{"id":47,"date":"2026-09-16T09:00:00","date_gmt":"2026-09-16T01:00:00","guid":{"rendered":"https:\/\/www.dagon.com.cn\/?p=47"},"modified":"2026-10-23T08:59:39","modified_gmt":"2026-10-23T00:59:39","slug":"globe-rules-overview","status":"publish","type":"post","link":"https:\/\/www.dagon.com.cn\/en\/globe-rules-overview\/","title":{"rendered":"\u5168\u7403\u6700\u4f4e\u7a0e\uff08GloBE\uff09\u89c4\u5219\u6846\u67b6\u603b\u89c8"},"content":{"rendered":"

\u89c4\u5219\u6982\u89c8<\/h2>\n
\n

\u91cd\u8981\u8bf4\u660e<\/strong>: “OECD\u53cc\u652f\u67f1\u6846\u67b6”\u662fOECD\/G20 Inclusive Framework\u5236\u5b9a\u7684\u56fd\u9645\u7a0e\u6536\u89c4\u5219\u6846\u67b6\u3002\u4e2d\u56fd\u622a\u81f32026\u5e749\u6708\u5c1a\u672a\u5b9e\u65bdQDMTT\u3001IIR\u6216UTPR<\/strong>\uff0c\u4e5f\u672a\u66fe\u91c7\u7eb3\u652f\u67f1\u4e00\u3002\u4e2d\u56fd\u4f5c\u4e3aIF\u6210\u5458\u53c2\u4e0e\u4e86\u89c4\u5219\u8ba8\u8bba\uff0c\u4f46\u672a\u516c\u5e03\u5b9e\u65bd\u65f6\u95f4\u8868\u3002\u4ee5\u4e0b\u5185\u5bb9\u5747\u4e3aOECD\u6846\u67b6\u7684\u4ecb\u7ecd\u3002<\/p>\n<\/blockquote>\n

\u5168\u7403\u53cd\u7a0e\u57fa\u4fb5\u8680\uff08GloBE\uff09\u89c4\u5219\u662f BEPS 2.0 \u652f\u67f1\u4e8c\u7684\u6838\u5fc3,\u7531\u4e24\u5957\u76f8\u4e92\u8854\u63a5\u7684\u89c4\u5219\u7ec4\u6210:<\/p>\n

\n\n\n\n\n\n\n
\u89c4\u5219<\/th>\n\u5168\u79f0<\/th>\n\u6838\u5fc3\u673a\u5236<\/th>\n<\/tr>\n<\/thead>\n
IIR<\/strong><\/td>\nIncome Inclusion Rule<\/td>\n\u6bcd\u516c\u53f8\u5c31\u4f4e\u7a0e\u8f96\u533a\u6210\u5458\u7684\u8865\u8db3\u7a0e\u5411\u6bcd\u516c\u53f8\u6240\u5728\u8f96\u533a\u7f34\u7eb3<\/td>\n<\/tr>\n
UTPR<\/strong><\/td>\nUndertaxed Payments Rule<\/td>\n\u5f53 IIR \u672a\u5b8c\u5168\u8986\u76d6\u65f6,\u901a\u8fc7\u62d2\u7edd\u6263\u9664\u8fdb\u884c\u8865\u8db3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
\n

\u6b64\u5916\u8fd8\u6709\u5408\u683c\u56fd\u5185\u6700\u4f4e\u8865\u8db3\u7a0e\uff08QDMTT\uff09<\/strong>,\u5141\u8bb8\u8f96\u533a\u4f18\u5148\u5f81\u6536\u672c\u5730\u8865\u8db3\u7a0e\u3002<\/p>\n<\/blockquote>\n

\u9002\u7528\u95e8\u69db<\/h2>\n
    \n
  • \u8425\u6536\u95e8\u69db<\/strong>: \u5408\u5e76\u8425\u6536 \u2265 \u20ac7.5 billion(\u4ee5\u96c6\u56e2\u6700\u8fd14\u5e74\u5e73\u5747\u8425\u6536\u8ba1\u7b97)<\/li>\n
  • \u9002\u7528\u4e3b\u4f53<\/strong>: \u8de8\u56fd\u4f01\u4e1a\u96c6\u56e2(MNE Group),\u6392\u9664\u653f\u5e9c\u5b9e\u4f53\u3001\u56fd\u9645\u7ec4\u7ec7\u3001\u975e\u8425\u5229\u7ec4\u7ec7\u3001\u9000\u4f11\u57fa\u91d1<\/li>\n
  • \u6392\u9664\u5b9e\u4f53<\/strong>: \u5168\u7403\/\u533a\u57df\u6d77\u8fd0\u6240\u5f97\u9002\u7528\u7279\u6b8a\u89c4\u5219<\/li>\n<\/ul>\n

    \u6709\u6548\u7a0e\u7387\uff08ETR\uff09\u8ba1\u7b97<\/h2>\n
      \n
    1. \u4ee5\u8f96\u533a\u4e3a\u5355\u4f4d\u8ba1\u7b97\u6709\u6548\u7a0e\u7387(GloBE Income \u00f7 Covered Taxes)<\/li>\n
    2. GloBE Income = \u6309GloBE\u89c4\u5219\u8c03\u6574\u540e\u7684\u8d22\u52a1\u4f1a\u8ba1\u53e3\u5f84\u6240\u5f97<\/li>\n
    3. Covered Taxes = \u5df2\u7f34\u7eb3\u6240\u5f97\u7a0e(\u542b\u6682\u7f13\u7a0e,\u6309GloBE\u89c4\u5219\u8c03\u6574)<\/li>\n
    4. \u5f53\u67d0\u8f96\u533a ETR < 15% \u65f6,\u4ea7\u751f\u8865\u8db3\u7a0e(Top-up Tax)<\/li>\n<\/ol>\n

      \u8865\u8db3\u7a0e\u516c\u5f0f<\/h2>\n
      \n

      \u8865\u8db3\u7a0e = (15% \u2212 \u8f96\u533aETR) \u00d7 GloBE Income \u2212 \u57fa\u4e8e\u5b9e\u8d28\u7684\u6240\u5f97\u6392\u9664(SBIE)<\/p>\n<\/blockquote>\n

      \u57fa\u4e8e\u5b9e\u8d28\u7684\u6240\u5f97\u6392\u9664(SBIE)<\/strong>:<\/p>\n

        \n
      • \u6709\u5f62\u8d44\u4ea7\u8d26\u9762\u4ef7\u503c \u00d7 5%<\/li>\n
      • \u5de5\u8d44\u652f\u51fa \u00d7 5%(\u8fc7\u6e21\u671f5%\u21924%\u21923%\u9010\u6b65\u9012\u51cf,2026\u5e74\u8d77\u6309OECD\u884c\u653f\u6307\u5f15\u6267\u884c)<\/li>\n<\/ul>\n

        2026\u5e74\u91cd\u5927\u66f4\u65b0<\/h2>\n

        Side-by-Side Package\uff082026\u5e741\u67085\u65e5\u53d1\u5e03\uff09<\/h3>\n

        OECD\/G20 Inclusive Framework\u53d1\u5e03Side-by-Side Package\uff0c\u5305\u542b\uff1a<\/p>\n

        \n\n\n\n\n\n\n\n\n\n
        \u5185\u5bb9<\/th>\n\u8bf4\u660e<\/th>\n<\/tr>\n<\/thead>\n
        Side-by-Side Safe Harbour<\/strong><\/td>\n\u4e3a\u5408\u683c\u7a0e\u6536\u5236\u5ea6\u8f96\u533a\u63d0\u4f9b\u6c38\u4e45\u5b89\u5168\u6e2f\u3002\u76ee\u524d\u4ec5\u7f8e\u56fd\u7b26\u5408\u6761\u4ef6\uff0c\u9002\u7528\u4e8e2026\u5e741\u67081\u65e5\u8d77\u7684\u62a5\u544a\u5e74\u5ea6<\/td>\n<\/tr>\n
        UPE Safe Harbour<\/strong><\/td>\n\u9002\u7528\u4e8e\u6700\u7ec8\u6bcd\u516c\u53f8\u5728\u4e0d\u6ee1\u8db3Side-by-Side\u6761\u4ef6\u7684\u8f96\u533a\u7684MNE Group<\/td>\n<\/tr>\n
        \u6c38\u4e45\u7b80\u5316ETR\u5b89\u5168\u6e2f<\/strong><\/td>\n\u7b80\u5316ETR\u4e0d\u4f4e\u4e8e15%\u65f6\u53ef\u8c41\u514d\u8865\u8db3\u7a0e\u8ba1\u7b97<\/td>\n<\/tr>\n
        CbCR\u5b89\u5168\u6e2f\u5ef6\u957f<\/strong><\/td>\n\u8fc7\u6e21\u671fCbCR\u5b89\u5168\u6e2f\u5ef6\u957f\u81f32027\u5e7412\u670831\u65e5\u524d\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6\uff08\u4e0d\u542b2029\u5e746\u670830\u65e5\u540e\u7ed3\u675f\u7684\u5e74\u5ea6\uff09<\/td>\n<\/tr>\n
        SBTI Safe Harbour<\/strong><\/td>\n\u5408\u683c\u7a0e\u6536\u6fc0\u52b1\u53ef\u89c6\u4e3a\u989d\u5916\u5e94\u7a0e\u6536\u5165\uff0c\u5b9e\u8d28\u4e0a\u96505.5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

        2026\u5e745\u6708\u4e09\u5408\u4e00\u6307\u5f15\uff082026\u5e745\u670818\u65e5\u53d1\u5e03\uff09<\/h3>\n
        \n\n\n\n\n\n\n\n
        \u5185\u5bb9<\/th>\n\u8bf4\u660e<\/th>\n<\/tr>\n<\/thead>\n
        GIR\u4e2d\u592e\u7533\u62a5\u5171\u8bc6<\/strong><\/td>\n38\u4e2a2024\u5e74\u5b9e\u65bd\u8f96\u533a\u4e2d33\u4e2a\u627f\u8bfa\u57282026\u5e745\u670831\u65e5\u524d\u5efa\u7acb\u5b8c\u5168\u8fd0\u884c\u7684GIR\u7533\u62a5\u95e8\u6237<\/td>\n<\/tr>\n
        52-53\u5468\u8d22\u653f\u5e74\u5ea6UTPR\u5b89\u5168\u6e2f<\/strong><\/td>\n\u9002\u7528\u4e8e\u8d22\u653f\u5e74\u5ea6\u5f00\u59cb\u4e8e\u6216\u65e9\u4e8e2025\u5e7412\u670831\u65e5\u4e14\u7ed3\u675f\u4e8e\u4e4b\u540e\u7684\u96c6\u56e2<\/td>\n<\/tr>\n
        \u5408\u683c\u8f96\u533a\u4e2d\u592e\u8bb0\u5f55<\/strong><\/td>\n44\u4e2a\u8f96\u533a\u5b8c\u6210\u5408\u683cIIR\/DMTT\u7533\u62a5\u6d41\u7a0b\uff0c50\u4e2a\u8f96\u533a\u5177\u6709\u5408\u683cUPE\u5236\u5ea6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

        2026\u5e749\u6708\u5b9e\u65bd\u5305\uff082026\u5e749\u670811\u65e5\u53d1\u5e03\uff09<\/h3>\n
        \n\n\n\n\n\n\n\n
        \u5185\u5bb9<\/th>\n\u8bf4\u660e<\/th>\n<\/tr>\n<\/thead>\n
        \u5168\u9762\u7acb\u6cd5\u5ba1\u67e5\u6846\u67b6<\/strong><\/td>\nIF\u6210\u5458\u8bc4\u4f30\u56fd\u5185\u5b9e\u65bd\u89c4\u5219\u4e0eGloBE Model Rules\u4e00\u81f4\u6027\u7684\u6846\u67b6<\/td>\n<\/tr>\n
        GIR\u66f4\u65b0<\/strong><\/td>\n\u7eb3\u5165Side-by-Side Package\u7b80\u5316\u5185\u5bb9\uff0c\u4fee\u8ba2XML Schema\u5f00\u53d1\u4e2d<\/td>\n<\/tr>\n
        \u989d\u5916\u884c\u653f\u6307\u5f15<\/strong><\/td>\n\u660e\u786e\u6761\u4ef6\u7a0e\u5904\u7406\u3001QDMTT\u4f7f\u7528\u672c\u5730\u8d22\u52a1\u51c6\u5219\u671f\u95f4\u4e0d\u5339\u914d\u5904\u7406<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

        \u5404\u8f96\u533a\u5b9e\u65bd\u72b6\u6001\uff08\u622a\u81f32026\u5e749\u6708\uff09<\/h2>\n
        \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
        \u8f96\u533a<\/th>\nIIR<\/th>\nQDMTT<\/th>\nUTPR<\/th>\n\u5907\u6ce8<\/th>\n<\/tr>\n<\/thead>\n
        \u6b27\u76df<\/td>\n\u2713(2024)<\/td>\n\u5404\u56fd\u81ea\u5b9a<\/td>\n\u2713(2025)<\/td>\nDirective 2022\/2523<\/td>\n<\/tr>\n
        \u82f1\u56fd<\/td>\n\u2713(2024)<\/td>\n\u2713(2024)<\/td>\n\u2713(2025)<\/td>\nFinance Act 2023<\/td>\n<\/tr>\n
        \u65e5\u672c<\/td>\n\u2713(2024)<\/td>\n\u2713(2024)<\/td>\n\u2713(2025)<\/td>\n\u4ec5\u5408\u683cIIR<\/td>\n<\/tr>\n
        \u97e9\u56fd<\/td>\n\u2713(2025)<\/td>\n\u2713(2026.1)<\/td>\n\u2713(2026)<\/td>\n2026\u7a0e\u6539\u66f4\u65b0CFC<\/td>\n<\/tr>\n
        \u4e2d\u56fd<\/td>\n\u2014<\/td>\n\u672a\u5b9e\u65bd<\/td>\n\u2014<\/td>\n\u5c1a\u672a\u7acb\u6cd5\uff0c\u672a\u516c\u5e03\u5b9e\u65bd\u65f6\u95f4\u8868<\/td>\n<\/tr>\n
        \u9999\u6e2f<\/td>\n\u2014<\/td>\n\u2713(2025.1)<\/td>\n\u2014<\/td>\nHMRC Notice 2\u786e\u8ba4<\/td>\n<\/tr>\n
        \u6fb3\u5927\u5229\u4e9a<\/td>\n\u2713(2024)<\/td>\n\u2713(2024)<\/td>\n\u2713(2025)<\/td>\n2026 Measures No.2\u4fee\u8ba2<\/td>\n<\/tr>\n
        \u52a0\u62ff\u5927<\/td>\n\u4fee\u8ba2\u4e2d(Bill C-31)<\/td>\n\u2014<\/td>\n\u2014<\/td>\n\u5f15\u5165\u65b0\u5b89\u5168\u6e2f<\/td>\n<\/tr>\n
        \u65b0\u52a0\u5761<\/td>\n\u7acb\u6cd5\u4e2d<\/td>\n\u7acb\u6cd5\u4e2d<\/td>\n\u2014<\/td>\nFinance Bill 2026\u54a8\u8be2<\/td>\n<\/tr>\n
        \u7f8e\u56fd<\/td>\n\u2014<\/td>\n\u2014<\/td>\n\u2014<\/td>\nSide-by-Side\u552f\u4e00\u5408\u683c\u8f96\u533a<\/td>\n<\/tr>\n
        \u8d8a\u5357<\/td>\n\u2713(2024)<\/td>\n\u2713(2024)<\/td>\n\u2713(2025)<\/td>\n\u8f83\u65e9\u5b9e\u65bd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

        \u8fc7\u6e21\u89c4\u5219<\/h2>\n
          \n
        • \u8fc7\u6e21CbCR\u5b89\u5168\u6e2f<\/strong>: \u5ef6\u957f\u81f32027\u5e7412\u670831\u65e5\u524d\u5f00\u59cb\u7684\u8d22\u653f\u5e74\u5ea6<\/li>\n<\/ul>\n
            \n
          1. \u5fae\u5229\u6d4b\u8bd5: \u6536\u5165 < \u20ac10m \u4e14\u5229\u6da6 < \u20ac1m<\/li>\n
          2. \u7b80\u5316ETR\u6d4b\u8bd5: \u7b80\u5316ETR \u2265 \u8fc7\u6e21\u671f\u95e8\u69db(16%\u219217%\u219218%)<\/li>\n
          3. \u5e38\u89c4\u5229\u6da6\u6d4b\u8bd5: \u5229\u6da6 \u2264 SBIE<\/li>\n<\/ol>\n

            \u5b9e\u65bd\u65f6\u95f4\u7ebf<\/h2>\n
            \n\n\n\n\n\n\n\n
            \u9636\u6bb5<\/th>\n\u65f6\u95f4<\/th>\n\u9002\u7528\u89c4\u5219<\/th>\n<\/tr>\n<\/thead>\n
            \u7b2c\u4e00\u5e74<\/td>\n2025-2026<\/td>\nIIR + QDMTT \u751f\u6548\uff08\u6b27\u76df\u3001\u82f1\u56fd\u3001\u65e5\u672c\u3001\u97e9\u56fd\u7b49\uff0c\u4e2d\u56fd\u672a\u5b9e\u65bd<\/strong>\uff09<\/td>\n<\/tr>\n
            \u7b2c\u4e8c\u5e74<\/td>\n2026-2027<\/td>\nUTPR \u751f\u6548<\/td>\n<\/tr>\n
            \u5168\u9762\u5b9e\u65bd<\/td>\n2027+<\/td>\n\u542bSTTR\u3001Side-by-Side\u5168\u9762\u8fd0\u884c\u3001\u5168\u9762\u7acb\u6cd5\u5ba1\u67e5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
            \n

            \u5404\u8f96\u533a\u5b9e\u65bd\u7ec6\u8282<\/strong>: \u9700\u4ee5\u6240\u5728\u8f96\u533a\u6700\u65b0\u7acb\u6cd5\u6587\u672c\u4e3a\u51c6\u3002<\/p>\n<\/blockquote>","protected":false},"excerpt":{"rendered":"

            \u652f\u67f1\u4e8c\u5168\u7403\u6700\u4f4e\u7a0e\u786e\u4fdd\u5927\u578b\u8de8\u56fd\u4f01\u4e1a\uff08\u5e74\u8425\u6536\u2265\u20ac7.5bn\uff09\u5728\u6bcf\u4e2a\u8f96\u533a\u81f3\u5c11\u7f34\u7eb315%\u6709\u6548\u7a0e\u7387\u3002\u622a\u81f32026\u5e749\u6708\uff0cOECD\u5df2\u53d1\u5e03Side-by-Side Package\u3001GIR\u4e2d\u592e\u7533\u62a5\u5171\u8bc6\u548c\u5168\u9762\u7acb\u6cd5\u5ba1\u67e5\u6846\u67b6\uff0c44\u4e2a\u8f96\u533a\u5b8c\u6210\u5408\u683cIIR\/DMTT\u7533<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-47","post","type-post","status-publish","format-standard","hentry","category-5"],"_links":{"self":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts\/47","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/comments?post=47"}],"version-history":[{"count":2,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts\/47\/revisions"}],"predecessor-version":[{"id":62,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts\/47\/revisions\/62"}],"wp:attachment":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/media?parent=47"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/categories?post=47"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/tags?post=47"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}