中外离岸银行税收监管存在的差距及启示

发布时间：2018-03-02 01:17

  本文关键词： 中外离岸银行 税收监管 中外差距 启示　出处：《对外经贸实务》2017年06期 　论文类型：期刊论文

【摘要】：随着全球经济一体化、自由化进程的加快,离岸银行业务呈现创新化发展的趋势。发达国家的经济表明,发展离岸银行业务离不开税收政策的支持。尤其是美国长期实行宽松的货币政策,人民币兑换进程持续推进,加强离岸银行税收监管的重要意义更为突出。本文主要通过深入剖析国外离岸银行进行税收监管的先进经验,并具体分析当前我国与国外存在的监管差距,进而提出完善我国离岸银行税收监管的相关建议。
[Abstract]:With the globalization of the global economy and the acceleration of the liberalization process, offshore banking has shown a trend of innovative development. The development of offshore banking business can not be separated from the support of tax policies. In particular, the United States has been implementing a loose monetary policy for a long time, and the process of RMB exchange has continued to advance. The significance of strengthening the tax supervision of offshore banks is more prominent. This paper mainly analyzes the advanced experience of offshore banks in tax supervision and analyzes the gap between China and foreign countries. And then put forward the relevant suggestions to improve the tax supervision of offshore banks in China.
【作者单位】： 河南财政金融学院;
【分类号】：F811.4
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本文编号：1554404