内容提要：2022年8月，美国签署通过《通货膨胀削减法案》。该法案并未全然融合既有全球无形资产低税所得（Global Intangible Low-Taxed Income，GILTI）税制和OECD支柱二的要求，而是提出对大型跨国公司账面收入征收公司替代性最低税（Corporate Alternative Minimum Tax，CAMT）的建议。美国CAMT虽与最低税制度潮流一脉相承，但相较于GILTI税制和支柱二方案，对大型跨国公司纳税人的课征更为严格。本文在分析CAMT的历史因由和主要内容的基础上，剖析了其对利益相关方的影响，并结合我国实际情况，提出三点建议：借鉴CAMT规则，完善我国受控外国公司制度；把握国际税收治理趋势，维护我国税收权益；积极参与数字经济环境下国际税收体系的构建。中图分类号：F810.42 文献标识码：A 文章编号：2095-6126(2023)03-0032-07

Abstract:The “Inflation Reduction Act” which was implemented in the United States in August 2022 does not fully integrate the existing GILTI tax system to meet the requirements of Pillar Two of the OECD, but proposes to impose a Corporate Alternative Minimum Tax (CAMT) on the book revenue of large corporations. Though CAMT is in line with the trend of minimum taxation, it is much stricter on the taxation of large corporate taxpayers compared to the GILTI tax system and Pillar Two solution. By studying the legislative history and main contents of CAMT, the paper analyzes its impact on stakeholders and puts forward relevant suggestions based on the actual situation in China, including improving the CFC rules by reference to CAMT rules, grasping the trend of international tax governance and safeguarding China’s tax interests, and actively participating in the construction of the international tax system under the digital economy context.

关键词：公司替代性最低税,“双支柱”方案,国际税收治理,全球最低税,数字经济,Keywords: Corporate Alternative Minimum Tax,Two-Pillar solution,International tax governance,Global minimum tax,Digital economy