离岸金融税收征管法制及其在中国的构建  

On Legal System of Disembark Finance Tax Revenue Collection and its Construction in China

作　　者：罗国强[1] 

机构地区：[1]武汉大学国际法研究所,湖北武汉430072

出　　处：《经济与管理》2010年第9期14-20,共7页Economy and Management

基　　金：教育部"国际金融危机应对研究"应急课题--"后次贷危机时期国际金融监管法制的变革"(2009JYJR009)项目阶段性研究成果;2010年武汉大学"70后学者学术团队建设计划"资助

摘　　要：离岸金融税收征管法制主要涉及税收征管原则、国际避税和税收管辖权冲突等问题。实行优惠税制,是全球各离岸金融市场所在国在税收征管方面奉行的一项普遍原则,但各离岸金融中心在税收优惠程度上存在差异。在构建中国离岸金融税收征管法制的过程中,中国在税收征管原则上可以采取中等程度的税收优惠政策,在避税问题上也应采取适中的容忍态度并可以尝试通过预约定价(APA)机制来调整关联企业在离岸市场上的转移定价行为,在离岸金融税收管辖权冲突的解决上应积极参与国际协调。The legal system of disembark finance tax revenue collection mainly involves the tax revenue collection principle,international tax avoidance,tax revenue jurisdiction conflict and so on.Practicing the preferential benefit tax system is a universal principle of the money market country which carries out various global disembark in the tax revenue collection aspect,but various disembarks financial center exists difference in tax preference degree.In the process of constructing Chinese legal system of disembark finance tax revenue collection,China may adopt the medium degree tax preference policy in principle of the tax revenue collection,and have the moderate tolerance manner in tax avoidance question and attempt adjusting the shift pricing behavior of the affiliated enterprise in the disembark market through the appointment pricing mechanism,and participate in the international harmony positively in the disembark finance tax revenue jurisdiction conflict＇s solution.

关 键 词：离岸金融 税收征管 法制 

分 类 号：F831.6[经济管理—金融学]