上海自贸区离岸银行业务所得税制的完善  

Perfection of Income Tax System of Offshore Banking Business of Shanghai Pilot Free Trade Zone

作　　者：赵玲[1,2] 

机构地区：[1]厦门大学法学院,福建厦门361005 [2]贵州师范大学法学院,贵州贵阳550000

出　　处：《税务与经济》2015年第6期66-70,共5页Taxation and Economy

摘　　要：我国上海自贸区的发展对离岸银行业务所得税制的完善提出了迫切要求。我国现有相关税制无法适应上海自贸区所提出的税收国际化的发展需要,因而有必要借鉴国际金融中心离岸银行业务所得税制的成功经验,尤其是特别减让型离岸所得税制的设计,以推动上海自贸区富有竞争性的、具有国际化特征的离岸银行业务所得税制的建立。除了税负水平、预提税、税收协定利益及相关税收优惠之外,反避税规则和税法稳定性也是需要考量的问题。With the development of Shanghai Pilot Free Trade Zone,it is urgent to perfect the income tax system of offshore banking business because the current tax system can not meet the demand for the development of tax internalization in Shanghai. Therefore,it is necessary to learn the successful experience of income tax system of offshore banking business from international financial center. In particular,the design of special type of offshore tax concessions system should be emphasized during learning in order to promote the establishment of a competitive and international income tax system of offshore banking business. In addition to tax level,provision for income tax,interest of tax treaties and the relevant tax preference,anti-avoidance tax rules and the stability of tax law should be taken into consideration as well.

关 键 词：所得税制 离岸银行业务 上海自贸区 基地型 税收协定型 特别减让型 

分 类 号：F810.424[经济管理—财政学]