{"id":43,"date":"2026-10-18T09:00:00","date_gmt":"2026-10-18T01:00:00","guid":{"rendered":"https:\/\/www.dagon.com.cn\/?p=43"},"modified":"2026-10-23T08:59:38","modified_gmt":"2026-10-23T00:59:38","slug":"oecd-side-by-side-package","status":"publish","type":"post","link":"https:\/\/www.dagon.com.cn\/en\/oecd-side-by-side-package\/","title":{"rendered":"OECD\u5e76\u884c\u65b9\u6848\u5b98\u65b9\u6587\u4ef6\u5168\u89e3\uff1a\u7b80\u5316ETR\u5b89\u5168\u6e2f\u3001SBTI\u4e0eSbS\/UPE\u5b89\u5168\u6e2f"},"content":{"rendered":"<h2>\u6587\u4ef6\u5b9a\u4f4d<\/h2>\n<p>OECD\/G20 BEPS\u5305\u5bb9\u6027\u6846\u67b6\u4e8e2026\u5e741\u67085\u65e5\u6279\u51c6\u5e76\u89e3\u5bc6\u300a\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680\u6a21\u578b\u89c4\u5219\uff08\u7b2c\u4e8c\u652f\u67f1\uff09\u5e76\u884c\u65b9\u6848\u300b\uff0c\u5c5e\u4e8e\u884c\u653f\u6307\u5357\uff0c\u5c06\u7eb3\u5165GloBE\u8bc4\u6ce8\u3002\u4e00\u63fd\u5b50\u5305\u542b\u56db\u90e8\u5206\uff1a<\/p>\n<ol>\n<li><strong>\u7b80\u5316\u6709\u6548\u7a0e\u7387\uff08ETR\uff09\u5b89\u5168\u6e2f\uff08SESH\uff09<\/strong>\u2014\u2014\u6c38\u4e45\u6027\u7b80\u5316\u673a\u5236<\/li>\n<li><strong>\u8fc7\u6e21\u671fCbCR\u5b89\u5168\u6e2f\u5ef6\u957f\u4e00\u5e74<\/strong><\/li>\n<li><strong>\u57fa\u4e8e\u7269\u8d28\u7684\u7a0e\u6536\u6fc0\u52b1\uff08SBTI\uff09\u5b89\u5168\u6e2f<\/strong><\/li>\n<li><strong>\u5e76\u5217\u7cfb\u7edf\uff08SbS\uff09<\/strong>\u2014\u2014SbS\u5b89\u5168\u6e2f + UPE\u5b89\u5168\u6e2f<\/li>\n<\/ol>\n<p>\u653f\u7b56\u57fa\u8c03\uff1a\u57fa\u4e8e\u5171\u540c\u65b9\u6cd5\u7684\u534f\u8c03\u5168\u7403\u6700\u4f4e\u7a0e\uff08GMT\uff09\u4ecd\u662f\u786e\u4fdd\u6700\u4f4e\u7a0e\u7684\u4e3b\u8981\u5236\u5ea6\uff1bSbS\u662f\u6709\u6761\u4ef6\u3001\u5e26\u627f\u8bfa\u7684\u4f8b\u5916\u5b89\u6392\u3002<\/p>\n<h2>\u7b80\u5316ETR\u5b89\u5168\u6e2f\uff08SESH\uff09<\/h2>\n<h3>\u68c0\u9a8c\u4e0e\u6548\u679c<\/h3>\n<ul>\n<li>\u7b80\u5316ETR = \u7b80\u5316\u7a0e\u6b3e \u00f7 \u7b80\u5316\u6536\u5165\uff0c\u226515% \u6216\u5b58\u5728\u7b80\u5316\u4e8f\u635f\u7684\u8f96\u533a\uff0c\u8865\u8db3\u7a0e\u89c6\u4e3a\u96f6<\/li>\n<li>\u6570\u636e\u57fa\u7840\uff1a\u5408\u5e76\u8d22\u52a1\u62a5\u8868\uff08CFS\uff09\u8d22\u52a1\u4f1a\u8ba1\u6570\u636e + \u6700\u4f4e\u9650\u5ea6\u8c03\u6574<\/li>\n<li>\u5f00\u653e\u65f6\u95f4\uff1a2027\u5e74\u521d\u8d77\u6240\u6709\u8f96\u533a\u53ef\u7528\uff08\u7279\u5b9a\u60c5\u5f622026\u5e74\u521d\uff09\uff1b\u8fc7\u6e21\u671f\u5185\u53ef\u4e0e\u8fc7\u6e21\u671fCbCR\u5b89\u5168\u6e2f\u4e8c\u9009\u4e00<\/li>\n<\/ul>\n<h3>\u7b80\u5316\u6536\u5165<\/h3>\n<ul>\n<li>\u57fa\u7840\u8c03\u6574\uff1a\u5254\u9664\u80a1\u606f\u53ca\u6743\u76ca\u635f\u76ca\uff08\u591a\u6570\u96c6\u56e2\u4ec5\u6b64\u4e24\u9879\u8c03\u6574\u5373\u53ef\uff09<\/li>\n<li>\u53ef\u9009\u8c03\u6574\uff1a\u5546\u8a89\u51cf\u503c\u3001\u514d\u7a0e\u8ba1\u7a0e\u57fa\u7840\u9012\u589e\u3001\u4e0e\u5f53\u5730\u7a0e\u57fa\u5bf9\u9f50\uff1b\u4fdd\u9669\u3001\u822a\u8fd0\u7b49\u884c\u4e1a\u8c03\u6574<\/li>\n<li>\u4ee5\u6743\u76ca\u6216OCI\u5217\u62a5\u4e14\u9012\u5ef6\u7a0e\u8fbe\u5230\u6700\u4f4e\u7a0e\u7387\u7684\u9879\u76ee\uff0c\u53ef\u4e0d\u7eb3\u5165\u7b80\u5316\u6536\u5165<\/li>\n<\/ul>\n<h3>\u7b80\u5316\u7a0e\u6b3e<\/h3>\n<ul>\n<li>\u57fa\u4e8e\u8d22\u62a5\u6240\u5f97\u7a0e\u8d39\u7528\uff0c\u91c7\u7528\u9012\u5ef6\u7a0e\u4f1a\u8ba1\u5904\u7406\u65f6\u95f4\u6027\u5dee\u5f02<\/li>\n<li>\u514d\u9664\u8ffd\u56de\u89c4\u5219\uff08recapture rule\uff09\u7684\u4e94\u5e74\u8f6c\u56de\u8ffd\u8e2a\uff1b\u51c0\u9012\u5ef6\u7a0e\u8d39\u7528\u6309\u7b80\u5316\u65b9\u6cd5\u4ee5\u6700\u4f4e\u7a0e\u7387\u91cd\u7b97<\/li>\n<li>\u6392\u9664\u4f30\u503c\u8c03\u6574\u4e0e\u786e\u8ba4\u8c03\u6574\uff1b\u652f\u6301\u5e38\u8bbe\u673a\u6784\u7a0e\u6b3e\u4e0e\u6536\u5165\u5728\u4e3b\u5b9e\u4f53\u5c42\u9762\u7684\u8de8\u5883\u5206\u914d\u7b80\u5316<\/li>\n<\/ul>\n<h3>\u8f6c\u8ba9\u5b9a\u4ef7\u4e0ePPA<\/h3>\n<ul>\n<li>\u5141\u8bb8\u6309\u5f53\u5730\u7eb3\u7a0e\u7533\u62a5\u6240\u5217\u8f6c\u8ba9\u5b9a\u4ef7\u653f\u7b56\u786e\u5b9a\u96c6\u56e2\u5185\u90e8\u5b9a\u4ef7<\/li>\n<li>\u6ee1\u8db3\u6761\u4ef6\u65f6\u65e0\u987b\u5c06\u8d2d\u4e70\u4ef7\u683c\u5206\u914d\uff08PPA\uff09\u8c03\u6574\u4ece\u8d22\u62a5\u4e2d\u5254\u9664<\/li>\n<\/ul>\n<h2>SESH\u8d44\u683c\u9650\u5236\u4e0e\u53cd\u5957\u5229<\/h2>\n<ul>\n<li>\u6bcf\u9879GloBE\u7a0e\u52a1\u5c5e\u6027\u4ec5\u80fd\u5206\u914d\u7ed9\u4e00\u4e2a\u8f96\u533a\u4e14\u4ec5\u5206\u914d\u4e00\u6b21\uff0c\u5426\u5219\u4e27\u5931\u5b89\u5168\u6e2f\u8d44\u683c<\/li>\n<li>\u6392\u9664\u60c5\u5f62\uff1a\u65e0\u56fd\u7c4d\u6784\u6210\u5b9e\u4f53\uff08\u4f5c\u4e3a\u72ec\u7acb\u53d7\u6d4b\u8f96\u533a\u8d70\u5b8c\u6574GloBE\u8ba1\u7b97\uff09\uff1b\u6295\u8d44\u5b9e\u4f53\uff08\u4f8b\u5916\uff1a\u7b2c6.3\u6761\u7a0e\u6536\u900f\u660e\u5ea6\u9009\u62e9\uff09\uff1b\u5df2\u9009\u62e9\u5408\u683c\u5206\u914d\u7a0e\u5236\u7684\u8f96\u533a<\/li>\n<li>\u91cd\u65b0\u8fdb\u5165\u89c4\u5219\u4fdd\u969c\u6301\u4e45\u7b80\u5316\uff1b\u9000\u51fa\/\u8fdb\u5165\u5b89\u5168\u6e2f\u65f6\u7684\u6536\u5165\u4e0e\u7a0e\u6b3e\u8c03\u6574\u9002\u7528\u6307\u5f15\u5f85\u53d1\u5e03<\/li>\n<li>\u53cd\u5957\u5229\u89c4\u5219\uff08\u9002\u7528\u4e8e\u4e3b\u89c4\u5219\u4e0e\u6240\u6709\u5b89\u5168\u6e2f\uff09\uff1a\u9632\u6b62\u901a\u8fc7\u8de8\u8f96\u533a\u8f6c\u79fbGloBE\u6536\u5165\u4e0e\u6db5\u76d6\u7a0e\u89c4\u907f\u8865\u8db3\u7a0e<\/li>\n<\/ul>\n<h2>\u8fc7\u6e21\u671fCbCR\u5b89\u5168\u6e2f\u5ef6\u957f\u4e00\u5e74<\/h2>\n<div class=\"table-wrap\">\n<table>\n<thead>\n<tr>\n<th>\u9879\u76ee<\/th>\n<th>\u539f\u89c4\u5219<\/th>\n<th>\u65b0\u89c4\u5219<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u9002\u7528\u8d22\u5e74<\/td>\n<td>2026-12-31\u6216\u4e4b\u524d\u5f00\u59cb<\/td>\n<td>2027-12-31\u6216\u4e4b\u524d\u5f00\u59cb<\/td>\n<\/tr>\n<tr>\n<td>\u622a\u6b62\u7ebf<\/td>\n<td>2028-06-30\u540e\u7ed3\u675f\u7684\u8d22\u5e74\u9664\u5916<\/td>\n<td>2029-06-30\u540e\u7ed3\u675f\u7684\u8d22\u5e74\u9664\u5916<\/td>\n<\/tr>\n<tr>\n<td>\u8fc7\u6e21\u7387<\/td>\n<td>2026\u8d22\u5e7417%<\/td>\n<td>2026\u4e0e2027\u8d22\u5e74\u574717%<\/td>\n<\/tr>\n<tr>\n<td>\u5408\u89c4\u5bbd\u9650<\/td>\n<td>IIR\/QDMTT\u6700\u591a4\u5e74\u3001UTPR\u6700\u591a3\u5e74<\/td>\n<td>IIR\/QDMTT\u6700\u591a3\u5e74\u3001UTPR\u6700\u591a2\u5e74<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u8fc7\u6e21\u671f\u5185\u7eb3\u7a0e\u4eba\u53ef\u5728SESH\u4e0e\u8fc7\u6e21\u671fCbCR\u5b89\u5168\u6e2f\u4e4b\u95f4\u9009\u62e9\u3002<\/p>\n<h2>SBTI\u5b89\u5168\u6e2f\uff1aQTI\u5b9a\u4e49\u4e0e\u7269\u8d28\u4e0a\u9650<\/h2>\n<h3>QTI\uff08\u5408\u683c\u7a0e\u6536\u6fc0\u52b1\uff09\u5b9a\u4e49<\/h3>\n<ul>\n<li>\u666e\u904d\u9002\u7528\u7684\u7a0e\u6536\u4f18\u60e0\uff0c\u6309\u5b9e\u9645\u652f\u51fa\uff08\u652f\u51fa\u578b\uff09\u6216\u8f96\u533a\u5185\u6709\u5f62\u8d44\u4ea7\u4ef7\u503c\uff08\u751f\u4ea7\u578b\uff09\u8ba1\u7b97<\/li>\n<li>\u652f\u51fa\u578b\uff1a\u7a0e\u6536\u5229\u76ca\u4ef7\u503c\u8d85\u8fc7\u652f\u51fa\u7684\u4e0d\u9002\u7528\uff08\u540c\u4e00\u652f\u51fa\u7684\u591a\u9879\u6fc0\u52b1\u5408\u5e76\u8bc4\u4f30\uff09<\/li>\n<li>\u4ec5\u4ea7\u751f\u65f6\u95f4\u6027\u5dee\u5f02\u7684\u4f18\u60e0\uff08\u5982\u5373\u65f6\u8d39\u7528\u5316\uff09\u4e0d\u6784\u6210QTI\uff1b\u542b\u8d85\u989d\u6263\u9664\u4ea7\u751f\u6c38\u4e45\u6027\u5dee\u5f02\u7684\u90e8\u5206\u53ef\u6784\u6210<\/li>\n<li>\u5408\u683c\u53ef\u9000\u8fd8\u7a0e\u6536\u62b5\u514d\uff08QRTC\uff09\u3001\u53ef\u8f6c\u8ba9\u7a0e\u6536\u62b5\u514d\uff08MTTC\uff09\u53ef\u7ecf\u5e74\u5ea6\u9009\u62e9\u89c6\u4e3aQTI<\/li>\n<li>\u4e0d\u9002\u7528\uff1a\u8865\u8d34\u4e0e\u8d60\u6b3e\uff1b\u4ec5\u964d\u4f4e\u975e\u6db5\u76d6\u7a0e\u8d1f\u7684\u6fc0\u52b1\uff1b\u4ec5\u4ea7\u751fGloBE\u6392\u9664\u6536\u5165\u7684\u652f\u51fa\u6fc0\u52b1<\/li>\n<\/ul>\n<h3>\u7269\u8d28\u4e0a\u9650<\/h3>\n<ul>\n<li>\u9ed8\u8ba4\u4e0a\u9650\uff1a5.5% 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