BEPS-Frequently Asked Questions/BEPS常见问题解答(九)

BEPS - Frequently Asked Questions/BEPS常见问题解答(九)

2014 BEPS Deliverables and Developing Countries/ BEPS2014年成果与发展中国家

序号	BEPS-Frequently Asked Questions	BEPS常见问题解答
40	How have developing countries been involved in the work? Engagement with developing countries has been and will continue to be extensive. Accomplishing the actions set forth in the BEPS Action Plan requires an effective and comprehensive process that involves all relevant stakeholders, including both developed and developing countries. Developing countries have therefore been consulted extensively through a combination of regional and global high-level policy dialogues. Over 80 developing countries and other non-OECD/non-G20 economies have been consulted through four in-depth regional consultations and five thematic global fora, attended by more than 110 jurisdictions and a number of representatives from civil society and the business community.	发展中国家如何参与BEPS项目？ 发展中国家已经广泛深入地参与到BEPS项目中，并将持续发挥重要作用。BEPS行动计划的推进离不开发达国家和发展中国家等利益相关方的通力合作。因此，OECD通过各类地区性和全球性高层政策对话广泛地征求发展中国家的意见和建议。OECD组织了四次区域性深度磋商会议和五次全球性主题论坛，邀请全球超过110个税收管辖区及大量社会团体和企业界代表参会，其间80余个发展中国家和地区以及非OECD成员国/非G20成员国充分发表了各自的意见。
41	How has the input from developing countries been used? The input received from developing countries has been fed into the technical groups carrying out the work on BEPS. Further, it has informed the development of a dedicated two-part report prepared by the OECD under a mandate from the G20 Development Working Group, addressing the specific challenges and priorities of low-income countries faced with BEPS issues. (Available on line at www.oecd.org/tax/tax-global/part-1-of-report-to-g20-dwg-on-the-impact-of-beps-in-low-income-countries.pdf).	发展中国家的建议如何被采纳？ 发展中国家的意见和建议都会提交给负责研究BEPS问题的专家组。此外，OECD受G20发展工作组委托撰写了专题报告，该报告包括两部分，重点关注低收入国家应对BEPS挑战时所面临的特殊问题和工作重点。（报告可参见www.oecd.org/tax/tax-global/part-1-of-report-to-g20-dwg-on-the-impact-of-beps-in-low-income-countries.pdf）
42	What are the BEPS priorities for developing countries? In addition, some items of the BEPS Action Plan have been identified as of higher and more immediate priority by developing countries. These include limiting base erosion via interest deductions and other financial payments (Action 4), preventing tax treaty abuse and the artificial avoidance of PE status (Actions 6 and 7), transfer pricing, in particular base eroding payments (Actions 8, 9 and 10), and transfer pricing documentation and country-by-country reporting (Action 13). The lack of transfer pricing comparables and the granting of wasteful tax incentives have also been identified as areas of particular concern. These issues have not been specifically included in the BEPS Project but are the subject of ongoing work, particularly through the Task Force on Tax and Development (see for example, Principles to Enhance the Transparency and Governance of Tax Incentives for Developing Countries at www.oecd.org/ctp/tax-global/transparency-and-governance-principles.pdf). Political support and capacity building have been identified as key challenges for developing countries, particularly as the implementation phase begins.	发展中国家的BEPS工作应侧重在哪些方面？ 对发展中国家而言，一些BEPS行动计划的实施显得更为重要和紧迫。譬如，对通过利息支出和其他款项支付实现的税基侵蚀予以限制（第4项行动计划）、防止协定滥用和人为规避构成常设机构（第6、7项行动计划）、转让定价，尤其是造成税基侵蚀的支付（第8、9、10项行动计划）、转让定价同期资料管理和分国信息披露表（第13项行动计划）。另外，转让定价可比物的缺乏和滥用低效率税收优惠政策也被认为是应重点关注的问题。但上述问题并未纳入BEPS项目，税收和发展专项工作组正在进行相关课题的研究。 参见《发展中国家提升税收透明度和优化税收优惠政策管理原则》一文，网址为：www.oecd.org/ctp/tax-global/transparency-and-governance-principles.pdf。 发展中国家面临的另一重要挑战是政治支持力度和税收能力建设问题，这一问题在BEPS项目实施之初尤为突出。
43	How will developing countries benefit from BEPS measures? BEPS is of major significance for developing countries due to their heavy reliance on corporate income tax, particularly from multinational enterprises (MNEs). Therefore, the BEPS measures once implemented will benefit developing countries and provide them with tools to mobilise domestic resources.	发展中国家将如何从BEPS行动措施中受益？ 发展中国家的财政收入高度依赖企业所得税，尤其是跨国公司的企业所得税，因此BEPS对发展中国家来说意义重大。BEPS行动方案一旦实施，发展中国家将从中获益，并将掌握更多调配国内资源的手段。

（英文来源于OECD官网，中文翻译来源于国家税务总局网站，第一部分1-5、第二、三部分由刘洋翻译，第一部分6-26由王明方翻译，第一部分27-39由毛杰翻译，第四部分由梁若莲翻译，全部内容由湖南国税何振华、王婷婷校对。）