Research on the Evolution,Practical Characteristics,and Experience Reference of Offshore Trust Business Supervision in China
China is currently experiencing a period of"convergence of two phases"of wealth dynamics transfor-mation and intergenerational wealth transfer.Offshore trusts,as a tax avoidance tool with superior confidentiality and tax benefits,have become a key tool for high-net-worth individuals,particularly listed entrepreneurs,to evade domes-tic tax regulation.Driven by the dual forces of substantial wealth accumulation and the demand for tax avoidance,the offshore trust market has seen explosive growth,accompanied by numerous regulatory challenges.The research aims to explore the development status and regulatory issues of offshore trusts in China.Through literature analysis and com-parative analysis methods,based on systematically reviewing China's offshore trust business development and interna-tional development experiences,this study analyzes the development history of offshore trusts in China and identifies major challenges such as tax system gaps,difficulties in tax information exchange,insufficient regulatory talent,lag-ging capital control and weak establishment supervision.Drawing on regulatory experiences from countries like the U-nited Kingdom and the United States,this paper proposes a series of feasible recommendations to improve the tax sys-tem,enhance information exchange,build talent training systems,optimize capital control policies,and establish effi-cient regulatory frameworks.
万方数据
维普
