自贸试验区境外股权投资和离岸业务税制问题及对策

摘要

Vigorous development of offshore business and overseas equity investment is an important manifestation of economic openness and liveness, which is conducive to enhance the global operational control functions and high-end link competitiveness in valuechain.The pilot free trade zone as China's opening highland, should vigorously develop overseas equity investment and offshore business, and regarding this as a starting point to promote the level of international financial and trade center.%离岸业务和境外股权投资的蓬勃发展是经济开放度和活跃度的重要体现,有利于提升全球营运控制功能和价值链高端环节竞争力.自贸试验区作为我国对外开放的高地,应大力发展境外股权投资和离岸业务,并以此为抓手带动国际金融中心和贸易中心能级提升.