Group 1 - The article discusses the adjustments made by the Trump administration to previous tax policies, particularly through the Global Intangible Low-Taxed Income (GILTI) rules, which effectively implement a minimum tax practice expected to continue in subsequent terms [1][4]. - China is currently an observer in the OECD process and has a long-term wait-and-see attitude towards the two-pillar framework, with its current corporate income tax rate at 25%, and certain sectors benefiting from a reduced rate of 15%, aligning with global minimum tax standards [2][5]. - The OECD's two-pillar framework was developed to address tax challenges arising from digitalization, with Pillar One focusing on reallocating taxing rights for large multinational enterprises and Pillar Two establishing a global minimum corporate tax rate to curb tax base erosion and profit shifting [3][4]. Group 2 - The implementation of Pillar Two has seen some Southeast Asian and European countries, as well as Hong Kong, advance its adoption, with Hong Kong introducing a minimum tax mechanism to meet global standards despite a standard tax rate of 16.5% [5]. - There is a growing global consensus on stabilizing corporate tax rates around 15% through domestic laws, regardless of the specific future direction of Pillar Two [5]. - Chinese companies expanding overseas are advised to understand the tax regulations of their investment destinations and utilize professional platforms to navigate tax issues, particularly in light of the "safe harbor rules" in places like Hong Kong [5].

2017年，二十国集团（G20）委托OECD通过BEPS包容性框架开展应对经济数字化税收挑战共识性解决方案的研究。2019年，OECD首次提出"双支柱"的方 案设计框架。支柱一侧重完善对大型跨国企业的征税权分配机制，向市场国分配更多的征税权和可征税利润，以平衡经济数字化背景下国际税收权益分配格 局；支柱二侧重解决利润转移和税基侵蚀问题，通过设定企业所得税的全球最低税率，为全球税收竞争划定"底线"。 2021年10月13日于美国召开的G20财长和央行行长会议上，各国财长和央行行长就应对经济数字化税收挑战的"双支柱"方案达成最终共识。时任中国财政部 部长刘昆在北京以视频方式出席会议时表示，全球136个国家和地区就这一方案达成共识，是世界各国携手共同解决全球性问题的一次成功实践。 记者 杜涛 "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 ...