新发展格局下税收助力离岸贸易发展的若干建议  

Suggestions on Tax Policies for Offshore Trade under New Development Pattern

作　　者：高金平 GAO Jinping

机构地区：[1]国家税务总局税务干部学院

出　　处：《国际税收》2022年第3期71-76,共6页International Taxation In China

基　　金：国家税务总局税务干部学院2021年重点科研课题“新发展阶段税收制度改革研究——基于促进有效市场与有为政府相协调的视角”(项目编号:2021ZDKT003)的阶段性研究成果。

摘　　要：离岸贸易对促进国内国际双循环新发展格局,构建全球化贸易网络,优化产业结构,整合优质资源要素,集聚跨国集团总部经济等均有积极意义。在我国各自由贸易港(区)改革创新之际,大力推动离岸贸易新业态发展势在必行。离岸贸易发展离不开优渥的税制环境,而当下国内相关税收优惠支持力度不足,亟待研究具有竞争力的配套扶持政策。本文以离岸贸易的业务模式和现行税收政策为切入点,分析现行税制中存在的问题,借鉴境外经验,从政策适用范围、适用条件、体系设计、风险防范四方面提出相关建议。Offshore trade is of positive significance to the promotion of new development pattern featuring domestic and international “dual circulation”, establishment of global trade network, optimization of industrial structure, integration of highquality resource elements and gathering of the headquarters economy of multinational groups. Amid the reform and innovation of free trade ports(zones) in China, it is imperative to greatly push forward the development of new business mode of offshore trade, which cannot be realized without favorable tax environment. However, the current tax incentive support is insufficient,and it is necessary to study competitive supporting policies. Taking the business mode of offshore trade and tax policies as the starting points, the paper analyzes the problems existing in the current tax systems, and puts forward relevant suggestions from the following aspects, including policy application scope, condition, system design and risk prevention.

关 键 词：离岸贸易 自由贸易港(区) 税制环境 

分 类 号：F810.42[经济管理—财政学]