Misonkho yochepera padziko lonse lapansi: Kupangitsa kuti malo amisonkho asakhale okongola

• Author:
• Dzina la wolemba

  Quantumrun Foresight
• November 29, 2023

Chidule cha chidziwitso

Ntchito ya OECD's GloBE imakhazikitsa msonkho wocheperako wapadziko lonse wa 15% kuti achepetse kupeŵa misonkho ndi mayiko osiyanasiyana, zomwe zimakhudza makampani omwe amapeza ndalama zoposa USD $761 miliyoni ndipo atha kukweza $150 biliyoni pachaka. Maboma onse amisonkho apamwamba komanso otsika, kuphatikiza Ireland ndi Hungary, avomereza kusinthaku, komwe kumakonzanso komwe misonkho imalipidwa potengera malo a kasitomala. Kusuntha uku, mothandizidwa ndi Purezidenti Biden, cholinga chake ndi kuletsa kusuntha kwa phindu kupita kumalo amisonkho - njira yodziwika bwino yaukadaulo - ndipo zitha kupangitsa kuti ntchito zamakampani azichulukirachulukira, kukakamiza kukonzanso, komanso kusintha kwamakampani padziko lonse lapansi.

Msonkho wochepera wapadziko lonse lapansi

Mu Epulo 2022, gulu la m’maboma la Organization for Economic Co-operation and Development (OECD) linatulutsa mfundo za msonkho wapadziko lonse wamakampani ocheperapo kapena Global Anti-Base Erosion (GloBE). Njira yatsopanoyi ikufuna kuthana ndi kupewa misonkho ndi mabungwe akuluakulu apadziko lonse lapansi (MNCs). Misonkhoyo idzagwira ntchito ku mabungwe a MNC omwe amapeza ndalama zoposa USD $761 miliyoni ndipo akuti amabweretsa pafupifupi $150 biliyoni pamisonkho yowonjezera pachaka padziko lonse lapansi. Ndondomekoyi ikufotokoza ndondomeko yeniyeni yothetsera mavuto amisonkho omwe amayamba chifukwa cha digito ndi kudalirana kwachuma, zomwe zinagwirizana ndi mayiko ndi madera 137 pansi pa OECD/G20 mu October 2021.

Pali "zipilala" ziwiri za kusinthaku: Mzati 1 umasintha kumene makampani akuluakulu amalipira misonkho (zopindulitsa zomwe zimapindulitsa pafupifupi USD $ 125 biliyoni), ndipo Pillar 2 ndi msonkho wochepa padziko lonse lapansi. Pansi pa GloBE, mabizinesi akuluakulu amalipira misonkho yambiri m'maiko omwe ali ndi makasitomala komanso zocheperako m'malo omwe kulikulu kwawo, antchito, ndi ntchito zawo. Kuphatikiza apo, mgwirizanowu ukukhazikitsa kukhazikitsidwa kwa msonkho wochepera padziko lonse lapansi wa 15 peresenti womwe ungagwire ntchito kumakampani omwe amapeza ndalama m'maiko amisonkho yotsika. Malamulo a GloBE adzapereka "msonkho wowonjezera" pa "ndalama zotsika za msonkho" za MNC, zomwe ndi phindu lopangidwa m'malo okhala ndi misonkho yotsika ndi 15 peresenti. Maboma tsopano akupanga ndondomeko zoyendetsera ntchito pogwiritsa ntchito malamulo awo am'deralo. 

Zosokoneza

Mu Julayi 2021, Purezidenti wa US a Joe Biden adatsogolera kuyitanidwa kuti akhazikitse 15 peresenti ya msonkho wapadziko lonse lapansi. Kuyika pansi udindo wamisonkho wa mayiko ena kungathandize Purezidenti kukwaniritsa cholinga chake chokweza ndalama zamakampani ku 28 peresenti pochepetsa kulimbikitsa mabizinesi kuti apitilize kusamutsa mabiliyoni a madola kuti alandire ndalama kupita kumadera amisonkho yotsika. Lingaliro lotsatira la OECD lokhazikitsa msonkho wochepera padziko lonse lapansi ndi chisankho chofunikira kwambiri popeza ngakhale madera amisonkho yotsika ngati Ireland, Hungary, ndi Estonia avomereza kulowa nawo mgwirizano. 

Kwa zaka zambiri, mabizinesi akhala akugwiritsa ntchito njira zingapo zosungiramo mabuku kuti apewe misonkho mosaloledwa mwa kusamutsa ndalama kumalo amisonkho yotsika. Malinga ndi kafukufuku wa 2018 wofalitsidwa ndi a Gabriel Zucman, pulofesa wa zachuma ku yunivesite ya California ku Berkeley, pafupifupi 40 peresenti ya phindu lamakampani apadziko lonse lapansi "amasinthidwa mwachinyengo" kumalo osungira msonkho. Makampani akuluakulu aukadaulo monga Google, Amazon, ndi Facebook ndi odziwika bwino chifukwa chotengera mwayiwu, pomwe OECD imalongosola makampaniwa kuti ndi "opambana pakudalirana kwa mayiko." Mayiko ena aku Europe omwe amakhometsa misonkho ya digito paukadaulo wamkulu adzalowa m'malo ndi GloBE mgwirizano ukakhala lamulo. Zikuyembekezeka kuti akazembe ochokera kumayiko omwe akutenga nawo gawo amaliza mgwirizano wokhazikitsa malamulo atsopano pofika 2023.

Zotsatira za msonkho wocheperako padziko lonse lapansi

Zomwe zingakhudze msonkho wocheperako padziko lonse lapansi zingaphatikizepo: 

• Madipatimenti amisonkho amakampani amitundu yosiyanasiyana atha kuwona kuchuluka kwawo kwamisonkho chifukwa dongosolo lamisonkholi lingafunike kugwirizanitsa kwambiri padziko lonse lapansi kuti zitsimikizire kuti misonkho ikugwiritsidwa ntchito moyenera m'dera lililonse.
• Mabungwe akuluakulu akukankhira mmbuyo ndikukakamiza misonkho yapadziko lonse lapansi.
• Makampani omwe asankha kukagwira ntchito kumayiko awo m'malo mopita kunja. Izi zingayambitse ulova ndi kutaya ndalama kwa mayiko omwe akutukuka kumene komanso mayiko omwe amapereka msonkho wochepa; maiko omwe akutukukawa atha kulimbikitsidwa kuti agwirizane ndi mayiko omwe si a Western kuti atsutse lamuloli.
• OECD ndi G20 akugwira ntchito limodzi kuti akhazikitsenso kusintha kwamisonkho kuwonetsetsa kuti makampani akuluakulu amakhomeredwa misonkho moyenera.
• Makampani amisonkho ndi owerengera ndalama akuchulukirachulukira pomwe makampani amalemba ntchito alangizi awo ambiri kuti azitsatira malamulo ovuta akusintha kwamisonkho. 

Mafunso oti muyankhepo

• Kodi mukuganiza kuti msonkho wochepera padziko lonse lapansi ndi wabwino? Chifukwa chiyani?
• Nanga kodi msonkho wochepera padziko lonse lapansi udzakhudza bwanji chuma cha m'deralo?