上海离岸经济功能区法律适配的探索，将为跨境贸易和金融合作提供切实可行的"中国方案"。 在全球竞争日趋激烈的今天，制度型开放已成为衡量国际合作竞争力的核心指标。上海自贸试验区的离 岸经济功能区应以"立法保障+法律适配"为核心，构建与国际规则无缝对接的制度体系，打破现行法律 制度对离岸业务的约束，从"政策优惠型开放"向"规则对接型开放"跨越，为中国制度型开放树立标杆。 浦东立法权的"直达落地"，将为功能区的制度创新提供刚性保障。依托《上海市浦东新区法规制定条 例》，功能区的支持政策应由浦东人大直接立法，形成具有法律效力的文件，明确"国家各部委及上海 市各部门需严格按立法文件办事，不得增设审批、变相限制或追究合规探索责任"。这种立法模式须覆 盖三大关键领域：清晰界定离岸业务范围，明确离岸银行、保险、租赁、债券的监管标准，消除"监管 模糊"导致的创新停滞；将企业所得税、个人所得税优惠写入法规，取消"试点到期日"，为市场主体提 供长期稳定的政策预期；确立国际商事法庭管辖权与普通法适用规则，明确政策落地后不接受"窗口指 导"，彻底打消企业"不敢长期布局"的顾虑。此前，某跨国化工企业曾因政策变动放弃在我国某地设立 离岸总部 ...

专题：第二十二届中国国际金融论坛 12月19日-20日，"第二十二届中国国际金融论坛"在上海举行，主题为：数字经济时代的智能金融生态 构建。上海陆家嘴金融城发展局金融航运服务部副总监徐璟出席并演讲。 专题：第二十二届中国国际金融论坛 12月19日-20日，"第二十二届中国国际金融论坛"在上海举行，主题为：数字经济时代的智能金融生态 构建。上海陆家嘴金融城发展局金融航运服务部副总监徐璟出席并演讲。 徐璟谈到，陆家嘴金融城不仅是高楼林立的金融集聚区，更是规则承接和制度转化的平台。"相对于法 学定义，我们更在乎这些制度怎么变成企业手中实实在在的业务工具。" 回到概念本身，他提到，离岸金融如果仅仅是"两头在外"，陆家嘴相较于伦敦或新加坡并无天然优势。 中国庞大的贸易顺差和"走出去"企业的真实需求，才是离岸经济的底气。离岸经济不应只是简单复制境 外的税制，而应通过像离岸账户和FT账户这样的账户体系，为中国企业全球化提供更合适的路径和结 算通道。 徐璟指出，离岸业务有一个本质特征，就是 "货在境外走，钱在境内转，单据在云端"。在面对这种"三 流分离"的新业务时，如果沿用传统监管逻辑，业务就没法干；完全不管，又存在巨大风险 ...

Core Viewpoint - The development of offshore finance in China should be explored with a higher perspective and broader vision, focusing on domestic economic needs while deeply integrating into the international financial system to form a new pattern of coordinated development between domestic and foreign markets [1] Group 1: Role of Offshore Finance - Offshore finance enhances the international influence of financial markets, attracting global financial resources and increasing the trading activity and liquidity of financial markets [2] - The introduction of various offshore financial products enriches the financial market functions in international financial centers like Shanghai, meeting diverse investor needs and strengthening resource allocation capabilities [3] - Engaging in offshore finance requires familiarity with international rules and laws, prompting financial institutions to innovate products and improve risk management, thereby enhancing their international competitiveness [4] Group 2: Promotion of Offshore Trade and Economic Growth - Offshore finance promotes the development of offshore trade by providing essential services such as cross-border payments and trade financing, which helps businesses expand their market competitiveness [5] - Offshore finance supports the growth of offshore economies by offering services to domestic enterprises expanding into international markets, creating a mutually beneficial relationship that drives sustainable economic development [6] Group 3: Challenges in Offshore Finance Development - There is insufficient coordination between domestic and foreign offshore finance, leading to inconsistencies in standards and operations, which can result in regulatory and interest rate arbitrage [8] - Domestic offshore financial accounts still have functional deficiencies compared to international standards, hindering the support for RMB internationalization [9] - The range of offshore financial products in domestic free trade zones needs to be further diversified, as current explorations remain theoretical without substantial pilot testing [10] - The legislative progress for offshore finance needs to accelerate, particularly in areas like offshore banking and trade dispute resolution [11] Group 4: Pathways for Strengthening Offshore Finance - It is recommended to establish offshore banks in free trade zones, which would operate under international standards and primarily serve domestic enterprises' cross-border transactions [12] - Accelerating the pilot and innovation of offshore financial products is essential, with a focus on adapting international best practices to local conditions [13] - Coordinating the development of domestic and foreign offshore finance markets is crucial, including enhancing market connectivity and regulatory collaboration [14] - Tax optimization measures should be implemented to reduce operational costs for financial institutions and attract more international business [15] - Strengthening legal frameworks and international regulatory cooperation is necessary to ensure compliance and stability in offshore finance [16] - Legislative efforts should be made to support various offshore financial activities, promoting legal and compliant operations within the domestic market [17]