上海自贸区离岸银行业务税收监管制度的完善
发布时间：2018-08-19 18:59
【摘要】：上海自贸区将是我国推进金融改革的新型发展模式,对我国其它自贸区的建设具有重要的借鉴意义,其作为一项重要的国家战略,具有国际化、协调性、可复制性的特点,这导致区内离岸银行在准入标准和准入程序等方面表现出一定的特殊性,离岸银行业务也呈现出创新化的趋势。然而,目前自贸区内的离岸银行业务税收监管制度尚处于不成熟期,其在现阶段施行过程中存在税收监管法律依据缺失、税收监管原则与现有税制冲突、税收监管缺乏适度性等法律缺陷。域外美国、新加坡、香港离岸银行业务税收监管制度则体现出了低税负、高效征管的特点,具体体现在以法定化、透明化的税收监管依据为支撑,制定以低税负、直接税为主的税制,建立高效的税收监管方式。有鉴于此,本文针对现阶段自贸区离岸银行业务税收监管制度的法律缺陷,提出自贸区在进行税制创新时应当以税收监管制度的法治化、中性化、国际化为最终目标。以税收法定原则、税收公平原则、适度原则作为法治化的基本原则;将制定中性化的税收优惠制度、协调关内外税收制度作为实现中性化的重要途径;实现税收征管程序与国际税收监管制度的接轨,建立离岸银行业务的国际化税收监管制度,以控制自贸区离岸银行业务税收监管制度的法律风险。
[Abstract]:As an important national strategy, Shanghai Free Trade Zone will be a new development model for promoting financial reform in China and will be of great significance to the construction of other free trade zones in China. As an important national strategy, it has the characteristics of internationalization, coordination and replicability. As a result, the offshore banks in the region show some particularity in the access standards and procedures, and the offshore banking business also shows a trend of innovation. However, at present, the tax supervision system of offshore banking in the FTAA is still in an immature stage, and there is a lack of legal basis for tax supervision in the current implementation process, and the principle of tax supervision conflicts with the existing tax system. Lack of appropriate tax supervision and other legal defects. In the United States, Singapore, Hong Kong offshore banking business tax supervision system reflects the characteristics of low tax burden and efficient collection and management. It is embodied in the formulation of low tax burden based on the legal and transparent tax supervision basis. Direct tax-based tax system, the establishment of efficient tax supervision. In view of this, this paper aims at the legal defects of the tax supervision system of offshore banks in the FTAA at present, and puts forward that the ultimate goal of the FTAA should be the legalization, neutralization and internationalization of the tax regulatory system when carrying out the tax system innovation. Taking the principle of tax law, the principle of tax fairness and the principle of moderation as the basic principle of ruling by law, we should make a neutral preferential tax system and coordinate the internal and external tax system as an important way to achieve neutralization. In order to control the legal risk of the tax supervision system of offshore banks in the free trade area, the procedure of tax collection and management should be connected with the international tax supervision system, and the international tax supervision system of offshore banking business should be set up in order to control the legal risk of the tax supervision system.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.28
本文编号：2192531
[Abstract]:As an important national strategy, Shanghai Free Trade Zone will be a new development model for promoting financial reform in China and will be of great significance to the construction of other free trade zones in China. As an important national strategy, it has the characteristics of internationalization, coordination and replicability. As a result, the offshore banks in the region show some particularity in the access standards and procedures, and the offshore banking business also shows a trend of innovation. However, at present, the tax supervision system of offshore banking in the FTAA is still in an immature stage, and there is a lack of legal basis for tax supervision in the current implementation process, and the principle of tax supervision conflicts with the existing tax system. Lack of appropriate tax supervision and other legal defects. In the United States, Singapore, Hong Kong offshore banking business tax supervision system reflects the characteristics of low tax burden and efficient collection and management. It is embodied in the formulation of low tax burden based on the legal and transparent tax supervision basis. Direct tax-based tax system, the establishment of efficient tax supervision. In view of this, this paper aims at the legal defects of the tax supervision system of offshore banks in the FTAA at present, and puts forward that the ultimate goal of the FTAA should be the legalization, neutralization and internationalization of the tax regulatory system when carrying out the tax system innovation. Taking the principle of tax law, the principle of tax fairness and the principle of moderation as the basic principle of ruling by law, we should make a neutral preferential tax system and coordinate the internal and external tax system as an important way to achieve neutralization. In order to control the legal risk of the tax supervision system of offshore banks in the free trade area, the procedure of tax collection and management should be connected with the international tax supervision system, and the international tax supervision system of offshore banking business should be set up in order to control the legal risk of the tax supervision system.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.28
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，本文编号：2192531
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