全球最低稅爭議預防與解決機制的建構

Construction of Global Minimum Tax Dispute Prevention and Resolution Mechanism

為了應對稅收競爭問題，139個稅收管轄區在稅基侵蝕與利潤轉移包容性框架下就全球最低稅改革達成共識，目前已經進入轉化實施階段。基於全球最低稅制度的複雜特徵，其實施可能會引發涉及法律概念解釋、規則適用順序、相關規則銜接等方面的諸多稅收爭議，進而對稅收確定性帶來挑戰。為此，有必要及時建立配套的爭議預防與解決機制。在理論層面，需要將爭議預防與解決相結合，平衡保護國家稅收主權與納稅人權利，促進多元國際稅收爭議預防與解決機制的協調發展；在制度層面，不僅需要明確爭議預防機制的類型和效力，還需要對爭議解決機制的法律基礎、類型組合、適用範圍、納稅人地位和權利以及透明度問題作出系統性規定。

In response to the problem of tax competition, 139 tax jurisdictions reached a consensus on global minimum tax reform under the Base Erosion and Profit Shifting Inclusive Framework, which is currently in the stage of transformation and implementation. Due to the complex nature of the global minimum tax regime, its implementation process is expected to give rise to numerous tax disputes involving the interpretation of legal concepts, the order of rule application, and the coordination of relevant rules, posing challenges to tax certainty. Therefore, it is necessary to timely establish targeting mechanisms for dispute prevention and resolution. At the theoretical level, it is important to achieve a combination of dispute prevention and resolution, balance the protection of national tax sovereignty with taxpayer rights, and promote the coordinated development of different international tax dispute prevention and resolution mechanisms. At the institutional level, it is not only necessary to clarify the types and effectiveness of dispute prevention mechanisms, but also to systematically stipulate the legal basis, tools combination, scope of application, taxpayer status and rights, and transparency of dispute resolution mechanisms.