Legal Regulation Of The Offshore Company

Off-shore company is an important legal phenomenon in the internantional capital market. It is the company that non-local investors register and establish in the off-shore area, and operate in other areas out of its registration place. The off-shore company is popular with business man and investors all over the world due to its advantages of high confidentiality, low taxation and non-exchange regulation etc.. The main purpose of its registration and establishment is tax avoidance, capital venture and financing. It is highly regarded as the precious legal tools of the tax saving, protection shelter of venture capital and gracefully curve joint of overseas listing.As the investment country or the host country of the off-shore company, how does our country regulate its such actions as tax avoidance,venture capital and financing? What's the problem following that?How are the regulation measures adjusted to solve the problems and accommodated to the changes of social economic situations? The author tries to probe into all these questions.As a"truely international company", an off-shore company is necessarily regulated by laws of many countries but not totally controlled by a single country due to the separation of its registration and operation. This put forward the request for combined regulations of international society. On the base of summarizing advantages and existing problems, the author makes legislation proposal to the construction of our country's capital market and duely anticipates the nice prospect of the off-shore company.The enactment of Enterprise Income Tax Law of the People's Republic of China is a hot point in the legal construction process of our country, and this thesis refers to the tax law many times. The author is really glad to notice that so many problems improved and solved in reality. This thesis is accomplished as the new tax law is enacted ,so the author changes from the legislation proponent to the advocate of the law. It's wished to be a gift to the legal system construction of our country.