摘要
中国特色自由贸易港离岸金融业务的发展离不开相关税收制度的保障与支持。目前,我国离岸金融税制仍未建立,存在离岸金融税收中的违法犯罪、"法律真空"、与国内法律体制及国际通行惯例相冲突等问题。本文立足自身国情,在分析借鉴国际有益经验的基础上,提出以下建议:优选渗透型离岸金融税制模式;优化自由贸易港离岸金融税制设计,包括税收优惠制度、税收征管制度、税收监管制度;强化自由贸易港离岸金融税制法治保障。
The development of offshore financial services in China characteristics free trade port can not be separated from the protection and support of relevant tax systems. At present, China’s offshore financial tax system has not yet been established, there are some problems in offshore financial taxation, such as tax-related crimes,"legal vacuum", conflict with domestic legal system and international common practice.Based on our own national conditions and on the basis of analyzing and drawing lessons from useful international experience, this paper puts forward the following suggestions:optimizing the permeable offshore financial tax system model, adopting the offshore financial preferential tax system, perfecting the offshore financial tax management system, and strengthening the legal guarantee of offshore financial tax system in free trade port.
作者
李猛
LI Meng(The Belt and Road Strategic Research Institute, Tsinghua University, Beijing 100084 , China)
出处
《经济体制改革》
CSSCI
北大核心
2019年第2期134-141,共8页
Reform of Economic System
基金
国家社会科学基金青年项目"自由贸易港建设中的政策创新与市场风险防控问题研究"(18CJY046)
关键词
自由贸易港
离岸金融
税收制度
国际经验
free trade port
offshore finance
tax system
international experience
