彭飞认为，事实上，特朗普这届政府已调整前任税收政策，通 过 "全球无形资产低税收入"（GILTI）相关规则，实质推行最 低税实践，且这一做法预计在其后续任期内延续。 作者：杜涛 封图：图虫创意 "中国并非 OECD（经济合作与发展组织）正式成员，目前以观察员身份参与相关进程，对支柱一 （针对大型跨国企业征税权重新分配）、支柱二（全球最低企业税率）长期持观望态度。一方面， BEPS（税基侵蚀和利润转移）初期针对的是美资企业，与中资企业关联度较低，但随着拼多多等 中资平台企业'出海'，这一情况正逐渐变化。" "另一方面，从国内法角度看，中国现行法定企业所得税率为 25%，高新技术企业、西部地区的鼓 励类产业，以及高新技术服务企业的最低税率已降至15%，基本满足全球最低税标准，因此暂无须 额外出台政策即可符合要求。"9月9日，澳洲会计师公会2023—2025年度中国华北区委员会会长彭 飞在回答经济观察报提问时表示。 在实施进程上，部分东南亚国家、部分欧洲国家及中国香港地区，已率先推进支柱二落地。以中国 香港为例，其法定标准税率为 16.5%，但因存在"离岸收入与在岸收入分离"的特殊情况，部分企业 实际税率可能低于标 ...

Core Viewpoint - Trump's recent threats regarding digital taxes could destabilize the "Two-Pillar" framework, leading to increased uncertainty and potential backlash from affected countries [1][2]. Group 1: Digital Tax and U.S. Companies - Digital taxes are primarily aimed at U.S. tech giants like Apple, Amazon, Facebook (Meta), and Google, with bipartisan opposition in the U.S. against such taxes being viewed as discriminatory [2][3]. - Trump's strong stance against digital taxes includes potential tariffs and export restrictions, particularly targeting the EU's upcoming Digital Markets Act [2][3]. Group 2: International Taxation and the "Two-Pillar" Framework - The digital tax issue reflects a broader competition over taxation rights among nations, as traditional tax rules fail to address the profits of digital companies operating across borders [4][5]. - The G20 has tasked the OECD with designing the "Two-Pillar" framework to address these challenges, aiming to reshape international tax rules to prevent unilateral tax measures like digital service taxes [4][5]. Group 3: U.S. Government's Position - The Biden administration supports the "Two-Pillar" framework, emphasizing the importance of a global minimum tax rate of 15% to prevent tax competition [6][7]. - The U.S. has made commitments to the "Two-Pillar" framework, including a requirement for countries to abolish digital service taxes in exchange for benefits under Pillar One [7][8]. Group 4: Political Challenges and Reactions - The Biden administration faces domestic opposition, particularly from Republican lawmakers who argue that the U.S. has compromised too much on Pillar One and that the global minimum tax infringes on U.S. tax rights [8][9]. - Trump's withdrawal from international tax negotiations has led to a resurgence of interest in unilateral digital service taxes among other countries, as they may feel compelled to act independently if consensus is not reached [9][10]. Group 5: European Response - The EU has firmly rejected Trump's threats regarding digital service taxes, asserting its sovereign right to regulate U.S. companies within its jurisdiction [10][11]. - The EU's commitment to digital service taxes remains strong, with plans to enhance regulatory measures despite U.S. pressure [10][11].