Research On The Legal Problems Of The Taxation Supervision On Offshore Financial Market

The offshore finance, is truly an international finance, because of its simplify operation, high confidentiality and high degree of freedom on capital transfer, it becomes the important channel for transferring the international capital. At the same time, the low tax rate of offshore finance also provides a new way to avoid the international tax. However, in the process of offshore finance, due to the less supervision and the policy support of the country which the offshore finance exists, less tax supervisions are aimed at offshore finance.With the further development of the globalization and the integration of the international economic, the offshore finance has a great influence on international tax and international financial. It’s stable development can promote the prosperity of the international financial market, and it’s instability can lead to the global economic crisis, and bring the fatal blow to economic integration. Meanwhile, in the process of optimizing capital allocation and promoting the high-speed flow of the capital, the offshore finance also harm the country which owns the tax sovereignty, it causes the tax losses and illegal capital transfer.The healthy development of the offshore finance depends on the improvement of the law system of the financial regulation. On the perspective of tax regulation, the thesis elaborates the legal system of the tax regulation on offshore finance, and its purpose is putting forward reasonable suggestions to the development of offshore finance in our country. This article consists of four parts.Part one is the overview of the taxation problems of offshore finance. This part studies the characteristics and the development of the offshore finance, and then it brings the problems of international tax avoidance and expounds the necessity of the regulation of the offshore finance.Part two is about the system of tax regulation of the offshore finance. This part elaborates the specific content of the tax regulation system of the offshore finance such as the jurisdiction over taxation regulation, the principle of taxation regulation, the goal of taxation regulation, and so on. Part three is about the conflict and international coordination of the tax regulation of the offshore finance. This part analyses the conflict of the tax regulation of the offshore finance and the measures of the developed countries and international organizations which used to solve these problems.Part four is about the system and its perfecting of the taxation regulation system in our country. As the host country and onshore country, this part starts off the analysis from two angles, it elaborates the existed problems about the development of the offshore finance in our country, and puts forward reasonable suggestions to solve these problems, and the purpose is promoting the development of the offshore finance in our country.