上海自贸区离岸银行税收政策风险的法律控制

The Legal Control on the Tax Policy Risk on the Offshore Banking in Shanghai Free Trade Zone

上海自贸区作为我国推进金融改革的新型发展模式,其离岸银行业务的税收政策在施行中可能会产生离岸银行业务优惠税制与我国现有税制的冲突、"税收洼地"导致"黑色经济"滋生、征管程序中出现"法律真空"地带等法律风险。而中国香港、新加坡离岸银行业务税收监管制度则体现出了低税负、高效征管的特点,有鉴于此,自贸区在对离岸银行进行税制创新时应当以税收政策的法定化、统一化为最终目标,协调境内关外离岸银行优惠税收制度与境内税制改革,建立离岸银行的国际化税收征管制度,以控制自贸区离岸银行业务税收政策的法律风险。

Shanghai Free Trade Zone is a new development pattern that aims at promoting the financial reform in China. However, a conflict may exist between the preferential tax system on offshore banking and the existing tax system in China, and, as results, ＂tax depressions＂ may develop into ＂black economy＂ and ＂legal vacuum＂ in the collection and management procedures in these areas may lead to legal risks. Meanwhile, tax regulatory regimes in Singapore and Hong Kong offshore banking reflect characteristics of low taxes and efficient collection. Therefore, the innovation of the tax system on offshore banking shall be measured at the delimitation and unify of the tax policy as its ultimate goal. And the innovation also should coordinate preferential tax systems of the territory and commissioner offshore banking and tax system reform in China, establish the international tax collection and administration system offshore banking, in order to control the legal risk of the tax policy in the free trade zone offshore banking.