Analysis Of The Legal Tax Supervisory Issues Of Offshore Banks In China

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.