香港参加落实应对税基侵蚀及利润转移方案包容性框架(中英对照)

香港参加落实应对「税基侵蚀及利润转移」方案的包容性框架

2016年6月20日（星期一）        香港财经事务及库务局

政府今日（六月二十日）向经济合作与发展组织（经合组织）表示，香港接受经合组织的邀请，以「中国香港」的名义参加落实应对「税基侵蚀及利润转移」（BEPS）方案的包容性框架（包容性框架），成为Associate一员。

财经事务及库务局局长陈家强说：「香港会以Associate身分成为BEPS项目的成员，并与经合组织、二十国集团及多个国家及税务管辖区在平等的基础上一起工作，以实施BEPS方案及制订相关标准。」

二零一五年十一月，二十国集团通过一套应对BEPS的方案。有关方案涵盖十五个范畴，目的包括确保跨国企业就其利润承担应缴税款，以及避免税务管辖区之间就企业利润出现「双重不征税」的漏洞等。在成为BEPS项目的Associate之时，香港就整套BEPS方案及其一致落实作出承诺，包括当中的四项最低标准（分别涵盖以下范围：打击具损害性的税务措施、避免滥用税务协定的情况、作出国别报告（country-by-country reporting）的规定，以及改善跨境争议解决机制）。

陈家强说：「我们留意到落实时间表可因应各个国家及税务管辖区的发展程度而有所不同。香港对於落实BEPS方案的承诺，大前提为落实BEPS措施所需的法例修订获适时通过。在厘定落实时间表时，我们会顾及各项相关因素，包括本地税务制度的特色、所需法例修订预期涉及的幅度，以及在各项BEPS措施之间厘定优次的实际需要。」

陈家强补充：「政府正就BEPS方案当中的建议进行研究，厘定工作优次，并会在适当时间就落实有关建议的策略征询业界意见，以及就所需的修改法例工作作出准备。」

香港作为国际社会负责任的一员，一直十分支持国际间就提升税务透明度及打击逃税所作出的努力。政府正全力以赴，就税务事宜自动交换财务帐户资料订立有关机制，以便我们履行在二零一八年年底进行首次自动交换资料的承诺。香港有必要就BEPS方案作出承诺，以维持香港作为国际金融和商业中心的声誉及履行有关的国际责任。

税务局局长将代表香港出席包容性框架在六月三十日至七月一日於

日本京都举行的首次会议。

完

Press Release

Hong Kong to join inclusive framework for implementation of package against base erosion and profit shifting

Monday, June 20, 2016

The Government indicated today (June 20) to the Organisation for Economic Co-operation and Development (OECD) that Hong Kong accepts the OECD's invitation to join, in the name of "Hong Kong, China", as an Associate in the inclusive framework for implementation of the package of measures against base erosion and profit shifting (BEPS).

"As an Associate, Hong Kong will become a Member of the BEPS Project and work on an equal footing with the OECD, the Group of Twenty (G20) and many other countries and jurisdictions to implement the BEPS Package and to develop standards," said Professor K C Chan, the Secretary for Financial Services and the Treasury.

In November 2015, the G20 endorsed a package of measures proposed by the OECD to tackle BEPS. The BEPS Package covers 15 areas, and seeks to ensure that multinational corporations pay a fair share of taxes in respect of their profits, and to plug the loophole of "double non-taxation" among jurisdictions.

In becoming an Associate to the BEPS Project, Hong Kong has committed to the comprehensive BEPS Package, including its four minimum standards (i.e. in the areas of harmful tax practices, tax treaty abuse, country-by-country reporting requirements and improvements in cross-border tax dispute resolution), and to its consistent implementation.

"Noting that the timing of implementation may vary to reflect the level of development of countries and jurisdictions, Hong Kong's commitment to implement the BEPS package is subject to timely passage of the necessary legislative amendments. In coming up with the timelines for implementation, we will take into account relevant factors such as the characteristics of the domestic tax regime, the envisaged magnitude of legislative changes involved and the practical need to prioritise amongst the BEPS measures," Professor Chan said.

"The Government is conducting analysis on the BEPS Package, with a view to mapping out our work priorities. We will consult the industry on the strategy for implementing the relevant proposals at an appropriate juncture and prepare for taking forward the necessary legislative amendments," Professor Chan added.

As a responsible member of the international community, Hong Kong has all along been supportive of international efforts to promote tax transparency and combat tax evasion. The Government is working full steam ahead to put in place the mechanism for automatic exchange of financial account information in tax matters, in order to meet our pledge to commence the first information exchanges by the end of 2018. It is crucial for Hong Kong to commit to the BEPS Package in order to maintain our reputation and fulfil our obligations as an international financial and business centre.

The Commissioner of Inland Revenue will represent Hong Kong and attend the inaugural meeting of the inclusive framework, which will take place in Kyoto, Japan, from June 30 to July 1, 2016.

Ends