OECD/G20 税基侵蚀与利润转移项目

OECD/G20 Base Erosion and Profit Shifting Project

数字经济带来的税收挑战——全球反税基侵蚀示范规则（第二支柱），并行方案包

Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two), Side-by-Side Package

税基侵蚀与利润转移（BEPS）包容性框架

Inclusive Framework on BEPS

数字经济带来的税收挑战——全球反税基侵蚀示范规则（第二支柱），并行方案包——OECD 2026

TAX CHALLENGES ARISING FROM THE DIGITALISATION OF THE ECONOMY – GLOBAL ANTI-BASE EROSION MODEL RULES (PILLAR TWO), SIDE-BY-SIDE PACKAGE – OECD 2026

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本文件经OECD/G20包容性框架关于BEPS于2026年1月5日批准并解密，由OECD秘书处准备发布。

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OECD（2026），数字经济带来的税收挑战——全球反税基侵蚀示范规则（第二支柱），并行方案包：包容性框架关于BEPS，OECD

OECD (2026), Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two), Side-by-Side Package: Inclusive Framework on BEPS, OECD

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© OECD 2026

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目录

Table of contents

前言

Foreword

1 并行方案包

1 Side-by-Side Package

1. 引言

1. Introduction

2. 实质性简化

2. Material Simplifications

3. 基于实质的税收优惠

3. Substance-based Tax Incentives

4. 并行制度

4. Side-by-Side System

2 简化ETR安全港

2 Simplified ETR Safe Harbour

1. 引言

1. Introduction

2. 简化辖区ETR

2. Simplified Jurisdictional ETR

3. 简化收入或亏损

3. Simplified Income or Loss

4. 简化税款

4. Simplified Taxes

5. 跨境收入与税款的简化处理

5. Simplified Treatment of Cross-border Income & Taxes

6. 税收中性实体

6. Tax-Neutral Entities

7. 合规资格限制

7. Eligibility Restrictions

3 过渡性CbCR安全港的延长

3 Extension of the Transitional CbCR Safe Harbour

1. 引言

1. Introduction

2. 行政指导意见

2. Administrative Guidance

4 基于实质的税收优惠安全港

4 Substance-based Tax Incentive Safe Harbour

1. 基于实质的税收优惠安全港

1. Substance-based Tax Incentive Safe Harbour

2. 合格税收优惠

2. Qualified Tax Incentives

3. 合格税收优惠的处理

3. Treatment of Qualified Tax Incentives

4. 实质上限

4. Substance Cap

5 并行制度

5 Side-by-Side System

1. 并行安全港

1. Side-by-Side Safe Harbour

2. UPE安全港

2. UPE Safe Harbour

参考文献

References

前言

Foreword

1. 2021年10月，OECD/G20包容性框架关于税基侵蚀与利润转移（包容性框架）成员同意了一项双支柱方案，以改革国际税收框架，应对数字经济带来的挑战。作为十月声明的一部分，包容性框架成员同意了一套协调的全球反税基侵蚀（GloBE）规则体系，旨在确保大型跨国企业（MNEs）在其经营的每个辖区就所得收入缴纳最低水平的税款。在十月声明中，各方同意GloBE规则将具有共同方法的状态。根据这一共同方法，各辖区不必须采纳GloBE规则，但如果选择采纳，将以与既定结果一致的方式实施和管理这些规则。共同方法还意味着包容性框架成员接受其他成员适用GloBE规则的结果，包括对规则顺序和任何已同意安全港适用的协议。

1. In October 2021 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (Inclusive Framework) agreed a two-pillar solution to reform the international tax framework in response to the challenges of digitalisation of the economy. As part of the October Statement, Inclusive Framework members agreed to a co-ordinated system of Global anti-Base Erosion (GloBE) rules that are designed to ensure large multinational enterprises (MNEs) pay a minimum level of tax on the income arising in each jurisdiction where they operate. In the October Statement, it was agreed that the GloBE Rules would have the status of a common approach. Under this common approach, jurisdictions are not required to adopt the GloBE Rules, but, if they choose to do so, they will implement and administer the rules in a way that is consistent with the agreed outcomes. The common approach also means that Inclusive Framework members accept the application of the GloBE Rules applied by other members, including agreement as to rule order and the application of any agreed safe harbours.

2. GloBE示范规则由包容性框架于2021年12月20日批准并发布。GloBE示范规则由一套相互衔接和协调的规则体系构成，旨在被纳入各辖区的国内法，共同运作以确保大型MNE集团在其经营的每个辖区就任何超额利润缴纳15%的最低有效税率。根据包容性框架的意图，GloBE规则（包括IIR和UTPR）的设计使得根据这些规则征收补足税将与联合国发达国家与发展中国家双重视收协定范本2021（”联合国双重视收协定范本”)和资本所得税税收协定范本：2017年缩编版（”OECD税收协定范本”)的规定相兼容。

2. The GloBE Model Rules were approved and released by the Inclusive Framework on 20 December 2021. The GloBE Model Rules consist of an interlocking and co-ordinated system of rules which are designed to be implemented into the domestic law of each jurisdiction and operate together to ensure large MNE Groups are subject to a minimum effective tax rate of 15% on any excess profits arising in each jurisdiction where they operate. Consistent with the intention of the Inclusive Framework, the GloBE Rules (including the IIR and UTPR) are designed so that the imposition of top-up tax in accordance with those rules will be compatible with the provisions of the United Nations Model Double Taxation Convention between Developed and Developing Countries 2021 (the “UN Model Double Tax Convention”) and the Model Tax Convention on Income and on Capital: Condensed Version 2017, (the “OECD Model Tax Convention”).

3. GloBE示范规则的释义首次由包容性框架于2022年3月14日批准并发布。该释义阐明了GloBE示范规则中条款的解释和运作，并包含了一些说明这些规则如何适用于特定事实模式的示例。释义旨在促进对GloBE示范规则的一致和共同解释，以向MNE集团提供确定性，并便利实施辖区之间达成协调结果。尽管释义详尽且全面，但并未对GloBE示范规则的各个方面提供指导。

3. The Commentary to the GloBE Model Rules was first approved and released by the Inclusive Framework on 14 March 2022. The Commentary clarifies the interpretation and operation of the provisions in the GloBE Model Rules and includes some examples illustrating how the rules apply to specific fact patterns. The Commentary is intended to promote a consistent and common interpretation of the GloBE Model Rules in order to provide certainty for MNE Groups and to facilitate co-ordinated outcomes among implementing jurisdictions. Although the Commentary is detailed and comprehensive, it does not provide guidance on every aspect of the GloBE Model Rules.

4. GloBE示范规则设想包容性框架可能就规则的解释和运作发布指导意见。包容性框架已提供解释性指导，以确保对GloBE规则的一致和共同解释，为MNE集团提供确定性，并便利规则下的协调和透明结果。一旦达成协议，行政指导意见将被纳入释义，因为它补充或替代释义中的段落，或解释如何将规则语言适用于特定事实模式。

4. The GloBE Model Rules envision that the Inclusive Framework may issue guidance on both the interpretation and the operation of the rules. The Inclusive Framework has provided interpretive guidance to ensure consistent and common interpretation of the GloBE Rules, provide certainty for MNE Groups and facilitate co-ordinated and transparent outcomes under the rules. Once agreed, the Administrative Guidance is incorporated into the Commentary as it supplements or replaces paragraphs in the Commentary or explains how to apply the language of the rules to particular fact patterns.

并行方案包

Side-by-Side Package

5. 本关于并行方案包的文件包括简化有效税率（ETR）安全港、过渡性国别报告（CbCR）安全港的延长、基于实质的税收优惠安全港，以及并行制度。本行政指导意见将被纳入GloBE示范规则的释义。

5. This document on the Side-by-Side package includes the Simplified Effective Tax Rate (ETR) Safe Harbour, an extension of the Transitional Country-by-Country Reporting (CbCR) Safe Harbour, the Substance-based Tax Incentive Safe Harbour, and a Side-by-Side System. This Administrative Guidance will be incorporated into the Commentary to the GloBE Model Rules.

1 并行方案包

1 Side-by-Side Package

1. 引言

1. Introduction

6. 包容性框架将全球最低税（GMT）视为一项重大政策举措，其在通过共同方法稳定国际税收体系方面发挥着重要作用。为了在保持这些利益的同时提供更大的稳定性、简化和确定性，包容性框架同意了一套与GMT相关的措施组合，包括实质性简化、基于实质的税收优惠与合格可退还税收优惠的更好对齐，以及并行（SbS）制度。该措施组合是在坚定不移地致力于解决重大公平竞争风险以及税基侵蚀和利润转移（BEPS）风险的背景下达成的。这些措施在本文件中详细阐述，并在下文概述。

6. The Inclusive Framework recognises the Global Minimum Tax (GMT) as a substantial policy initiative which plays an important role in stabilising the international tax system through a common approach. With a view to preserving these benefits while providing greater stability, simplicity and certainty, the Inclusive Framework has agreed a package of measures relating to the GMT consisting of material simplifications, greater alignment of substance-based tax incentives with qualified refundable tax credits, and a Side-by-Side (SbS) system. This package of measures has been agreed in the context of an unwavering commitment to address substantial level playing field risks along with risks of base erosion and profit shifting (BEPS). These measures are set out in detail in this document and summarised below.

2. 实质性简化

2. Material Simplifications

7. 包容性框架致力于为纳税人和税务机关在与GMT实施相关的方面提供实质性简化。作为这一持续承诺的第一步，包容性框架同意了一套简化方案，包括：简化有效税率（ETR）安全港；过渡性CbCR（国别报告）安全港的延长；以及额外简化的工作方案。

7. The Inclusive Framework is committed to delivering material simplifications for both taxpayers and tax administrations in connection with the implementation of the GMT. As a first step in this ongoing commitment, the Inclusive Framework has agreed a package of simplifications including: a Simplified Effective Tax Rate (ETR) Safe Harbour; an extension of the Transitional CbCR (country-by-country reporting) Safe Harbour; and a work programme for additional simplifications.

2.1. 简化ETR安全港

2.1. Simplified ETR Safe Harbour

8. 简化的起点是引入一项永久性简化ETR安全港。该安全港旨在解决企业界的关键关切，即在MNE集团经营的大量辖区中大幅减轻与GMT相关的合规负担。根据该安全港，MNE集团的有效税率根据基于从MNE集团报告包中提取的收入和税款进行的简单计算来确定，仅需最少调整。简化ETR安全港将从2027年初起对所有辖区的MNE集团可用，或在某些情况下从2026年初起可用。

8. A foundational starting point for simplification is the introduction of a permanent Simplified ETR Safe Harbour. This safe harbour seeks to address a key concern of the business community by substantially reducing the compliance burden associated with the GMT in a meaningful share of jurisdictions where in-scope multinational enterprise groups operate. Under this safe harbour, an MNE Group’s ETR is determined pursuant to a simple calculation based on the income and taxes drawn from the MNE Group’s reporting packages with minimal adjustments. The Simplified ETR Safe Harbour will be available to MNE Groups in all jurisdictions from the beginning of 2027 or the beginning of 2026 in certain circumstances.

2.2. 过渡性CbCR安全港的延长

2.2. Extension of the Transitional CbCR Safe Harbour

9. 为允许充分时间顺利实施简化ETR安全港，包容性框架还同意将过渡性CbCR安全港延长一年。这将为范围内纳税人提供选择简化ETR安全港或过渡性CbCR安全港的过渡期。

9. To allow sufficient time for smooth implementation of the Simplified ETR Safe Harbour, the Inclusive Framework has also agreed to an extension of the Transitional CbCR Safe Harbour for one year. This will provide in-scope taxpayers the choice of opting either for the Simplified ETR Safe Harbour or the Transitional CbCR Safe Harbour during a transition period.

2.3. 额外简化工作方案

2.3. Work programme for additional simplification

10. 虽然简化ETR安全港代表了迈向规则简化的重大一步，但包容性框架认识到这一旅程不会在此停止，并承诺通过工作方案实现额外的明确和简化，同时确保规则的持续完整性，包括：

10. While the Simplified ETR Safe Harbour represents a significant step towards simplification of the rules, the Inclusive Framework recognises that the journey does not stop here and commits to a work programme to achieve additional clarifications and simplifications, while ensuring the continued integrity of the rules, including:

完成关于常规利润测试和微量测试的正在进行的工作（计划于2026年上半年完成）；

finishing the ongoing work on a routine profits test and a de minimis test (scheduled to conclude within the first half of 2026);

继续与企业和其他利益相关方密切合作（包括通过阿姆斯特丹对话形式），进一步简化GloBE规则本身，特别关注连续性问题，以确保纳税人即使在不适用安全港而需按完整GloBE规则计算ETR的后续年份中，仍能受益于安全港下的简化；

continuing to work, in close cooperation with business and other stakeholders (including through the Amsterdam Dialogue format), towards further simplification of the GloBE Rules themselves with a particular focus also on continuity issues, to ensure that taxpayers can benefit from the simplifications under the safe harbour even where, in a subsequent year, they may not qualify for that safe harbour and are required to calculate their ETR under the full GloBE Rules;

推进关于GloBE规则技术问题的进一步行政指导意见；

taking forward further administrative guidance on technical issues relating to the GloBE Rules; and

探索将简化ETR安全港中的简化计算整合到GMT设计中，特别关注到低能力辖区面临的实施挑战。

exploring integration of the simplified calculations in the Simplified ETR Safe Harbour into the design of the GMT, recognising the implementation challenges faced by lower capacity jurisdictions in particular.

11. 此外，包容性框架将进一步工作以简化报告义务。该工作将考虑对GloBE信息申报表、GIR XML模式和相关验证规则的调整，以适用已同意的安全港。为支持此类报告义务的协调实施并防止GIR信息交换中可能出现的问题，该工作将于2026年上半年完成，以便各辖区及时对GIR进行相关修改，使其适用于已同意安全港适用的财年。

11. In addition, the Inclusive Framework will do further work to streamline reporting obligations. This work will consider adaptations to the GloBE Information Return, the GIR XML Schema and the related validation rules to apply the agreed safe harbours. To support a co-ordinated implementation of such reporting obligations and prevent issues that might arise in the exchange of GIR information, this work will be concluded in the first half of 2026 so jurisdictions can adopt the relevant changes to the GIR in time for the Fiscal Years for which the agreed safe harbours apply.

3. 基于实质的税收优惠

3. Substance-based Tax Incentives

12. 在简化工作之外，包容性框架认识到税收优惠是促进重大投资和经济发展的广泛使用工具。因此，包容性框架采纳了一项安全港，允许MNE集团继续受益于某些与辖区经济实质密切相关的税收优惠。该处理受到明确和透明的限制，确保GMT将继续为辖区间所得税竞争提供有效底线。

12. Beyond its work on simplifications, the Inclusive Framework recognises tax incentives are a widely used tool to promote substantial investments and economic development. The Inclusive Framework has therefore adopted a safe harbour to allow MNE Groups to continue to benefit from certain tax incentives that are strongly connected to economic substance in the jurisdiction. This treatment is subject to clear and transparent limits that ensure the GMT will continue to provide an effective floor on income tax competition between jurisdictions.

13. 基于实质的税收优惠（SBTI）安全港允许MNE集团将某些合格税收优惠（QTIs）视为位于辖区的成员实体已覆盖税款的增加。QTI是指一般可向纳税人获得的、基于发生的支出计算的优惠（支出型优惠）或基于在该辖区生产的有形财产数量计算的优惠（生产型税收优惠）。实质上限通过参照辖区的实质金额来限制QTIs的允许额。上限等于工资成本的5.5%或辖区有形资产折旧费用的较大值。在选择基础上，MNE集团可以使用替代上限，等于辖区有形资产账面价值的1%。

13. The Substance-based Tax Incentive (SBTI) Safe Harbour allows an MNE Group to treat certain Qualified Tax Incentives (QTIs) as an addition to the Covered Taxes of the Constituent Entities located in the jurisdiction. A QTI is one that is generally available to taxpayers and is calculated based on expenditures incurred (an expenditure-based incentive) or on the amount of tangible property produced in the jurisdiction (production-based tax incentive). A Substance Cap limits the allowance for QTIs by reference to the amount of substance in the jurisdiction. The cap is equal to the greater of 5.5% of the payroll costs or depreciation of tangible assets in the jurisdiction. On an elective basis, the MNE Group can use an alternative cap which is equal to 1% of the carrying value of tangible assets in the jurisdiction.

4. 并行制度

4. Side-by-Side System

14. 包容性框架认为，基于共同方法采纳协调的GMT应是确保最低征税的主要制度，但也认识到一些辖区可能已实施了一种税收制度，该制度对该辖区总部所在的MNE集团的国内和外国收入规定了最低征税要求。当此类税收制度具有并与GMT保持类似的政策目标、重叠的范围和互补的政策影响时；考虑到合格国内最低补足税（QDMTTs）的成功，以及基于成员承诺解决GMT及其与SbS制度相互作用产生的任何BEPS或公平竞争风险，包容性框架同意了适用于总部位于包容性框架已确定符合合格税收制度要求的辖区的MNE集团的SbS和UPE安全港。

14. While the Inclusive Framework considers that the adoption of a co-ordinated GMT, based on a common approach, should be the primary system for ensuring minimum taxation, the Inclusive Framework also recognises that some jurisdictions may already have implemented a tax regime which incorporates minimum taxation requirements with respect to the domestic and foreign income of MNE Groups headquartered in that jurisdiction. Where such tax regimes have and maintain similar policy objectives, overlapping scope, and a complementary policy impact as the GMT; taking into account the success of qualified domestic minimum top up taxes (QDMTTs), and based on the commitment of members to address any BEPS or level playing field risks arising from the GMT and its interplay with the SbS System, the Inclusive Framework has agreed to the SbS and UPE Safe Harbours that apply to MNE Groups headquartered in jurisdictions which the Inclusive Framework has determined meet the requirements for an eligible tax regime.

15. SbS安全港仅适用于其UPE位于同时具有合格国内税收制度和合格全球税收制度的辖区的MNE集团。这些税收制度只有在有效实现MNE集团国内和外国经营的最低征税水平时才具有合格资格。当MNE集团选择该安全港时，将不受IIR或UTPR的约束。

15. The SbS Safe Harbour will only be available to an MNE Group that has its UPE located in a jurisdiction which has both an eligible domestic tax regime and an eligible worldwide tax regime. These tax regimes will only be eligible if they effectively achieve a minimum level of taxation of MNE Groups’ domestic and foreign operations. When it elects for the safe harbour, an MNE Group will not be subject to the IIR or UTPR.

16. 在此背景下，包容性框架还同意了一项仅满足国内部分合格标准辖区的安全港。UPE安全港将为总部位于具有既有合格国内税收制度的辖区的MNE集团的国内利润提供安全港。当MNE集团选择该安全港时，将不受关于UPE辖区利润的UTPR约束。

16. Within this context, the Inclusive Framework also agreed a safe harbour for jurisdictions with regimes that only meet the domestic part of the eligibility criteria. The UPE Safe Harbour will provide a safe harbour with respect to the domestic profits of MNE Groups headquartered in jurisdictions which have a pre-existing eligible domestic tax regime. When it elects for the safe harbour, an MNE Group will not be subject to the UTPR in respect of the profits located in the UPE jurisdiction.

17. 当包容性框架确定某辖区具有合格SbS或UPE制度时，该辖区应在中央记录中列为此类辖区。

17. Where the Inclusive Framework has determined that a jurisdiction has a Qualified SbS or UPE Regime, that jurisdiction shall be listed as such on the Central Record.

18. 经成员辖区请求，包容性框架将于2026年上半年末评估该辖区的既有税收制度是否符合合格SbS或UPE制度的合格标准。包容性框架将于2027年或2028年评估任何其他包容性框架辖区一旦该辖区向包容性框架发起此类请求后的合格SbS辖区资格。

18. Upon request by a member jurisdiction, the Inclusive Framework will assess that jurisdiction’s pre-existing tax regimes against the eligibility criteria for a Qualified SbS or UPE Regime by the end of the first half of 2026. The Inclusive Framework will assess the eligibility as a Qualified SbS Jurisdiction of any other IF jurisdiction once that jurisdiction initiates such a request to the Inclusive Framework in 2027 or 2028.

19. 所有MNE集团（包括符合SbS或UPE安全港资格的集团）在其经营的QDMTT辖区仍受QDMTT约束。在所有QDMTT辖区，所有MNE集团的QDMTT必须继续在不向下分配受控外国公司或外国分支税款的基础上计算。

19. All MNE Groups (including those eligible for the SbS or UPE Safe Harbours) remain subject to the QDMTT in all QDMTT jurisdictions in which they operate. In all QDMTT jurisdictions, the QDMTT for all MNE Groups must continue to be calculated without the pushdown of taxes on controlled foreign companies or foreign branches.

4.1. 盘点

4.1. Stocktake

20. 包容性框架对SbS方案（包括SbS和UPE安全港）的协议以一项承诺为基础，即确保可能被识别的任何关于公平竞争或BEPS的重大风险得到解决，以维护GMT和SbS制度的共同政策目标。为落实这一承诺，包容性框架将集体审核同意并于2029年前完成基于证据的客观盘点程序。

20. The Inclusive Framework’s agreement to the SbS package (including the SbS and UPE Safe Harbours) is underpinned by a commitment to ensure that any substantial risks that might be identified with respect to the level playing field or BEPS are addressed to preserve the common policy objectives of the GMT and the SbS system. In furtherance of this commitment, the Inclusive Framework will undertake a stocktake pursuant to an evidence-based objective process to be agreed by the Inclusive Framework and concluded by 2029.

21. 盘点将考虑GMT和SbS制度的效果数据，包括QDMTTs的实施水平。盘点还将评估意外效果，例如在MNE集团之间识别的任何新兴重大竞争失衡，以及纳税人行为的任何负面趋势。

21. The stocktake will take into account data on the effect of the GMT and the SbS system including the level of implementation of QDMTTs. The stocktake also will assess unintended effects such as any emerging material competitive imbalances identified between MNE Groups and any negative trends in taxpayer behaviours.

22. 在盘点的指导下，为维护SbS协议并便利其持续运作，包容性框架承诺采取行动解决任何识别的关于公平竞争或BEPS的重大风险。

22. Informed by the stocktake, and to uphold the SbS agreement and facilitate its continued operation, the Inclusive Framework commits to take action to address any substantial identified risks to the level playing field or BEPS.

4.2. 强化QDMTT的有效性

4.2. Reinforcing effectiveness of QDMTTs

23. 作为SbS制度一部分同意的两项安全港均不会干扰或阻止QDMTTs适用于所有MNE集团的运营，这些QDMTTs将继续在不向下分配CFC或其他所有者层面税款的基础上计算。此外，所有包容性框架成员仍承诺以与任何其他可抵免涵盖税款相同的条款抵免QDMTTs。

23. Neither of the safe harbours agreed as part of the SbS System will interfere with or prevent QDMTTs applying to the operation of all MNE Groups and those QDMTTs will continue to be calculated without a pushdown of CFC or other owner-level taxes. In addition, all IF members remain committed to crediting QDMTTs on the same terms as any other creditable foreign income tax.

24. 鉴于支持各辖区实施QDMTTs的重要性，包容性框架将继续推进减少辖区行政负担和简化受GMT约束的MNE集团合规的工作。

24. In light of the importance of supporting jurisdictions in their implementation of QDMTTs, the Inclusive Framework will continue with the work on reducing administrative burdens for jurisdictions and simplifying compliance for MNE Groups subject to the GMT.

25. 包容性框架同意，有条件或歧视性税收将不被认定为已覆盖税款，并将考虑进一步工作以确保此点的一致适用。国内最低补足税的合格状态仍取决于其对MNE集团的一致和非歧视性适用，无论MNE集团是否已选择适用SbS安全港。

25. The Inclusive Framework agrees that conditional or discriminatory taxes will not be recognised as Covered Taxes and will consider further work on how this will be consistently applied. The qualified status of domestic minimum top-up taxes remains dependent on their consistent and non-discriminatory application to MNE Groups, regardless of whether an MNE Group has elected to apply the SbS Safe Harbour.

26. 完成关于公正性措施的工作将通过确保最低征税水平和解决任何竞争扭曲风险来维护QDMTTs的核心作用。

26. Finalising the work on integrity measures will preserve the integral role of QDMTTs by ensuring a minimum level of taxation and addressing any risk of competitive distortions.

2 简化ETR安全港

2 Simplified ETR Safe Harbour

1. 引言

1. Introduction

1.1. 简化ETR安全港的发展

1.1. Development of the Simplified ETR Safe Harbour

1.1.1. 背景

1.1.1. Background

1. 在许多辖区，广泛的税基和适用的税率相结合意味着在这些辖区运营的MNE集团的有效税率预计将超过15%。MNE集团还报告说，在需要缴纳补足税的地方，这些税款通常集中在少数辖区。因此，将有许多辖区MNE集团不会产生补足税负债。要求遵守完整的GloBE规则将为MNE集团带来合规成本，为采纳GloBE规则的辖区带来行政负担，而这些情况下产生任何补足税的风险非常低。

1. In many jurisdictions the combination of a broad tax base and the applicable tax rate means that MNE Groups with operations in those jurisdictions will have an effective tax rate that is expected to exceed 15%. MNE Groups also report that where they are liable to Top-up Taxes, these taxes are typically concentrated in a limited number of jurisdictions. There will consequently be many jurisdictions in which MNE Groups will not incur Top-up Tax liabilities. Requiring compliance with the full GloBE Rules would impose compliance costs for MNE Groups and administrative burdens for jurisdictions that have adopted the GloBE Rules in cases where there is a very low risk of there being any Top-up Tax due.

2. 过渡性CbCR安全港（TCSH）提供了一项临时解决方案，缓解了大部分合规和行政负担。然而，鉴于该安全港的过渡性质，OECD商业咨询委员会（BIAC）向包容性框架提出了一项替代永久性安全港方案。

2. The Transitional CbCR Safe Harbour (TCSH) has provided a temporary solution that alleviates much of the compliance and administration burdens. However, in light of the transitional nature of the safe harbour, Business at OECD (BIAC) approached the Inclusive Framework with a proposal for an alternative permanent safe harbour.

3. 经在工作组层面进行广泛讨论以及通过BIAC税收委员会及其第二支柱商业咨询组与商业利益相关方进行建设性和持续互动，包容性框架致力于开发简化ETR安全港，该安全港旨在以不产生完整性关切的方式纳入BIAC识别的关键简化。

3. Following extensive discussions at working party level and constructive and ongoing engagements with business stakeholders via the Business at OECD (BIAC) tax committee and its Business Advisory Group on Pillar Two, the Inclusive Framework has sought to develop a Simplified ETR Safe Harbour which seeks to incorporate the key simplifications identified by BIAC in a way that does not give rise to integrity concerns.

4. 安全港的关键设计要素可在后续通过行政指导意见纳入GloBE示范规则，以便利MNE集团在某些年份适用简化ETR安全港而在其他年份不适用的年份间的连续性。

4. The key design elements of the safe harbour could be incorporated into the GloBE Model Rules through Administrative Guidance in order to facilitate continuity across years when the MNE Group applies the Simplified ETR safe harbour in some years and not others.

1.1.2. 安全港设计概述

1.1.2. Overview of design of safe harbour

5. 以下段落更详细地描述了安全港的设计。

5. The following paragraphs describe in further detail the design of the safe harbour.

依赖财务报表

Reliance on the financial accounts

6. 安全港计算将主要依赖MNE集团现有会计系统中收集的数据。收入和税款均基于用于编制MNE集团合并财务报表（CFS）的财务会计数据计算。然而，已采纳本地财务会计标准（LFAS）规则的QDMTT辖区将默认要求根据本地财务会计标准进行简化ETR计算。

6. The safe harbour calculations will rely primarily on the data collected within the existing accounting systems used by the MNE Group. Both the income and taxes are calculated based on the financial accounting data used to prepare the MNE Group’s Consolidated Financial Statements (CFS). QDMTT jurisdictions that have adopted the Local Financial Accounting Standard (LFAS) Rule would, however, by default require the Simplified ETR calculations to be made in accordance with the local financial accounting standard.

7. 考虑到现有会计系统不一定总是在实体层面持有足够详细的数据，MNE集团将能够从其会计系统中的辖区数据开始计算简化ETR，前提是该数据与辖区内本地成员实体的简化收入和简化税款的简单汇总一致。

7. Recognising that the existing accounting systems will not always hold sufficiently detailed data at an entity level, MNE Groups will be able to compute the Simplified ETR starting from the jurisdictional data in their accounting systems, provided that data is consistent with a simple aggregation of the Simplified Income and Simplified Taxes of the local Constituent Entities.

8. 为确保安全港稳健且不创造套利机会，安全港规则包含合资格标准，意味着MNE集团会被要求确保每个GloBE纳税属性仅分配到所在辖区一次。

8. To ensure the safe harbour is robust and does not create opportunities for arbitrage, the safe harbour includes eligibility criteria that mean MNE Groups will be required to ensure that each GloBE tax attribute is allocated once, and only once, to a jurisdiction.

9. 为确保确定性并减少ETR计算的波动性，简化ETR安全港将允许MNE集团在确定辖区层面的简化收入和简化税款时依赖根据其转让定价政策确定的内部集团定价。

9. In order to ensure certainty and reduce volatility in the ETR calculation, the Simplified ETR Safe Harbour will allow MNE Groups to rely on the intragroup pricing determined in line with their transfer pricing policy in determining Simplified Income and Simplified Taxes at the jurisdictional level.

10. 与TCSH一致，安全港还允许在并购情况下对辖区收入计算进行简化，即无需从财务账户中排除购买价格分配（PPA）会计调整（以下详述的例外情况除外）。大多数选择适用安全港的MNE集团应具备这些简化的资格。

10. In line with the TCSH, the safe harbour also allows for simplifications to the jurisdictional income calculation in the case of mergers and acquisitions by removing the requirement to exclude purchase price allocation (PPA) accounting adjustments from the financial accounts (subject to exceptions further detailed below). Most MNE Groups that elect to apply the safe harbour should be eligible for these simplifications.

简化收入

Simplified income

11. 简化收入计算基于用于编制MNE集团CFS的财务会计数据，并纳入有限数量的调整。这些调整包括排除股息和权益损益，以确保简化ETR不因纳入通常免税的收入而受到扭曲。

11. The Simplified Income calculation is based on the financial accounting data used to prepare the MNE Group’s CFS and incorporates a limited number of adjustments. These include the removal of dividends and equity gains and losses, to ensure the Simplified ETR is not distorted through including income that is commonly exempted from tax.

12. 为解决完整性关切，在某些情况下还可能对收入进行进一步调整，例如调整商誉减值或免税基础递增。安全港包含MNE集团可选择适用的可选调整和选择。

12. To address integrity concerns, there may also be some further adjustments to income in certain instances, for instance to adjust for a goodwill impairment or a tax-free step-up in basis. The safe harbour includes optional adjustments and elections that MNE Groups can choose to apply.

13. 总体而言，安全港显著减少了与完整GloBE计算相比的调整数量。例如，对在权益或其他综合收益（OCI）中报告的GloBE收入项目有简化处理。如果相关的递延税款等于或超过最低税率且也在权益或OCI中报告，则这些项目无需纳入简化收入计算。

13. Overall, the safe harbour significantly reduces the number of adjustments compared to the full GloBE computations. For instance, there are simplifications for GloBE Income items that are reported in equity or Other Comprehensive Income (OCI). Those items do not need to be brought into the Simplified Income computation if the related deferred taxes are at or above the Minimum Rate and is also reported in equity or OCI.

简化税款

Simplified taxes

14. 简化税款计算基于财务账户中报告的所得税费用，并纳入递延税会计以解决时间差异的影响并最小化记录保存负担。与递延税负债相关的递延税费用变动不包括在计算中，如果MNE集团在GloBE规则下需要确定其是否可能在五年后反转以及追踪其反转需要多长时间（”追回规则”）。这种排除最小化了追回规则所需的记录保存负担。

14. The Simplified Taxes calculation is based on the income tax expense reported in the financial accounts and incorporates deferred tax accounting to address the impact of timing differences and to minimise recordkeeping burdens. Deferred tax expense movements related to deferred tax liabilities are not included in the computation if the MNE Group would have been required to determine whether they may reverse after five years and then trace how long it takes for them to reverse under the GloBE Rules (“recapture rule”).

15. 安全港还忽略估值准备和确认调整，使税款损失和其他递延税资产在ETR计算中得到适当确认。对于常设机构的跨境收入和税款分配也有简化方法。安全港还显著减少了MNE集团需要重新计算先前财年ETR的情况。

15. The safe harbour also disregards valuation allowances and recognition adjustments so that tax losses and other deferred tax assets are appropriately recognised in the ETR computation. There is also a simplified approach for cross-border allocation of income and taxes in relation to Permanent Establishments. The safe harbour also significantly reduces the cases when MNE Groups are required to recalculate the ETRs of earlier Fiscal Years.

连续性

Continuity

16. 安全港提供了一个稳健的ETR测试，旨在通过简化、可选调整和一致性要求限制ETR波动性的可能性，为MNE集团提供稳定性。然而，MNE集团可能在一个特定年份在某个辖区的ETR较低，无法获得安全港资格。允许此类MNE集团重新进入安全港将确保安全港为MNE集团提供持久的简化。

16. The safe harbour provides a robust ETR test that is designed to provide stability for MNE Groups by limiting the potential for ETR volatility through simplifications, optional adjustments and consistency requirements. Nevertheless, it may be the case that an MNE Group has a low ETR in a jurisdiction in a particular year and cannot qualify for the safe harbour. Allowing such MNE Group to re-access the safe harbour will ensure the safe harbour provides enduring simplification for MNE Groups.

17. 包容性框架将就MNE集团离开安全港并进入完整GloBE计算时安全港收入和税款调整如何适用提供进一步指导，以保持安全港年份中可依赖的简化。

17. The Inclusive Framework will provide further guidance on how the safe harbour income and tax adjustments apply when an MNE Group leaves the safe harbour and enters the full GloBE computations, with a view to preserving the simplifications that can be relied upon during the safe harbour years.

下一步

Next steps

18. 简化ETR安全港代表了包容性框架持续致力于进一步简化GloBE示范规则和配套信息报告要求的另一个里程碑。

18. The Simplified ETR Safe Harbour represents another milestone in the Inclusive Framework’s ongoing commitment to further simplification of the GloBE Model Rules and the accompanying information reporting requirements.

19. 从GloBE角度来看，其他低风险情况的安全港工作正在进行中，这可能因为辖区内的利润水平低（微量测试）或与该辖区实质相比利润低（常规利润测试）。这些简化工作计划于2026年上半年完成。

19. Work is ongoing on a safe harbour for other low-risk situations from a GloBE perspective, which could arise because the level of profit in the jurisdiction is low (a de minimis test) or low in comparison with the substance in that jurisdiction (a routine profits test). The work on these simplifications is scheduled to be concluded in the first half of 2026.

20. 包容性框架将监测是否需要任何修正以解决任何完整性关切。特别是，包容性框架将开发一项反套利规则，该规则将在主要规则和任何安全港下适用。

20. The Inclusive Framework will monitor whether any refinements are needed to address any integrity concerns. In particular, the Inclusive Framework will develop an anti-arbitrage rule that would apply under the main rules and any safe harbour.

2. 简化辖区ETR

2. Simplified Jurisdictional ETR

方框2.1. 简化ETR安全港概览

Box 2.1. Simplified ETR Safe Harbour Overview

1. 在申报成员实体的选择下，辖区的补足税在财年中应被视为零，前提是该辖区内成员实体符合简化ETR安全港（”安全港”）的资格。

1. At the election of the Filing Constituent Entity, the Top-up Tax for a jurisdiction for a Fiscal Year shall be deemed to be zero where the Constituent Entities located in the jurisdiction are eligible for the Simplified ETR Safe Harbour (“Safe Harbour”).

2. MNE集团的成员实体在财年中符合安全港资格，如果该财年测试辖区的简化ETR等于或超过最低税率。

2. The Constituent Entities of an MNE Group are eligible for the Safe Harbour for a Fiscal Year if the Simplified ETR for the Tested Jurisdiction for the Fiscal Year equals or exceeds the Minimum Rate.

3. 测试辖区的简化ETR等于简化税款除以简化收入。

3. The Simplified ETR for a Tested Jurisdiction is equal to Simplified Taxes divided by Simplified Income.

4. 在计算简化ETR时，如果简化收入为零或负数，简化ETR被视为等于最低税率。

4. For purposes of computing the Simplified ETR, where the Simplified Income is zero or negative, the Simplified ETR is deemed to be equal to the Minimum Rate.

2.1. 测试辖区

2.1. Tested Jurisdiction

21. 测试辖区是指根据第10.3条确定的成员实体所在的辖区。成员实体和同一辖区投资实体应被视为单一测试辖区。

21. A Tested Jurisdiction is the jurisdiction in which a Constituent Entity is located as determined under Article 10.3. Constituent Entities and Same-country Investment Entities should be treated as a single Tested Jurisdiction.

22. MNE集团在确定哪些实体应纳入测试辖区时，可依赖其财务会计系统中用于编制CFS的数据。

22. MNE Groups may rely on the data in their financial accounting systems used to prepare the CFS when determining which entities should be included in the Tested Jurisdiction.

2.2. 信息来源

2.2. Source of Information

23. 简化收入和简化税款应基于MNE集团的CFS计算。

23. Simplified Income and Simplified Taxes should be calculated based on the MNE Group’s CFS.

24. 采纳LFAS规则的QDMTT辖区可要求MNE集团根据LFAS计算简化ETR。

24. QDMTT jurisdictions that have adopted the LFAS Rule may require MNE Groups to compute the Simplified ETR under the LFAS.

25. 辖区鼓励允许MNE集团使用用于编制CFS的广泛使用可接受财务会计标准进行安全港计算。

25. Jurisdictions are encouraged to allow MNE Groups to use Acceptable Financial Accounting Standards widely used by MNE Groups for the safe harbour calculations.

方框2.2. 信息来源

Box 2.2. Source of Information

1. 简化收入和简化税款应基于用于编制MNE集团合并财务报表的财务会计数据计算。

1. Simplified Income and Simplified Taxes shall be calculated based on the financial accounting data used to prepare the MNE Group’s Consolidated Financial Statements.

2. 采纳LFAS规则的QDMTT辖区可要求在与其完整QDMTT计算相同的条件下根据LFAS计算简化ETR。

2. A QDMTT jurisdiction that has adopted the Local Financial Accounting Standard (LFAS) Rule may require the Simplified ETR to be calculated in accordance with the LFAS under the same conditions as the full QDMTT calculations.

3. 此类辖区鼓励允许MNE集团使用CFS中使用的可接受财务会计标准进行安全港计算。

3. Those jurisdictions are encouraged to allow MNE Groups to use the Acceptable Financial Accounting Standards used in the CFS for the safe harbour calculations.

3. 简化收入或亏损

3. Simplified Income or Loss

方框3.1. 简化收入概览

Box 3.1. Simplified Income Overview

1. 测试辖区的简化收入基于用于编制MNE集团CFS的财务会计数据计算。

1. Simplified Income for a Tested Jurisdiction is calculated based on the financial accounting data used to prepare the MNE Group’s CFS.

2. 简化收入的起点是辖区内成员实体的辖区利润/亏损总计（JPBT）。

2. The starting point for Simplified Income is the Jurisdictional Profit/Loss Total (JPBT) of the Constituent Entities in the jurisdiction.

3. JPBT需进行以下调整：基本调整、行业调整、条件调整、可选调整。

3. The JPBT is subject to the following adjustments: Basic Adjustments, Industry Adjustments, Conditional Adjustments, Optional Adjustments.

3.1. 辖区利润/亏损总计（JPBT）

3.1. Jurisdictional Profit/Loss Total (JPBT)

36. JPBT是辖区内成员实体财务会计净收入或亏损的简单汇总，不考虑合并调整。

36. The JPBT is a simple aggregation of the Financial Accounting Net Income or Loss of the Constituent Entities in the jurisdiction, without regard to consolidation adjustments.

3.2. 基本调整

3.2. Basic Adjustments

方框3.2. 基本调整

Box 3.2. Basic Adjustments

1. 基本调整包括：排除股息收入和权益损益；排除来自按权益法核算的投资的收入或损失。

1. Basic Adjustments include: the exclusion of dividend income and equity gains and losses; the exclusion of income or loss from investments accounted for under the equity method.

2. 排除股息收入和权益损益确保简化ETR不因纳入通常免税的收入而受到扭曲。

2. The exclusion of dividend income and equity gains and losses ensures the Simplified ETR is not distorted through including income that is commonly exempted from tax.

3.3. 行业调整

3.3. Industry Adjustments

金融服务和航运行业的MNE集团需进行行业调整，以确保这些行业的特殊会计处理不会扭曲简化ETR。

MNE Groups in the financial services and shipping industries are subject to Industry Adjustments to ensure that the special accounting treatment in these industries does not distort the Simplified ETR.

3.4. 条件调整

3.4. Conditional Adjustments

方框3.3. 条件调整概览

Box 3.3. Conditional Adjustments Overview

条件调整适用于在权益或其他综合收益中报告的GloBE收入项目，前提是相关递延税款也在权益或OCI中报告且等于或超过最低税率。

Conditional Adjustments apply to GloBE Income items that are reported in equity or Other Comprehensive Income, provided the related deferred taxes are also reported in equity or OCI and at or above the Minimum Rate.

3.5. 并购简化与第6.3.4条选择

3.5. M&A Simplification and Article 6.3.4 election

安全港允许在并购情况下无需排除购买价格分配（PPA）会计调整，前提是财务账户中同时包含与这些项目相关的收入和递延税款。

The safe harbour allows for simplifications to the jurisdictional income calculation in the case of mergers and acquisitions by removing the requirement to exclude purchase price allocation (PPA) accounting adjustments, provided the financial accounts include both income and deferred taxes in relation to these items.

3.6. 可选调整

3.6. Optional Adjustments

安全港包含MNE集团可选择适用的可选调整，例如：排除商誉减值；调整免税基础递增；GloBE选择性调整；可选排除。

The safe harbour includes optional adjustments and elections that MNE Groups can choose to apply, such as: exclusion of goodwill impairment; adjustment for tax-free step-up in basis; GloBE Elective Adjustments; Optional Exclusions.

4. 简化税款

4. Simplified Taxes

方框4.1. 简化税款概览

Box 4.1. Simplified Taxes Overview

1. 测试辖区的简化税款基于辖区内成员实体的辖区所得税总计（JITE）计算。

1. Simplified Taxes for a Tested Jurisdiction is calculated based on the Jurisdictional Income Tax Total (JITE) of the Constituent Entities in the jurisdiction.

2. JITE需进行以下调整：政策性调整、相关性调整、不确定税款调整、递延税调整、简化调整、可选调整、过渡年度规则、年末后税款调整。

2. The JITE is subject to the following adjustments: policy-based adjustments, correlation adjustments, uncertain taxes adjustments, Deferred Tax Adjustments, Simplified Adjustment, Optional adjustments, Transition Year rules, Tax adjustments after year end.

4.1. 辖区所得税总计（JITE）

4.1. Jurisdictional Income Tax Total (JITE)

92. JITE是辖区内成员实体所得税费用的简单汇总，包括当前税费用和递延税费用。

92. The JITE is a simple aggregation of the income tax expense of the Constituent Entities in the jurisdiction, including both current tax expense and deferred tax expense.

4.2. 政策性调整

4.2. Policy-based adjustments

政策性调整包括排除不应纳入GloBE税款计算的税款项目，如罚款和罚金、替代最低税超额、非涵盖税款等。

Policy-based adjustments include the exclusion of tax items that should not be included in the GloBE tax computation, such as fines and penalties, alternative minimum tax excess, non-Covered Taxes, etc.

4.3. 递延税调整

4.3. Deferred Tax Adjustments

方框4.2. 递延税调整概览

Box 4.2. Deferred Tax Adjustments Overview

1. 递延税调整包括：排除与追回规则相关的递延税负债变动；估值准备的忽略；重新计算规则；非REA递延税负债排除。

1. Deferred Tax Adjustments include: exclusion of deferred tax liability movements related to the recapture rule; disregard of valuation allowances; recasting rule; non-REA DTL exclusion.

2. 与追回规则相关的递延税负债变动不包括在简化税款中。不受追回规则约束的递延税负债（如有形资产的成本回收免税额或资本化的研发支出）被纳入简化税款。

2. Deferred tax expense movements related to deferred tax liabilities that are subject to the recapture rule are not included in Simplified Taxes. Deferred tax liabilities that are not covered by this recapture rule, such as cost recovery allowances on tangible assets or capitalised R&D expenditure, are included in Simplified Taxes.

3. 估值准备和确认调整被忽略，使税款损失和其他递延税资产在ETR计算中得到适当确认。

3. Valuation allowances and recognition adjustments are disregarded so that tax losses and other deferred tax assets are appropriately recognised in the ETR computation.

4. 净递延税费用根据简化方法按最低税率重新计算。

4. The net deferred tax expense is recast at the Minimum Rate pursuant to a simplified methodology.

4.3.1. 重新计算规则

4.3.1. Recasting rule

净递延税费用按最低税率重新计算，以确保辖区的ETR不受财务会计与本地税基之间永久差异的影响。重新计算公式为：最低税率 ×（递延税负债变动 – 递延税资产变动）/ 名义税率。

The net deferred tax expense is recast at the Minimum Rate to ensure that the jurisdiction’s ETR is not affected by permanent differences between financial accounting and the local tax base. The recasting formula is: Minimum Rate × (DTL movements – DTA movements) / nominal tax rate.

4.4. 负税款简化调整与损失DTA调整

4.4. Simplified Adjustment for Negative Taxes and Loss DTA Adjustment

方框4.3. 负税款简化调整

Box 4.3. Simplified Adjustment for Negative Taxes

1. 当测试辖区的简化税款为负数时，负税款应按照简化方法处理。

1. Where Simplified Taxes for a Tested Jurisdiction is negative, the negative taxes shall be treated in accordance with the simplified methodology.

2. 简化方法将损失DTA中因财务会计与本地税基之间的永久差异（或高风险时间差异）而被虚增的部分视为零。

2. The simplified methodology treats as zero the portion of the loss DTA that is inflated through permanent differences (or through high-risk timing differences) between financial accounting and the local tax base.

4.5. 简化税款可选调整

4.5. Optional adjustments for Simplified Taxes

可选调整包括：已覆盖税款调整、权益报告项目调整、QRTC/MTTC选择、SBTI安全港选择、GloBE亏损选择等。

Optional adjustments include: Covered Tax adjustments, equity reported items adjustments, QRTC/MTTC election, SBTI Safe Harbour election, GloBE Loss Election, etc.

4.6. 过渡年度规则

4.6. Transition Year rules

过渡年度是指MNE集团首次适用简化ETR安全港的财年。在过渡年度中，某些递延税调整有特殊处理。

A Transition Year is the first Fiscal Year in which an MNE Group applies the Simplified ETR Safe Harbour. In a Transition Year, certain deferred tax adjustments are subject to special treatment.

4.7. 年末后税款调整

4.7. Tax adjustments after year end

方框4.4. 年末后税款调整概览

Box 4.4. Tax adjustments after year end Overview

1. MNE集团可选择在财年结束后进行税款调整（”补足选择”）。

1. An MNE Group may elect to make tax adjustments after the end of the Fiscal Year (“true-up election”).

2. 合格退还年度简化允许MNE集团在退还税款的情况下简化ETR计算。

2. The Qualified Refund Year simplification allows an MNE Group to simplify the ETR computation in the case of refunded taxes.

5. 跨境收入与税款的简化处理

5. Simplified Treatment of Cross-border Income & Taxes

5.1. 常设机构简化选择

5.1. PE Simplification Election

方框5.1. 常设机构简化选择

Box 5.1. PE Simplification Election

1. 在申报成员实体的选择下，常设机构被视为其主要实体的一部分，其收入和税款纳入主要实体的测试辖区。

1. At the election of the Filing Constituent Entity, a Permanent Establishment is treated as part of its Main Entity, and its income and taxes are included in the Tested Jurisdiction of the Main Entity.

148. 常设机构简化选择允许MNE集团将PE的收入和税款纳入主要实体层面而非单独计算。

148. The PE Simplification Election allows MNE Groups to include PE income and taxes at the Main Entity level rather than computing them separately.

5.2. 税款分配五年选择

5.2. Five-Year Election for tax allocation

149. MNE集团可选择在五年内固定税款分配方法，以减少年度间ETR波动性。

149. An MNE Group may elect to fix the tax allocation method for five years to reduce ETR volatility between years.

5.3. 转让定价调整

5.3. Transfer pricing adjustments

方框5.2. 转让定价调整概览

Box 5.2. Transfer pricing adjustments Overview

1. 跨境转让定价调整适用于：跨境交易；成本记录的交易；同一辖区交易。

1. Cross-border transfer pricing adjustments apply to: cross-border transactions; cost-recorded transactions; same-jurisdiction transactions.

158. 安全港允许MNE集团依赖其转让定价政策确定的内部集团定价，减少ETR波动性。

158. The safe harbour allows MNE Groups to rely on intragroup pricing determined in line with their transfer pricing policy, reducing ETR volatility.

159. 跨境转让定价调整确保内部集团交易的收入和费用在各辖区之间正确分配。

159. Cross-border transfer pricing adjustments ensure that income and expenses from intragroup transactions are correctly allocated between jurisdictions.

160. 成本记录的交易调整适用于内部集团成本分摊或再收费协议下的交易。

160. Cost-recorded transaction adjustments apply to transactions under intragroup cost-sharing or recharging agreements.

161. 同一辖区交易调整确保即使交易在同一辖区内的成员实体之间发生，也正确反映在简化收入中。

161. Same-jurisdiction transaction adjustments ensure that even when transactions occur between Constituent Entities in the same jurisdiction, they are correctly reflected in Simplified Income.

6. 税收中性实体

6. Tax-Neutral Entities

6.1. 税收中性最终母实体

6.1. Tax Neutral UPEs

166. 税收中性最终母实体包括：穿透型最终母实体和可扣除股息制度下的最终母实体。

166. Tax Neutral UPEs include: Flow-through UPEs and UPEs under a Deductible Dividend Regime.

167. 穿透型最终母实体是指其收入在所有者层面征税的实体。

167. A Flow-through UPE is an entity whose income is taxed at the owner level.

168. 可扣除股息制度下的最终母实体是指其分配股息可从应税收入中扣除的实体。

168. A UPE under a Deductible Dividend Regime is an entity where distributions can be deducted from taxable income.

6.2. 税收透明实体

6.2. Tax Transparent Entities

169. 税收透明实体是指其收入直接在所有者层面征税而非实体层面征税的实体。

169. A Tax Transparent Entity is an entity whose income is taxed directly at the owner level rather than at the entity level.

6.3. 投资实体税收透明选择

6.3. Investment Entity Tax Transparency Election

170. 投资实体可选择被视为税收透明实体，其收入分配给所有者层面征税。

170. An Investment Entity may elect to be treated as a Tax Transparent Entity, with its income allocated to the owner level for taxation.

7. 合规资格限制

7. Eligibility Restrictions

7.1. 不合格测试辖区

7.1. Ineligible Tested Jurisdictions

173. 以下类型的实体所在的测试辖区不适用简化ETR安全港：无国籍成员实体；投资实体（除某些情况外）；排除性分配税收制度成员实体。

173. The following types of entities make the Tested Jurisdiction ineligible for the Simplified ETR Safe Harbour: Stateless Constituent Entities; Investment Entities (except in certain cases); Excluded Distribution Tax System Constituent Entities.

174. 无国籍成员实体因其不在任何辖区而被排除。投资实体因其设计为税收中性而被排除。排除性分配税收制度体系实体因其税收处理与GloBE规则不一致而被排除。

174. Stateless Constituent Entities are excluded because they are not in any jurisdiction. Investment Entities are excluded because they are designed to be tax neutral. Excluded Distribution Tax System Constituent Entities are excluded because their tax treatment is inconsistent with the GloBE Rules.

7.1.2. 投资实体

7.1.2. Investment Entities

176. 投资实体将被视为单独的测试辖区，用于适用简化ETR安全港。然而，投资实体不合格适用简化ETR安全港，因为其设计为税收中性，其ETR不太可能达到最低税率。

176. An Investment Entity will be treated as a separate Tested Jurisdiction for the purposes of applying the Simplified ETR Safe Harbour. However, Investment Entities are ineligible for the Simplified ETR Safe Harbour because they are designed to be tax neutral and their ETR is unlikely to meet the Minimum Rate.

177. 投资实体被设计为税收中性，因此其ETR不太可能达到最低税率。因此，投资实体不合格适用简化ETR安全港，将受完整GloBE计算约束。

177. As Investment Entities are designed to be tax neutral, it is anticipated that the jurisdiction where the Investment Entity is located will not typically impose corporate income taxes on the Investment Entity. Consequently, Investment Entities are ineligible for the Simplified ETR Safe Harbour and will be subject to the full GloBE computations.

178. 当申报成员实体根据第7.5条或第7.6条做出选择时，成员实体所有者所在的辖区仍可适用简化ETR安全港。

178. Where the Filing Constituent Entity makes an election under Article 7.5 or Article 7.6, the jurisdiction(s) where the Constituent Entity-owner(s) of the Investment Entity is located will continue to be eligible for the Simplified ETR Safe Harbour.

7.1.3. 适用第7.3条选择的测试辖区

7.1.3. Tested Jurisdictions subject to an election under Article 7.3

180. 已做出合格分配税收制度选择（第7.3条）的MNE集团不能选择对该测试辖区适用简化ETR安全港，前提是在财年开始时该辖区的推定分配税款追回账户仍有未清余额。

180. An MNE Group that made an Eligible Distribution Tax System election under Article 7.3 for a Tested Jurisdiction cannot elect to apply the Simplified ETR Safe Harbour to that Tested Jurisdiction if there was an outstanding balance of the Deemed Distribution Tax Recapture Account for that Tested Jurisdiction at the beginning of the Fiscal Year.

7.2. 进入与重新进入标准

7.2. Entry and Re-entry criteria

方框7.2. 首次选择与重新进入要求

Box 7.2. First Election and Re-entry Requirements

1. MNE集团首次选择简化ETR安全港的资格条件：在首次选择前的24个月内，该测试辖区没有补足税负债。

1. An MNE Group is eligible to elect the Simplified ETR Safe Harbour for the first time if it did not have a Top-up Tax liability for the Tested Jurisdiction in every Fiscal Year beginning within 24 months before the first day of the Fiscal Year for which the Simplified ETR Safe Harbour is elected.

2. 重新进入条件：在未选择安全港的财年开始前24个月内，没有补足税负债。

2. If an MNE Group does not make an election for the Simplified ETR Safe Harbour in a Fiscal Year after electing it in a previous Fiscal Year, the MNE Group may re-elect the Simplified ETR Safe Harbour if it did not have Top-up Tax liability in any of the Fiscal Years beginning within 24 months.

3. 特定安全港是指非重要成员实体简化计算安全港以及包容性框架同意的其他安全港。

3. Specified Safe Harbour means the Simplified Calculation Safe Harbour for Non-Material Constituent Entities and any other Safe Harbour that the Inclusive Framework agrees on.

7.2.1. 首次选择

7.2.1. First Election

181. 当测试辖区在安全港内外波动时，可能因安全港中某些GloBE规则的豁免或修改适用而产生复杂性。

181. Where a Tested Jurisdiction falls in and out of the safe harbour, complexity can arise due to the waiver or modified application of certain GloBE Rules in the Safe Harbour.

182. MNE集团首次选择简化ETR安全港的资格条件：在首次选择前的24个月内，该测试辖区每个财年都没有补足税负债。

182. Provided that it meets the relevant requirements, an MNE Group is eligible to elect the Simplified ETR Safe Harbour for the first time if it did not have a Top-up Tax liability for the Tested Jurisdiction in each of the Fiscal Years that began within the preceding 24 months.

183. 首次合格测试的满足条件：在首次选择前的24个月内，MNE集团没有补足税负债，无论原因，包括适用完整GloBE计算或符合过渡性CbCR安全港资格。

183. The first eligibility test is satisfied if the MNE Group had no Top-up Tax liability in every Fiscal Year beginning within 24 months before the first day of the Fiscal Year for which the Simplified ETR is elected for any reason.

7.2.2. 重新进入要求

7.2.2. Re-entry requirements

185. MNE集团在选择简化ETR安全港的财年后，一般可继续选择适用该安全港。

185. Provided that it meets the relevant requirements, an MNE Group is eligible to elect the Simplified ETR Safe Harbour for a Tested Jurisdiction in the Fiscal Year immediately following a Fiscal Year when the MNE Group elected the Simplified ETR Safe Harbour for that Tested Jurisdiction.

186. 特定安全港是指非重要成员实体简化计算安全港以及包容性框架同意的其他安全港。过渡性CbCR安全港不符合特定安全港资格，因为其”一旦退出即永远退出”的方法。QDMTT安全港也不符合特定安全港资格。

186. A Specified Safe Harbour means the Simplified Calculation Safe Harbour for Non-Material Constituent Entities and any other Safe Harbour that the Inclusive Framework agrees on. The Transitional CbCR Safe Harbour does not qualify as Specified Safe Harbour due to the “once out, always out” approach. The QDMTT Safe Harbour also does not qualify as a Specified Safe Harbour.

187. 重新进入规则不考虑归属于先前财年的任何额外当前补足税负债。

187. The re-entry rule does not consider any Additional Current Top-up Tax liability attributable to a previous Fiscal Year.

7.3. 完整性规则

7.3. Integrity rules

方框7.3. 完整性规则

Box 7.3. Integrity rules

1. 合格简化ETR安全港的MNE集团必须对简化收入和简化税款计算进行必要调整，以产生与以下四个原则一致的结果：

1. To be eligible for the Simplified ETR Safe Harbour, an MNE Group must make the necessary adjustments to its Simplified Income and Simplified Taxes computations to produce outcomes which are consistent with the following four principles:

匹配原则——内部集团收入不在相应费用确认的财年之后的财年确认，收入金额与相应费用金额匹配；

Matching principle – intragroup income is not recognised in a Fiscal Year later than the Fiscal Year when the corresponding expense is recognised and the amount of income matches the amount of the corresponding expense;

完全分配原则——所有收入分配到一个测试辖区；

Full allocation principle – all income is allocated to a Tested Jurisdiction;

单一费用和损失原则——费用和损失仅在一个测试辖区中扣除一次；

Single expense and loss principle – expenses and losses are only deducted once and in a single Tested Jurisdiction;

单一税款原则——税款仅在一个测试辖区中记录一次。

Single tax principle – taxes are only recorded once and in a single Tested Jurisdiction.

189. 简化ETR安全港仅在MNE集团可靠地将相关GloBE纳税属性分配到不同测试辖区时才可用。

189. The Simplified ETR Safe Harbour is only available where an MNE Group reliably allocates its relevant GloBE tax attributes to different Tested Jurisdictions.

190. 不满足这些要求的MNE集团不能使用简化ETR安全港，除非做出必要调整以符合这些原则。

190. An MNE Group that does not meet these requirements cannot access the Simplified ETR Safe Harbour unless it makes any necessary adjustments to conform to those principles.

7.4. 适用日期

7.4. Applicability date

方框7.4. 适用日期

Box 7.4. Applicability date

1. 申报成员实体可为2026年12月31日或之后开始的财年选择简化ETR安全港。

1. A Filing Constituent Entity can elect the Simplified ETR Safe Harbour for a Tested Jurisdiction for a Fiscal Year that commences on or after 31 December 2026.

2. [可选条款] 在以下情况下，申报成员实体可为2025年12月31日或之后开始的财年选择简化ETR安全港：

2. [Optional provision] A Filing Constituent Entity can elect the Simplified ETR Safe Harbour for a Tested Jurisdiction for a Fiscal Year that commences on or after 31 December 2025 if:

该测试辖区适用QDMTT安全港；

The QDMTT Safe Harbour applies with respect to the Tested Jurisdiction;

根据GloBE规则只有一个辖区对该测试辖区有征税权；

Only one Jurisdiction has taxing rights under the GloBE Rules with respect to the Tested Jurisdiction;

所有对该测试辖区有征税权的辖区都已采纳简化ETR安全港。

All Jurisdictions that have taxing rights under the GloBE Rules with respect to the Tested Jurisdiction have made the Simplified ETR Safe Harbour available.

196. 实施辖区和仅QDMTT辖区必须在其国内立法中纳入简化ETR安全港框架，并在2026年12月31日或之后开始的财年提供该安全港。

196. Implementing Jurisdictions and QDMTT-only Jurisdictions must incorporate the Simplified ETR Safe Harbour framework in their domestic legislation and make it available for any Fiscal Year beginning on or after 31 December 2026.

197. 实施辖区或仅QDMTT辖区可允许在2025年12月31日或之后开始的财年提供该安全港。

197. An Implementing Jurisdiction or QDMTT-only Jurisdiction, however, is allowed to make the safe harbour available for any Fiscal Year beginning on or after 31 December 2025.

3 过渡性CbCR安全港的延长

3 Extension of the Transitional CbCR Safe Harbour

1. 引言

1. Introduction

1. 2022年12月，包容性框架同意了一项过渡性CbCR安全港（TCSH），以减轻在高税辖区运营的MNE集团的合规负担，并在GloBE规则生效时提供过渡性救济。该安全港允许MNE集团在能够基于其合格CbCR和财务会计数据证明其辖区ETR等于或超过约定税率、没有超额利润或收入和收入低于微量门槛的情况下，避免对该辖区进行详细GloBE计算。

1. In December 2022, the Inclusive Framework agreed on a Transitional CbCR Safe Harbour (TCSH) to reduce the compliance burden on MNE Groups operating in high-taxed jurisdictions and provide transitional relief as the GloBE Rules come into effect. The safe harbour allows MNE Groups to avoid undertaking detailed GloBE calculations in respect of a jurisdiction if they can demonstrate, based on their qualifying CbCR and financial accounting data, that in that jurisdiction they have an ETR that equals or exceeds an agreed rate, no excess profits after excluding routine profits, or revenue and income below the de minimis threshold.

2. 2025年12月，包容性框架同意了一项简化ETR安全港（SESH），旨在替代TCSH中的简化ETR测试。

2. In December 2025, however, the Inclusive Framework agreed on a Simplified ETR Safe Harbour (SESH) that is designed as a replacement for the Simplified ETR Test in the TCSH.

3. 为支持从TCSH到SESH的有序过渡，包容性框架同意了以下行政指导意见，将TCSH的适用延长至2027年12月31日或之前开始但不包括2029年6月30日之后结束的财年。2026财年的过渡税率也适用于2027财年。

3. To support an orderly transition from the TCSH to the SESH, the Inclusive Framework has agreed the following Administrative Guidance that extends the application of the TCSH to Fiscal Years beginning on or before 31 December 2027 but not including a Fiscal Year that ends after 30 June 2029. The Transition Rate for 2026 Fiscal Years will also apply to 2027 Fiscal Years.

2. 行政指导意见

2. Administrative Guidance

4. 以下修订适用于过渡期定义：过渡期覆盖2027年12月31日或之前开始的所有财年，但不包括2029年6月30日之后结束的财年。

4. The Transition Period covers all the Fiscal Years beginning on or before 31/12/2027 but not including a Fiscal Year that ends after 30/06/2029.

5. 2026和2027财年的过渡税率更新为17%。

5. The Transition Rate is 17% for Fiscal Years beginning in 2026 and 2027.

6. 过渡期将提供最多四个财年的合规救济（IIR和QDMTT），以及最多三个财年的合规救济（UTPR）。

6. For most MNE Groups, the Transition Period will provide up to four Fiscal Years of compliance relief for the IIR and the QDMTT, and up to three Fiscal Years of compliance relief for the UTPR.

4 基于实质的税收优惠安全港

4 Substance-based Tax Incentive Safe Harbour

1. 基于实质的税收优惠安全港

1. Substance-based Tax Incentive Safe Harbour

1. SBTI安全港允许MNE集团将某些合格税收优惠（QTIs）视为位于辖区的成员实体已调整覆盖税款的增加。这些调整受实质上限限制，该上限参照MNE集团在辖区的工资和有形资产计算。

1. The SBTI Safe Harbour allows an MNE Group to treat certain substance-based tax incentives (QTIs) as an addition to the Adjusted Covered Taxes of the Constituent Entities located in the jurisdiction. These adjustments are limited by a Substance Cap that is calculated by reference to the MNE Group’s payroll and tangible assets in the jurisdiction.

2. SBTI安全港消除了原本归属于QTIs的补足税。这认识到与辖区实质活动相关的优惠不太容易产生BEPS风险。

2. The SBTI Safe Harbour eliminates the Top-up Tax that would otherwise be attributable to QTIs. This recognises that incentives that are provided in relation to substantive activities in a jurisdiction are less susceptible to BEPS risks.

方框4.SBTI. 基于实质的税收优惠安全港

Box 4.SBTI. Substance-based Tax Incentive Safe Harbour

1. 在申报成员实体的选择下，财年中测试辖区对应于合格税收优惠的补足税被视为零。

1. At the election of the Filing Constituent Entity, the amount of Top-up Tax in a Tested Jurisdiction that corresponds to Qualified Tax Incentives for the Fiscal Year is deemed to be zero.

2. 对应于合格税收优惠的补足税等于以下两者的差额：根据第4段处理的QTIs计算的补足税；和如果未做出选择则计算的补足税。

2. The Top-up Tax that corresponds to the Qualified Tax Incentives is equal to the difference between: (i) the Top-up Tax calculated under the treatment of QTIs provided in paragraph 4, and (ii) the Top-up Tax that would have been calculated if the election had not been made.

3. QTI是指一般可获得的税收优惠，其金额基于发生的支出或有形财产产量计算。支出型税收优惠如果税收优惠价值超过支出金额则不合格。

3. A QTI means a generally available Tax Incentive to the extent that the amount of the incentive is calculated based on expenditures incurred, or on the amount of tangible property produced in the jurisdiction. An expenditure-based tax incentive is not qualified if the value of the tax benefit from the incentive exceeds the amount of expenditure incurred.

4. 当做出SBTI安全港选择时，辖区的已调整覆盖税款增加，增加金额为财年中使用的QTIs金额和测试辖区的实质上限中的较低者。

4. When the SBTI Safe Harbour election is made, the Adjusted Covered Taxes of the Constituent Entities located in the jurisdiction are increased by the lower of the amount of QTIs used in the Fiscal Year and the Substance Cap for the Tested Jurisdiction.

5. 财年中使用的QTI金额为：税收抵免减少的覆盖税款负债；或超额扣除或加计扣除乘以法定税率；或免税收入乘以法定税率或（适用优惠税率时）乘以法定税率与优惠税率之差。

5. The Amount of a QTI used in a Fiscal Year is: (i) the reduction in the Covered Tax liability due to the utilisation of a tax credit, or (ii) the amount of enhanced allowance or super deduction multiplied by the statutory tax rate, or (iii) the amount of income attributable to eligible expenditure that is exempt multiplied by the statutory tax rate or, in case of a preferential rate, multiplied by the difference between the statutory and preferential rates.

6. MNE集团辖区的实质上限为：5.5%乘以合格员工工资成本或合格有形资产折旧和耗减的较大值；或（五年选择下）合格有形资产账面价值的1%。

6. The Substance Cap for a MNE Group for a jurisdiction is: (i) 5.5% multiplied by the greater of the Eligible Payroll Costs or the depreciation and depletion in respect of Eligible Tangible Assets, or (ii) if the MNE Group makes a Five-Year Election, 1% of the carrying value of Eligible Tangible Assets.

8. 申报成员实体可为2026年1月1日或之后开始的财年做出SBTI安全港选择。

8. A Filing Constituent Entity can make the SBTI Safe Harbour election for a Tested Jurisdiction for a Fiscal Year that commences on or after 1 January 2026.

2. 合格税收优惠

2. Qualified Tax Incentives

3. QTI定义适用于支出型税收优惠和某些生产型税收优惠。该定义一般适用于减少纳税人涵盖税款负债的税收优惠。

3. The QTI definition applies to expenditure-based tax incentives as well as certain production-based tax incentives. The definition generally applies to tax incentives that reduce the liability for a Covered Tax of the taxpayer.

2.1. 支出型税收优惠

2.1. Expenditure-based tax incentive

4. 支出型税收优惠是指税收减免金额基于符合条件的支出部分计算的优惠。支出型税收优惠通过税收系统运作，以固定和可确定的金额减少纳税人投入的最终经济成本。

4. An expenditure-based tax incentive is one where the amount of tax relief available to the taxpayer is based on a portion of qualifying expenditures incurred. Expenditure-based tax incentives operate, through the tax system, to reduce the final economic cost of a taxpayer’s inputs by a fixed and determinable amount.

5. QTI定义广泛适用，不限制基于优惠适用的支出类型哪些税收优惠合格。这提供了对支出型税收优惠的中性处理。

5. The QTI definition consequently is intended to apply broadly and does not limit which tax incentives are eligible based on the type of expenditure that the incentive applies to. This provides for a neutral treatment of expenditure-based tax incentives.

2.1.1. 不同形式

2.1.1. Different forms

6. 支出型税收优惠可以不同形式提供。有些以税收抵免形式提供，其他如加计扣除或”超级扣除”以额外扣除形式提供税收减免。这些差异在确定支出型税收优惠是否为QTI时无关紧要。关键要求是优惠金额必须直接参照发生的支出计算。

6. Expenditure-based tax incentives can be provided in different forms. Some incentives are provided in the form of a credit against the payment of the tax liability, while others such as enhanced allowances or “super deductions” provide tax relief in the form of an additional deduction. These differences are not relevant in determining whether an expenditure-based tax incentive is a QTI. Instead, the key requirement is that the amount of the incentive must be calculated directly by reference to the expenditure incurred.

7. 仅产生时间差异的资本支出税收免税额不属于QTI定义范围。加速标准资本支出扣除时间表的优惠（如即时费用化）不在范围内。这是因为GloBE规则中使用的递延税机制已解决这些时间差异。

7. Tax allowances for capital expenditure that only give rise to timing differences do not fall within the definition of QTIs. An incentive that accelerates the standard capital expenditure deduction schedule, such as immediate expensing, would consequently not be within scope. This is because the deferred tax mechanisms used in the GloBE Rules already address these timing differences.

2.1.2. 税收优惠价值超过支出时的排除

2.1.2. Exclusion if the amount of the tax benefit exceeds the expenditure incurred

8. QTI定义排除了税收优惠价值超过支出金额的支出型税收优惠。在评估时，相关税收优惠与同一支出项目的所有其他税收优惠一起考虑。

8. The QTI definition excludes an expenditure-based tax incentive from being treated as a QTI if the value of the tax benefit of the incentive exceeds the expenditure incurred. When making this assessment, the relevant tax incentive is considered together with all other tax incentives provided in respect of the same item of expenditure.

2.2. 生产型税收优惠

2.2. Production-based tax incentive

9. 生产型税收优惠基于纳税人生产数量或减少工业副产品计算。这些优惠通常以税收抵免形式提供，按纳税人生产的定义产出单位计算优惠金额。

9. Incentives may be designed to support a desired activity but not be based directly on expenditure. For example, production-based tax incentives are based on the amount of production or reduction in industrial byproducts. These incentives are generally provided in the form of a tax credit and typically calculate the amount of relief based on the amount of a defined output produced.

10. 这些优惠虽然基于经济活动的产出而非投入支出，但在概念上类似于支出型税收优惠，因为优惠金额直接基于活动或投资水平。

10. While these incentives are based on the output of the economic activity, they are conceptually similar to expenditure-based tax incentives because the amount of the incentive is directly based on the level of activity or investment.

11. QTI定义因此包括生产型税收优惠，但有限制条件确保只有优惠金额直接基于辖区活动水平时才合格：必须基于生产量而非生产价值计算；必须基于辖区有形财产生产；必须基于提供优惠辖区的单位产量。

11. The QTI definition therefore includes production-based tax incentives. However, the definition includes limitations: firstly, production-based tax incentives are only eligible when calculated based on the volume of the production; secondly, only when based on the production of tangible property in the jurisdiction; finally, based on the units produced in the jurisdiction providing the incentive.

3. 合格税收优惠的处理

3. Treatment of Qualified Tax Incentives

19. 当做出SBTI安全港选择时，QTIs的调整在测试辖区的有效税率计算中进行。这些调整在辖区层面进行，在已调整覆盖税款和GloBE收入按GloBE示范规则第3章和第4章计算之后适用。

19. When the SBTI Safe Harbour election is made, adjustments in respect of QTIs are made to the Effective Tax Rate calculation for the Tested Jurisdiction. These are made at the jurisdictional level.

20. 总体而言，QTIs被视为测试辖区已调整覆盖税款的增加。增加金额为财年中使用的QTIs金额和实质上限中的较低者。

20. In broad terms, QTIs are treated as an increase to the Adjusted Covered Taxes in the Tested Jurisdiction. The amount of that increase is the lower of the amount of those QTIs that are used in the Fiscal Year and the Substance Cap.

21. 与QRTCs和MTTCs不同，QTIs不包括在GloBE收入中。这意味着将优惠视为QTI可能比QRTCs和MTTCs的处理更有利于MNE集团。为此，MNE集团可做出年度选择将某些QRTCs或MTTCs视为QTI。

21. Unlike QRTCs and MTTCs, QTIs are not included in GloBE Income. This means the treatment of an incentive as a QTI could be more beneficial to an MNE Group. To address this, an MNE Group can make an Annual Election to treat certain QRTCs or MTTCs as a QTI.

4. 实质上限

4. Substance Cap

30. QTIs的调整金额受辖区实质上限限制。这确保QTIs的允许额参照辖区的实质金额限制。上限基于基于实质收入排除（SBIE）中开发的实质衡量标准设计。

30. The amount of the adjustment for QTIs is limited by the Substance Cap in the jurisdiction. This ensures that the amount of the allowance for QTIs is limited by reference to the amount of substance in the jurisdiction. The cap has been designed based on the measure of substance developed in the Substance-based Income Exclusion (SBIE).

31. 有两种方法计算辖区的实质上限。第一种方法基于工资成本的5.5%或有形资产折旧和耗减费用的较大值。第二种方法基于合格有形资产账面价值（不包括土地和其他不可折旧资产）的1%。

31. There are two methods to calculate the Substance Cap. The first method is based on the greater of 5.5% of the payroll costs or the depreciation and depletion expense in respect of Eligible Tangible Assets. The second method is based on 1% of the carrying value of Eligible Tangible Assets (excluding land and other non-depreciable assets).

32. 第一种方法适用于MNE集团不做五年选择的情况。第二种方法需要在五年选择下使用，为初始资本支出上的优惠提供适当的实质衡量。

32. The first method applies unless the MNE Group makes a Five-Year Election to utilise the second method for a jurisdiction. The second method is designed to provide an appropriate measure of substance in relation to incentives which are given on the initial capital expenditure on an asset.

33. 如果MNE集团撤销第二种方法的选择，则之前按账面价值纳入实质上限的资产必须从第一种方法的折旧和耗减计算中排除。

33. If the MNE Group revokes an election to apply the second method, then the assets for which carrying value was previously included in calculating the Substance Cap must be excluded from the calculation of the depreciation and depletion expense in paragraph 6(i).

5 并行制度

5 Side-by-Side System

1. 并行安全港

1. Side-by-Side Safe Harbour

1. 在申报成员实体的选择下，辖区的补足税在财年中就IIR和UTPR的目的应被视为零，前提是该辖区内成员实体符合并行安全港的资格。

1. At the election of the Filing Constituent Entity, the Top-up Tax for a jurisdiction for a Fiscal Year shall be deemed to be zero for purposes of the IIR and the UTPR where the Constituent Entities located in the jurisdiction are eligible for the Side-by-Side Safe Harbour.

2. 当已做出SbS安全港选择时，MNE集团成员实体持有的合资企业或JV子公司的任何权益产生的补足税在IIR和UTPR下也将被视为零。

2. Where an election for the SbS Safe Harbour has been made, the Top-up Tax arising with respect to any interest in a Joint Venture or JV Subsidiary owned by a Constituent Entity of an MNE Group will also be deemed to be zero under the IIR and the UTPR.

3. 一个辖区具有合格SbS制度，如果其：具有合格国内税收制度；具有合格全球税收制度；以与任何其他可抵免涵盖税款相同的条款提供QDMTTs的外国税收抵免；在2026年1月1日之前或根据本文件第27段规定的程序在更晚日期制定了其合格税收制度。

3. A jurisdiction has a Qualified SbS Regime if it: has an eligible domestic tax system; has an eligible worldwide tax system; provides a foreign tax credit for QDMTTs on the same terms as any other creditable Covered Tax; and enacted its eligible domestic tax system and eligible worldwide tax system prior to 1 January 2026 or a later date in accordance with the procedures set out in paragraph 27.

4. 合格国内税收制度是指具有以下特征的制度：至少20%的名义法定企业所得税税率；基于财务报表收入的QDMTT或企业替代最低税；没有低于15%有效税率的重大风险。

4. An eligible domestic tax system is one that has: at least a 20% statutory nominal corporate income tax rate; a QDMTT or a corporate alternative minimum tax based on financial statement income at a nominal rate of at least 15%; no material risk that in-scope MNE Groups will be subject to an effective rate of tax on domestic operations below 15%.

5. 合格全球税收制度是指：对所有居民公司的外国收入适用综合税收制度；包含大量解决BEPS风险的机制；没有低于15%有效税率的重大风险。

5. An eligible worldwide tax system is one that: has a comprehensive tax regime applicable to all resident corporations on foreign income on a broad base; incorporates substantial mechanisms which operate unilaterally to address BEPS risks; has no material risk that in-scope MNE Groups will be subject to an effective rate of tax on foreign operations below 15%.

6. 当包容性框架确定某辖区具有合格SbS制度时，该辖区应在中央记录中列为此类辖区。

6. Where the Inclusive Framework has determined that a jurisdiction has a Qualified SbS Regime, that jurisdiction shall be listed as such on the Central Record.

7. UPE位于具有合格SbS制度辖区的MNE集团可为2026年1月1日或之后开始的财年选择SbS安全港。

7. An MNE Group with its UPE located in a jurisdiction that has a Qualified SbS Regime can elect for the SbS Safe Harbour for Fiscal Years commencing on or after 1 January 2026.

1.1. 合资企业适用

1.1. Application to JVs

5. 当MNE集团做出SbS安全港选择时，该MNE集团在合资企业或JV子公司中的权益产生的补足税也将被视为零。

5. Where an MNE Group has made an election for the SbS Safe Harbour, the Top-up Tax with respect to such an MNE Group’s interests in a Joint Venture or JV Subsidiary will also be deemed to be zero.

6. 该选择不影响本身是另一MNE集团最终母实体的合资企业实体的补足税。

6. The election will also not affect the Top-up Tax of an Entity which would have been a Joint Venture except for the fact that the Entity was itself an UPE of an MNE Group subject to the GloBE Rules.

1.2. 不影响QDMTT

1.2. No impact on QDMTT

7. SbS安全港不影响QDMTTs的适用，也不为QDMTT计算目的将任何补足税视为零。QDMTT将继续适用并继续在不考虑常设机构或受控外国公司税款的情况下计算。

7. The SbS Safe Harbour does not affect the application of QDMTTs and does not deem any Top-up Tax to be zero for the purposes of a QDMTT calculation. A QDMTT will continue to apply and to be calculated without taking into account taxes imposed on Permanent Establishments or direct and indirect owners.

1.4. 合格标准

1.4. Eligibility criteria

1.4.1. 合格国内税收制度

1.4.1. Eligible domestic tax system

9. 为获得合格SbS制度，辖区必须具有合格国内税收制度。这包含三项要求。

9. In order to have a Qualified SbS Regime, a jurisdiction must have an eligible domestic tax system. This contains three requirements.

名义税率至少20%

Nominal tax rate of at least 20%

10. 第一项要求是法定名义企业所得税税率至少20%，考虑优惠调整和次级企业所得税。

10. The first requirement is that the statutory nominal corporate income tax rate is at least 20%, taking into account preferential adjustments and sub-national corporate income taxes.

11. 在确定名义税率时，法定税率应调整以反映一般适用于范围内MNE集团所有收入的所有优惠调整。

11. In determining the nominal rate, the statutory rate is adjusted to reflect any preferential adjustments that generally apply to all income of in-scope MNE Groups.

12. 该税率可考虑次级企业所得税，前提是所有次级辖区中适用于范围内MNE集团的合并税率一般等于或超过20%。

12. This rate may take into account sub-national corporate income taxes provided that the combined rate generally applicable to in-scope MNE Groups will be equal to or greater than 20%.

企业替代最低税

Corporate alternative minimum tax

13. 第二项要求是存在基于财务报表收入的QDMTT或名义税率15%或以上的企业替代最低税。

13. The second requirement is that there is a QDMTT or a corporate alternative minimum tax based on financial statement income at a nominal rate of 15% or above.

14. 企业替代最低税必须基于财务报表收入。然而，与最低征税政策目标一致的调整是允许的。

14. A corporate alternative minimum tax must be based upon financial statement income. However, adjustments are allowed if they are consistent with the policy objectives of minimum taxation.

15. 企业替代最低税必须适用于范围内MNE集团在该辖区经营总收入的大部分。

15. The corporate alternative minimum tax must be applicable to a substantial portion of the aggregate income of in-scope MNE Groups’ operations in the jurisdiction.

没有低于15%有效税率的重大风险

No material risk of ETR outcomes below 15%

16. 第三项要求是没有UPE位于该辖区的范围内MNE集团在国内经营整体利润上低于15%有效税率的重大风险。

16. The third requirement is that there is no material risk that MNE Groups with their UPE located in the jurisdiction will be subject to an effective rate of tax on the overall profits of their domestic operations below 15%.

17. 对该标准的评估基于对辖区税收系统整体运作的务实评估。仅存在假设性的低于15%有效税率可能性并不意味着辖区不满足该要求。

17. An evaluation of this criterion is based on a pragmatic assessment of the overall operation of the tax system. The mere possibility that MNE Groups could have an effective rate below 15% based on a hypothetical scenario does not mean that a jurisdiction will not satisfy this requirement.

1.4.2. 合格全球税收制度

1.4.2. Eligible worldwide tax system

19. 为获得合格SbS制度，辖区还必须具有合格全球税收制度。这有三项要求。

19. In order to have a Qualified SbS Regime, a jurisdiction must also have an eligible worldwide tax system. This has three requirements.

综合税收制度

Comprehensive tax regime

20. 第一项要求是对所有公司的外国收入适用综合税收制度。外国收入的计算基础必须广泛，不受重大排除。收入必须包括受控外国公司的主动和被动收入，无论是否分配。

20. The first requirement is a comprehensive tax regime applicable to all corporations on foreign income. The base must be broad and not subject to material exclusions. The income must include both the active and passive income of controlled foreign companies even when not distributed.

21. 仅有的例外是与最低征税政策目标一致的有限收入排除。例如，仅排除在来源辖区一般高税征收的收入。

21. The only exception is limited exclusions from taxable income where those exclusions are consistent with the policy objectives of minimum taxation.

解决BEPS风险的机制

Mechanisms to address BEPS risks

22. 第二项要求是该制度必须包含适当针对但大量的解决重大BEPS风险的机制。例如，防止外国税收抵免冲减被动收入税负的规则可满足该要求。

22. The second requirement is that the regime must include appropriately targeted but substantial mechanisms designed to address significant BEPS risks.

1.4.4. 合格税收制度评估日期

1.4.4. Eligible tax systems assessment date

26. 经成员辖区请求，包容性框架将于2026年上半年末评估该辖区的既有税收制度是否符合合格SbS制度的合格标准。

26. Upon request by a member jurisdiction, the Inclusive Framework will assess that jurisdiction’s pre-existing tax regimes against the eligibility criteria for a Qualified SbS Regime by the end of the first half of 2026.

27. 包容性框架将于2027年或2028年评估任何其他辖区的合格SbS辖区资格，一旦该辖区向包容性框架发起此类请求。

27. The Inclusive Framework will assess the eligibility as a Qualified SbS Jurisdiction of any other IF jurisdiction once that jurisdiction initiates such a request to the IF in 2027 or 2028.

1.5. 生效日期

1.5. Effective date

28. SbS安全港适用于2026年1月1日或之后开始的财年。

28. The SbS Safe Harbour is applicable for Fiscal Years commencing on or after 1 January 2026.

1.6. SbS安全港信息报告

1.6. Information Reporting for SbS Safe Harbour

29. MNE集团可在GloBE信息申报表中做出SbS安全港选择。将进一步修订GIR和XML模式以指定选择字段。

29. An MNE Group will be able to make the SbS Safe Harbour election in the GloBE Information Return. Further work will be done on revisions to the GIR and the XML Schema to specify a field to indicate that the SbS Safe Harbour is being elected.

1.7. 合格SbS制度重大变更通知

1.7. Notification of material changes to a Qualified SbS Regime

32. 列入中央记录的辖区须在相关变更后三个月内通知包容性框架对其合格SbS制度的重大修改。重大修改是指可能影响包容性框架对合格SbS制度资格判断的变更。

32. A jurisdiction listed on the Central Record is required to notify the Inclusive Framework if it materially amends its Qualified SbS Regime within three months of the relevant change. An amendment is material if it could have foreseeably impacted an Inclusive Framework determination on eligibility.

2. UPE安全港

2. UPE Safe Harbour

33. UPE安全港的操作机制如下方方框所示。UPE安全港适用于2026年1月1日或之后开始的财年，并有效替代了于2025年底届满的过渡性UTPR安全港。

33. The operating mechanics of the UPE Safe Harbour are set out in the box below. The UPE Safe Harbour applies for Fiscal Years commencing on or after 1 January 2026 and effectively replaces the Transitional UTPR Safe Harbour which expires at the end of 2025.

方框5.UPE. UPE安全港

Box 5.UPE. UPE Safe Harbour

1. 在申报成员实体的选择下，UPE辖区的补足税就UTPR目的应被视为零，前提是UPE辖区内成员实体符合UPE安全港资格。MNE集团符合UPE安全港资格，如果其UPE位于具有合格UPE制度的辖区。

1. At the election of the Filing Constituent Entity, the Top-up Tax for the UPE Jurisdiction for a Fiscal Year shall be deemed to be zero for purposes of the UTPR where the Constituent Entities located in the UPE Jurisdiction are eligible for the UPE Safe Harbour.

2. 一个辖区具有合格UPE制度，如果其具有在2026年1月1日已制定并生效的合格国内税收制度。合格国内税收制度是指具有以下特征的制度：至少20%的名义法定企业所得税税率；基于财务报表收入的QDMTT或企业替代最低税；没有低于15%有效税率的重大风险。

2. A jurisdiction has a Qualified UPE Regime if it has an eligible domestic tax system which was enacted and in effect as at 1 January 2026. An eligible domestic tax system is one that has: at least a 20% statutory nominal CIT rate; a QDMTT or corporate AMT at a nominal rate of at least 15%; no material risk of ETR below 15%.

3. 当包容性框架确定某辖区具有合格UPE制度时，该辖区应在中央记录中列为此类辖区。

3. Where the Inclusive Framework has determined that a jurisdiction has a Qualified UPE Regime, that jurisdiction shall be listed as such on the Central Record.

4. UPE安全港适用于2026年1月1日或之后开始的财年。

4. The UPE Safe Harbour is applicable for Fiscal Years commencing on or after 1 January 2026.

35. 当MNE集团的UPE位于具有合格UPE制度的辖区并做出UPE安全港选择时，该MNE集团的补足税就适用UTPR而言被视为零，涉及位于UPE辖区的所有成员实体。

35. Where an MNE Group has its UPE located in a jurisdiction with a Qualified UPE Regime and makes an election for the UPE Safe Harbour, the Top-up Tax for that MNE Group is deemed to be zero for the purposes of applying the UTPR with respect to all of its Constituent Entities located in the UPE Jurisdiction.

36. UPE安全港不会影响IIR或UTPR对UPE位于不具有合格UPE制度辖区的任何MNE集团的适用。同样，UPE安全港不影响IIR或UTPR对位于UPE辖区之外的任何MNE集团成员实体的适用。UPE安全港对QDMTTs的运作没有影响。

36. The UPE Safe Harbour will not affect the application of the IIR or the UTPR with respect to any MNE Group with its UPE located in a jurisdiction which does not have a Qualified UPE Regime. Similarly, the UPE Safe Harbour does not affect the application of the IIR or UTPR with respect to any Constituent Entities located outside of the UPE Jurisdiction. The UPE Safe Harbour has no impact on the operation of QDMTTs.

2.1. 合格标准

2.1. Eligibility criteria

37. 合格UPE制度的合格国内税收制度标准与合格SbS制度的合格国内税收制度标准相同。

37. The criteria for an eligible domestic tax system for the purposes of having a Qualified UPE Regime are the same as the eligible domestic tax system criteria for a Qualified SbS Regime.

2.1.1. 2026年前制定的合格国内税收制度

2.1.1. Eligible domestic tax system enacted before 2026

38. 为获得合格UPE制度，辖区必须具有在2026年1月1日已制定并生效的合格国内税收制度。在2026年1月1日后做出的非重大修改不会影响其合格资格。

38. In order to have a Qualified UPE Regime, a jurisdiction must have an eligible domestic tax system which was enacted and in effect on 1 January 2026. A domestic tax system which meets these requirements as at that date will remain eligible notwithstanding non-material changes that have been made to that legislation.

2.2. 生效日期

2.2. Effective date

40. UPE安全港适用于2026年1月1日或之后开始的财年。

40. The UPE Safe Harbour is applicable for Fiscal Years commencing on or after 1 January 2026.

2.3. UPE安全港信息报告

2.3. Information Reporting for UPE Safe Harbour

41. GIR将被修订以增加UPE安全港选择的数据点。由于GIR的一般部分提供了MNE集团的公司结构信息（包括UPE及其所在辖区的识别），MNE集团不需提供额外信息来证明其安全港资格。

41. The GIR will be amended to include an additional data point for the MNE Group to make an election for the UPE Safe Harbour. MNE Groups will not be required to provide any additional information to demonstrate their eligibility.

2.4. 合格UPE制度重大变更通知

2.4. Notification of material changes to a Qualified UPE Regime

42. 列入中央记录的辖区须通知包容性框架对其合格UPE制度的重大修改。合格SbS制度重大变更通知的释义同样适用于此要求。

42. A jurisdiction listed on the Central Record is required to notify the Inclusive Framework if it materially amends its Qualified UPE Regime. The commentary on the notification of material changes to a Qualified SbS Regime is equally applicable to this requirement.

参考文献

References

OECD（2022），数字经济带来的税收挑战——全球反税基侵蚀示范规则释义（第二支柱），第一版：包容性框架关于BEPS，OECD/G20税基侵蚀与利润转移项目，OECD出版，巴黎

OECD (2022), Tax Challenges Arising from the Digitalisation of the Economy – Commentary to the Global Anti-Base Erosion Model Rules (Pillar Two), First Edition: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD（2021），数字经济带来的税收挑战——全球反税基侵蚀示范规则（第二支柱）：包容性框架关于BEPS，OECD/G20税基侵蚀与利润转移项目，OECD出版，巴黎

OECD (2021), Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD（2017），所得税和资本税收协定范本：2017年缩编版，OECD出版，巴黎

OECD (2017), Model Tax Convention on Income and on Capital: Condensed Version 2017, OECD Publishing, Paris.

联合国经济和社会事务部（2022），联合国发达国家与发展中国家双重视收协定范本2021，联合国

United Nations Department of Economic and Social Affairs (2022), United Nations Model Double Taxation Convention Between Developed and Developing Countries 2021, United Nations.