本文關(guān)鍵詞： 中外離岸銀行 稅收監(jiān)管 中外差距 啟示　出處：《對外經(jīng)貿(mào)實務(wù)》2017年06期 　論文類型：期刊論文

【摘要】：隨著全球經(jīng)濟一體化、自由化進程的加快,離岸銀行業(yè)務(wù)呈現(xiàn)創(chuàng)新化發(fā)展的趨勢。發(fā)達(dá)國家的經(jīng)濟表明,發(fā)展離岸銀行業(yè)務(wù)離不開稅收政策的支持。尤其是美國長期實行寬松的貨幣政策,人民幣兌換進程持續(xù)推進,加強離岸銀行稅收監(jiān)管的重要意義更為突出。本文主要通過深入剖析國外離岸銀行進行稅收監(jiān)管的先進經(jīng)驗,并具體分析當(dāng)前我國與國外存在的監(jiān)管差距,進而提出完善我國離岸銀行稅收監(jiān)管的相關(guān)建議。
[Abstract]:With the globalization of the global economy and the acceleration of the liberalization process, offshore banking has shown a trend of innovative development. The development of offshore banking business can not be separated from the support of tax policies. In particular, the United States has been implementing a loose monetary policy for a long time, and the process of RMB exchange has continued to advance. The significance of strengthening the tax supervision of offshore banks is more prominent. This paper mainly analyzes the advanced experience of offshore banks in tax supervision and analyzes the gap between China and foreign countries. And then put forward the relevant suggestions to improve the tax supervision of offshore banks in China.
【作者單位】： 河南財政金融學(xué)院;
【分類號】：F811.4
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本文編號：1554404