Worldwide: 全球四大税收趋势及其对您业务的影响

Last Updated: 27 June 2019
Article by Emine Constantin

Most Read Contributor in Netherlands, August 2019

全世界不论规模大小的企业,在某程度上都会受到全球税务趋势的影响。因此,您必须采取必要步骤确保业务合规。

这个月,我有幸在巴黎举办的第19届美国和欧洲税务实践趋势大会上发表意见。现在的世界已是真正的全球化,税务政策环境也在过去数年发生巨大变化。我们有充足的理由相信税务政策环境会在未来持续改变。

目前,全球税务机构有两个关注焦点:

  • 保障税收;以及
  • 在推动经济增长之际,确保本地和国外供应商拥有一个公平的竞争环境。

这是一个具雄心的目标,然而对于跨境企业如何了解他们与税务政策相连,进而影响公司运作至关重要。以下是从全球税务机构整理出来的四个主要趋势。如果您需要我们从会计与税务的角度,评估这对您业务的影响,欢迎向我们 进行咨询

1. 电子报税的兴

大部分与会者非常关注报税电子化,因为公司必须以新形式向税务机构提供更仔细的资料。

大部分的企业需要进行内部审查、重组程序和收集数据,以确保他们的系统内拥有充足的资料。但这只是第一步,公司系统必须能跟税务机构新的电子化系统"对话"。基本上,这不仅需要投资在员工身上,也需要投入大量资金在新科技。更详细的资料申报明显意味着税务机构能更深入了解您的商业运作,审计工作也可能会变得更频密。

我想强调的是,电子报税的兴起对公司而言并不全然是坏事。税务机构正借助于最新的科技,以有利和创意的方式为纳税者提供更好的服务:

  • 西班牙推出一个虚拟系统,以回答国际税务相关问题。
  • 澳大利亚的"Alex your Virtual Assistant"聊天机械人已成为各政府部门回答纳税人疑问的线上渠道。

2. 税率和条规变

税务规则和条例不断改变,但目前最令人关注的是与欧洲增值税系统相关的变化。在最后的阶段,欧盟希望所有会计与税务原则将保持一致。而最终的增值税机制将在2022年启动,这是迈向一致性的其中一步。每家公司,尤其涉及 线上交易平台的,需要留意这些变化及逐年出现的暂时性措施。

另一个备受关注的议题是美国的税制改革及其对全球其他地区商业结构的影响。美国税务机构简化了美国公司汇回利润的过程,预计会促进更蓬勃的 合并活动。随着交易和收购价格提高,再加上美国公司如今更容易汇回资金,在欧洲营商是否仍具意义则成了一个未知数。跨境贸易的公司必需积极寻求咨询,并且积极主动了解美国税制改革对业务的影响。

另一个热门话题是"常设机构"(PE)以及其依据非国民高级执行员的责任如何被定义。根据《经合组织协定范本》,如果子公司所在司法管辖区有权以母公司名义签约,母公司就被视为具备常设机构的税务责任。

然而,这存在解释的空间,而且并不是所有国家都同意该单一定义。因此,对公司而言,检查其高级执行员在全球的工作地点、旅行模式和评估任何附加义务均至关重要。

3. 对税务透明度的需求日益增

2018和2019年是全球公司的整合期。所有通过转移定价和国别报告推出的申报要求已生效,现在是时候遵守新的要求。

在欧洲以外采用经合组织准则和条例的国家数量不断增加。如果欧洲公司想要拓展海外业务,必须检查转移定价的法规是否适用于该司法管辖区。巴西、阿根廷和日本等,已在文件和文档方面引用转移定价法规。在不久的未来,转移定价将类似于全球增值税申报和其他种类的"日常税"。

4. 业奖励增

从企业税的角度来看,全球措施如经济合作与发展组织的"税基侵蚀和利润转移"(BEPS),将营造一个更公平的竞争环境。然而,各国政府为了保持本地经济增长,都会提供奖励吸引外资。其中一个热门的趋势是提供研发税务奖励。许多欧盟国家都为进行研发活动的公司或创业家提供各种税务奖励,包括:附加税收减免、员工豁免/降低个人所得税、豁免企业税等,其中罗马尼亚就推行了个人所得税和企业所得税豁免。然而,要获得这些奖励,您必须了解所需的支持文件。

联系我

全世界的企业,无论规模大小,在某种程度上都会受到上述趋势所影响。因此,您必须采取必要步骤确保您的业务符合新条例和申报程序。TMF Group的 全球会计与税务专家能在多方面为您提供协助。

我们能为你提供以下协助:

  • 评估即将发生的税务变化对您公司的影响,并告知您所需采取行动的资讯;
  • 使用我们的本地合规工具和系统处理您的税务申报,如此一来,您就能心无旁骛地专注营运;
  • 当您更改后勤办公室系统时,我们为您提供暂时性的会计与税务合规解决方案。

想要了解更多资讯吗? 欢迎联系我们

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