Construction Of Offshore Financial Tax Law System In Shanghai Free Trade Zone

Offshore finance is a typical feature of economic globalization and financial integration,and China is relatively short of capital resources.It plays an important role in maintaining the consistency of China's economic development to fully explore new economic growth points by utilizing the excess liquidity of global capital with the help of offshore finance.The establishment and prosperity of domestic offshore financial center is an important way for a country to realize the integration with the world and gain the initiative and voice in the world financial field.From the perspective of modern financial development process,policy promotion is of great reference value for the development of offshore financial centers,and tax benefit effect is the key factor.However,due to the lack of legislation on offshore finance at the national level and the unsound preferential tax system,the development of offshore finance is seriously restricted.The prosperity of offshore finance has a strong demand for the construction of the rule of law.China selects the corresponding regions to establish and improve the corresponding tax legal system,and promotes the stable development of the offshore financial market on the premise of preventing financial risks,so as to promote this mature and advanced experience to the whole country.As a pioneer of financial innovation,the 19 th national congress of the Shanghai free trade zone has clearly pointed out that it should be granted greater autonomy in financial reform,and as a "test field for financial reform and opening up",the development of offshore financial policies in the zone has important guiding significance nationwide.The first part of this paper mainly summarizes the types and design principles of tax system embodied in international offshore finance,and provides comprehensive guidance for the establishment of China's tax legal system.The second part,based on the specific situation of China,introduces the status of tax laws at the national level and at the special level of Shanghai free trade zone.From the aspects of the legal system of offshore finance tax and the content of current tax policies,it proposes the problems existing in the legal framework restricting the development of offshore finance,and analyzes the causes of the problems in Shanghai free trade zone.The third part,from a global perspective,refers to the successful experience of Singapore,Japan and other mature international offshore financial centers in the construction of tax rate,tax types and legislative system,and provides enlightenment on the choice of tax system mode and the principle of tax system design in China.The fourth part puts forward specific suggestions on the construction of the tax legal system of Shanghai free trade zone,including the path of tax legislation,the improvement of tax rules,and the feasibility of international tax coordination.