自贸区离岸业务税收政策的国际经验与启示

International Experience and Revelation of Tax Policy of Offshore Business for the Pilot Free Trade Zones in China

我国自贸区的发展对离岸业务税收政策的完善提出了迫切要求,我国现有相关税制无法满足自贸区国际化发展的需求。因此,本文借鉴国际经验从税收制度、税收监管等方面对我国自贸区离岸业务的税收政策进行设计,以期为我国自贸区的发展创造良好的税收环境。

With the development of China＇s Pilot Free Trade Zones, it is urgent to perfect the tax policy of offshore business as the current tax system cannot meet the demands of the internalization of the pilot free trade zones. Therefore, it is necessary to draw on international experiences from the aspects like tax system, tax supervision to create a sound tax environment for China＇s Pilot Free Trade Zones.