Research On Anti-tax Avoidance Of Offshore Family Trust

After the global financial crisis in 2008,offshore family trusts were increasingly used by high-net-worth individuals for international tax avoidance.This method has severely eroded the tax revenues of the places where high-net-worth individuals live.Therefore,international social organizations often call for and negotiate relevant On anti-tax avoidance matters,many consensuses have been reached.For example,FATCA and CRS have received response and support from more and more countries and regions.However,China,which ranks second in the world economy and second only to the United States,runs counter to such a large economy.my country’s trust taxation system and supporting systems to regulate trust tax avoidance have not yet been established,and my country’s high net worth individuals The offshore family trust has been arranged in advance.This article draws on the relevant anti-avoidance experience of the United Kingdom,the United States,Japan,and Chinese Taiwan,as well as analyzes the case of the British tax authorities to recover the taxation of offshore family trusts,and conducts an in-depth study of my country’s anti-avoidance issues.Anti-tax avoidance of offshore family trusts is the main theme of this article.The thesis mainly discusses the necessity,urgency and countermeasures of anti-tax avoidance of offshore family trusts in my country through six parts.The first part introduces the research background and significance of my country’s offshore family trust anti-tax avoidance,and elaborates the current status of domestic and foreign related research topics.The second part defines several concepts involved in the research topic of the thesis and summarizes the theoretical basis of anti-tax avoidance.Some concepts are first about what is offshore family trust,and secondly,the concept of anti-avoidance proposed for tax avoidance and analysis The difference between different anti-tax avoidance methods.The third part summarizes the basic structure of offshore family trusts in my country,the reasons why offshore family trusts are favored by Chinese taxpayers,the legal mechanism of offshore family trust tax avoidance and specific tax avoidance methods,and the conclusion that my country uses offshore family trusts The conclusion that the issue of tax avoidance has become increasingly prominent.The fourth part summarizes the dilemma of my country’s offshore family trust anti-tax avoidance,which is specifically expressed as: the lack of relevant legal systems,the application dilemma of some problems in the anti-tax avoidance system of the personal income tax law,the shortcomings of my country’s CRS,and the problems of the supporting tax collection and management system.insufficient.The fifth part introduces the anti-avoidance experience of foreign trust taxation legal systems for offshore family trusts.Secondly,it introduces the UK to pursue offshore family trust tax avoidance cases,and draws the enlightenment that foreign anti-avoidance of offshore family trusts is based on the national conditions.The sixth part is to make recommendations.One is to promote relevant legislation,the second is to improve the personal income tax anti-avoidance system,the third is to innovate tax collection and management methods,and the fourth is to encourage offshore companies to return to the Hainan Free Trade Port.Starting from reality,this article adopts the perspective of the tax authorities’ anti-tax avoidance dilemma,and draws the conclusion that my country’s offshore family trust tax avoidance is serious and insufficiently restrained.It draws on the relatively mature experience and practical cases of foreign anti-tax avoidance,and the conclusions and results are closer to reality.And to adapt to new trends,it is conducive to the study of offshore trust taxation systems from the perspective of tax authorities,and solves the contradiction between the increase in offshore trust tax avoidance and the lack of systems.