閲嶅簡鐧惧悰寰嬪笀浜嬪姟鎵€-满贯捕鱼

褰撳墠浣嶇疆锛?/b>鏅鸿瘑涓庝汉鏂囬椤?/a>>鏍忕洰>鐧惧悰娉曞緥璇勮
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crs锛屽叏鐞冨緛绋庡凡缁忓彥鍝嶄綘鐨勯棬
2017骞?5鏈?3鏃?/span>闃呰0
鎾版枃闄堝織鍒?em>锛堝緥甯堬級
銆婇潪灞呮皯閲戣瀺璐︽埛娑夌◣淇℃伅灏借亴璋冩煡绠$悊鍔炴硶銆嬪皢浜?017骞?鏈?鏃ユ柦琛岋紝绗旇€呭璇ュ姙娉曞仛绯诲垪瑙h

 

 

鍦ㄦ病鏈塁rs锛堛€婇噾铻嶈处鎴锋秹绋庝俊鎭嚜鍔ㄤ氦鎹㈡爣鍑嗐€嬶級鐨勬棩瀛愶紝鍥戒笌鍥戒箣闂寸◣鏀舵儏鎶ヤ氦鎹㈠苟涓嶇晠閫氾紝瀵瑰澶栨敹鍏ュ緛绋庢洿澶氬仠鐣欏湪璇氬疄淇$敤涓娿€侰rs鐨勬柦琛屾墦閫氫簡绋庡姟鏈烘瀯瀵圭撼绋庝汉澧冨鏀跺叆寰佺◣鐨勨€滀换鐫d簩鈥濊剦锛屼粠淇℃伅灞傞潰淇濋殰浜嗕竴鍥界◣鏀跺眳姘戝澧冨唴鍙栧緱鏀跺叆鍜屽澶栧彇寰楁敹鍏ョ撼绋庣殑涔夊姟銆?/span>

 

鍚屾椂锛屽悇鍥藉绋庢敹灞呮皯鐨勮瀹氬瓨鍦ㄤ竴瀹氫氦鍙夊拰閲嶅彔锛岃璁ゅ畾涓轰腑鍥界◣鏀跺眳姘戯紝骞朵笉琛ㄧず鍙兘琚瀹氫负涓浗绋庢敹灞呮皯銆傚洜姝rs鐨勫奖鍝嶏紝涓嶇畝鍗曟槸瀵逛腑鍥藉叕姘戞墍鏈夌殑澧冨鏀跺叆寰佺◣锛屾洿鏄鎷ユ湁澶栧浗姘镐箙灞呯暀鏉冩垨澶栧浗鍥界睄鐨勪腑鍥藉叕姘戞彁鍑轰簡鍥犵◣鏀舵儏鎶ヤ氦鎹紝蹇呴』鍧﹁瘹闈㈠涓浗绋庡姟鏈烘瀯鍜屽鍥界◣鍔℃満鏋勶紝浠ュ強鍥犲閲嶅浗绫嶈璇佸疄锛屾姇璧勪紒涓氫粠姘戣惀浼佷笟鍙樹负澶栬祫浼佷笟鐨勬柊璇鹃銆?/span>


5鏈?9鏃ワ紝鍥界◣鎬诲眬銆佷汉姘戦摱琛屻€侀摱鐩戜細銆佽瘉鐩戜細銆佷繚鐩戜細绛夋満鏋勮仈鍚堝彂甯冦€婇潪灞呮皯閲戣瀺璐︽埛娑夌◣淇℃伅灏借亴璋冩煡绠$悊鍔炴硶銆嬶紝浜?017骞?鏈?鏃ユ柦琛屻€?/span>

 

璇ュ姙娉曞紑瀹楁槑涔夎瀹氾細鈥滀负浜嗗饱琛岄噾铻嶈处鎴锋秹绋庝俊鎭嚜鍔ㄤ氦鎹㈠浗闄呬箟鍔★紝瑙勮寖閲戣瀺鏈烘瀯瀵归潪灞呮皯閲戣瀺璐︽埛娑夌◣淇℃伅鐨勫敖鑱岃皟鏌ヨ涓猴紝鍒跺畾鏈姙娉曘€傗€濊繖鏍囧織鐫€crs宸茬粡鍙╁搷浣犵殑闂ㄣ€傚緛绋庣殑鍩虹搴旂◣淇℃伅琚墦閫氾紝瀵瑰湪涓ゅ浗锛堟垨鍦板尯锛夋湁鏀跺叆鐨勬満鏋勬垨鑷劧浜哄奖鍝嶄笉鍙及閲忋€?/span>

绗旇€呭皢瀵广€婇潪灞呮皯閲戣瀺璐︽埛娑夌◣淇℃伅灏借亴璋冩煡绠$悊鍔炴硶銆嬪仛绯诲垪瑙h銆?/span>
 
绗竴绡?nbsp; crs缂樿捣涓庡奖鍝?/span>
crs缂樿捣
璋堣捣crs鑲畾浼氳皥鍒癋atca銆?/span>

 

fatca锛欶oreign account tax compliance act
銆婃捣澶栭噾铻嶈处鎴风撼绋庢硶妗堛€嬶紙鈥淔atca鈥濓級锛屾槸缇庡浗鍥戒細2010骞撮€氳繃鐨勪竴涓硶妗堬紝璇ユ硶妗堣姹傛捣澶栫編鍥界睄鍏皯鍙婁负娴峰缇庡浗绫嶅叕姘戞彁渚涢噾铻嶆湇鍔$殑閾惰瀹氭湡鍚戠編鍥界◣鍔¢儴闂ㄦ彁渚涚編鍥界睄鍏皯鐨勬捣澶栬处鎴锋儏鍐碉紝浠ラ檷浣庤繖浜涘叕姘戠殑閬跨◣绌洪棿銆?/span>

 

crs锛?common reporting standard
鍙楃編鍥芥斂搴淔atca鐨勫惎鍙戯紝2014骞?鏈堬紝缁忔祹鍚堜綔涓庡彂灞曠粍缁囷紙oecd锛夊拰g20缁勭粐鍙戝竷浜嗗垱寤哄叏鐞冮噾铻嶈处鎴蜂俊鎭嚜鍔ㄤ氦鎹㈡柊鍑嗗垯鈥斺€斻€婇噾铻嶈处鎴锋秹绋庝俊鎭嚜鍔ㄤ氦鎹㈡爣鍑嗐€嬶紙鈥淐rs鈥濓級锛岄渶鎶ュ憡鐨勬暟鎹笌fatca涓嶅悓锛屼絾鎶ュ憡鐨勪俊鎭噺鏇村ぇ銆?/span>

 

crs骞朵笉鏄叿鏈夋硶寰嬫晥鍔涚殑鑼冩湰锛屼絾oecd鍊¤锛屾垚鍛樺浗搴旀寜鐓ц鑼冩湰鐨勮姹傜紨缁撳浗瀹堕棿鐨勬儏鎶ヤ氦鎹㈠崗璁€?/span>

 

mcaa锛歁ultilateral competent authority agreement on automatic exchange of financial account information
銆婇噾铻嶈处鎴锋秹绋庝俊鎭嚜鍔ㄤ氦鎹箣澶氳竟鏀垮簻闂村崗璁€嬶紝绠€绉板杈硅嚜鍔ㄦ儏鎶ヤ氦鎹㈠崗璁紙鈥淢caa鈥濓級锛屽嵆鏄负璐交crs锛屽悇鍥芥斂搴滈棿绛捐鐨勫杈瑰崗璁€備腑鍥戒簬2015骞?2鏈?7鏃ョ缃茶鍗忚銆?/span>
 
crs骞挎硾鎬?/span>
crs宸茬粡鐢熸晥锛屼腑鍥藉皢鎴愪负绗簩鎵瑰疄鏂紺rs鐨勫浗瀹讹紙鍦板尯锛変箣涓€銆傚浜庡湪澶栧浗鏈夊瓨娆炬垨鍏朵粬閲戣瀺璧勪骇鐨勪腑鍥界◣鏀跺眳姘戯紝鍏跺湪娴峰鐨勮祫浜у皢涓嶅啀闅愯斀锛岀浉鍏充俊鎭皢閫氳繃mcaa鍥炲埌涓浗绋庡姟鏈烘瀯銆?/span>

 

2017骞?鏈堬紝涓浗绋庢敹灞呮皯鍦ㄨ嚦灏?6涓浗瀹跺拰鍦板尯寮€璁剧殑閾惰璐︽埛淇℃伅锛堟埅鑷?016骞村簳鐨勪俊鎭級灏嗕細涓诲姩鍛堟姤浜庝腑鍥界◣鍔℃満鏋勶紝鍏朵腑鍖呭惈浼楀鎶曡祫鑰呯啛鎮夌殑绂诲哺鍦帮細鐧炬厱澶с€丅vi銆佸紑鏇肩兢宀涖€佸鑸屽皵锛屼篃鍖呮嫭鍗庝汉鍠滃眳鐨勬娲插崲妫牎銆佽嫳鍥姐€佹硶鍥姐€佸痉鍥界瓑锛屼笂杩板浗瀹讹紙鍦板尯锛夊凡缁忓悓鎰忔墽琛岃嚜鍔ㄤ俊鎭氦鎹€?/span>

 

2018骞?鏈堬紝涓浗绋庢敹灞呮皯鍦ㄨ嚦灏?1涓浗瀹跺拰鍦板尯寮€璁剧殑閾惰璐︽埛淇℃伅锛堟埅鑷?017骞村簳鐨勪俊鎭級灏嗕細涓诲姩鍛堟姤浜庝腑鍥界◣鍔℃満鏋勶紝涓昏鍥藉鍜屽湴鍖哄寘鎷腑鍥介娓€佷腑鍥芥境闂ㄣ€佹境澶у埄浜氥€佸姞鎷垮ぇ銆佹棩鏈€佹境闂ㄣ€佺憺澹瓑銆?/span>

 

璇嗗埆绋庢敹灞呮皯
渚濇嵁鎴戝浗绛捐mcaa绾﹀畾锛?017骞?鏈堝紑濮嬶紝閲戣瀺鏈烘瀯瀵逛腑鍥界◣鏀跺眳姘戝拰澶栧浗绋庢敹灞呮皯浜堜互璇嗗埆锛屽瀛橀噺鎴峰湪2017骞?2鏈?1鏃ュ墠瀹屾垚璇嗗埆锛?018骞?鏈?0鏃ュ悜鍥界◣鎬诲眬鎶ラ€侊紝鐢卞浗绋庢€诲眬涓庢垚鍛樺浗绋庡姟鏈烘瀯浜ゆ崲鎯呮姤銆?/span>

 

璇嗗埆涓轰腑鍥界◣鏀跺眳姘戯紝鍒欏涓浗澧冨唴銆佸澶栨敹鍏ュ潎璐熸湁绾崇◣涔夊姟銆?/span>

 

涓浗绋庢敹灞呮皯涓嶇瓑浜庝腑鍥藉叕姘戙€?/span>

 

渚濇嵁銆婁釜浜烘墍寰楃◣娉曘€嬶紝鑷劧浜鸿璁ゅ畾涓轰腑鍥界◣鏀跺眳姘戯紝璐熸湁瀵瑰鍐呫€佸澶栧彇寰楁敹鍏ュ悜涓浗绋庡姟鏈烘瀯绾崇◣涔夊姟銆備笅鍒楄嚜鐒朵汉灞炰簬涓浗绋庢敹灞呮皯锛?/span>

鍦ㄤ腑鍥藉鍐呭畾灞呯殑涓浗鍏皯锛?/span>
铏芥湭鍦ㄥ鍐呭眳浣忥紝浣嗙澧冨師鍥犳槸瀛︿範銆佹帰浜层€佸伐浣溿€佹梾娓哥殑涓浗鍏皯锛?/span>
涓€涓嚜鐒跺勾搴﹀唴鍦ㄤ腑鍥藉鍐呭眳浣忕殑澶栫睄浜恒€佹腐婢冲彴鍚岃優涓€娆$澧冧笉瓒呰繃30鏃ワ紝鎴栧娆$澧冧笉瓒呰繃90鏃ョ殑銆?/span>

 

渚濇嵁銆婁紒涓氭墍寰楃◣娉曘€嬶紝涓嬪垪浼佷笟鎴栭潪浼佷笟鎬у崟浣嶈璁ゅ畾涓轰腑鍥界◣鏀跺眳姘戯紝瀵瑰鍐呫€佸澶栧彇寰楁敹鍏ヨ礋鏈夌撼绋庝箟鍔★細

鍚勭涓浗鍏徃銆佷紒涓氥€侀潪浼佷笟鍗曚綅锛?/span>
鍙椾腑鍥藉鍐呭疄璐ㄦ€х鐞嗙殑澶栧浗浼佷笟銆佸鍥藉叕鍙搞€佸鍥界粍缁?/span>

 

鍏ㄩ潰绾崇◣鎻愮ず锛氬湪crs涓嬶紝绋庢敹鎯呮姤浜ゆ崲骞朵笉鏄崟鍚戠殑鑰屾槸鍙屽悜鐢氳嚦澶氬悜鐨勩€傝璁ゅ畾涓轰竴鍥界◣鏀跺眳姘戯紝鍒欓€氬父璐熸湁瀵硅鍥藉鍐呭彇寰楁敹鍏ュ拰澧冨鍙栧緱鏀跺叆绾崇◣鐨勪箟鍔°€侰rs鐨勬柦琛屾墦閫氫簡鍚勫浗绋庡姟鏈烘瀯瀵圭撼绋庝汉澧冨鏀跺叆寰佺◣鐨勪俊鎭叡浜紝铏界劧鍥界◣鎬诲眬鏈棰佸竷鐨勬槸銆婇潪灞呮皯閲戣瀺璐︽埛娑夌◣淇℃伅灏借亴璋冩煡绠$悊鍔炴硶銆嬶紝浣嗕笉鑳界畝鍗曠悊瑙f瀵逛腑鍥界◣鏀跺眳姘戞棤褰卞搷锛屽鏋滀綘鍦ㄤ粬鍥芥垨澧冨鍦板尯鍙栧緱鏀跺叆锛屽苟琚瀹氫负璇ュ浗绋庢敹灞呮皯锛屼緷鎹鍔炴硶绗?0鏉♀€滆处鎴锋寔鏈変汉鍚屾椂鏋勬垚涓浗绋庢敹灞呮皯鍜屽叾浠栧浗瀹讹紙鍦板尯锛夌◣鏀跺眳姘戠殑锛岄噾铻嶆満鏋勫簲褰撴寜鐓ф湰鍔炴硶瑙勫畾鏀堕泦骞舵姤閫佸叾璐︽埛淇℃伅鈥濄€?/span>

 

crs瀹炴柦锛屽皢褰卞搷浼佷笟缁忚惀鑼冨洿
涓浗涓嶆壙璁ゅ弻閲嶆垨澶氶噸鍥界睄锛氫緷鎹€婂浗绫嶆硶銆嬪洜鍔犲叆澶栧浗鍥界睄鐨勪腑鍥藉叕姘戣嚜鍔ㄤ抚澶变腑鍥藉浗绫嶃€傜劧鑰屽洜涓轰俊鎭殑涓嶆祦閫氾紝鍏峰鍙岄噸鎴栧閲嶅浗绫嶈韩浠界殑鍏紑锛屽彇鍐充簬璇氬疄淇$敤銆侰rs鐨勫疄鏂斤紝涓嶄粎浠呮槸瀵圭撼绋庝汉澧冨唴銆佸澶栨敹鍏ュ緛鏀讹紝涔熷湪鑷鐢虫姤澶栵紝鏀垮簻澶氫簡涓€鏉¤幏鎮夊弻閲嶅浗绫嶄俊鎭殑閫氶亾锛屽鎴戝浗鈥滀笉鎵胯鍙岄噸鍥界睄鈥濈殑钀藉湴鎻愪緵浜嗕俊鎭埗搴︿繚闅溿€?/span>

 

crs鐨勫疄鏂斤紝閮ㄥ垎鍙岄噸鍥界睄浜哄+鎶曡祫姘戣惀浼佷笟鍙兘鍙樹负澶栧晢鎶曡祫浼佷笟銆?/span>

 

鍑犱箮鎵€鏈夊浗瀹跺澶栧晢鎶曡祫浼佷笟缁忚惀鑼冨洿閮芥湁绂佹鍜岄檺鍒惰瀹氥€傛垜鍥藉晢鍔¢儴涓嶅畾鏈熷彂甯冦€婂鍟嗘姇璧勪骇涓氭寚瀵肩洰褰曘€嬶紝鏈€鏂扮増锛?015骞翠慨璁㈢増锛夎瀹氫簡12澶х被琛屼笟绂佹澶栧晢鎶曡祫锛屽苟瑙勫畾浜嗛檺鍒跺鍟嗘姇璧勮涓氥€?

 

鍥犳锛孋rs瀹炴柦璧蜂簬绋庢敹淇℃伅浜ゆ崲锛屼絾骞朵笉缁堜簬鍏ㄧ悆寰佺◣锛屽叾褰卞搷杩滆秴绋庢硶鑼冪暣銆?/span>