{"id":98,"date":"2026-01-19T10:35:00","date_gmt":"2026-01-19T02:35:00","guid":{"rendered":"https:\/\/aabsl.com.hk\/?p=98"},"modified":"2026-02-21T15:52:59","modified_gmt":"2026-02-21T07:52:59","slug":"%e6%9c%80%e6%96%b0%e6%b6%88%e6%81%af-002-2","status":"publish","type":"post","link":"https:\/\/aabsl.com.hk\/zh\/%e6%9c%80%e6%96%b0%e6%b6%88%e6%81%af-002-2\/","title":{"rendered":"BEPS 2.0\u65b9\u6848\u7684\u652f\u67f1\u4e8c"},"content":{"rendered":"<p>\u6839\u64daBEPS 2.0\u65b9\u6848\u7684\u652f\u67f1\u4e8c\uff0c\u5728\u7dca\u63a5\u73fe\u6642\u8ca1\u653f\u5e74\u5ea6\u4e4b\u524d\u7684\u56db\u500b\u5e74\u5ea6\u4e2d\u81f3\u5c11\u6709\u5169\u500b\u5e74\u5ea6\u7d9c\u5408\u6536\u5165\u9054\u52307.5\u5104\u6b50\u5143\u6216\u4ee5\u4e0a\u7684\u8de8\u570b\u4f01\u696d\u96c6\u5718\uff08\u300c\u53d7\u6db5\u84cb\u8de8\u570b\u4f01\u696d\u96c6\u5718\u300d\uff09\u5c07\u88ab\u5fb5\u653615%\u5168\u7403\u6700\u4f4e\u7a0e\u3002\u5168\u7403\u6700\u4f4e\u7a0e\u5c07\u900f\u904e\u5169\u5957\u4e92\u76f8\u914d\u5408\u7684\u898f\u5247\u5be6\u65bd\uff0c\u5206\u5225\u70ba\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6536\u5165\u7d0d\u5165\u898f\u5247<\/strong>&nbsp;\u2014 \u5c6c\u4e3b\u8981\u898f\u5247\uff0c\u65e8\u5728\u5411\u53d7\u6db5\u84cb\u8de8\u570b\u4f01\u696d\u96c6\u5718\u7684\u6bcd\u5be6\u9ad4\uff0c\u5c31\u4f4d\u65bc\u6bcd\u5be6\u9ad4\u6240\u5728\u53f8\u6cd5\u7ba1\u8f44\u5340\u4ee5\u5916\uff0c\u800c\u5176\u6709\u6548\u7a0e\u7387\u4f4e\u65bc15%\u7684\u6210\u54e1\u5be6\u9ad4\uff08\u300c\u4f4e\u7a0e\u6210\u54e1\u5be6\u9ad4\u300d\uff09\u5fb5\u6536\u88dc\u8db3\u7a0e\uff1b\u4ee5\u53ca<\/li>\n\n\n\n<li><strong>\u4f4e\u7a0e\u5229\u6f64\u898f\u5247&nbsp;<\/strong>\u2014 \u5c6c\u628a\u95dc\u63aa\u65bd\uff0c\u65e8\u5728\u78ba\u4fdd\u6240\u6709\u672a\u6309\u6536\u5165\u7d0d\u5165\u898f\u5247\u5fb5\u6536\u7684\u88dc\u8db3\u7a0e\u4ea6\u6703\u88ab\u5fb5\u6536\u3002<\/li>\n<\/ul>\n\n\n\n<p>\u5169\u5957\u898f\u5247\u5408\u7a31\u70ba\u5168\u7403\u53cd\u4fb5\u8755\u7a0e\u57fa\u898f\u5247\uff08Global Anti-Base Erosion rules\uff0c\u7c21\u7a31\u300cGloBE\u898f\u5247\u300d\uff09\uff0c\u65e8\u5728\u78ba\u4fdd\u53d7\u6db5\u84cb\u8de8\u570b\u4f01\u696d\u96c6\u5718\u5728\u5176\u71df\u904b\u7684\u6bcf\u500b\u53f8\u6cd5\u7ba1\u8f44\u5340\u7e73\u4ed8\u81f3\u5c1115%\u7684\u6700\u4f4e\u7a0e\uff0c\u5f9e\u800c\u524a\u5f31\u5927\u578b\u8de8\u570b\u4f01\u696d\u96c6\u5718\u70ba\u6e1b\u5c11\u61c9\u7e73\u7a0e\u6b3e\uff0c\u628a\u5229\u6f64\u8f49\u79fb\u81f3\u4f4e\u7a0e\u6216\u4e0d\u5fb5\u7a0e\u53f8\u6cd5\u7ba1\u8f44\u5340\u7684\u8a98\u56e0\u3002\u898f\u5247\u4ea6\u53ef\u904f\u6b62\u5404\u53f8\u6cd5\u7ba1\u8f44\u5340\u70ba\u722d\u53d6\u8cc7\u91d1\u548c\u6295\u8cc7\uff0c\u722d\u76f8\u964d\u4f4e\u516c\u53f8\u5165\u606f\u7a0e\u7a0e\u7387\u7684\u60c5\u6cc1\u3002<\/p>\n\n\n\n<p>GloBE\u898f\u5247\u5bb9\u8a31\u53f8\u6cd5\u7ba1\u8f44\u5340\u6309\u7167GloBE\u7684\u6a5f\u5236\u81ea\u884c\u5f15\u5165\u5408\u8cc7\u683c\u7576\u5730\u6700\u4f4e\u88dc\u8db3\u7a0e\u3002\u5982\u53d7\u6db5\u84cb\u8de8\u570b\u4f01\u696d\u96c6\u5718\u5728\u5176\u71df\u904b\u7684\u67d0\u53f8\u6cd5\u7ba1\u8f44\u5340\u7684\u6709\u6548\u7a0e\u7387\u4f4e\u65bc\u6700\u4f4e\u7a0e\u7387\uff0c\u8a72\u53f8\u6cd5\u7ba1\u8f44\u5340\u5373\u5c6c\u4f4e\u7a0e\u8f44\u5340\u3002\u5df2\u5be6\u65bd\u5408\u8cc7\u683c\u7576\u5730\u6700\u4f4e\u88dc\u8db3\u7a0e\u7684\u4f4e\u7a0e\u8f44\u5340\uff0c\u53ef\u512a\u5148\u5411\u4f4d\u65bc\u8a72\u53f8\u6cd5\u7ba1\u8f44\u5340\u7684\u4f4e\u7a0e\u6210\u54e1\u5be6\u9ad4\u6536\u53d6\u88dc\u8db3\u7a0e\u3002\u5426\u5247\uff0c\u88dc\u8db3\u7a0e\u5c07\u7531\u53e6\u4e00\u500b\u53f8\u6cd5\u7ba1\u8f44\u5340\u900f\u904e\u57f7\u884c\u6536\u5165\u7d0d\u5165\u898f\u5247\u6216\u4f4e\u7a0e\u5229\u6f64\u898f\u5247\u5fb5\u6536\u3002<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u6839\u64daBEPS 2.0\u65b9\u6848\u7684\u652f\u67f1\u4e8c\uff0c\u5728\u7dca\u63a5\u73fe\u6642\u8ca1\u653f\u5e74\u5ea6\u4e4b\u524d\u7684\u56db\u500b\u5e74\u5ea6\u4e2d\u81f3\u5c11\u6709\u5169\u500b\u5e74\u5ea6\u7d9c\u5408\u6536\u5165\u9054\u52307.5\u5104\u6b50\u5143\u6216\u4ee5 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":91,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_glsr_average":0,"_glsr_ranking":0,"_glsr_reviews":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-98","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"_links":{"self":[{"href":"https:\/\/aabsl.com.hk\/zh\/wp-json\/wp\/v2\/posts\/98","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aabsl.com.hk\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aabsl.com.hk\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aabsl.com.hk\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aabsl.com.hk\/zh\/wp-json\/wp\/v2\/comments?post=98"}],"version-history":[{"count":5,"href":"https:\/\/aabsl.com.hk\/zh\/wp-json\/wp\/v2\/posts\/98\/revisions"}],"predecessor-version":[{"id":769,"href":"https:\/\/aabsl.com.hk\/zh\/wp-json\/wp\/v2\/posts\/98\/revisions\/769"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aabsl.com.hk\/zh\/wp-json\/wp\/v2\/media\/91"}],"wp:attachment":[{"href":"https:\/\/aabsl.com.hk\/zh\/wp-json\/wp\/v2\/media?parent=98"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aabsl.com.hk\/zh\/wp-json\/wp\/v2\/categories?post=98"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aabsl.com.hk\/zh\/wp-json\/wp\/v2\/tags?post=98"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}