论我国自贸区离岸金融税制模式的选择

On Option of Offshore Finance Tax Pattern in China Free Trade Area

我国自贸区离岸金融业的蓬勃发展离不开税制模式的建构与指引,自贸区的特殊环境也对离岸金融业的税制提出了新要求。目前,我国离岸金融税制较为落后,存在着立法滞后、税收优惠制度缺失、征管制度不合理等问题,无法满足自贸区离岸金融业的发展需要,也不能与国际先进制度相接轨。我国应积极借鉴国际先进离岸金融税制,在分析和比较基地避税型税制模式、税收协定型税制模式和特别减让型税制模式的优弊后,应选择与我国国情相适应的特别减让型离岸金融税制模式。同时,应在此模式下对立法、税收优惠、税制协调、国际合作等方面作出合理的改革与安排,探索出有利于推动我国自贸区离岸金融业发展的税制模式。

Booming development of offshore financial industry in China free trade zone is under construction guidance of taxation pattern. Special environment of free trade zone puts forward new requirements on offshore industry taxation. However, the problems occur in China free trade zone, which are backwardness in offshore industry taxation pattern, lagging legislation, lack of preferential tax system, unreasonable collection system and not integra ting into advanced international systems. Through analyzing and comparing advance offshore financial tax patterns, China should choose a pattern with its own actual condition. At the same time, legislation, preferential tax, tax coordination, international cooperation should be reformed and arranged in a rational way to explore an ideal taxation pattern to accelerate offshore financial industry in China free trade zone.