彭飞：各国通过国内法满足最低税标准的大方向已明确

Group 1 - China is currently an observer in the OECD process and has a long-term wait-and-see attitude towards Pillar One and Pillar Two of the BEPS initiative, which focus on the reallocation of taxing rights for large multinational enterprises and the establishment of a global minimum corporate tax rate respectively [2] - The current statutory corporate income tax rate in China is 25%, with certain high-tech enterprises and encouraged industries in western regions benefiting from a reduced rate of 15%, which aligns with the global minimum tax standards [3] - The OECD's dual pillar framework was developed in response to the challenges posed by the digital economy, aiming to address the imbalance in taxing rights and profit allocation among countries [4] Group 2 - Recent changes in the U.S. stance on Pillar Two, particularly under the Inflation Reduction Act, indicate a shift towards domestic solutions for minimum tax issues, moving away from punitive measures against countries implementing Pillar Two policies [4] - Some Southeast Asian and European countries, as well as Hong Kong, have already begun implementing Pillar Two, with Hong Kong introducing a minimum tax mechanism to meet global standards despite its standard tax rate being 16.5% [5] - There is a growing global consensus among countries to stabilize corporate tax rates around 15% through domestic legislation, indicating a clear direction for compliance with minimum tax standards [5]