我国发展离岸银行业务已有十余年的历史,但规制离岸银行税收的法律至今仍处于混乱无序状态,存在着无法可依、缺乏透明度、违反国民待遇原则和税收公平原则等四大缺陷。本文认为,优惠的税收是我国离岸金融市场发展的关键因素之一,应加快离岸银行税收的立法,统一中资银行和外资金融机构离岸银行业务的税收政策,对离岸银行业务免征相关税收。 However, the law regulating the taxation of offshore banks is still in chaos and disorder. There are four major laws that can not be adhered to, such as lack of transparency, violation of the principle of national treatment and tax fairness. defect. This paper argues that preferential taxation is one of the key factors in the development of offshore financial markets in our country. We should speed up the taxation of offshore banks, unify the taxation policies of offshore banks of Chinese-funded banks and foreign-funded financial institutions, Related tax revenue.