Research On Supervision Legal System Of Taxation On Offshore Financial Market

As a product of financial globalization and financial liberalization,offshore financial market connect the foreign currency and the money market with modern tools of communication, and it provide a secret way to let any foreign capital operate in private, the quantity of money in offshore financial market is numerous and it can deeply influence international economy,which is any country's domestic financial markets and other types of financial market can match, offshore financial markets has many characteristics, such as low tax rates,and secrecy, loose regulation and perfect services, which is the reason that offshore financial market can attract the global capital. In the market financial institutions can operate without any official constraints, no financial laws, almost no regulations and control from the host country, from certain extent, offshore financial market is truly an international financial market.As economic globalization is deepening, offshore financial market have an great influence on international tax, international finance and international investment, the flourish offshore financial market is a new vitality for international financial market, it improve the productivity of money dramatically and flow of funds rapidly and optimum the capital in the whole world, which promote the world economic and financial integration process, on the other hand,the international capital flow which is caused by offshore financial market, has a powerful impact and influence on the stability of international financial system and international financial order, and offshore financial market may bring some damage to some sovereign country such as tax losses and capital flight.Perfect offshore financial market need complete financial law system, and the sound legal system with the score of law and the healthy development of offshore financial market matters. As a important part of the modern international financial market, offshore financial market and other big international financial centre consist the important channels of international capital flow, so the regulation and supervision of offshore financial market is pluralism, complexity and uncertain.In this paper, the use of historical and comparative research methods, because any legal system are not isolated, its formation must have a unique political and economic background, this paper these two methods, combing the international organizations and sovereign states on the offshore financial Legal Regulation of Market Tax status of regulatory and development process, the use of comparative analysis of the tax regulation of offshore financial markets, compared the current situation, the establishment of offshore financial market constraints to export the system, reporting system and the controlled foreign companies, the company's unique value system of meaning Objectively demonstrate the system over the reference to China. Full-text consists of six parts.The first part is an international tax offshore financial markets to study the concept of offshore financial markets, characteristics and historical development and the causes and nature of international tax avoidance, specifically addressed the use of offshore financial markets, international tax avoidance and tax evasion methods and forms Hazards, and that regulation of offshore financial markets, the need for tax revenue.The second part is the jurisdiction of the offshore financial markets, tax regulation, explained the meaning and significance of the tax jurisdiction of the proposed taxation of offshore financial markets, the division of regulatory jurisdiction over the issue, and that division from the division of standards and specific ways to solve both .The third part is the tax offshore financial market regulatory body in the country from the market, investors and financing by the home country home country to study the three main regulators of financial markets on offshore tax regulation.The fourth part is the taxation of offshore financial market regulatory system to study the establishment of offshore financial markets limit system, reports the company system and the system of three kinds of controlled foreign companies tax regulation of offshore financial markets, specific systems, and pointed out that the establishment of Limit system limitations and reporting company system, the feasibility of the controlled foreign company regime.The fifth part is the tax regulation of offshore financial markets, international coordination, explained the meaning of international tax coordination and the necessity of the international organizations monitoring of offshore financial markets, taxation and national regulation of international coordination, the former reflected in the OECD The three reports of harmful tax competition, effective regulation of international tax avoidance and limit take account style development of offshore financial markets, which mainly studies the national interests of protecting the domestic tax tax and tax information exchange agreement.Part VI is to establish and improve China's tax offshore financial market regulatory system of thinking, elaborated on China in the face of the impact of offshore financial markets made the unification of foreign tax, regulate offshore finance and return investment behavior, International Tax Information Swap agreements and the establishment of the APA and other response measures, pointing out that China's tax revenue in the offshore financial market regulation, there are still shortcomings, refine legal norms is proposed to speed up establishment of a multilateral advance pricing arrangements, improve the exchange of statistical monitoring system for capital projects And tax coordination between countries to further strengthen the four proposals.