| Shanghai free trade zone will be the new development pattern of China finance reform, and has an important reference for other free trade zone in our country. As a significance national strategy, Shanghai free trade zone is internationalization, coordination and it can be reproduced.All of these make the access standards and access procedures of offshore bank in the zone so particularity, and the banking here also presents an innovation trend. The tax monitoring regulation system of offshore bank in the zone is not mature enough and has a lot legal limitations in practice at this moment, such as the lack of tax monitoring legal basis, the conflict between tax monitoring rules and the existing tax system, the tax monitoring regulations are not suitability in the practice. And the characteristics of offshore banking tax monitoring regulations in America, Singapore, Hong Kong present as low taxes and efficient collection, which support by the legalization and transparency of its tax monitoring regulations. These countries developed their tax system that has such characteristics as low taxes and direct tax, in order to establish an efficient tax collection and procedures. For these reasons, this paper is established in the legal limitations of offshore banking tax monitoring regulations in Shanghai free trade zone at the present stage to give some advies. In its tax system innovation it should make sure its tax monitoring regulation must be legalization, neutralization and internationalization. It should observe the tax statutory principle, tax equity principle and optimum principle as its basis principles. To create the neutralized tax preference system and coordinate the tax regulations from domestic and overseas to make it be the important measure to realize neutralization.Establish the international tax collection and administration system offshore banking, in order to control the legal risk of the tax policy in the free trade zone offshore banking. |
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