论中国承接金融服务离岸外包相关法律问题

吸引金融服务离岸外包已经成为一些发展中国家经济发展的新热点，中国也已将承接包括金融服务外包在内的服务外包作为下一步经济发展的新的增长点。本文从GATS角度探讨了金融服务外包的归类，这一问题涉及确认WTO成员是否在金融服务外包开放上作出承诺。本文建议中国在WTO多哈谈判中可要求有关成员承诺开放包括金融外包在内的服务外包。本文结合金融服务外包方关心的问题，着重探讨了中国承接金融服务离岸外包应注意的法律问题，如金融监管、数据信息保护、知识产权保护和网上商务税收优惠等。

On the Legal Issues of China Contracting the Off-shore Financial Outsourcing from the Perspective of WTO

As offshore financial outsourcing is becoming a new hotspot for some developing countries' economic development,China has planned to take services outsourcing,including outsourcing in financial services,as a new spot for the economic growth of next stage.The paper explores classification of outsourcing in financial services under GATS,which relates to the identification of whether a WTO member makes commitments on the liberalization of markets for outsourcing in financial services.The author suggests that China may require some WTO members to liberalize their markets for outsourcing services,including outsourcing in financial services.Together with the issues concerned by those who outsource services,this paper focuses on the legal issues which China should pay attention to when contracting offshore financial outsourcing,such as financial regulation,safeguard of data information,protection of intellectual property rights,as well as tax preference for the online business.