【作者】 李艳；

【导师】 刘汉霞；

【作者基本信息】 华南理工大学 ， 法律（专业学位）， 2015， 硕士

【摘要】 随着经济全球化与国际化发展,离岸金融市场也迅猛发展,离岸银行业务的开展极大地促进了资源合理配置与资金的融通。由于离岸银行税收监管往往过于宽松,容易出现套利现象,加剧资本的跨境流动从而影响一国的货币政策,而过于严格的税收监管将不利于焕发离岸市场的活力,不利于离岸银行的发展;由于各个国家之间对于税收规定不一致,外汇管制差异较大,部分纳税主体为了自身利益往往会选择将资产转移或选择其他方式避税、逃税,将会造成国有税收财产流失,因而要不断完善我国离岸银行税收监管法律制度。如何加强离岸银行的税收监管、严厉打击利用离岸银行实施逃税、洗钱等金融犯罪行为便成了我国急需解决的难题。笔者首先对离岸银行税收监管的主体及监管的主要内容进行阐述,明晰离岸银行税收监管的内涵,并进一步分析离岸银行税收监管的价值取向,然后针对离岸银行对税收监管过程中出现的主要法律问题进行研究。通过国外离岸银行税收监管体制的比较与借鉴,学习西方先进的监管经验,并且针对离岸银行监管中出现的问题提出自己的建议与对策,希望能不断完善我国离岸银行税收监管法律制度,推动我国离岸金融市场稳定有序发展。更多还原

【Abstract】 With the development of economic globalization and internationalization trend, the offshore financial market has also been rapid developed, greatly promote the rational allocation of resources and capital financing. If offshore bank regulations are too loose, and it’s easy to appear arbitrage phenomenon, intensifying the cross-border flows of capital which can affect a country’s monetary policy, while too strict regulatory tax will not conducive to glow the vitality of the offshore market, is not conducive to the development of the offshore bank. Because in different countries the tax regulations are inconsistent and quite different, some taxpayers in order to get more benefits, they tend to transfer their assets or choose other methods of tax avoidance, tax evasion, thus our tax law system needs to be perfect. How to strengthen the tax regulation of offshore banks to crack down on tax evasion through offshore banks, tax-deferred and other crimes and other issues has become really urgent problems which need to solve right away.The author elaborate the main content of the main offshore banking tax regulation and supervision, And further analysis of offshore banking tax regulation values, trying to draw lessons by comparison with the reference tax foreign offshore bank regulatory system and take America and Japan for example. In view of the problems arising from the offshore banking supervision,I put forward my suggestions and measures, hoping to improve our tax regulation of offshore banking legal system, and promote our offshore financial market developed stability and orderly.更多还原