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学习笔记分享·BEPS “拜普斯” 又是谁?

  • 2026-02-04 14:33:56
学习笔记分享·BEPS “拜普斯” 又是谁?
今天让我们一起再认识一位朋友，BEPS “拜普斯”。
BEPS是“Base Erosion and Profit Shifting”（“税基侵蚀与利润转移”）的缩写，简单说，是指跨国公司利用各国税制“缝隙”，把利润从真正干活的高税地转到没干活的低税地，少缴税。目前，全球正通过统一规则、最低税率、利润重新分配等办法，让税归其位，让该收税的国家拿到钱，让竞争更公平。
一、跨国公司怎么操作BEPS
1.转让定价（最常用）：集团内部买卖故意“乱定价”。比如中国子公司（高税率）把产品低价卖给开曼子公司（低税率），再由开曼子公司高价卖给欧洲客户，利润就留在开曼，中国税基被侵蚀。
2.空壳公司与无形资产：在避税地设空壳公司，把专利、商标等无形资产“低价”转给它，再向高税率地区子公司收高额特许权使用费，让高税率地利润变低、避税地躺着赚。
3.利息/特许权滥用：高税率地子公司向低税率地关联方借高息贷款，利息能抵税；或支付高额特许权使用费，双向侵蚀税基、转移利润
二、全球怎么应对BEPS
1.OECD/G20BEPS项目：2013年启动，2015年发布15项行动计划，核心是“利润在价值创造地缴税”，135+国家参与“包容性框架”共同执行
2.四大最低标准：有害税收实践、税收协定滥用、跨国企业国别报告、争议解决，各国必须遵守
3.双支柱方案（2021年后重点）
支柱一：大型跨国企业（如全球营收超200亿欧元）要把部分利润分给用户/市场所在国，解决数字经济“无实体也有利润”的征税问题。
支柱二：全球最低企业税率15%，确保跨国公司无论在哪，至少按15%缴税，堵住低税地避税漏洞
4.多边工具（MLI）：让各国快速修改双边税收协定，落实BEPS规则，已有90+辖区签署
三、两个🌰🌰
结合跨国承包项目、上下游链条长、人员/设备跨境流动多的特点，分享两个案例🌰🌰，更加明确了解BEPS。
🌰1：跨境关联采购+转让定价（最常用）
  • 主体：中国XX集团（高税25%）→开曼群岛空壳贸易公司A（零税，无业务）→国外项目B公司（实际干活，税20%）
  • 操作：开曼A低价（10亿）采购建材设备→高价（18亿）卖给项目B公司→项目B公司收工程款20亿，利润仅2亿（缴税0.4亿）
  • 结果：开曼A赚8亿（零缴税），项目A公司所在国和中国税基被侵蚀
🌰2：跨境技术服务+ 特许权收费 + 资金占用费（最隐蔽）
  • 主体：欧洲高税建筑企业→开曼低税空壳技术公司 B→国外项目公司（实际施工）
  • 操作：B 无实际服务，向中东项目公司收 15 亿技术 / 特许权费 + 5 亿高额资金占用费（资金占用费是暗地里的补充，空壳技术公司 B，以 “拆借资金给中东项目公司” 为名义，向实际干活的中东项目公司收的高额利息，核心不是真的借钱，而是建筑公司用来转移利润、稀释税基的工具）
  • 结果：国外项目公司利润被稀释至10 亿（仅缴税 2.2 亿），B 赚 20 亿低税少缴，欧洲企业避掉高税率。
四、惩罚
这类通过无实质业务的跨境技术服务、特许权收费及高额资金占用费实施的 BEPS 避税行为，税务机关会先按独立交易原则做特别纳税调整，追缴企业少缴的企业所得税、增值税等税款，也可能加收利息或滞纳金、罚款，纳税信用降级，影响融资、投标等经营活动，情节严重构成犯罪的，相关责任人还将被依法追究刑事责任。叠加国际层面的 BEPS 协同监管，企业还需按全球最低税规则补缴低税地实际税率不足 15% 的税款差额，且相关避税架构会被多国税务机关联合核查，面临双重补税的风险。
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  1. CONNECT:[ UseTime:0.000751s ] mysql:host=127.0.0.1;port=3306;dbname=no_67808;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000990s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000332s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000264s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000480s ]
  6. SELECT * FROM `set` [ RunTime:0.000211s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000586s ]
  8. SELECT * FROM `article` WHERE `id` = 465599 LIMIT 1 [ RunTime:0.000443s ]
  9. UPDATE `article` SET `lasttime` = 1770275574 WHERE `id` = 465599 [ RunTime:0.017587s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.006248s ]
  11. SELECT * FROM `article` WHERE `id` < 465599 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000799s ]
  12. SELECT * FROM `article` WHERE `id` > 465599 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000367s ]
  13. SELECT * FROM `article` WHERE `id` < 465599 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000669s ]
  14. SELECT * FROM `article` WHERE `id` < 465599 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.000572s ]
  15. SELECT * FROM `article` WHERE `id` < 465599 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.004125s ]
0.104212s