Tax Policy Research On Offshore Business In Shanghai Free Trade Zone

For Shanghai free trade area we focus on two aspects of "freedom" and "test", defined within the free trade area for offshore tax policy should be closely related to the overall goal of free trade area. "Mentioned in the overall scheme of the Shanghai free trade zone in accord with international practice and the tax system reform under the premise of without lead to transfer profits and tax base erosion under the premise of positive research and perfect to adapt to the foreign equity investment and the development of offshore business tax policy" mentioned here for offshore business, offshore is a free trade area Shanghai innovation in the field of an important exploration of offshore business, presented in this paper include:offshore finance, trade and other offshore offshore operations;For offshore business tax policy research breakthrough the limitation is limited to offshore tax.This article for Shanghai free trade zone offshore business tax policy in the second part to introduce the related concepts, to clarify the tax policy and free trade zone in Shanghai, this paper involves the relationship between the offshore business.At present in China offshore business only some of the laws and regulations according to the current law or temporary law, not a system specification for offshore, laws and regulations and policy are often not unified to the tax authorities in the collection and auditing practice brings a lot of difficulties;Free trade zone to attract foreign capital, reforming financial system innovation right, but not so there is a "tax depressions," free trade zone to exit a reproducible for offshore business tax policy depends on the system innovation is not preferential system;Offshore will make people think of "tax havens" we’re not going to build Shanghai into a another tax havens, but in accord with the OECD and other countries under the premise of relevant policies and regulations, offshore certain tax reductions;Free trade zone offshore business is to help our country better into the world economy environment, in promoting China’s economic development, the innovation of government management system, advanced foreign science and technology learning has inestimable role.In this paper, in the third part and the fifth part of Shanghai free trade zone to carry out the existing problems and the development of offshore business advice combined with the domestic and foreign literature reference opinions are put forward.This order may be introduced at the end of 2014 for overseas equity investments and the development of offshore business tax policy is still in the positive research.On the one hand, because of the offshore business involves a non-resident enterprises and individuals, tax policies should be made to accord with the international fair, open and free environment, set up to consider all factors, on the other hand with the development of science and technology, financial innovation, international trade, the development of offshore business is more complex, the tax policy formulation also need to change at any time, at present can decide the content of the still need to carefully consider.Offshore business tax policy of free trade area need to attach importance to a problem.