Thuế tối thiểu toàn cầu - Thuế thu nhập doanh nghiệp bổ sung theo Nghị quyết số 107/2003/QH15=The Global Minimum Tax and additional corporate income tax based on Resolution No. 107/2023/QH15

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Tác giả: Đình Quyết Lê, Quốc Anh Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Công thương, 2024

Mô tả vật lý: tr.24-28

Bộ sưu tập: Metadata

ID: 225017

Thêm vào giỏ

The Global Minimum Tax (GMT) sets a minimum effective tax rate of 15% for multinational corporations. This means that if a company's effective tax rate is lower than 15%, the country where the company is headquartered must impose a top-up tax to bring the effective tax rate up to 15%. The GMT is intended to prevent companies from shifting their profits to countries with low corporate tax rates. However, the impact of the GMT on tax competition is relatively complex and it requires further theoretical analysis when Vietnam applies the GMT. This paper clarifies the provisions on GMT and additional corporate income tax based on Resolution No. 107/2023/QH15 issued by the 15th National Assembly, which took effect on January 1, 2024.Về bản chất, việc áp dụng thuế tối thiểu toàn cầu cho phép các quốc gia khác có thể áp mức thuế bổ sung để đảm bảo mức thuế tối thiểu có thể được xem là một cơ chế để các quốc gia bảo đảm quyền đánh thuế. Hay nói cách khác, đối với các quốc gia có thuế TNDN thấp hơn 15%, thuế tối thiểu toàn cầu, họ có thể mất quyền đánh thuế với phần chênh lệch so với mức tối thiểu. Trên thực tế, tác động của thuế tối thiểu toàn cầu trong vấn đề cạnh tranh thuế được đánh giá tương đối phức tạp và đòi hỏi sự phân tích sâu hơn ở cấp độ lý luận khi áp dụng ở Việt Nam. Do đó, để có thể làm rõ hơn các vấn đề kể trên, bài viết sẽ làm sáng tỏ quy định về thuế tối thiểu toàn cầu, cũng như quy định về thuế thu nhập doanh nghiệp bổ sung trên cơ sở Nghị quyết số 107/2023/QH15 do Quốc hội khóa XV ban hành và có hiệu lực từ ngày 01/01/2024.

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