自贸试验区离岸金融业务的配套税收政策研究

A Research on Tax Policies for Carrying Out Offshore Financial Activities in Free Trade Zones

我国自由贸易试验区(以下简称"自贸区")在扩展离岸金融业务方面需要创新性地实施一些较为宽松的配套税收政策,旨在通过降低税收负担来吸引非居民资本和增强离岸金融业务的竞争力。但是我国并不应该复制避税型离岸金融市场的模式,而应将自贸区定位成为一片"试验田",即针对所要拓展的具体离岸金融业务提供一些有针对性的、实验性的特殊税收政策,尤其是针对非居民利息收入和金融机构的离岸金融业务提供税收优惠。

The free trade zones in China have advantages in carrying out offshore financial activities, but they need to implement some preferential tax policies to reduce the tax burden of investors which will result in attracting non-residents capital and strengthening the competitiveness of their offshore financial activities. The Chinese free trade zones, however, should not copy the models from those tax haven offshore financial market, they should target on becoming the pilots which provide some specific and experimental tax policies for those offshore financial activities which need to be expanded, in particular the tax incentives on the interest income of non-residents and on the offshore financial income derived by financial institutions.