2020年经济学人 公司税——数位落差(2)

The talks cover two proposals, or "pillars", in OECD-speak.

谈判涵盖两项提议，或用OECD的话来说是两个“支柱”。

The first is meant to direct more of the global-tax take towards places where the customers of digital firms live.

第一个的目标是将更多的全球税收导向数字公司的客户所在的地区。

Corporate-tax liability will depend not on whether companies are physically¹ present in a country,

企业纳税责任将不取决于公司是否实际存在于某个国家，

but on whether they have a "sustained and significant involvement" there. Pillar two establishes a global minimum tax.

而是取决于他们在该国是否存在“持续或重大的参与”。支柱二是建立全球最低税。

The OECD reckons that the two proposals could together raise corporate-tax revenue by up to 4%.

OECD认为这两项提议可以共同将企业税收增加4%。

Pillar two has the greater chance of being agreed—and would raise more revenue.

第二项支柱更有可能达成一致，并且会增加更多的收入。

The idea of a global minimum is to blunt companies' incentives² to shift profits to low-tax jurisdictions³. There is still some haggling⁴ to be done.

全球最低税的想法，是为了削弱企业将利润转移到低税收司法管辖区的动机。还有一些需要进行争论的地方。

But some sort of agreement should be possible, if only because governments can go it alone.

要是政府能够单独行动，那么达成某种协议还是有可能的。

The Americans, for example, enacted⁵ a version in 2017, with a tax on global intangible low-taxed income (GILTI).

例如，美国在2017年通过一个版本，对全球无形资产低税收入（GILTI）征税。

Havens⁶ can offer all the perks⁷ they want, but American companies still face a rate of at least 10.5% on GILTI associated with their foreign affiliates⁸.

避税地可以提供他们想要的所有特权，但美国公司仍要面临与外国子公司相关的至少10.5%的GILTI税率。

That might explain why Steven Mnuchin, America's treasury⁹ secretary, was reasonably positive about the second pillar last month.

这或许能够解释为什么美国财政部长史蒂文·姆努钦上月对第二个支柱持相当积极的态度。

But he wants to put talks on the first on hold. In December he proposed that the new system should be optional for American firms.

但他希望暂停第一轮谈判。12月，他提议，新体系应该成为美国公司的选择之一。

The suggestion, which would in effect neuter any new rules, was badly received by other countries.

其他国家对该项提议反应不佳（该建议将使任何新规则失效）。

But as it stands, the OECD's plan is unbalanced: it asks America to hand over the right to tax its companies to other countries, without getting much in return.

但现在看来，OECD的计划是不公正的：它要求美国把向本国公司征税的权力移交给其他国家，还得不到什么回报。

Without an agreement on pillar one that divvies up tax rights, a proliferation of digital-tax schemes seems likely.

如果不能对分摊征税权力的第一支柱达成协议，那么数字税方案的扩增似乎是有可能的。

(The European Union's resolve to implement¹⁰ one may have been stiffened¹¹ by its loss on July 15th of a big tax case against Apple.)

（7月15日，欧盟在一桩针对苹果公司的重大税务案件中败诉，这可能加大了欧盟实施这一法案的决心。）

These taxes are a much cruder fix than a pillar-one solution. Companies could face a stack of competing tax bills.

这些是比支柱一解决方案更加粗暴的方法。公司可能会面临一大堆相互竞争的税单。

The levies¹² also mostly apply to revenues rather than profits, and often try to exempt¹³ domestic champions. To top it all off, they are a recipe for trade conflict.

征税也主要针对收入而非利润，而且往往会试图免除国内冠军企业的税收。最重要的是，它们会引发贸易冲突。

1 physically   

adj.物质上，体格上，身体上，按自然规律

参考例句：

• He was out of sorts physically,as well as disordered mentally.他浑身不舒服，心绪也很乱。
• Every time I think about it I feel physically sick.一想起那件事我就感到极恶心。

2 incentives   

激励某人做某事的事物( incentive的名词复数 )； 刺激； 诱因； 动机

参考例句：

• tax incentives to encourage savings 鼓励储蓄的税收措施
• Furthermore, subsidies provide incentives only for investments in equipment. 更有甚者，提供津贴仅是为鼓励增添设备的投资。 来自英汉非文学 - 环境法 - 环境法

3 jurisdictions   

司法权( jurisdiction的名词复数 )； 裁判权； 管辖区域； 管辖范围

参考例句：

• Butler entreated him to remember the act abolishing the heritable jurisdictions. 巴特勒提醒他注意废除世袭审判权的国会法令。
• James I personally adjudicated between the two jurisdictions. 詹姆士一世亲自裁定双方纠纷。

4 haggling   

v.讨价还价( haggle的现在分词 )

参考例句：

• I left him in the market haggling over the price of a shirt. 我扔下他自己在市场上就一件衬衫讨价还价。
• Some were haggling loudly with traders as they hawked their wares. 有些人正在大声同兜售货物的商贩讲价钱。 来自辞典例句

5 enacted   

制定（法律），通过（法案）( enact的过去式和过去分词 )

参考例句：

• legislation enacted by parliament 由议会通过的法律
• Outside in the little lobby another scene was begin enacted. 外面的小休息室里又是另一番景象。 来自英汉文学 - 嘉莉妹妹

6 havens   

n.港口，安全地方( haven的名词复数 )v.港口，安全地方( haven的第三人称单数 )

参考例句：

• Your twenty havens would back out at the last minute anyhow. 你那二十个避难所到了最后一分钟也要不认帐。 来自辞典例句
• Using offshore havens to avoid taxes and investor protections. 使用海面的港口避免税和投资者保护。 来自互联网

7 perks   

额外津贴，附带福利，外快( perk的名词复数 )

参考例句：

• Perks offered by the firm include a car and free health insurance. 公司给予的额外待遇包括一辆汽车和免费健康保险。
• Are there any perks that go with your job? 你的工作有什么津贴吗？

8 affiliates   

附属企业( affiliate的名词复数 )

参考例句：

• She affiliates with an academic society. 她是某学术团体的成员。
• For example, these security affiliates participated in the floating of 19,000,000,000 of issues in 1927. 例如，这些证券发行机构在1927年的流通证券中，就提供了一百九十亿美元的证券。

9 treasury   

n.宝库；国库，金库；文库

参考例句：

• The Treasury was opposed in principle to the proposals.财政部原则上反对这些提案。
• This book is a treasury of useful information.这本书是有价值的信息宝库。

10 implement   

n.(pl.)工具，器具；vt.实行，实施，执行

参考例句：

• Don't undertake a project unless you can implement it.不要承担一项计划，除非你能完成这项计划。
• The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。

11 stiffened   

加强的

参考例句：

• He leaned towards her and she stiffened at this invasion of her personal space. 他向她俯过身去，这种侵犯她个人空间的举动让她绷紧了身子。
• She stiffened with fear. 她吓呆了。

12 levies   

（部队）征兵( levy的名词复数 )； 募捐； 被征募的军队

参考例句：

• At that time, taxes and levies were as many as the hairs on an ox. 那时，苛捐杂税多如牛毛。
• Variable levies can insulate farmers and consumers from world markets. 差价进口税可以把农民和消费者与世界市场隔离开来。

13 exempt   

adj.免除的；v.使免除；n.免税者，被免除义务者

参考例句：

• These goods are exempt from customs duties.这些货物免征关税。
• He is exempt from punishment about this thing.关于此事对他已免于处分。