes or to shift profits to locations where there is little or no real activity but the taxes are low, resulting in little or no overall corporate tax being paid. | 什么是BEPS？ 税基侵蚀和利润转移（BEPS）是指利用不同税收管辖区的税制差异和规则错配进行税收筹划的策略，其目的是人为造成应税利润“消失”或将利润转移到没有或几乎没有实质经营活动的低税负国家（地区），从而达到不交或少交企业所得税的目的。 |
48 | Are BEPS strategies illegal? Although some schemes used are illegal, most are not. Largely they just take advantage of current rules that are still grounded in a bricks and mortar economic environment rather than today’s environment of global players which is characterised by the increasing importance of intangibles and risk management. | BEPS筹划是非法的吗？ 除个别情况外，大部分筹划都是合法的。现行税收规则是以实体经济环境为基础制定的，已无法适应当前跨境经营活动中无形资产和风险管理日趋重要的新形势，BEPS税收筹划便利用了这一特点。 |
49 | What causes BEPS? Corporate tax is levied at a domestic level. When activities cross border, the interaction of domestic tax systems means that an item of income can be taxed by more than one jurisdiction, thus resulting in double taxation. The interaction can also leave gaps, which result in income not being taxed anywhere. BEPS strategies take advantage of these gaps between tax systems in order to achieve double non-taxation. | 导致BEPS发生的原因是什么？ 企业所得税的征税是由国内法确定的，当纳税人发生跨境经营活动时，各国国内税法之间的相互作用，可能导致一项所得被一个以上的税收管辖区征税，从而形成了双重征税现象。然而，各国税法之间的相互作用也会留下税收管理漏洞，导致一项所得不被任何一方国家征税的问题。BEPS筹划策略正是利用了各国税制中的漏洞来实现双重不征税的目的。 |
50 | Why should we be worried about BEPS if it is legal? First, because it distorts competition: businesses that operate cross-border may profit from BEPS opportunities, giving them a competitive advantage over enterprises that operate at the domestic level. Second, it may lead to inefficient allocation of resources by distorting investment decisions towards activities that have lower pre-tax rates of return, but higher after-tax returns. Finally, it is an issue of fairness: when taxpayers (including ordinary individuals) see multinational corporations legally avoiding income tax, it undermines voluntary compliance by all taxpayers. | 既然BEPS筹划策略是合法的，为什么还会引起各国的担忧？ 首先，BEPS扭曲了竞争。跨境经营的企业可以从BEPS中获利，从而相较国内经营的企业更具竞争优势。其次，BEPS导致资源配置的低效率。BEPS的收益可能扭曲投资决策，使资源流向税前回报率低而税后回报率高的经营活动。第三，BEPS影响公平。包括普通自然人在内的纳税人，如果发现跨国企业都在避税，那么全体纳税人的税法遵从度都会降低。 |
51 | Why worry about BEPS now? Is public outcry about the tax affairs of corporate giants the driving force behind the OECD’s work on BEPS? The OECD has been providing solutions to tackle aggressive tax planning for years. The debate over BEPS has now reached the highest political levels in many OECD and non-OECD countries. The OECD does not see BEPS as a problem created by one or more specific companies. Apart from some cases of egregious abuses, the issue lies with the tax rules themselves. Business cannot be faulted for using the rules that governments have put in place. It is therefore governments’ responsibility to revise the rules or introduce new rules. | BEPS问题为何在此时引起关注？公众对于大企业纳税状况的强烈抗议是不是OECD实施BEPS项目的背后推动力？ 多年来，OECD一直致力于解决恶意税收筹划问题。在许多OECD成员国和非OECD国家，有关BEPS的争论已上升到了最高政治层面。OECD认为，BEPS并不是由单个或多个特定企业制造的问题，除了一些恶劣的滥用案件，BEPS问题更多地是源自于税收规则自身的缺陷。企业利用政府制定的规则也无可厚非。因此，政府有责任修订有缺陷的规则，或制定新的规则。 |
52 | How much revenue is lost because of BEPS? There is widespread and abundant evidence of the use of base erosion and profit shifting strategies to achieve double non-taxation. Work under Action 11 of the BEPS Action Plan, to be finalised in 2015, will help us better understand the total impact of BEPS on tax revenues and other aspects of the economy, and will also help us monitor the impact of the measures implemented in response. | BEPS导致的税收流失规模有多大？ 有广泛而充分的证据显示，跨国企业长期以来利用税基侵蚀和利润转移策略，达到双重不征税目的。拟于2015年完成的BEPS第11项行动计划将帮助我们更好地理解BEPS对税收收入和经济运行的总体影响，并监控相关应对措施的实施效果。 |
53 | What is the OECD’s role in addressing BEPS? Many BEPS strategies take advantage of the interaction between the tax rules of different countries, which means that unilateral action by individual countries will not fully address the problem. In addition, unilateral and uncoordinated actions by governments responding in isolation could result in double – and possibly multiple – taxation for business. This would have a negative impact on investment, growth and employment globally. There is therefore a need to provide an internationally coordinated approach which will facilitate and reinforce domestic actions to protect tax bases and provide comprehensive international solutions to respond to the issue. The BEPS Action Plan provides a consensus-based plan to address these issues and is part of the OECD’s ongoing efforts to ensure that the global tax architecture is equitable and fair. | 在解决BEPS问题上，OECD将发挥什么作用？ 许多BEPS策略利用了不同国家税收规则之间的相互作用，这意味着一国的单边行动并不能充分解决问题。此外，各国政府如果各行其是，可能导致对企业的双重甚至多重征税。这无疑将对全球投资、经济增长和就业产生负面影响。因此，有必要通过国际协调推动和加强各国保护税基的国内行动，并提供BEPS问题的国际综合性解决方案。BEPS行动计划既是得到各国普遍认可的BEPS问题解决方案，同时也是OECD致力于建立全球公平公正的税收秩序所做出的努力之一。 |
54 | What does the BEPS Action Plan say? It sets forth 15 actions to address BEPS in a comprehensive and coordinated way. These actions will result in fundamental changes to the international tax standards and are based on three core principles: coherence, substance, and transparency. The Action Plan also calls for further work to address the challenges posed by the digital economy. Looking toward innovative approaches to deliver change quickly, the Action Plan calls for a multilateral instrument that countries can use to implement the measures developed in the course of the work. While the OECD steps up its efforts to address double non-taxation, it will also continue work to eliminate double taxation, including through increased efficiency of mutual agreement procedures and arbitration provisions. | BEPS行动计划的主要内容是什么？ BEPS项目制定了15项行动计划，以期通过全面、协调的方式解决BEPS问题。这15项行动计划建立在3个核心原则基础之上，即：一致性、实质性和透明性原则，并将从根本上改变现行国际税收规则。同时，BEPS行动计划倡导积极应对数字经济的新挑战。为了能够及时应对变化，BEPS行动计划寻求创新性的协调方法,倡导创建多边工具，目的是便于各国实施BEPS应对措施。在积极应对双重不征税问题的同时，OECD也将通过提高相互协商程序的效率及引入仲裁条款，继续致力于消除双重征税问题。 |
55 | What actions are being carried out in the context of BEPS? Domestic tax systems are coherent – tax deductible payments by one person results in income inclusions by the recipient. We need international coherence in corporate income taxation to complement the standards that prevent double taxation with a new set of standards designed to avoid double non-taxation. Four actions in the BEPS Action Plan (Actions 2, 3, 4, and 5) focus on establishing this coherence. Current rules work well in many cases, but must be modified to prevent instances of BEPS. The involvement of third countries in the bilateral framework established by treaty partners puts a strain on the existing rules, in particular when done via shell companies that have little or no economic substance: e.g. office space, tangible assets and employees. In the area of transfer pricing, rather than replacing the current system, the best course is to fix the flaws in it, in particular with respect to returns related to over-capitalisation, risk and intangible assets. Nevertheless, special rules, either within or beyond the arm’s length principle, may be required with respect to these flaws. Five actions in the BEPS Action Plan focus on aligning taxing rights with substance (Actions 6, 7, 8, 9, and 10). Because preventing BEPS requires greater transparency at many levels, the Action Plan calls for: improved data collection and analysis regarding the impact of BEPS; taxpayers’ disclosure about their tax planning strategies; and less burdensome and more targeted transfer pricing documentation. Four actions in the BEPS Action Plan focus on improving transparency (actions 11, 12, 13, and 14). | 在BEPS背景下，当前正采取哪些行动？ 一国的国内税制是具有逻辑一致性的，例如一笔款项，支付人进行了税前扣除，则收款人应将其纳入应税所得范围内。我们需要加强企业所得税的国际一致性，制定一套避免双重不征税的新规则，作为现行避免双重征税规则的有益补充。BEPS第2、3、4、5项行动计划主要解决的就是国际一致性问题。 在大多数情况下，现行税收规则都是行之有效的，但为了防止BEPS问题发生，必须予以进一步修改完善。税收协定缔约国建立的双边框架因第三国的介入而出现问题，当存在空壳公司，即没有或几乎没有经济实质（如无办公场所、无有形资产和无雇员）的公司时问题尤为突出。在转让定价领域，特别是涉及过度资本化、风险和无形资产相关收益方面，修订现行规则中的瑕疵比制定新的规则更为可取。为此，有必要在独立交易原则之下或之外制订特殊规定，弥补现行规则的不足。BEPS第6、7、8、9、10项行动计划主要解决根据经济实质调整征税权的问题。 由于防范BEPS问题需要提高各层面的透明度，BEPS行动计划倡导：加强对BEPS所造成的影响的数据收集和分析工作；纳税人主动披露税收筹划安排方案；降低转让定价同期资料的报送负担并提高针对性。BEPS第11、12、13、14项行动计划主要解决提高透明度问题。 |
56 | Can BEPS be tackled without replacing the arm’s length principle with formulary apportionment? The current transfer pricing rules do not always properly address the way modern businesses operate in a globalised environment, and taxpayers have thus been able to use/misuse the rules to artificially shift profits. In particular, the arm’s length principle faces challenges in addressing transfers of intangibles, risks, and capital, and other high-risk transactions. The Action plan includes three major actions to address these cases, which may include special measures either within or beyond the arm’s length principle. The Action Plan has been developed to fix the current system quickly and efficiently, without preconceptions regarding the precise nature of the changes that may be required to address these critical transfer pricing issues. However, adoption of alternative transfer pricing methods like formulary apportionment would require development of a consensus on a number of key issues (which countries do not believe to be attainable in the short or medium term) and could also raise systemic problems which could result in even more damaging problems for countries’ revenues. Accordingly, it is believed that it will be most productive to focus on addressing specific issues arising under the current arm’s length system at the present time. | 在未用公式分配法代替独立交易原则的前提下，能否解决BEPS问题？ 现行转让定价规则并不能完全适应全球化环境下的现代企业跨境经营模式，给纳税人利用甚至滥用税收规则人为转移利润提供了机会。特别是独立交易原则在解决无形资产、风险和资本以及其他高风险交易的转让定价问题上面临着挑战。为此，BEPS项目包含了三项主要行动计划以应对上述挑战，其中涵盖了独立交易原则和其他特别措施。行动计划的目标是快速、有效地修补现行税制漏洞，并未预先明确应对措施的性质。但是，采用其他转让定价方法，如公式分配法，需要在许多关键性问题上形成国际共识（中短期内，这种共识难以达成），并可能产生对国家税收收入造成更多不利影响的系统性问题。因此，着重解决当前独立交易原则下产生的具体问题将更具成效。 |
57 | How will the Actions be implemented? The BEPS Action Plan calls for the development of tools that countries can use to shape fair, effective and efficient tax systems. Because BEPS strategies often rely on the interaction of countries’ different systems, these tools will have to address the gaps and frictions that arise from the interaction of these systems. Some actions, for example work on the OECD Transfer Pricing Guidelines and the Commentary to the OECD Model Tax Convention, will result in changes that are directly effective. Others will be implemented by countries through their domestic law, bilateral treaties, or a multilateral instrument. | 如何实施BEPS行动计划？ BEPS行动计划倡导开发有利于各国建立公平、有效、高效税制体系的工具。由于BEPS筹划策略通常依赖于各国不同税制间的相互作用，所以相关工具主要用于解决不同税制相互作用中产生的漏洞与摩擦。某些行动计划，如修订《OECD转让定价指南》和《OECD税收协定范本》注释等可能会产生立竿见影的效果；其他行动计划则有赖于各国通过修订国内法、双边税收协定或开发多边工具来落实。 |
58 | How long will this take? Addressing BEPS is critical for most countries and must be done in a timely manner so that concrete actions can be delivered quickly before the existing consensus-based framework unravels. At the same time, governments need time to complete the necessary technical work and achieve widespread consensus. Against this background, it is expected that the Action Plan will largely be completed within 2 years of its adoption. Indeed, the first set of measures and reports was released in September 2014, just 12 months after the launch of the BEPS project. Work on the reports to be delivered in 2015 has already started, and this work will continue at a fast pace to ensure the rapid development of concrete measures that countries can use to end double non-taxation and the artificial shifting of profits. | BEPS项目将持续多长时间？ 对大多数国家而言，尽早解决BEPS问题至关重要，因此必须在现行已达成共识的框架出现裂痕前迅速推进具体行动计划的实施。同时，各国政府需要时间完成必要的技术工作，并争取更广泛认同。在此背景下，BEPS行动计划预计将在2年内完成。事实上，OECD于2014年9月发布了第一批产出成果，距BEPS项目启动仅12个月的时间。拟于2015年发布的成果报告的相关研究工作也已启动，并将快速推进，目标是尽快制定便于各国消除双重不征税和人为转移利润现象的政策措施。 |
59 | What is the role of the G20 in this project? Since its launch by the OECD, the work on BEPS received strong and consistent support by the G20 and it is a key item on the Finance Ministers’ and Leaders’ agendas. Furthermore, all G20 countries have participated as equal partners in the development of the work. Their continued participation and endorsement at the highest levels of government have been critical to guarantee a level playing field and prevent inconsistent standards. The delivery of the 2014 BEPS outputs is concrete evidence of how OECD and G20 members working together can achieve consensus on important reforms with a worldwide impact. Non-OECD G20 countries are Associates in the BEPS Project and participate on an equal footing in the decision making process, at the level of both the OECD Committee on Fiscal Affairs and of its subsidiary bodies carrying out the technical work. In addition, other countries and stakeholders have engaged in regular and fruitful dialogues throughout this process. | 在BEPS项目中，G20发挥什么作用？ 自BEPS项目启动以来，OECD得到了G20持续有力的支持，BEPS问题成为各国财长和领导人的重要议题。此外，所有G20国家都平等参与了BEPS项目。各国政府最高层始终如一地参与和支持BEPS项目，对建立公平的竞争环境、确保国际税收规则标准的协调一致无疑具有至关重要的意义。 2014年BEPS项目成果丰硕，充分证明了OECD和G20戮力合作，能够就影响全球的重要改革达成共识。G20成员国中的非OECD国家是BEPS项目的合作伙伴方，平等地参与了OECD财政事务委员会及其下属技术团队的决策过程。此外，在BEPS项目实施的整个过程中，其他国家和利益相关方也定期开展了富有成效的对话。 |
60 | Is the BEPS Action Plan meant to stop tax competition? Taxation is at the core of countries’ sovereignty, and each country is free to set up its corporate tax system as it chooses, including by charging the rate it chooses. The work is not aimed at restricting the sovereignty of countries over their own taxes; instead, it is aimed at restoring and strengthening sovereign taxing rights by ensuring that countries can protect their tax bases from the economic activities that generate it. It does so by addressing regimes that apply to mobile activities and that unfairly erode the tax bases of other countries, potentially distorting the location of capital and services. | BEPS行动计划的目的是防止税收竞争吗？ 税收是一国主权的核心，各国都有权根据本国意愿建立各自的企业所得税税制，包括选择适用的税率。BEPS行动计划并非意在限制各国的征税主权。相反，BEPS旨在通过帮助各国维护由本国经济活动所产生的税基，恢复和强化各国的税收主权。其主要方式是修订完善现行制度，使之适用于可移动的经营活动，并有效解决侵蚀他国税基、扭曲资本和劳动配置等不公平问题。 |
61 | What is the risk of not addressing harmful tax practices? The dangers of not addressing harmful tax practices can be felt both by governments and business. Firstly, harmful tax competition can introduce distortions and an unlevel playing field between businesses operating at domestic level and those that operate globally and have access to preferential regimes. Secondly, countries have long recognised that a “race to the bottom” would ultimately drive applicable tax rates on certain sources of income to zero for all countries, whether or not this is the tax policy a country wishes to pursue. | 不消除有害税收实践的风险是什么？ 政府和企业都能够切身感受到不消除有害税收实践的危害。首先，有害税收竞争会导致扭曲，破坏国内经营企业和能够获得税收优惠的跨国经营企业之间的公平竞争环境。其次，长期以来，各国普遍认识到“逐底竞争”将最终导致所有国家某些特定所得的适用税率降低至零，无论各国政府是否愿意采用这样的税收政策。 |
62 | How will the BEPS Action Plan affect “tax havens”? The BEPS Action Plan aims to end the use of shell companies used to stash profits offshore or unduly claim tax treaty protection and neutralise all schemes that artificially shift profits offshore. Though the BEPS Action Plan is not about dictating whether countries should have a specific corporate income tax rate, it will have an impact on regimes that seek to attract foreign investors without requiring any economic substance. | BEPS行动计划将对避税天堂产生什么影响？ BEPS行动计划旨在防范企业利用空壳公司将利润隐匿在海外或不恰当地申请协定保护，使人为向海外转移利润的筹划策略落空。虽然BEPS行动计划并不明令各国应当适用某一具体的企业所得税税率，但它将对“一国吸引外来投资者却不要求其具有任何经济实质的相关制度”产生一定影响。 |
63 | Is this effectively a tax increase on multinationals? The BEPS project is not about increasing corporate taxes. Non- or low-taxation is not itself the concern, but it becomes so when it is achieved through practices that artificially separate taxable income from the activities that generate it. These strategies may increase tax disputes as countries fight against tax strategies that defy common sense. Implementation of the recommendations coming out of the BEPS project will reduce those disputes, giving business greater certainty, and reinforcing the fairness and consistency of international tax system. | BEPS实质上会增加跨国企业的税负吗？ BEPS项目的实施不是寻求提高企业税负。无税或者低税问题本身并非BEPS项目关注的核心，只有当纳税人通过人为分离应税所得与相应的经营活动，造成无税或者低税的结果时，才属于BEPS项目的关注重点。对于有悖常理的税收筹划策略，各国政府必然予以打击，进而可能导致税企争议的增加。BEPS项目的相关建议，有利于减少税企争议，增加企业税收处理的确定性，提高国际税收制度的公平性和一致性。 |
64 | How are businesses and civil society involved in the work? During the course of the work so far, stakeholders have been consulted at length. Discussion drafts released during the course of the work so far have generated more than 3 500 pages of comments, and have attracted a large number of participants at 5 public consultations. The OECD’s public webcasts of these consultations and our updates on the project have attracted more than 10 000 viewers. This transparent and inclusive consultation process will continue throughout the course of the work. | 企业和公众如何参与BEPS？ 在BEPS项目实施过程中，OECD注重充分征求各利益相关方的意见，针对迄今为止所发布的BEPS讨论稿已收集了长达3500页的评论，并举行了5次公众咨询会，参与者众多。OECD的公众咨询会网络直播和项目进展信息也吸引了数万名网友浏览。这样透明度高、包容性强的咨询程序将贯穿整个BEPS项目实施过程。 |
65 | Will the BEPS Action Plan put an end to offshore tax evasion? The work on BEPS focusses largely on legal tax planning techniques rather than offshore tax evasion, which is illegal. However, other work being carried out by the OECD and the OECD Global Forum on Transparency and the Exchange of Information is focused on combatting offshore tax evasion. More information about this work can be found on line at www.oecd.org/tax/exchange-of-tax-information/. | BEPS行动计划会制止离岸逃税吗？ BEPS工作更关注合法的税收筹划手段，而不是非法的离岸逃税。但是，OECD以及税收透明度和情报交换全球论坛所做的其他工作主要致力于打击离岸逃税。更多信息参见www.oecd.org/tax/exchange-of-tax-information/。 |
