后信息交换时代的离岸信托税收问题及其对我国的启示——基于一则案例的分析  

Tax Issues of Offshore Trusts in the Post-information Exchange Era and Its Implications to China:An Analysis Based on a Case

作　　者：陈宇 刘梦婷 Chen Yu;Liu Mengting

机构地区：[1]中央财经大学财政税务学院 [2]华兴证券有限公司

出　　处：《财政科学》2023年第7期152-160,共9页Fiscal Science

基　　金：国家社会科学基金一般项目“税收情报交换协定及其对我国企业跨境避税的抑制作用研究”(20BGL066);中央财经大学“青年英才”培育计划(QYP202101)的资助。

摘　　要：离岸信托是跨境避税活动中常见的工具之一,FATCA和CRS的相继实行一定程度缓解了跨境避税问题,但仍存在一定问题。在后信息交换时代背景下,制度存在的问题和税收规则的重塑等多重因素催生了离岸信托一系列税收问题。本文在案例分析的基础上,深入探讨了离岸信托的税收问题并尝试给出相应政策建议。Offshore trust is one of the common tools in cross-border tax avoidance activities.The implementation of FATCA and CRS has alleviated the problem of cross-border tax avoidance to a certain extent,but it is not perfect.In the background of the post-information exchange era,the existence of institutional problems and the reshaping of tax rules have led to changes in the pattern of tax havens.In order to deeply explore the path and reasons for the change of tax haven pattern,this article will analyze based on a practical case.

关 键 词：信息交换 离岸信托 CRS FATCA 

分 类 号：F811[经济管理—财政学]