Offshore Financial Market Tax Legal System Of Tianjin Free Trade Area

Tianjin free trade zone established offshore financial market is China's financial reform policy induced by the product,but also the inevitable result of international financial liberalization and economic globalization.Offshore finance since the 20 th century 50 s Eurodollar market established 60 years has been rapid development,formed in London and Hong Kong as the representative and a type of offshore financial market,in New York,Tokyo,and Singapore as the representative of the inside and outside the separation type offshore financial market and as the representative of the tax havens offshore financial markets,such as three typical offshore financial market management mode in the Cayman Islands and the Bahamas.Different types of models have different characteristics,but the offshore financial market has common features:both ends abroad,non onshore currency,tax preferential policies,the degree of internationalization of higher.And Tianjin Free Trade Zone offshore financial tax legal system needs to be established and management mode fit,combined with the status quo of China's economy,the author thinks that offshore finance construction of Tianjin free trade zone should be based on internal and external separation type as the basis,in the process of development gradually to the seepage type development,at the same time to pay attention to the penetration direction and degree of.While offshore finance in the international community has also caused some problems,OECD accused of posting offshore financial has become a part of money laundering,tax evasion and other criminal activities cover the place,serious impact on the world economic order.The author believes that the establishment of the Tianjin Free Trade Zone offshore financial taxlegal system and need to draw lessons from international experience and considering the realistic criticism on the development of offshore financial,on the basis of perfecting the relevant laws and regulations,explicitly defi ned zone offshore tax preferential policies and the establishment of the taxinformation system,to perfect the transfer pricing mechanism,moderate evade tax avoidance,but also to strengthen the study of international experience and international cooperation.In this paper,based on extensive collection of literature and information,using the comparative law,historical research and other means,hoping to Tianjin Free Trade Zone offshore financial market tax legal system to establish some insights.