“一带一路”倡议背景下自由贸易试验区离岸贸易税收政策的国际借鉴

On Tax Policies for Offshore Trade in Pilot Free Trade Zones in the Context of the Belt and Road Initiative

从国际经验来看,离岸贸易长期发展良好的经济体,通常具备优惠的税率、宽松的外汇管制、灵活的海关监管措施及完善的法律体系等制度条件作为保障。本文以我国"走出去"企业对"一带一路"沿线国家(地区)进行"市场寻求型""资源寻求型"及"技术寻求型"三类对外直接投资为背景,通过不同国家和地区的经验比较和借鉴,结合自贸区离岸贸易的操作模式,探索税收政策在其中的积极作用,以期完善我国相关税收政策,支持和鼓励更多"走出去"企业通过离岸贸易方式,在全球产业链中占据更有利的位置。

From international experience,economies with long-term good development of offshore trade usually enjoy preferential tax rates,loose foreign exchange control,flexible customs supervision measures and a sound legal system.Based on the background of three motives of Chinese"going-out"enterprises making investments in the countries and regions along the Belt and Road,such as"market seeking type","resource seeking type"and"technology seeking type",the paper compares the experience of different countries and regions.Combined with the operation mode of offshore trade in the free trade area,the paper explores the positive role of tax policy in order to support and encourage more Chinese enterprises going out through offshore trade and occupy a more favorable position in the global industrial chain.