Legal System Of Offshore Financial Revenue Supervision

The tax system that regulates tax distribution relationship of the legal system between the state and taxpayers is an important guarantee to protect the interests of national economic policy and the important embodiment of tax distribution, and it is also the legal basis by which states deal with the tax distribution relationship. On the offshore financial markets, the state located in the area is entitled to rely on the tax system to collect and manage the trading tax of domestic market. Offshore financial supervision consists of the following aspects: supervision on offshore financial market model, supervision of offshore financial market accession, supervision on offshore financial management, supervision on offshore financial tax, supervision of offshore financial risk. And only offshore financial tax collection involved in the national interests with non-market tax balance offshore financial transaction. For different countries are involved, and there is no unified international treaty or practice, off-shore financial tax supervision system to completely and perfect establish. Meanwhile, the existing theory study on supervision of offshore financial tax is far from enough and lack of systematic, and need to be established and perfected. In the accordance with these points above, namely, offshore financial tax supervision research is importance and deficiency, it is meaningful to conduct the research of offshore financial tax supervision.The author thinks that the study on off-shore financial tax supervision system is significant. On the basis of the fore-research results combined with international financial hot cases and significant events, this paper do more detailed legal analysis offshore financial markets tax supervision, and will use these results analysis to make system contribution for China's offshore financial markets tax regulation.The first chapter of this paper briefly resumes the off-shore financial and market business probabilistic principle, and then presents legal background of tax collection on off-shore financial markets from the principle of offshore financial markets tax collection. The second chapter expounds the necessity of legal system on off-shore financial tax collection. Based on the particularity of offshore finance, this paper mainly sets about analyzing on the legal theories of practical tax haven, its affiliates, transfer pricing, price appointment mechanism from two important subject of aspects between the government and the taxpayer, namely, offshore financial markets tax jurisdiction conflicts and the international tax avoidance on the offshore financial markets. The third chapter elaborates the situations,principles and systems of other countries outside China and their experiences will be benefit to our country in the next section. The fourth chapter elaborates the shortages and improvements of China's offshore financial markets tax system in this situation. On the basis of reference world construction and management off-shore financial market experience Combined with actual situation in China, we gain beneficial enlightenment. And this paper puts forward three aspects from the policy environment, system establishment, talent cultivation to consummate the offshore financial tax collection.