{"id":2800,"date":"2025-08-25T20:16:12","date_gmt":"2025-08-25T13:16:12","guid":{"rendered":"https:\/\/shareidregulation.com\/?p=2800"},"modified":"2025-08-25T20:28:14","modified_gmt":"2025-08-25T13:28:14","slug":"globe-pillar-2","status":"publish","type":"post","link":"https:\/\/shareidregulation.com\/en\/globe-pillar-2\/","title":{"rendered":"\u5168\u7403\u6700\u4f4e\u7a05\u8ca0-GloBE-Pillar 2"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u51fa\u65bc\u5c0d\u5168\u7403\u6700\u4f4e\u7a05\u8ca0\u5728\u5370\u5c3c\u5982\u4f55\u843d\u5730\u7684\u597d\u5947<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6211\u6700\u8fd1\u9032\u884c\u4e86\u4e00\u4e9b\u8cc7\u6599\u67e5\u627e\u8207\u7814\u7a76\uff0c\u52a0\u4e0a\u8207Gemini \u5f97\u63a2\u8a0e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7531\u65bc\u5c1a\u672a\u6709\u4efb\u4f55\u5be6\u969b\u7533\u5831\u7684\u7d93\u9a57\uff0c\u50c5\u662f\u81ea\u5df1\u6dfa\u986f\u7684\u7406\u89e3<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e0c\u671b\u5206\u4eab\u51fa\u4f86\uff0c\u8207\u5927\u5bb6\u4e00\u540c\u63a2\u8a0e<\/p>\n\n\n\n<nav class=\"wp-block-stackable-table-of-contents stk-block-table-of-contents stk-block stk-f919d3b\" data-block-id=\"f919d3b\"><style>.stk-f919d3b ul{list-style-type:none !important;}.stk-f919d3b {min-height:132px !important;}<\/style><p class=\"stk-table-of-contents__title\"><strong>\u76ee\u9304<\/strong><\/p><ul class=\"stk-table-of-contents__table\"><li><a href=\"#1-\u5168\u7403\u6700\u4f4e\u7a05\u8ca0\u5236-pillar-2-\u6838\u5fc3\u6982\u5ff5\">1. \u5168\u7403\u6700\u4f4e\u7a05\u8ca0\u5236 (Pillar 2) \u6838\u5fc3\u6982\u5ff5<\/a><\/li><li><a href=\"#2-pillar-2-\u88dc\u5145\u7a05\u8a08\u7b97\u6d41\u7a0b\u8a73\u89e3\">2. Pillar 2 \u88dc\u5145\u7a05\u8a08\u7b97\u6d41\u7a0b\u8a73\u89e3<\/a><\/li><li><a href=\"#3-\u5370\u5c3c\u8207\u53f0\u7063\u7684\u5177\u9ad4\u60c5\u6cc1\">3. \u5370\u5c3c\u8207\u53f0\u7063\u7684\u5177\u9ad4\u60c5\u6cc1<\/a><\/li><li><a href=\"#4-\u8209\u4f8b\">4. \u8209\u4f8b<\/a><\/li><li><a href=\"#5-\u5b89\u5168\u6e2f\uff08-safe-harbour\uff09\">5.\u5b89\u5168\u6e2f\uff08Safe Harbour\uff09<\/a><\/li><\/ul><\/nav>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1-\u5168\u7403\u6700\u4f4e\u7a05\u8ca0\u5236-pillar-2-\u6838\u5fc3\u6982\u5ff5\"><strong>1. \u5168\u7403\u6700\u4f4e\u7a05\u8ca0\u5236 (Pillar 2) \u6838\u5fc3\u6982\u5ff5<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5b97\u65e8\u8207\u9069\u7528\u9580\u6abb\uff1a<\/strong> Pillar 2 \u7684\u6838\u5fc3\u76ee\u6a19\u662f\u78ba\u4fdd\u5927\u578b\u8de8\u570b\u4f01\u696d\u96c6\u5718\uff08MNE\uff09\u5728\u5168\u7403\u7684\u6709\u6548\u7a05\u7387\u81f3\u5c11\u9054\u5230 <strong>15%<\/strong>\u3002\u5176\u9069\u7528\u5c0d\u8c61\u70ba\u904e\u53bb\u56db\u5e74\u5167\u6709\u5169\u500b\u5e74\u5ea6\u7684\u7e3d\u71df\u6536\u8d85\u904e <strong>7.5 \u5104\u6b50\u5143<\/strong>\u7684\u96c6\u5718\u3002<\/li>\n\n\n\n<li><strong>\u4e09\u5927\u8ab2\u7a05\u6a5f\u5236\uff1a<\/strong> GloBE \u898f\u5247\u900f\u904e\u4ee5\u4e0b\u4e09\u7a2e\u6a5f\u5236\u4f86\u5fb5\u6536\u88dc\u5145\u7a05\uff1a<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u8ab2\u7a05\u6a5f\u5236<\/td><td>\u8aaa\u660e<\/td><td>\u9069\u7528\u60c5\u5883<\/td><\/tr><tr><td>\u5408\u683c\u570b\u5167\u6700\u4f4e\u88dc\u8db3\u7a05 (QDMTT)<\/td><td>\u5141\u8a31\u4f4e\u7a05\u7387\u570b\u5bb6\u512a\u5148\u5728\u5883\u5167\u5fb5\u6536\u88dc\u5145\u7a05\uff0c\u4f7f\u7a05\u7387\u9054\u5230 15%\u3002<\/td><td>\u60a8\u7684\u5370\u5c3c\u5b50\u516c\u53f8\u9069\u7528\u6b64\u898f\u5247\u3002\u7576\u5370\u5c3c\u5883\u5167\u7684\u6709\u6548\u7a05\u7387\u4f4e\u65bc 15% \u6642\uff0c\u7531\u5370\u5c3c\u653f\u5e9c\u512a\u5148\u8ab2\u5fb5\u88dc\u5145\u7a05\u3002<\/td><\/tr><tr><td>\u6240\u5f97\u6db5\u84cb\u539f\u5247 (IIR)<\/td><td>\u5982\u679c\u4f4e\u7a05\u7387\u570b\u5bb6\u6c92\u6709\u5be6\u65bd QDMTT\uff0c\u5247\u7531\u6700\u7d42\u6bcd\u516c\u53f8\u6240\u5728\u570b\u5fb5\u6536\u88dc\u5145\u7a05\u3002<\/td><td>\u5982\u679c\u5370\u5c3c\u6c92\u6709 QDMTT\uff0c\u4e14\u53f0\u7063\u5be6\u65bd\u4e86 IIR\uff0c\u5247\u7531\u53f0\u7063\u6bcd\u516c\u53f8\u8ab2\u5fb5\u88dc\u5145\u7a05\u3002<\/td><\/tr><tr><td>\u5fb5\u7a05\u4e0d\u8db3\u652f\u51fa\u539f\u5247 (UTPR)<\/td><td>\u5982\u679c\u6bcd\u516c\u53f8\u6240\u5728\u570b\u6c92\u6709\u5be6\u65bd IIR\uff0c\u5247\u7531\u5176\u4ed6\u5df2\u5be6\u65bd\u6b64\u898f\u5247\u7684\u6210\u54e1\u570b\u5206\u6524\u5fb5\u6536\u88dc\u5145\u7a05\u3002<\/td><td>UTPR \u662f IIR \u7684\u5099\u4f4d\u898f\u5247\u3002\u5982\u679c QDMTT \u548c IIR \u90fd\u6c92\u6709\u767c\u63ee\u4f5c\u7528\uff0cUTPR \u5c07\u555f\u52d5\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6392\u9664\u5be6\u9ad4\uff1a<\/strong> GloBE \u898f\u5247\u4e0d\u9069\u7528\u65bc\u653f\u5e9c\u5be6\u9ad4\u3001\u570b\u969b\u7d44\u7e54\u3001\u975e\u71df\u5229\u7d44\u7e54\u3001\u9000\u4f11\u57fa\u91d1\u4ee5\u53ca\u4f5c\u70ba\u6700\u7d42\u6bcd\u516c\u53f8\u7684\u6295\u8cc7\u57fa\u91d1\u7b49\u3002<\/li>\n\n\n\n<li><strong>\u540c\u4e00\u570b\u5bb6\u7684\u5b50\u516c\u53f8\u9808\u5408\u4f75\u8a08\u7b97<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2-pillar-2-\u88dc\u5145\u7a05\u8a08\u7b97\u6d41\u7a0b\u8a73\u89e3\"><strong>2. Pillar 2 \u88dc\u5145\u7a05\u8a08\u7b97\u6d41\u7a0b\u8a73\u89e3<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8a08\u7b97\u88dc\u5145\u7a05\u662f\u4e00\u500b\u8907\u96dc\u7684\u591a\u6b65\u9a5f\u6d41\u7a0b\uff0c\u4ee5\u4e0b\u70ba\u4e3b\u8981\u6b65\u9a5f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8a08\u7b97<\/strong><strong> GloBE \u6536\u5165 (GloBE Income)\uff1a<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">GloBE \u6536\u5165\u7684\u76ee\u7684\u662f\u70ba\u4e86\u5f97\u5230\u4e00\u500b\u5168\u7403\u7d71\u4e00\u7684\u3001\u9069\u7528\u65bc\u6700\u4f4e\u7a05\u8ca0\u5236\u8a08\u7b97\u7684\u7a05\u57fa\u3002\u5b83\u4e26\u975e\u7c21\u55ae\u5730\u63a1\u7528\u6703\u8a08\u5831\u8868\u4e0a\u7684\u7a05\u524d\u6de8\u5229\uff0c\u800c\u662f\u9700\u8981\u9032\u884c\u591a\u9805\u8abf\u6574\uff0c\u4ee5\u6392\u9664\u90a3\u4e9b\u53ef\u80fd\u626d\u66f2\u771f\u5be6\u7d93\u6fdf\u5229\u6f64\u6216\u9020\u6210\u91cd\u8907\u8a08\u7b97\u7684\u9805\u76ee\u3002<\/p>\n\n\n\n<ol style=\"list-style-type:upper-alpha\" class=\"wp-block-list\">\n<li><strong>\u8d77\u9ede\uff1a<\/strong> \u4ee5\u96c6\u5718\u6210\u54e1\u6703\u8a08\u5831\u8868\u4e0a\u7684\u7a05\u5f8c\u6de8\u5229\u70ba\u57fa\u790e\u3002\n<ol class=\"wp-block-list\">\n<li><strong>\u8abf\u6574\uff1a<\/strong> \u8acb\u898b\u8868\u683c<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u8abf\u6574\u9805\u76ee<\/td><td>\u8abf\u6574\u76ee\u7684<\/td><td>\u52a0\u9805 (Additions)<\/td><td>\u4f8b\u5b50<\/td><td>\u6e1b\u9805 (Subtractions)<\/td><td>\u4f8b\u5b50<\/td><\/tr><tr><td>\u6703\u8a08\u8d77\u9ede<\/td><td>\u5c07\u6703\u8a08\u4e0a\u7684\u7a05\u5f8c\u6de8\u5229\u8abf\u6574\u56de\u7a05\u524d\u57fa\u790e\uff0c\u4ee5\u4fbf GloBE \u898f\u5247\u80fd\u6709\u4e00\u81f4\u7684\u61c9\u7a05\u57fa\u6578\u9032\u884c\u8a08\u7b97\u3002<\/td><td>\u5c07\u6240\u5f97\u7a05\u8cbb\u7528\u52a0\u56de<\/td><td>\u7a05\u5f8c\u6de8\u5229\u8a08\u7b97\u6642\uff0c\u6703\u8a08\u4e0a\u5df2\u6263\u9664\u6240\u5f97\u7a05\u8cbb\u7528\uff0c\u70ba\u4e86\u8a08\u7b97\u7a05\u524d\u7684 GloBE \u61c9\u7a05\u57fa\u6578\uff0c\u9700\u52a0\u56de\u3002<\/td><td>\u4e0d\u9069\u7528<\/td><td>\u4e0d\u9069\u7528<\/td><\/tr><tr><td>\u96c6\u5718\u5167\u90e8\u4ea4\u6613<\/td><td>\u6392\u9664\u96c6\u5718\u5167\u90e8\u4ea4\u6613\u7522\u751f\u7684\u5229\u6f64\u548c\u80a1\u5229\uff0c\u907f\u514d\u540c\u4e00\u7b46\u5229\u6f64\u5728\u96c6\u5718\u5167\u88ab\u91cd\u8907\u8a08\u7b97\u3002<\/td><td>\u8abf\u6574\u5167\u90e8\u4ea4\u6613\u5229\u6f64<\/td><td>\u5b50\u516c\u53f8 A \u92b7\u8ca8\u7d66\u5b50\u516c\u53f8 B \u6240\u7522\u751f\u7684\u6210\u672c 500 \u842c\u6b50\u5143\uff0c\u56e0\u5c6c\u5167\u90e8\u4ea4\u6613\uff0c\u8a08\u7b97 GloBE \u6642\u61c9\u4e88\u52a0\u56de\u3002<\/td><td>\u6392\u9664\u80a1\u5229\u8207\u6b0a\u76ca\u640d\u76ca<\/td><td>\u53f0\u7063\u6bcd\u516c\u53f8\u6536\u5230\u5370\u5c3c\u5b50\u516c\u53f8\u7684\u80a1\u5229\u6536\u5165\u3002\u5728\u8a08\u7b97\u96c6\u5718\u7684 GloBE \u6536\u5165\u6642\uff0c\u6b64\u80a1\u5229\u6536\u5165\u6703\u88ab\u6392\u9664\u3002<\/td><\/tr><tr><td>\u4e0d\u53ef\u6263\u9664\u8cbb\u7528<\/td><td>\u78ba\u4fdd\u56e0\u9055\u6cd5\u884c\u70ba\u7522\u751f\u7684\u7f70\u6b3e\u4e0d\u6703\u88ab\u7528\u4f86\u964d\u4f4e\u7a05\u57fa\uff0c\u4ee5\u7dad\u6301\u7a05\u6536\u516c\u5e73\u3002<\/td><td>\u52a0\u56de\u4e0d\u53ef\u6263\u9664\u7684\u7f70\u6b3e<\/td><td>\u5370\u5c3c\u5b50\u516c\u53f8\u56e0\u9055\u53cd\u7576\u5730\u52de\u5de5\u6cd5\u898f\u88ab\u7f70\u6b3e\u3002\u6b64\u7f70\u6b3e\u5728\u8a08\u7b97 GloBE \u6536\u5165\u6642\uff0c\u6703\u88ab\u52a0\u56de\u5230\u7a05\u524d\u6de8\u5229\u4e2d\u3002<\/td><td>\u4e0d\u9069\u7528<\/td><td>\u4e0d\u9069\u7528<\/td><\/tr><tr><td>\u8abf\u6574\u9805\u76ee<\/td><td>\u8abf\u6574\u76ee\u7684<\/td><td>\u52a0\u9805 (Additions)<\/td><td>\u4f8b\u5b50<\/td><td>\u6e1b\u9805 (Subtractions)<\/td><td>\u4f8b\u5b50<\/td><\/tr><tr><td>\u7a05\u52d9\u76f8\u95dc<\/td><td>\u907f\u514d\u5faa\u74b0\u8a08\u7b97\uff0c\u78ba\u4fdd GloBE \u6536\u5165\u7684\u7a05\u57fa\u662f\u7d14\u7cb9\u7684\u5229\u6f64\uff0c\u4e0d\u5305\u542b GloBE \u672c\u8eab\u7684\u88dc\u5145\u7a05\u3002<\/td><td>\u8abf\u6574\u88dc\u5145\u7a05\u6b3e<\/td><td>\u5370\u5c3c\u5b50\u516c\u53f8\u5728 2025 \u5e74\u8a08\u7b97\u4e26\u8a8d\u5217\u4e86\u4e00\u7b46 QDMTT \u88dc\u5145\u7a05\u3002\u5728\u8a08\u7b97 GloBE \u6536\u5165\u6642\uff0c\u9019\u7b46\u7a05\u6b3e\u6703\u88ab\u52a0\u56de\u3002<\/td><td>\u4e0d\u9069\u7528<\/td><td>\u4e0d\u9069\u7528<\/td><\/tr><tr><td>\u7279\u5b9a\u975e\u640d\u76ca\u9805\u76ee<\/td><td>\u78ba\u4fdd GloBE \u6536\u5165\u53cd\u6620\u771f\u5be6\u7684\u7d93\u6fdf\u5229\u6f64\uff0c\u800c\u975e\u50c5\u56e0\u6703\u8a08\u8655\u7406\uff08\u5982\u532f\u7387\u8b8a\u52d5\u6216\u8cc7\u7522\u91cd\u4f30\uff09\u800c\u7522\u751f\u7684\u6578\u5b57\u8b8a\u52d5\u3002<\/td><td>\u8abf\u6574\u8cc7\u7522\u8655\u5206\u6536\u76ca<\/td><td>\u8ca1\u5831\u4e2d\u8a8d\u5217\u7684\u623f\u7522\u51fa\u552e\u5229\u5f97 200 \u842c\u6b50\u5143\uff0c\u4f46 GloBE \u898f\u5247\u5c0d\u6b64\u985e\u5229\u5f97\u6709\u7279\u6b8a\u8655\u7406\uff0c\u56e0\u6b64\u9700\u52a0\u56de\u3002<\/td><td>\u6392\u9664\u7279\u5b9a\u975e\u640d\u76ca\u9805\u76ee<\/td><td>\u7531\u65bc\u5370\u5c3c\u5b50\u516c\u53f8 A \u7684\u8ca8\u5e63\u70ba\u5370\u5c3c\u76fe\uff0c\u6bcd\u516c\u53f8\u4f7f\u7528\u6b50\u5143\u5408\u4f75\u8ca1\u5831\u6642\u7522\u751f\u4e86\u5de8\u5927\u7684\u532f\u514c\u5229\u76ca\u3002\u6b64\u532f\u514c\u5229\u76ca\u5728\u8a08\u7b97 GloBE \u6536\u5165\u6642\u88ab\u6392\u9664\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>GloBE \u6db5\u84cb\u7a05\u7a2e<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GloBE \u6db5\u84cb\u7a05\u7a2e\u7684\u5b9a\u7fa9\u662f\u300c\u8207\u5176\u6536\u5165\u6216\u5229\u6f64\u76f8\u95dc\uff0c\u4e26\u5728\u6703\u8a08\u5831\u8868\u4e2d\u8a8d\u5217\u7684\u7a05\u6b3e\u300d\u3002\u9019\u985e\u7a05\u7a2e\u7684\u6838\u5fc3\u7279\u5fb5\u662f\u5b83\u5011\u76f4\u63a5\u6216\u9593\u63a5\u5730\u57fa\u65bc\u4f01\u696d\u7684\u6240\u5f97\u6216\u5229\u6f64\u4f86\u5fb5\u6536\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u5728\u5370\u5c3c\uff0c\u300cPajak Penghasilan (PPh)\u300d\uff0c\u4e5f\u5c31\u662f\u5370\u5c3c\u7684\u4f01\u696d\u6240\u5f97\u7a05\uff0c\u662f GloBE \u6db5\u84cb\u7a05\u7a2e\u7684\u6700\u4e3b\u8981\u7bc4\u4f8b\u3002\u8207\u4e4b\u76f8\u5c0d\u7684\uff0c\u975e\u6db5\u84cb\u7a05\u7a2e\u5247\u901a\u5e38\u662f\u90a3\u4e9b\u8207\u6240\u5f97\u7121\u95dc\u7684\u7a05\u7a2e\uff0c\u4f8b\u5982\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u52a0\u503c\u578b\u71df\u696d\u7a05 (VAT)<\/li>\n\n\n\n<li>\u6d88\u8cbb\u7a05 (Excise tax) \u4e3b\u8981\u5c0d\u7159\u8349\u3001\u9152\u7cbe\u98f2\u6599\u7b49\u7522\u54c1\u5fb5\u6536<\/li>\n\n\n\n<li>\u8ca1\u7522\u7a05 (Property tax)<\/li>\n\n\n\n<li>\u85aa\u8cc7\u7a05 (Payroll tax) PPH21<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u8abf\u6574\u76ee\u7684\u7e3d\u7d50\uff1a<\/strong> GloBE \u6536\u5165\u7684\u8abf\u6574\u662f\u70ba\u4e86\u5c07\u5404\u570b\u96c6\u5718\u6210\u54e1\u7684\u5229\u6f64\uff0c\u8f49\u5316\u70ba\u4e00\u500b\u5728\u5168\u7403\u7bc4\u570d\u5167\u4e00\u81f4\u4e14\u53ef\u6bd4\u8f03\u7684\u7a05\u57fa\uff0c\u5f9e\u800c\u516c\u5e73\u5730\u8a08\u7b97\u5176\u61c9\u8ca0\u64d4\u7684\u6700\u4f4e\u7a05\u8ca0\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8a08\u7b97\u6db5\u84cb\u7a05\u984d<\/strong><strong> (Adjusted Covered Taxes)\uff1a<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u6db5\u84cb\u7a05\u984d\u662f\u6307\u7b26\u5408 GloBE \u898f\u5247\u7684\u300c\u5408\u683c\u6240\u5f97\u7a05\u300d\u3002\u5b83\u4e0d\u662f\u7c21\u55ae\u5730\u53d6\u7528\u6703\u8a08\u5831\u8868\u4e0a\u7684\u6240\u5f97\u7a05\u8cbb\u7528\uff0c\u800c\u662f\u8981\u9032\u884c\u8abf\u6574\u4ee5\u53cd\u6620\u96c6\u5718\u7684\u5be6\u969b\u7a05\u8ca0<\/p>\n\n\n\n<ol style=\"list-style-type:upper-alpha\" class=\"wp-block-list\">\n<li><strong>\u8d77\u9ede\uff1a<\/strong> \u4ee5\u6703\u8a08\u5831\u8868\u4e0a\u8a8d\u5217\u7684\u7576\u671f\u6240\u5f97\u7a05\u8cbb\u7528\u70ba\u57fa\u790e\u3002\n<ol class=\"wp-block-list\">\n<li><strong>\u8abf\u6574<\/strong><strong>:<\/strong>\u8acb\u898b\u8868\u683c<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u8abf\u6574\u9805\u76ee<\/td><td>\u8abf\u6574\u76ee\u7684<\/td><td>\u52a0\u9805 (Additions)<\/td><td>\u4f8b\u5b50<\/td><td>\u6e1b\u9805 (Subtractions)<\/td><td>\u4f8b\u5b50<\/td><\/tr><tr><td>\u905e\u5ef6\u6240\u5f97\u7a05\u8ca0\u50b5\uff08DTL\uff09\u7684\u8b8a\u52d5<\/td><td>\u53cd\u6620\u8a72\u6703\u8a08\u5e74\u5ea6\u7684\u771f\u5be6\u7a05\u8ca0\uff0c\u907f\u514d\u56e0\u6703\u8a08\u8207\u7a05\u52d9\u8655\u7406\u5dee\u7570\u5c0e\u81f4\u7684\u626d\u66f2\u3002<\/td><td>DTL \u7684\u589e\u52a0\u984d\uff08\u4ee3\u8868\u672a\u4f86\u7a05\u8ca0\u7684\u8a8d\u5217\uff09<\/td><td>\u7531\u65bc\u6298\u820a\u65b9\u6cd5\u5dee\u7570\uff0c\u6703\u8a08\u4e0a\u8a8d\u5217\u4e00\u7b46\u905e\u5ef6\u6240\u5f97\u7a05\u8ca0\u50b5\uff0c\u5176\u589e\u52a0\u984d\u9700\u52a0\u56de\u5230\u6db5\u84cb\u7a05\u984d<\/td><td>DTL \u7684\u6e1b\u5c11\u984d\uff08\u4ee3\u8868\u7576\u671f\u7a05\u8ca0\u7684\u62b5\u6e1b\uff09<\/td><td>\u904e\u53bb\u8a8d\u5217\u7684\u905e\u5ef6\u6240\u5f97\u7a05\u8ca0\u50b5\uff0c\u5728\u672c\u5e74\u5ea6\u56e0\u7a05\u52d9\u5dee\u7570\u8ff4\u8f49\u800c\u6e1b\u5c11\uff0c\u5176\u6e1b\u5c11\u984d\u9700\u5f9e\u6db5\u84cb\u7a05\u984d\u4e2d\u6e1b\u9664\u3002<\/td><\/tr><tr><td>\u6392\u9664\u88dc\u5145\u7a05\u672c\u8eab<\/td><td>\u907f\u514d\u91cd\u8907\u8a08\u7b97\u7a05\u6b3e\uff0c\u4fdd\u6301\u6709\u6548\u7a05\u7387\u8a08\u7b97\u6e96\u78ba\u6027<\/td><td>\u4e0d\u9069\u7528<\/td><td>\u4e0d\u9069\u7528<\/td><td>\u6392\u9664\u5df2\u7e73\u7d0d\u6216\u8a8d\u5217\u7684 GloBE \u88dc\u5145\u7a05\u3002<\/td><td>\u5370\u5c3c\u5b50\u516c\u53f8\u5728 2025 \u5e74\u7e73\u7d0d\u7684 QDMTT \u88dc\u5145\u7a05\uff0c\u4e0d\u6703\u518d\u6b21\u88ab\u8a08\u5165 2026 \u5e74\u6db5\u84cb\u7a05\u984d<\/td><\/tr><tr><td rowspan=\"2\">\u6392\u9664\u4e0d\u5408\u683c\u7a05\u6b3e<\/td><td rowspan=\"2\">\u78ba\u4fdd\u6db5\u84cb\u7a05\u984d\u53ea\u5305\u542b\u8207 GloBE \u6536\u5165\u76f8\u95dc\u7684\u5408\u683c\u6240\u5f97\u7a05\u3002<\/td><td>\u7a05\u524d\u5df2\u8a8d\u5217\u7684\u6db5\u84cb\u7a05\u7a2e\u3002<\/td><td>\u67d0\u570b\u5c0d\u7279\u5b9a\u6536\u5165\u8ab2\u5fb5\u7684\u7279\u7a2e\u7a05 50 \u842c\u6b50\u5143\uff0c\u56e0\u5c6c\u65bc GloBE \u6db5\u84cb\u7a05\u7a2e\uff0c\u9700\u52a0\u56de\u3002<\/td><td>\u5254\u9664\u9593\u63a5\u7a05\uff08\u5982\u589e\u503c\u7a05\u3001\u6d88\u8cbb\u7a05\uff09\u85aa\u8cc7\u7a05\u7b49\u975e\u6240\u5f97\u7a05\u6027\u8cea\u7684\u7a05\u6b3e\u3002<\/td><td>\u5370\u5c3c\u5b50\u516c\u53f8\u7e73\u7d0d\u4e86\u4e00\u7b46\u589e\u503c\u7a05\uff0c\u4f46\u5728\u8a08\u7b97\u6db5\u84cb\u7a05\u984d\u6642\uff0c\u9019\u7b46\u589e\u503c\u7a05\u6703\u88ab\u5254\u9664\u3002<\/td><\/tr><tr><td>\u8cc7\u7522\u91cd\u4f30\u589e\u503c\u5229\u76ca\u6240\u8ab2\u5fb5\u7684\u6240\u5f97\u7a05\u3002<\/td><td>\u8cc7\u7522\u91cd\u4f30\u5f8c\u6240\u7522\u751f\u7684\u905e\u5ef6\u6240\u5f97\u7a05\u8ca0\u50b5\uff0c\u7576\u5176\u5be6\u73fe\u6642\uff0c\u5176\u76f8\u95dc\u7a05\u8ca0\u9700\u52a0\u56de\u3002<\/td><td>\u4e0d\u5408\u683c\u7684\u53ef\u9000\u9084\u6b78\u96c6\u7a05\u3002<\/td><td>\u80a1\u6771\u5206\u914d\u80a1\u5229\u6642\uff0c\u53ef\u9000\u9084\u7684\u9810\u6263\u7a05 5 \u842c\u6b50\u5143\uff0c\u4e0d\u5c6c\u65bc\u5be6\u969b\u7a05\u8ca0\uff0c\u56e0\u6b64\u9700\u6e1b\u9664\u3002<\/td><\/tr><tr><td>\u8abf\u6574\u9805\u76ee<\/td><td>\u8abf\u6574\u76ee\u7684<\/td><td>\u52a0\u9805 (Additions)<\/td><td>\u4f8b\u5b50<\/td><td>\u6e1b\u9805 (Subtractions)<\/td><td>\u4f8b\u5b50<\/td><\/tr><tr><td>\u7a05\u6b3e\u8207\u5229\u6f64\u6b78\u5c6c\u8abf\u6574<\/td><td>\u8abf\u6574\u78ba\u4fdd\u7a05\u6b3e\u8207\u5176\u7522\u751f\u7684\u5229\u6f64\u76f8\u5339\u914d\u3002<\/td><td>\u67d0\u5229\u6f64\u5728\u7576\u5730\u88ab\u5fb5\u7a05\uff0c\u4f46 GloBE \u898f\u5247\u4e0b\u8a72\u5229\u6f64\u6b78\u5c6c\u65bc\u53e6\u4e00\u570b\u5bb6\u6210\u54e1\uff0c\u5247\u8a72\u7b46\u7a05\u6b3e\u7684\u6b78\u5c6c\u4e5f\u9700\u8abf\u6574\u3002<\/td><td>\u5047\u8a2d\u5370\u5c3c\u5b50\u516c\u53f8\u7684\u4e00\u9805\u5229\u6f64\uff0c\u5728\u7576\u5730\u88ab\u5fb5\u7a05\uff0c\u4f46\u6839\u64da GloBE \u898f\u5247\uff0c\u8a72\u5229\u6f64\u61c9\u6b78\u5c6c\u65bc\u53e6\u4e00\u500b\u570b\u5bb6\u7684\u6210\u54e1\u3002\u5247\u8a72\u7b46\u7a05\u6b3e\u7684\u6b78\u5c6c\u4e5f\u9700\u9032\u884c\u8abf\u6574\u3002<\/td><td>\u4e0d\u9069\u7528<\/td><td>\u4e0d\u9069\u7528<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8a08\u7b97\u6709\u6548\u7a05\u7387<\/strong><strong> (ETR)\uff1a<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u5f0f\uff1a\u6709\u6548\u7a05\u7387(ETR)=\u6db5\u84cb\u7a05\u984d\u200b\u00f7GloBE\u6536\u5165<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8a08\u7b97\u88dc\u5145\u7a05\u7387<\/strong><strong> (Top-up Tax Rate)\uff1a<\/strong><ul><li>\u5982\u679c\u6709\u6548\u7a05\u7387\u4f4e\u65bc 15%\uff0c\u5247\u8a08\u7b97\u88dc\u5145\u7a05\u7387\u3002<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>\u516c\u5f0f\uff1a\u88dc\u5145\u7a05\u7387=15%\u2212\u6709\u6548\u7a05\u7387<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u5be6\u8cea\u71df\u904b\u514d\u7a05\u984d<\/strong><strong> (SBIE)\uff1a<\/strong> \u70ba\u4e86\u9f13\u52f5\u5be6\u9ad4\u7d93\u6fdf\u6d3b\u52d5\u800c\u7d66\u4e88\u7684\u7a05\u57fa\u514d\u7a05\u984d\u3002\u8a08\u7b97\u65b9\u5f0f\u70ba\uff1a\n<ul class=\"wp-block-list\">\n<li><strong>\u5408\u683c\u85aa\u8cc7\u8cbb\u7528<\/strong><strong> \u00d7 9.8%<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">2024\u5e74\u9069\u2f64\u6bd4\u7387\u70ba9.8%\uff0c\u4e26\u5728\u2f17\u5e74\u7684\u904e\u6e21\u671f\u5167\u9010\u5e74\u8abf\u964d\u2f845%<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5408\u683c\u6709\u5f62\u8cc7\u7522\u6de8\u503c<\/strong><strong> \u00d7 7.8%<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">2024\u5e74\u9069\u2f64\u6bd4\u7387\u70ba7.8%\uff0c\u4e26\u5728\u2f17\u5e74\u7684\u904e\u6e21\u671f\u5167\u9010\u5e74\u8abf\u964d\u2f845%\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8a08\u7b97\u8d85\u984d\u5229\u6f64<\/strong><strong> (Excess Profit)\uff1a<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u5f0f\uff1a\u8d85\u984d\u5229\u6f64=GloBE\u6536\u5165\u2212\u5be6\u8cea\u71df\u904b\u514d\u7a05\u984d(SBIE)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8a08\u7b97\u61c9\u7e73\u88dc\u5145\u7a05\u984d\uff1a<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u5f0f\uff1a\u61c9\u7e73\u88dc\u5145\u7a05\u984d=\u8d85\u984d\u5229\u6f64\u00d7\u88dc\u5145\u7a05\u7387<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u6b65\u9a5f<\/strong><strong><\/strong><\/td><td><strong>\u8a08\u7b97\u9805\u76ee<\/strong><strong><\/strong><\/td><td><strong>\u8abf\u6574\u7bc4\u4f8b<\/strong><strong><\/strong><\/td><td><strong>\u8a08\u7b97\u7d50\u679c<\/strong><strong><\/strong><\/td><\/tr><tr><td>1<\/td><td>\u6de8GloBE\u640d\u76ca<\/td><td>\u8d77\u59cb\u9ede\uff1a\u8ca1\u6703\u6de8\u640d\u76ca\uff08\u7a05\u524d\uff091,200\u842c\u6b50\u5143 \u52a0\u56de\uff1a\u8cc7\u7522\u91cd\u4f30\u5229\u76ca 100\u842c\u6b50\u5143 \u6e1b\u9664\uff1a\u4f86\u81ea\u4e0d\u9069\u7528\u6295\u8cc7\u7684\u6536\u5165 50\u842c\u6b50\u5143 \u6e1b\u9664\uff1a\u975eGloBE\u6db5\u84cb\u4e4b\u7f70\u6b3e 10\u842c\u6b50\u5143<\/td><td>1,200 + 100 &#8211; 50 &#8211; 10 = 1,240\u842c\u6b50\u5143<\/td><\/tr><tr><td>2<\/td><td>\u8abf\u6574\u5f8c\u6db5\u84cb\u7a05\u984d<\/td><td>\u8d77\u59cb\u9ede\uff1a\u8ca1\u5831\u7576\u671f\u6240\u5f97\u7a05\u8cbb\u7528 150\u842c\u6b50\u5143 \u52a0\u56de\uff1a\u5be6\u969b\u4f7f\u7528\u4e4bGloBE\u8667\u640d\u905e\u5ef6\u6240\u5f97\u7a05\u8cc7\u7522 20\u842c\u6b50\u5143 \u52a0\u56de\uff1a\u8cc7\u7522\u91cd\u4f30\u5229\u76ca\u6240\u8ab2\u5fb5\u4e4b\u6240\u5f97\u7a05 15\u842c\u6b50\u5143 \u6e1b\u9664\uff1a\u4e0d\u5408\u683c\u7684\u53ef\u9000\u9084\u6b78\u96c6\u7a05 5\u842c\u6b50\u5143 \u6e1b\u9664\uff1a\u5df2\u5305\u542b\u5728\u6240\u5f97\u7a05\u8cbb\u7528\u4e2d\u7684\u6d88\u8cbb\u7a05 10\u842c\u6b50\u5143<\/td><td>150 + 20 + 15 &#8211; 5 &#8211; 10 = 170\u842c\u6b50\u5143<\/td><\/tr><tr><td>3<\/td><td>\u6709\u6548\u7a05\u7387 (ETR)<\/td><td>\u8abf\u6574\u5f8c\u6db5\u84cb\u7a05\u984d \u00f7 \u6de8GloBE\u640d\u76ca<\/td><td>170\u842c \u00f7 1,240\u842c = 13.71%<\/td><\/tr><tr><td>4<\/td><td>\u88dc\u5145\u7a05\u7387<\/td><td>\u6700\u4f4e\u7a05\u7387\uff0815%\uff09- \u6709\u6548\u7a05\u7387<\/td><td>15% &#8211; 13.71% = 1.29%<\/td><\/tr><tr><td>5<\/td><td>\u5be6\u8cea\u71df\u904b\u514d\u7a05\u984d (SBIE)<\/td><td>\u5408\u683c\u85aa\u8cc7\uff1a200\u842c\u6b50\u5143 , \u5408\u683c\u8cc7\u7522\uff1a500\u842c\u6b50\u5143 \u8a08\u7b97\uff1a(200\u842c \u00d7 9.8%) + (500\u842c \u00d7 7.8%)<\/td><td>58.6\u842c\u6b50\u5143<\/td><\/tr><tr><td>6<\/td><td>\u8d85\u984d\u5229\u6f64<\/td><td>\u6de8GloBE\u640d\u76ca &#8211; \u5be6\u8cea\u71df\u904b\u514d\u7a05\u984d<\/td><td>1,240\u842c &#8211; 58.6\u842c = 1,181.4\u842c\u6b50\u5143<\/td><\/tr><tr><td>7<\/td><td>\u61c9\u7e73\u88dc\u5145\u7a05\u8ca0<\/td><td>\u8d85\u984d\u5229\u6f64 \u00d7 \u88dc\u5145\u7a05\u7387<\/td><td>1,181.4\u842c \u00d7 1.29% = 15.24\u842c\u6b50\u5143<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">*\u88dc\u5145\u7a05\u8ca0\u5206\u914d\u7531\u6bcf\u5bb6\u516c\u53f8\u7684GloBE\u6536\u5165\u6c7a\u5b9a<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3-\u5370\u5c3c\u8207\u53f0\u7063\u7684\u5177\u9ad4\u60c5\u6cc1\"><strong>3. \u5370\u5c3c\u8207\u53f0\u7063\u7684\u5177\u9ad4\u60c5\u6cc1<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5370\u5c3c\u6cd5\u898f\u8207\u6642\u7a0b\uff1a<\/strong><ul><li><strong>\u9996\u6b21\u7533\u5831\u671f\u9650<\/strong>\u70ba\u9996\u500b\u6703\u8a08\u5e74\u5ea6\u7d50\u675f\u5f8c\u7684 18 \u500b\u6708\u5167\u3002\u4ee5 2025 \u5e74\u70ba\u4f8b\uff0c\u622a\u6b62\u65e5\u70ba <strong>2027\/06\/30<\/strong>\u3002<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li><strong>\u63d0\u4ea4\u5c0d\u8c61<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u6240\u6709\u5831\u544a\u90fd\u5fc5\u9808\u63d0\u4ea4\u7d66\u5370\u5c3c\u7684\u7a05\u52d9\u7e3d\u5c40\u5c40\u9577\uff08Direktur Jenderal Pajak\uff09\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8a9e\u8a00\u8207\u8ca8\u5e63\uff1a<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">GIR \u5fc5\u9808\u4f7f\u7528 \u5370\u5c3c\u8a9e \u586b\u5beb\uff0c\u4e26\u4ee5 \u5370\u5c3c\u76fe\uff08Rupiah\uff09 \u70ba\u8ca8\u5e63\u55ae\u4f4d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d93\u8ca1\u653f\u90e8\u8a31\u53ef\uff0c\u53ef\u4f7f\u7528\u82f1\u8a9e\u548c\u7f8e\u5143\u586b\u5beb\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>&nbsp;GloBE \u7533\u5831\u7fa9\u52d9\u8207\u8d77\u59cb\u5e74\u4efd<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u751f\u6548\u65e5\u671f\uff1a\u6839\u64da\u7b2c 74 \u689d\uff0c\u5370\u5c3c\u7684 GloBE \u6cd5\u898f\u5f9e 2025\u5e741\u67081\u65e5 \u8d77\u751f\u6548\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u5831\u7fa9\u52d9\uff1a\u5c0d\u65bc\u7b26\u5408\u689d\u4ef6\u7684\u8de8\u570b\u4f01\u696d\u96c6\u5718\uff0c\u5176\u7533\u5831\u7fa9\u52d9\u5f9e 2025\u8ca1\u653f\u5e74\u5ea6 \u958b\u59cb\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>&nbsp;\u7533\u5831\u5831\u544a\u985e\u578b<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u60a8\u9700\u8981\u5728\u5370\u5c3c\u63d0\u4ea4\u4ee5\u4e0b\u4e09\u4efd\u5831\u544a\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u901a\u77e5\u66f8 (Notifikasi)\uff1a\u5305\u542b\u6700\u7d42\u6bcd\u516c\u53f8\u548c\u6307\u5b9a\u63d0\u4ea4 GIR \u5be6\u9ad4\u7684\u8cc7\u8a0a\u3002\n<ul class=\"wp-block-list\">\n<li>GloBE\u8cc7\u8a0a\u7533\u5831\u8868 (GIR)\uff1a\u63d0\u4f9b GloBE \u898f\u5247\u5be6\u65bd\u7684\u8a73\u7d30\u8cc7\u8a0a\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9996\u5148\u63d0\u4ea4 GIR \u548c \u901a\u77e5\u66f8\u3002\u7a05\u52d9\u7e3d\u5c40\u5c07\u63d0\u4f9b\u6536\u64da\u3002\u6b64\u6536\u64da\u5fc5\u9808\u4f5c\u70ba GloBE\u5e74\u5ea6\u6240\u5f97\u7a05\u7533\u5831\u8868 \u7684\u9644\u4ef6\u4e00\u4f75\u63d0\u4ea4\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GloBE\u5e74\u5ea6\u6240\u5f97\u7a05\u7533\u5831\u8868 (SPT Tahunan PPh GloBE)\uff1a\u7533\u5831 GloBE \u898f\u5247\u4e0b\u7684\u7a05\u984d\u8a08\u7b97\u548c\u652f\u4ed8\u60c5\u6cc1\u3002\n<ul class=\"wp-block-list\">\n<li><strong>\u6700\u665a\u63d0\u4ea4\u65e5\u671f<\/strong><strong>(\u91dd\u5c0d 2025\u8ca1\u653f\u5e74\u5ea6)\uff1a<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u5831\u544a\u985e\u578b<\/td><td>\u63d0\u4ea4\u671f\u9650<\/td><td>\u5099\u8a3b<\/td><\/tr><tr><td>GloBE\u8cc7\u8a0a\u7533\u5831\u8868 (GIR)<\/td><td>2027\u5e746\u670830\u65e5<\/td><td>\u9019\u662f\u4e00\u500b\u91dd\u5c0d 2025 \u81f3 2026 \u8ca1\u653f\u5e74\u5ea6\u7684\u7279\u6b8a\u904e\u6e21\u671f\u9650\u3002<\/td><\/tr><tr><td>GloBE\u5e74\u5ea6\u6240\u5f97\u7a05\u7533\u5831\u8868 (SPT Tahunan PPh GloBE)<\/td><td>2026\u5e744\u670830\u65e5<\/td><td>\u9019\u4efd\u5831\u544a\u7684\u63d0\u4ea4\u671f\u9650\u70ba\u8ca1\u653f\u5e74\u5ea6\u7d50\u675f\u5f8c\u7684 4 \u500b\u6708\u5167\u3002<\/td><\/tr><tr><td>GloBE\u5e74\u5ea6\u6240\u5f97\u7a05\u7533\u5831\u8868 (SPT Tahunan PPh GloBE) &#8211; \u5ef6\u671f<\/td><td>2026\u5e746\u670830\u65e5<\/td><td>\u91dd\u5c0d GloBE \u898f\u5247\u9069\u7528\u7684\u7b2c\u4e00\u500b\u8ca1\u653f\u5e74\u5ea6\uff08\u5373 2025\u5e74\uff09\uff0c\u53ef\u7533\u8acb\u5ef6\u9577\u6700\u591a 2 \u500b\u6708\u7684\u671f\u9650\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GloBE \u898f\u5247\u9069\u7528\u65bc <strong>2025<\/strong><strong>\u5e74<\/strong> \u958b\u59cb\u7684\u8ca1\u653f\u5e74\u5ea6\u3002\u96d6\u7136\u63d0\u4ea4\u5831\u544a\u7684\u7fa9\u52d9\u5df2\u7d93\u5b58\u5728\uff0c\u4f46\u91dd\u5c0d 2025 \u8ca1\u653f\u5e74\u5ea6\uff0c\u6700\u665a\u53ef\u5ef6\u81f3 <strong>2027<\/strong><strong>\u5e74<\/strong><strong>6<\/strong><strong>\u6708<\/strong><strong>30<\/strong><strong>\u65e5<\/strong>\uff08GIR\uff09\u6216 <strong>2026<\/strong><strong>\u5e74<\/strong><strong>6<\/strong><strong>\u6708<\/strong><strong>30<\/strong><strong>\u65e5<\/strong>\uff08SPT\uff09\u3002<\/li>\n\n\n\n<li><strong>\u53f0\u7063\u7684\u9032\u5ea6\uff1a<\/strong><ul><li>\u76ee\u524d<strong>\u5c1a\u7121\u660e\u78ba\u7684\u6cd5\u898f\u5be6\u65bd\u6642\u7a0b<\/strong>\u3002\u53f0\u7063\u8ca1\u653f\u90e8\u6b63\u5728\u7814\u64ec\u8349\u6848\uff0c\u4f46\u5c1a\u672a\u5b8c\u6210\u7acb\u6cd5\u7a0b\u5e8f\u3002<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>\u9019\u610f\u5473\u8457\u53f0\u7063\u6bcd\u516c\u53f8\u76ee\u524d\u6c92\u6709 Pillar 2 \u7684\u7533\u5831\u7fa9\u52d9\uff0c\u4f46\u4ecd\u9808\u5bc6\u5207\u95dc\u6ce8\u6700\u65b0\u767c\u5c55\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u5370\u5c3c\u5b50\u516c\u53f8\u7684\u7533\u5831\u8cac\u4efb\uff1a<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u7531\u65bc\u53f0\u7063\u6cd5\u898f\u5c1a\u672a\u5be6\u65bd\uff0c\u4e14\u7f3a\u4e4f\u8207\u5370\u5c3c\u9032\u884c GloBE \u8cc7\u8a0a\u4ea4\u63db\u7684\u5354\u8b70\uff0c<strong>\u5370\u5c3c\u5b50\u516c\u53f8\u5c07\u6709\u8cac\u4efb\u76f4\u63a5\u5411\u5370\u5c3c\u7a05\u52d9\u6a5f\u95dc\u63d0\u4ea4<\/strong><strong> GloBE \u8cc7\u8a0a\u7533\u5831\u8868 (GIR)<\/strong>\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4-\u8209\u4f8b\"><strong>4. \u8209\u4f8b<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>DTA \u7684\u50f9\u503c\u8abf\u6574<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u905e\u5ef6\u7a05\u9805\u8cc7\u7522\uff08DTA\uff09\u662f\u6839\u64da\u516c\u53f8\u6240\u5728\u5730\u7684\u570b\u5167\u7a05\u7387\u8a08\u7b97\u7684\u3002\u7576 GloBE \u898f\u5247\u751f\u6548\u5f8c\uff0cDTA \u7684\u50f9\u503c\u5728 GloBE \u7a05\u6b3e\u8a08\u7b97\u4e2d\u5fc5\u9808\u88ab\u300c\u91cd\u65b0\u8abf\u6574\u300d\uff0c\u4ee5\u53cd\u6620 15% \u7684\u5168\u7403\u6700\u4f4e\u7a05\u7387\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u570b\u5167\u7a05\u7387 \u9ad8\u65bc 15%\uff0cDTA \u7684\u50f9\u503c\u6703\u88ab\u4e0b\u8abf\u81f3 15%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u570b\u5167\u7a05\u7387 \u4f4e\u65bc 15%\uff0cDTA \u7684\u50f9\u503c\u5247\u6703\u4e0a\u8abf\u81f3 15%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u5b50\uff1a\u570b\u5167\u7a05\u7387\u70ba 10% \u7684\u60c5\u6cc1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u60c5\u5883\u8a2d\u5b9a\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5047\u8a2d\u5370\u5c3c\u5b50\u516c\u53f8\u5728 GloBE \u898f\u5247\u751f\u6548\u524d\uff0c\u56e0\u70ba\u6709 150 \u842c\u6b50\u5143\u7684\u7a05\u52d9\u8667\u640d\uff0c\u6240\u4ee5\u7522\u751f\u4e86 DTA\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5047\u8a2d\u5370\u5c3c\u7684\u570b\u5167\u7a05\u7387\u70ba 10%\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DTA \u7684\u539f\u59cb\u50f9\u503c\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DTA \u539f\u59cb\u50f9\u503c = 150\u842c\u6b50\u5143\uff08\u8667\u640d\uff09\u00d7 10%\uff08\u570b\u5167\u7a05\u7387\uff09= 15\u842c\u6b50\u5143\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019 15 \u842c\u6b50\u5143\u662f\u8a18\u9304\u5728\u516c\u53f8\u6703\u8a08\u5831\u8868\u4e0a\u7684\u50f9\u503c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GloBE \u898f\u5247\u4e0b\u7684 DTA \u8abf\u6574\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GloBE \u898f\u5247\u8981\u6c42 DTA \u7684\u50f9\u503c\u5728 GloBE \u8a08\u7b97\u4e2d\uff0c\u5fc5\u9808\u53cd\u6620 15% \u7684\u6700\u4f4e\u7a05\u7387\u3002\u56e0\u6b64\uff0c\u9700\u8981\u5c07\u5176\u8abf\u6574\u70ba\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8abf\u6574\u5f8c DTA \u50f9\u503c = DTA \u539f\u59cb\u50f9\u503c \u00f7 \u539f\u59cb\u7a05\u7387 \u00d7 GloBE \u6700\u4f4e\u7a05\u7387<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8abf\u6574\u5f8c DTA \u50f9\u503c = 15\u842c\u6b50\u5143 \u00f7 10% \u00d7 15% = 22.5\u842c\u6b50\u5143\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d50\u8ad6<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e4b\u6240\u4ee5\u8981\u9019\u6a23\u8a08\u7b97\uff0c\u662f\u70ba\u4e86\u78ba\u4fdd\u5728\u8a08\u7b97 GloBE \u6709\u6548\u7a05\u7387\u6642\uff0c\u905e\u5ef6\u7a05\u9805\u8cc7\u7522\u6240\u5e36\u4f86\u7684\u7a05\u6536\u5229\u76ca\u80fd\u88ab\u6a19\u6e96\u5316\u5230 15%\u3002\u9019\u907f\u514d\u4e86\u4f01\u696d\u56e0\u570b\u5167\u7a05\u7387\u5dee\u7570\u800c\u7522\u751f\u4e0d\u516c\u5e73\u7684 GloBE \u7a05\u8ca0\u3002\u9019\u500b\u516c\u5f0f\u662f\u904e\u6e21\u6027\u689d\u6b3e\u7684\u4e00\u90e8\u5206\uff0c\u65e8\u5728\u5c07\u820a\u7a05\u5236\u4e0b\u7684 DTA \u50f9\u503c\uff0c\u5e73\u7a69\u5730\u904e\u6e21\u5230 GloBE \u7684\u6700\u4f4e\u7a05\u7387\u6a19\u6e96\u4e0b<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u570b\u5167\u6700\u4f4e\u88dc\u8db3\u7a05\uff08<\/strong><strong>DMTT\uff09\u7684\u8a08\u7b97<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u500b\u4f8b\u5b50\u662f\u95dc\u65bc\u5982\u4f55\u8a08\u7b97\u7576\u570b\u5167\u6709\u6548\u7a05\u7387\u4f4e\u65bc 15% \u6642\uff0c\u61c9\u7e73\u7d0d\u7684\u984d\u5916\u7a05\u6b3e\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6848\u4f8b\u5047\u8a2d<\/strong>\uff1a<ul><li><strong>S Co<\/strong> \u5728\u570b\u5bb6 S \u7684 GloBE \u5229\u6f64\uff1a1,000 \u6b50\u5143<\/li><\/ul><ul><li><strong>S Co<\/strong> \u5728\u570b\u5bb6 S \u5df2\u7e73\u7d0d\u7684\u6db5\u84cb\u7a05\u6b3e\uff1a70 \u6b50\u5143<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li><strong>GloBE \u6700\u4f4e\u7a05\u7387<\/strong>\uff1a15%<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u8a08\u7b97\u6b65\u9a5f<\/strong>\uff1a<ul><li><strong>\u8a08\u7b97\u6709\u6548\u7a05\u7387\uff08<\/strong><strong>ETR\uff09<\/strong>\uff1a<ul><li>ETR = \u6db5\u84cb\u7a05\u6b3e \u00f7 GloBE \u5229\u6f64<\/li><\/ul><ul><li>ETR = 70 \u6b50\u5143 \u00f7 1,000 \u6b50\u5143 = <strong>7%<\/strong><\/li><\/ul><\/li><\/ul><ul><li><strong>\u8a08\u7b97\u88dc\u5145\u7a05\u7387\uff08<\/strong><strong>Top-up Tax Rate\uff09<\/strong>\uff1a<ul><li>\u88dc\u5145\u7a05\u7387 = \u6700\u4f4e\u7a05\u7387 &#8211; \u6709\u6548\u7a05\u7387<\/li><\/ul><ul><li>\u88dc\u5145\u7a05\u7387 = 15% &#8211; 7% = <strong>8%<\/strong><\/li><\/ul><\/li><\/ul><ul><li><strong>\u8a08\u7b97\u8d85\u984d\u5229\u6f64\uff08<\/strong><strong>Excess Profit\uff09<\/strong>\uff1a<ul><li>\u8d85\u984d\u5229\u6f64 = GloBE \u5229\u6f64 &#8211; \u5be6\u8cea\u71df\u904b\u514d\u7a05\u984d\uff08SBIE\uff09<\/li><\/ul><ul><li>\u5047\u8a2d\u6b64\u4f8b\u4e2d\u6c92\u6709\u5be6\u8cea\u71df\u904b\u514d\u7a05\u984d\uff0c\u56e0\u6b64\u8d85\u984d\u5229\u6f64\u70ba <strong>1,000 \u6b50\u5143<\/strong>\u3002<\/li><\/ul><\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li><strong>\u8a08\u7b97\u61c9\u7e73\u7684<\/strong><strong> DMTT \u88dc\u5145\u7a05\u984d<\/strong>\uff1a<ul><li>DMTT \u88dc\u5145\u7a05\u984d = \u8d85\u984d\u5229\u6f64 \u00d7 \u88dc\u5145\u7a05\u7387<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>DMTT \u88dc\u5145\u7a05\u984d = 1,000 \u6b50\u5143 \u00d7 8% = <strong>80 \u6b50\u5143<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u8ffd\u52a0\u7576\u671f\u7a05\u6b3e\uff08<\/strong><strong>Additional Current Top-up Tax\uff09\u7684\u8a08\u7b97<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u500b\u4f8b\u5b50\u8aaa\u660e\u4e86\u5982\u679c\u7a05\u6b3e\u6c92\u6709\u53ca\u6642\u652f\u4ed8\uff0c\u6703\u5982\u4f55\u5f71\u97ff GloBE \u7a05\u6b3e\u7684\u8a08\u7b97\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6848\u4f8b\u5047\u8a2d<\/strong>\uff1a<ul><li><strong>\u7b2c<\/strong><strong> 1 \u5e74<\/strong>\uff1a\u67d0\u5be6\u9ad4\u7684 GloBE \u5229\u6f64\u70ba 1,000 \u842c\u6b50\u5143\uff0c\u7576\u671f\u7a05\u6b3e\u70ba 1,000 \u842c\u6b50\u5143\uff08\u4f46\u5c1a\u672a\u652f\u4ed8\uff09\u3002<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li><strong>\u7b2c<\/strong><strong> 4 \u5e74<\/strong>\uff1a\u9019\u7b46 1,000 \u842c\u6b50\u5143\u7684\u7a05\u6b3e\u624d\u88ab\u652f\u4ed8\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u8a08\u7b97\u6b65\u9a5f<\/strong>\uff1a<\/li>\n\n\n\n<li><strong>\u7b2c<\/strong><strong> 1 \u5e74\u7684\u521d\u6b65\u8a08\u7b97<\/strong>\uff1a\u7531\u65bc\u7a05\u6b3e\u5c1a\u672a\u652f\u4ed8\uff0c<strong>\u5728<\/strong><strong> GloBE \u898f\u5247\u4e0b\uff0c\u9019 1,000 \u842c\u6b50\u5143\u7684\u7a05\u6b3e\u4e0d\u88ab\u8996\u70ba\u7576\u5e74\u7684\u300c\u6db5\u84cb\u7a05\u6b3e\u300d<\/strong>\u3002<\/li>\n\n\n\n<li><strong>\u91cd\u65b0\u8a08\u7b97\u7b2c<\/strong><strong> 1 \u5e74\u7684\u6709\u6548\u7a05\u7387<\/strong>\uff1a<ul><li>\u6709\u6548\u7a05\u7387\uff08ETR\uff09 = \u6db5\u84cb\u7a05\u6b3e \u00f7 GloBE \u5229\u6f64<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>\u6709\u6548\u7a05\u7387 = 0 \u00f7 1,000 \u842c\u6b50\u5143 = <strong>0%<\/strong><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u91cd\u65b0\u8a08\u7b97\u7b2c<\/strong><strong> 1 \u5e74\u7684\u88dc\u5145\u7a05\u984d<\/strong>\uff1a<ul><li>\u88dc\u5145\u7a05\u7387 = 15% &#8211; 0% = <strong>15%<\/strong><\/li><\/ul><ul><li>\u61c9\u7e73\u88dc\u5145\u7a05\u984d = \u8d85\u984d\u5229\u6f64 \u00d7 15%<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>\u56e0\u6b64\uff0c\u9019\u5c07\u5c0e\u81f4\u7b2c 1 \u5e74\u7522\u751f\u4e00\u7b46\u9ad8\u984d\u7684\u8ffd\u52a0\u7a05\u6b3e\u3002<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u7b2c<\/strong><strong> 4 \u5e74\u7684\u8abf\u6574<\/strong>\uff1a\u7576\u9019\u7b46\u7a05\u6b3e\u5728\u7b2c 4 \u5e74\u652f\u4ed8\u5f8c\uff0c<strong>\u624d\u5c07\u5176\u8996\u70ba\u7b2c<\/strong><strong> 4 \u5e74\u7684\u300c\u6db5\u84cb\u7a05\u6b3e\u300d<\/strong>\uff0c\u7528\u65bc\u8a08\u7b97\u7b2c 4 \u5e74\u7684\u6709\u6548\u7a05\u7387\uff0c\u800c\u4e0d\u662f\u56de\u6eaf\u5230\u7b2c 1 \u5e74\u3002<\/li>\n\n\n\n<li>\u7a05\u52d9\u5be9\u67e5\u5c0e\u81f4\u6e1b\u5c11\u7a05\u524d\u8667\u640d<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5370\u5c3c\u5b50\u516c\u53f8\u5728 2027 \u5e74 \u6536\u5230\u91dd\u5c0d 2025 \u8ca1\u653f\u5e74\u5ea6 \u7684\u7a05\u52d9\u5be9\u67e5\u7d50\u679c\uff0c\u9019\u5c07\u5c0e\u81f4\u5fc5\u9808\u5c0d\u7576\u5e74\u5ea6\u7684 GloBE \u7a05\u52d9\u8a08\u7b97\u9032\u884c\u91cd\u65b0\u8abf\u6574\u3002\u4ee5\u4e0b\u662f\u9019\u500b\u904e\u7a0b\u7684\u8a73\u7d30\u89e3\u91cb\u8207\u61c9\u5c0d\u65b9\u5f0f\uff1a<\/p>\n\n\n\n<ol style=\"list-style-type:upper-alpha\" class=\"wp-block-list\">\n<li>\u8abf\u6574 GloBE \u640d\u76ca\u8207\u6db5\u84cb\u7a05\u6b3e<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\u7a05\u52d9\u5be9\u67e5\u7684\u7d50\u679c\u76f4\u63a5\u5f71\u97ff GloBE \u7a05\u52d9\u8a08\u7b97\u7684\u5169\u5927\u6838\u5fc3\u8981\u7d20\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GloBE \u640d\u76ca\uff08GloBE Income\/Loss\uff09\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5be9\u67e5\u7d50\u679c\uff1a\u5370\u5c3c\u7a05\u52d9\u5c40\u8abf\u6574\u4e26\u6e1b\u5c11\u4e86\u5b50\u516c\u53f8 2025 \u5e74\u7684\u7a05\u524d\u8667\u640d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GloBE \u5f71\u97ff\uff1a\u9019\u9805\u8abf\u6574\u6703\u76f4\u63a5\u589e\u52a0 2025 \u5e74\u7684 GloBE \u5229\u6f64\uff0c\u6210\u70ba\u8a08\u7b97\u6709\u6548\u7a05\u7387\uff08ETR\uff09\u7684\u5206\u6bcd\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6db5\u84cb\u7a05\u6b3e\uff08Covered Taxes\uff09\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5be9\u67e5\u7d50\u679c\uff1a\u5370\u5c3c\u7a05\u52d9\u5c40\u5c0d 2025 \u5e74\u8ab2\u5fb5\u4e86\u984d\u5916\u7684\u6240\u5f97\u7a05\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">GloBE \u5f71\u97ff\uff1a\u9019\u7b46\u984d\u5916\u8ab2\u5fb5\u7684\u6240\u5f97\u7a05\uff0c\u5c07\u6703\u88ab\u7d0d\u5165 2025 \u5e74\u7684\u300c\u6db5\u84cb\u7a05\u6b3e\u300d\uff0c\u6210\u70ba\u8a08\u7b97\u6709\u6548\u7a05\u7387\uff08ETR\uff09\u7684\u5206\u5b50\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u91cd\u65b0\u8a08\u7b97\u6709\u6548\u7a05\u7387\u8207\u88dc\u5145\u7a05\u984d<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u7531\u65bc 2025 \u5e74\u7684 GloBE \u640d\u76ca\u548c\u6db5\u84cb\u7a05\u6b3e\u90fd\u56e0\u5be9\u67e5\u7d50\u679c\u800c\u8b8a\u52d5\uff0c\u60a8\u5fc5\u9808\u6839\u64da\u9019\u4e9b\u65b0\u7684\u6578\u64da\uff0c\u91cd\u65b0\u8a08\u7b97 2025 \u5e74\u7684\u6709\u6548\u7a05\u7387\uff08ETR\uff09\u8207\u88dc\u5145\u7a05\u984d\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7533\u5831\u8207\u4fee\u6b63\u6642\u7a0b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728 2027 \u5e74\u6536\u5230\u5be9\u67e5\u7d50\u679c\uff0c\u4ee3\u8868\u60a8\u5fc5\u9808\u6839\u64da\u9019\u500b\u65b0\u7684\u8cc7\u8a0a\u4f86\u8655\u7406\u7533\u5831\u7fa9\u52d9\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u5831\u6642\u7a0b\uff1a\u91dd\u5c0d 2025 \u8ca1\u653f\u5e74\u5ea6\uff0c\u60a8\u7684\u5370\u5c3c\u5b50\u516c\u53f8\u5728\u5be9\u67e5\u7d50\u679c\u51fa\u4f86\u524d\uff0c\u61c9\u8a72\u5df2\u7d93\u63d0\u4ea4\u4e86 GloBE\u5e74\u5ea6\u6240\u5f97\u7a05\u7533\u5831\u8868\uff08SPT\uff09\u548c GloBE\u8cc7\u8a0a\u7533\u5831\u8868\uff08GIR\uff09\uff0c\u56e0\u70ba\u5b83\u5011\u7684\u6700\u665a\u63d0\u4ea4\u671f\u9650\u5206\u5225\u70ba 2026 \u5e74 6 \u6708 30 \u65e5\u548c 2027 \u5e74 6 \u6708 30 \u65e5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4fee\u6b63\u7fa9\u52d9\uff1a\u7531\u65bc\u5be9\u67e5\u7d50\u679c\u7684\u6578\u64da\u8207\u539f\u59cb\u7533\u5831\u6642\u4e0d\u540c\uff0c\u516c\u53f8\u5fc5\u9808\u6839\u64da\u6700\u65b0\u7684\u8a08\u7b97\u7d50\u679c\uff0c\u63d0\u4ea4\u4e00\u4efd\u4fee\u6b63\u5f8c\u7684 GloBE \u7533\u5831\u8868\uff08Amendment\uff09\uff0c\u4ee5\u53cd\u6620\u56e0\u7a05\u52d9\u5be9\u67e5\u6240\u5c0e\u81f4\u7684\u8b8a\u52d5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7e3d\u7d50\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9019\u500b\u60c5\u5883\u662f GloBE \u898f\u5247\u4e2d\u8655\u7406\u300c\u7a05\u52d9\u5be9\u67e5\u300d\u7684\u5178\u578b\u6848\u4f8b\u3002GloBE \u7a05\u52d9\u4e0d\u50c5\u57fa\u65bc\u6700\u521d\u7684\u6703\u8a08\u5831\u8868\uff0c\u9084\u5fc5\u9808\u6301\u7e8c\u8003\u616e\u5f8c\u7e8c\u5e74\u5ea6\u767c\u751f\u7684\u6240\u6709\u7a05\u52d9\u8abf\u6574\u3002\u56e0\u6b64\uff0c\u516c\u53f8\u5fc5\u9808\u6839\u64da\u5be9\u67e5\u7d50\u679c\u9032\u884c\u76f8\u61c9\u7684\u91cd\u65b0\u8a08\u7b97\u548c\u4fee\u6b63\u7533\u5831\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"5-\u5b89\u5168\u6e2f\uff08-safe-harbour\uff09\">5.<strong>\u5b89\u5168\u6e2f\uff08Safe Harbour\uff09<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u662f\u4e00\u7a2e\u7c21\u5316\u63aa\u65bd\uff0c\u5141\u8a31\u7b26\u5408\u7279\u5b9a\u689d\u4ef6\u7684\u8de8\u570b\u4f01\u696d\u96c6\u5718\uff08MNE\uff09\uff0c\u5728\u8a08\u7b97 GloBE \u88dc\u5145\u7a05\u6642\uff0c<strong>\u66ab\u6642\u5c07\u67d0\u500b\u570b\u5bb6\u6216\u5730\u5340\u7684\u88dc\u5145\u7a05\u984d\u8996\u70ba\u96f6<\/strong>\u3002\u9019\u6709\u52a9\u65bc\u6e1b\u8f15\u4f01\u696d\u5728\u904e\u6e21\u671f\u5167\u8907\u96dc\u7684\u5408\u898f\u548c\u8a08\u7b97\u8ca0\u64d4\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u8ab0\u80fd\u7533\u8acb\u5b89\u5168\u6e2f\uff1f<\/strong><\/li>\n\n\n\n<li><strong>\u96c6\u5718\u5c64\u7d1a\u7684\u6c7a\u7b56<\/strong>\uff1a\u5b89\u5168\u6e2f\u7684\u7533\u8acb\u662f\u4e00\u500b<strong>\u96c6\u5718\u5c64\u7d1a\u7684\u6c7a\u5b9a<\/strong>\u3002<\/li>\n\n\n\n<li><strong>\u4e3b\u8981\u8cac\u4efb\u4eba<\/strong>\uff1a\u901a\u5e38\u7531\u8ca0\u8cac\u63d0\u4ea4 GloBE \u8cc7\u8a0a\u7533\u5831\u8868\uff08GIR\uff09\u7684\u5be6\u9ad4\uff08\u4e00\u822c\u662f<strong>\u6700\u7d42\u6bcd\u516c\u53f8<\/strong>\uff0c\u4f8b\u5982\u60a8\u96c6\u5718\u7684\u53f0\u7063\u6bcd\u516c\u53f8\uff09\u4f86\u8a55\u4f30\u548c\u9078\u64c7\u662f\u5426\u61c9\u7528\u5b89\u5168\u6e2f\u3002<\/li>\n\n\n\n<li><strong>\u5b50\u516c\u53f8\u89d2\u8272<\/strong>\uff1a\u5370\u5c3c\u5b50\u516c\u53f8\u96d6\u7136\u4e0d\u80fd\u7368\u7acb\u4e3b\u5f35\u5b89\u5168\u6e2f\uff0c\u4f46\u5b83\u5fc5\u9808\u5411\u6bcd\u516c\u53f8\u63d0\u4f9b\u6e96\u78ba\u7684\u6578\u64da\uff0c\u4f5c\u70ba\u6bcd\u516c\u53f8\u8a55\u4f30\u548c\u6c7a\u7b56\u7684\u57fa\u790e\u3002\n<ul class=\"wp-block-list\">\n<li><strong>\u5b89\u5168\u6e2f\u7684\u4e09\u500b\u4e3b\u8981\u985e\u578b<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u64da GloBE \u898f\u5247\uff0c\u904e\u6e21\u6027 CbCR \u5b89\u5168\u6e2f\uff08Transitional CbCR Safe Harbour\uff09\u6709\u4e09\u7a2e\u6e2c\u8a66\uff0c\u53ea\u8981\u6eff\u8db3\u5176\u4e2d\u4e00\u9805\uff0c\u5c31\u53ef\u4ee5\u9069\u7528\uff1a<\/p>\n\n\n\n<ol style=\"list-style-type:upper-alpha\" class=\"wp-block-list\">\n<li><strong>\u6536\u5165\u8207\u5229\u6f64\u9580\u6abb\u6e2c\u8a66\uff08<\/strong><strong>De Minimis Test\uff09<\/strong><ol><li><strong>\u689d\u4ef6<\/strong>\uff1a\u8a72\u570b\u5bb6\u6216\u5730\u5340\u7684\u7e3d\u71df\u6536<strong>\u5c0f\u65bc<\/strong><strong> 1,000 \u842c\u6b50\u5143<\/strong>\uff0c\u4e14\u7a05\u524d\u6de8\u5229<strong>\u5c0f\u65bc<\/strong><strong> 100 \u842c\u6b50\u5143<\/strong>\u3002<\/li><\/ol>\n<ol class=\"wp-block-list\">\n<li><strong>\u9069\u7528\u60c5\u5883<\/strong>\uff1a\u9019\u9069\u7528\u65bc\u96c6\u5718\u5167\u5728\u67d0\u4e9b\u53f8\u6cd5\u7ba1\u8f44\u5340\u71df\u904b\u898f\u6a21\u8f03\u5c0f\u7684\u5be6\u9ad4\u3002<\/li>\n<\/ol>\n<\/li>\n\n\n\n<li><strong>\u7c21\u6613\u6709\u6548\u7a05\u7387\u6e2c\u8a66\uff08<\/strong><strong>Simplified ETR Test\uff09<\/strong><ol><li><strong>\u689d\u4ef6<\/strong>\uff1a\u8a72\u570b\u5bb6\u6216\u5730\u5340\u7684\u7c21\u6613\u6709\u6548\u7a05\u7387<strong>\u9ad8\u65bc<\/strong><strong> GloBE \u7684\u6700\u4f4e\u7a05\u7387<\/strong>\u3002<\/li><\/ol>\n<ol class=\"wp-block-list\">\n<li><strong>\u9069\u7528\u60c5\u5883<\/strong>\uff1a\u5982\u679c\u67d0\u570b\u7684\u570b\u5167\u6240\u5f97\u7a05\u8ca0\u64d4\u5df2\u7d93\u8db3\u5920\u9ad8\uff0c\u5373\u4f7f\u6c92\u6709\u9032\u884c GloBE \u7684\u8907\u96dc\u8abf\u6574\uff0c\u4e5f\u53ef\u4ee5\u5c07\u5176\u88dc\u5145\u7a05\u984d\u8996\u70ba\u96f6\u3002<\/li>\n<\/ol>\n<\/li>\n\n\n\n<li><strong>\u5be6\u8cea\u71df\u904b\u6e2c\u8a66\uff08<\/strong><strong>Routine Profits Test\uff09<\/strong><ol><li><strong>\u689d\u4ef6<\/strong>\uff1a\u8a72\u570b\u5bb6\u6216\u5730\u5340\u7684\u7a05\u524d\u6de8\u5229<strong>\u7b49\u65bc\u6216\u4f4e\u65bc<\/strong>\u5176\u5be6\u8cea\u71df\u904b\u514d\u7a05\u984d\uff08SBIE\uff09\u3002<\/li><\/ol>\n<ol class=\"wp-block-list\">\n<li><strong>\u9069\u7528\u60c5\u5883<\/strong>\uff1a\u9019\u9069\u7528\u65bc\u90a3\u4e9b\u4e3b\u8981\u5229\u6f64\u4f86\u81ea\u65bc\u5176\u6709\u5f62\u8cc7\u7522\u548c\u54e1\u5de5\u85aa\u8cc7\uff0c\u800c\u975e\u900f\u904e\u7121\u5f62\u8cc7\u7522\u6216\u907f\u7a05\u5b89\u6392\u7684\u5be6\u9ad4\u3002\n<ol class=\"wp-block-list\">\n<li><strong>\u904e\u6e21\u671f\u662f\u6307\u4f55\u6642\uff1f<\/strong><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">GloBE \u898f\u5247\u7684\u904e\u6e21\u671f\u4e26\u975e\u4e00\u500b\u55ae\u4e00\u7684\u56fa\u5b9a\u6642\u9593\uff0c\u5b83\u5305\u542b\u5e7e\u500b\u91cd\u8981\u968e\u6bb5\uff1a<\/p>\n\n\n\n<ol style=\"list-style-type:upper-alpha\" class=\"wp-block-list\">\n<li><strong>\u6240\u5f97\u6db5\u84cb\u539f\u5247\uff08<\/strong><strong>IIR\uff09<\/strong>\uff1a\u5f9e <strong>2025\u5e741\u67081\u65e5<\/strong> \u81f3 <strong>2026\u5e7412\u670831\u65e5<\/strong> \u7d50\u675f\u7684\u8ca1\u653f\u5e74\u5ea6\u3002<\/li>\n\n\n\n<li><strong>\u5fb5\u7a05\u4e0d\u8db3\u652f\u51fa\u539f\u5247\uff08<\/strong><strong>UTPR\uff09<\/strong>\uff1a\u5f9e <strong>2026\u5e741\u67081\u65e5<\/strong> \u81f3 <strong>2027\u5e7412\u670831\u65e5<\/strong> \u7d50\u675f\u7684\u8ca1\u653f\u5e74\u5ea6\u3002<\/li>\n\n\n\n<li><strong>\u904e\u6e21\u6027<\/strong><strong> CbCR \u5b89\u5168\u6e2f<\/strong>\uff1a\u9069\u7528\u65bc <strong>2025\u30012026 \u548c 2027<\/strong> \u5e74\u958b\u59cb\u7684\u8ca1\u653f\u5e74\u5ea6\u3002<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u7e3d\u7d50<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b89\u5168\u6e2f\u689d\u6b3e\u70ba\u4f01\u696d\u5728\u904e\u6e21\u671f\u5167\u63d0\u4f9b\u4e86\u91cd\u8981\u7684\u5f48\u6027\uff0c\u5141\u8a31\u4f01\u696d\u5728\u7b26\u5408\u7279\u5b9a\u689d\u4ef6\u7684\u60c5\u6cc1\u4e0b\uff0c\u66ab\u6642\u7c21\u5316 GloBE \u7533\u5831\u7fa9\u52d9\u3002\u4f46\u9019\u9805\u6c7a\u7b56\u9700\u8981\u7531\u6bcd\u516c\u53f8\u5728\u96c6\u5718\u5c64\u7d1a\u9032\u884c\uff0c\u4e26\u57fa\u65bc\u5b50\u516c\u53f8\u6240\u63d0\u4f9b\u7684\u6e96\u78ba\u6578\u64da\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>\u51fa\u65bc\u5c0d\u5168\u7403\u6700\u4f4e\u7a05\u8ca0\u5728\u5370\u5c3c\u5982\u4f55\u843d\u5730\u7684\u597d\u5947 \u6211\u6700\u8fd1\u9032\u884c\u4e86\u4e00\u4e9b\u8cc7\u6599\u67e5\u627e\u8207\u7814\u7a76\uff0c\u52a0\u4e0a\u8207Gemini \u5f97\u63a2\u8a0e \u7531\u65bc\u5c1a\u672a\u6709 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2800","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts\/2800","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/comments?post=2800"}],"version-history":[{"count":4,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts\/2800\/revisions"}],"predecessor-version":[{"id":2805,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/posts\/2800\/revisions\/2805"}],"wp:attachment":[{"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/media?parent=2800"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/categories?post=2800"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/shareidregulation.com\/en\/wp-json\/wp\/v2\/tags?post=2800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}