摘要
本文利用文献梳理与案例分析方法,以英属维尔京群岛为例,分析了其"避税港"与空间集聚、初级离岸中心与空间集聚重组以及发达离岸中心与空间集聚强化的发展历程;研究发现,国际政治经济环境为离岸金融中心的建立提供了可能,独特的自然与人文经济条件为离岸金融中心的建立提供了基础,而不断完善的法律与监管则保证了离岸金融中心的可持续发展;基于此,中国应积极探讨在上海、广东与天津等自贸区建立分离—渗透型,在东南沿海选择合适的岛屿或群岛建立避税港型离岸金融中心的可行性与实施方案,并逐步完善政策法律体系,有效管控金融风险。
To provide experience and case support for the financial innovation of the China Pilot Free Trade Zone and financial geography research, this article analyzes the development process from "tax haven" and spatial agglomeration, primary offshore center and spatial reorganization, to developed offshore center and strengthening of spatial agglomeration of the British Virgin Islands by literature review and case study. The study showed that the international political and economic environment provided the possibility for the establishment of the offshore financial center, the unique natural and cultural-economic conditions provided the basis for the establishment of the offshore financial center, and the continuous improvement of laws and regulations guaranteed the sustainable development of the offshore financial center. Based on this analysis, China should actively explore the feasibility and implementation plan of establishing separation-infiltration type offshore financial centers in the free trade zones in Shanghai, Guangdong, Tianjin, and other places, and establishing a tax haven offshore financial center in Sansha City, South China Sea; gradually improve the policy and legal system;and effectively control financial risks
作者
孟广文
赵园园
刘函
王春智
赵静媛
李丽雅
MENG Guangwen ZHAO Yuanyuan LIU Han WANG Chunzhi ZHAO Jingyuan LI liya(Institute of European Civilization, Tianjin Normal University, Tianjin 300387, China College of Urban and Environmental Science, Tianjin Normal University, Tianjin 300387, China Institute of Free Economic Zone, Tianjin Normal University, Tianjin 300387, China Tianjin Ziya Circular Economy Area, Tianjin 301600, China Xinyang University, Xinyang 464000, Henan, China)
出处
《地理科学进展》
CSSCI
CSCD
北大核心
2017年第6期709-719,共11页
Progress in Geography
基金
国家自然科学基金项目(41171102
413101012
41571114)
天津市2016年度哲学社会科学规划委托课题重大委托项目(TJZDWT1602-01)
天津师范大学融合创新团队项目~~
关键词
自由贸易区
离岸金融
避税港型离岸金融市场
动力因素
英属维尔京群岛
free trade zone
offshore finance
tax haven offshore financial market
dynamic factors
the British Virgin Islands