{"id":11975,"date":"2018-05-11T16:16:52","date_gmt":"2018-05-11T08:16:52","guid":{"rendered":"https:\/\/www.pamirlaw.com\/%e6%9c%aa%e5%88%86%e7%b1%bb\/%e5%85%b3%e4%ba%8e%e5%85%b1%e5%90%8c%e7%94%b3%e6%8a%a5%e5%87%86%e5%88%99%e7%9a%84%e2%80%a8%e5%b8%b8%e8%a7%81%e9%97%ae%e9%a2%98\/"},"modified":"2019-06-03T13:45:21","modified_gmt":"2019-06-03T05:45:21","slug":"common-reporting-standard-crs-faq","status":"publish","type":"post","link":"https:\/\/www.pamirlaw.com\/zh-hans\/faq-zhs\/common-reporting-standard-crs-faq\/","title":{"rendered":"\u5173\u4e8eCRS\u5171\u540c\u7533\u62a5\u51c6\u5219\u7684\u2028\u5e38\u89c1\u95ee\u9898"},"content":{"rendered":"<p>[et_pb_section bb_built=&#8221;1&#8243; inner_width=&#8221;auto&#8221; inner_max_width=&#8221;none&#8221;][et_pb_row][et_pb_column type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;3.22.7&#8243; text_text_shadow_horizontal_length=&#8221;text_text_shadow_style,%91object Object%93&#8243; text_text_shadow_vertical_length=&#8221;text_text_shadow_style,%91object Object%93&#8243; 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border: 2px solid #818285; background-color: #f5f5f5;\">\u4e3e\u4f8b\u4e00\uff0c\u4e00\u540d\u4e2d\u56fd\u516c\u6c11\u5728\u4e00\u5bb6\u5df4\u62ff\u9a6c\u91d1\u878d\u673a\u6784\u5f00\u7acb\u4e86\u8d26\u6237\uff0c\u5219\u8be5\u91d1\u878d\u673a\u6784\u5e94\u5c06\u6b64\u4eba\u7684\u8d22\u52a1\u4fe1\u606f\u548c\u4e2a\u4eba\u4fe1\u606f\u544a\u77e5\u4e2d\u56fd\u7684\u7a0e\u52a1\u90e8\u95e8\u3002\u4e3e\u4f8b\u4e8c\uff0c\u4e00\u4e2a\u53f0\u6e7e\u4eba\u5728\u4e2d\u56fd\u5927\u9646\u3001\u9999\u6e2f\u3001\u82f1\u5c5e\u7ef4\u4eac\u7fa4\u5c9b\u3001\u7f8e\u56fd\u6216\u53f0\u6e7e\u5883\u5916\u4efb\u4f55\u56fd\u5bb6\u6216\u5730\u533a\u7684\u91d1\u878d\u673a\u6784\u5f00\u7acb\u4e86\u8d26\u6237\uff0c\u5219\u8be5\u91d1\u878d\u673a\u6784\u5e94\u5c06\u6b64\u4eba\u7684\u8d22\u52a1\u4fe1\u606f\u548c\u4e2a\u4eba\u4fe1\u606f\u544a\u77e5\u53f0\u6e7e\u7684\u7a0e\u52a1\u90e8\u95e8\u3002<\/div>\n<p>\u7406\u8d22\u987e\u95ee\u3001\u516c\u53f8\u4fe1\u6258\u4e13\u4e1a\u4eba\u58eb\u53ca\u5176\u5ba2\u6237\u5e94\u6ce8\u610f\uff0c\u53c2\u4e0eCRS\u7684\u56fd\u5bb6\u548c\u5730\u533a\u5e94\u8bbe\u7acb\u516c\u5171\u4fe1\u6258\u767b\u8bb0\u90e8\u95e8\uff0c\u4ee5\u4fbf\u53d7\u6258\u4eba\u516c\u5f00\u62ab\u9732\u4fe1\u6258\u76f8\u5173\u4eba\u5458\u7684\u8eab\u4efd\u548c\u5173\u952e\u5ba2\u6237\u4fe1\u606f\uff0c\u5305\u62ec\u6350\u6b3e\u4eba\u548c\u53d7\u76ca\u4eba\u7684\u4fe1\u606f\u3002\u8fd9\u79cd\u4fe1\u606f\u6536\u96c6\u4e0e\u5171\u4eab\u673a\u5236\u5c06\u5bf9\u5168\u7403\u8303\u56f4\u5185\u7684\u6240\u6709\u4fe1\u6258\u3001\u57fa\u91d1\u4f1a\u53ca\u7c7b\u4f3c\u4fe1\u6258\u7684\u7ec4\u7ec7\u9002\u7528\u3002<\/p>\n<p>\u636e\u62a5\u9053\uff0c\u53c2\u4e0eCRS\u7684\u56fd\u5bb6\u548c\u5730\u533a\u4e2d\u6709\u534a\u6570\u5df2\u5efa\u7acb\u6d77\u91cf\u6570\u636e\u6536\u96c6\u4e0e\u4fe1\u6258\u4fe1\u606f\u62ab\u9732\u673a\u5236\u3002\u4e0a\u4e2a\u4e16\u7eaa\u4e3a\u4e16\u4eba\u719f\u77e5\u7684\u5408\u6cd5\u8d22\u5bcc\u89c4\u5212\u6b63\u53d7\u5230\u653f\u5e9c\u95f4\u8054\u5408\u7a0e\u6536\u884c\u52a8\u7684\u51b2\u51fb\u3002\u53c2\u4e0eCRS\u7684\u56fd\u5bb6\u548c\u5730\u533a\u6536\u96c6\u548c\u62ab\u9732\u4fdd\u5bc6\u4fe1\u606f\u65e0\u9700\u7ecf\u8fc7\u4efb\u4f55\u6cd5\u5f8b\u7a0b\u5e8f\uff0c\u4ea6\u4e0d\u53d7\u9650\u4e8e\u4efb\u4f55\u5baa\u6cd5\u6216\u6cd5\u89c4\u5173\u4e8e\u9690\u79c1\u4fdd\u62a4\u7684\u89c4\u5b9a\uff1bCRS\u4ee5\u5bf9\u5f85\u9003\u7a0e\u8005\u7684\u65b9\u5f0f\u5bf9\u5f85\u6240\u6709\u4fe1\u6258\u4e13\u4e1a\u4eba\u58eb\u53ca\u5176\u5ba2\u6237\uff0c\u4ee5\u81f4\u4fb5\u72af\u4e86\u65e0\u8f9c\u5bb6\u65cf\u7684\u9690\u79c1\u5e76\u5371\u5bb3\u5176\u5b89\u5168\u3002<\/p>\n<div style=\"padding: 20px; border: 2px solid #818285; background-color: #f5f5f5;\">\u4f8b\u5982\uff0c\u4e00\u4e2a\u53f0\u6e7e\u4eba\u6216\u53f0\u6e7e\u5bb6\u65cf\u5728\u5916\u56fd\u8bbe\u7acb\u4fe1\u6258\uff0c\u4ee5\u5b9e\u73b0\u8d44\u4ea7\u4fdd\u503c\uff0c\u4fbf\u4e8e\u5b9e\u65bd\u7ee7\u4efb\u8ba1\u5212\u53ca\u7ba1\u7406\u6148\u5584\u6d3b\u52a8\u2014\u2014\u8fd9\u4e9b\u90fd\u662f\u8bbe\u7acb\u4fe1\u6258\u7684\u6b63\u5f53\u7406\u7531\u3002\u4f46\u662f\uff0c\u6839\u636eCRS\u7684\u89c4\u5b9a\uff0c\u8be5\u4fe1\u6258\u8bbe\u7acb\u5730\u7684\u76f8\u5173\u673a\u6784\u987b\u6536\u96c6\u6b64\u4eba\u7684\u8d22\u52a1\u4fe1\u606f\u5e76\u5171\u4eab\u7ed9\u53f0\u6e7e\u7684\u7a0e\u6536\u90e8\u95e8\uff0c\u5982\u540c\u5bf9\u5f85\u9003\u7a0e\u8005\u4e00\u6837\u3002\u8fd9\u79cd\u4fe1\u606f\u6536\u96c6\u548c\u62ab\u9732\u673a\u5236\u5c06\u9002\u7528\u4e8e\u4efb\u4f55\u8bbe\u7acb\u4fe1\u6258\u3001\u57fa\u91d1\u4f1a\u6216\u7c7b\u4f3c\u4e8e\u4fe1\u6258\u7684\u7406\u8d22\u5b89\u6392\u7684\u4eba\uff0c\u4e0d\u8bba\u5176\u56fd\u7c4d\u4e3a\u4f55\u3002<\/div>\n<h3 id=\"ii\">2. CRS\u7684\u9884\u671f\u76ee\u7684\u662f\u4ec0\u4e48\uff1f<\/h3>\n<p>\u7ecf\u5408\u7ec4\u7ec7\u4e8e2014\u5e74\u516c\u5e03CRS\u8fd9\u4e00\u65b0\u7684\u7a0e\u6536\u51c6\u5219\uff0c\u65e8\u5728\u652f\u6301\u5168\u7403\u653f\u5e9c\u534f\u540c\u52aa\u529b\u6539\u8fdb\u8de8\u5883\u7a0e\u6536\u5408\u89c4\uff0c\u5e76\u6253\u51fb\u6d77\u5916\u9003\u7a0e\u3001\u6d17\u94b1\u548c\u6050\u6016\u878d\u8d44\u884c\u4e3a\u3002\u56fd\u5bb6\u548c\u5730\u533a\u4e4b\u95f4\u6bcf\u5e74\u7cfb\u7edf\u5316\u5730\u4e92\u901a\u7eb3\u7a0e\u4eba\u4fe1\u606f\uff0c\u6709\u52a9\u4e8e\u5168\u7403\u7a0e\u52a1\u90e8\u95e8\u53ca\u65f6\u638c\u63e1\u4e0e\u7a0e\u6536\u8fdd\u6cd5\u884c\u4e3a\u6709\u5173\u7684\u91cd\u8981\u4fe1\u606f\u3002<\/p>\n<p>\u7ecf\u5408\u7ec4\u7ec7\u58f0\u79f0\u7684CRS\u76ee\u7684\u8868\u9762\u4e0a\u770b\u4f3c\u5408\u7406\uff0c\u4f46\u4e8b\u5b9e\u662f\uff0cCRS\u5bf9\u65e0\u8f9c\u516c\u6c11\u548c\u8d26\u6237\u6301\u6709\u4eba\u7684\u5b89\u5168\u5e26\u6765\u4e86\u6781\u5927\u98ce\u9669\uff0c\u56e0\u5176\u5411\u53c2\u4e0eCRS\u7684\u653f\u5e9c\u53ca\u6f5c\u5728\u7684\u9ed1\u5ba2\u63d0\u4f9b\u4e86\u6ee5\u7528\u79c1\u4eba\u8d22\u52a1\u4fe1\u606f\u548c\u4e2a\u4eba\u4fe1\u606f\u7684\u673a\u4f1a\u3002\u653f\u5e9c\u6536\u96c6\u6d77\u91cf\u65e0\u8f9c\u516c\u6c11\u53ca\u8d26\u6237\u6301\u6709\u4eba\u7684\u4fe1\u606f\uff0c\u5373\u5c06\u8fd9\u4e9b\u4eba\u53ca\u5176\u79c1\u4eba\u4fe1\u606f\u7f6e\u4e8e\u4e0d\u5fc5\u8981\u7684\u98ce\u9669\u4e4b\u4e2d\u3002\u4ece\u4ee5\u5f80\u6765\u770b\uff0c\u5728\u9884\u9632\u5927\u89c4\u6a21\u9690\u79c1\u4fb5\u72af\u548c\u8eab\u4efd\u4fe1\u606f\u5931\u7a83\u4ee5\u4fdd\u62a4\u4fe1\u606f\u4e0d\u88ab\u6cc4\u9732\u3001\u6ee5\u7528\u6216\u88ab\u9ed1\u5ba2\u653b\u51fb\u65b9\u9762\uff0c\u653f\u5e9c\u548c\u91d1\u878d\u673a\u6784\u9c9c\u6709\u51fa\u8272\u7684\u8868\u73b0\u3002\u4f8b\u5982\uff0c\u8fc7\u53bb\u5341\u5e74\u95f4\uff0c\u5728\u7f8e\u56fd\u6709\u6570\u767e\u4e07\u94f6\u884c\u5ba2\u6237\u3001\u7eb3\u7a0e\u4eba\u53ca\u793e\u4fdd\u53d7\u76ca\u4eba\u7684\u8d22\u52a1\u4fe1\u606f\u906d\u9ed1\u5ba2\u653b\u51fb\u6216\u7834\u574f\u3002<\/p>\n<h3 id=\"iii\">3. \u54ea\u4e9b\u56fd\u5bb6\u5c06\u53d7\u5230CRS\u7684\u5f71\u54cd\uff1f<\/h3>\n<p>\u622a\u81f32016\u5e747\u670826\u65e5\uff0c\u5df2\u6709101\u4e2a\u56fd\u5bb6\u548c\u5730\u533a\u627f\u8bfa\u4e8e2018\u5e74<sup><a id=\"ref1\" href=\"#fn1\">1<\/a><\/sup>\u4e4b\u524d\u6267\u884cCRS\u3002\u7b7e\u5b57\u52a0\u5165CRS\u7684\u56fd\u5bb6\u548c\u5730\u533a\u4e2d\uff0c\u8d85\u8fc7\u534a\u6570\u5df2\u901a\u8fc7\u56fd\u5185\u7acb\u6cd5\u4ee5\u53c2\u4e0e\u5168\u7403\u7a0e\u6536\u4fe1\u606f\u81ea\u52a8\u4ea4\u6362\uff0c\u8d85\u8fc7\u56db\u5206\u4e4b\u4e00\u5df2\u5177\u5907\u6267\u884cCRS\u7684\u6240\u6709\u5148\u51b3\u6761\u4ef6\u3002<\/p>\n<p>(\u5173\u4e8e<a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/crs-by-jurisdiction\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" title=\"CRS by Jurisdiction\">\u53c2\u4e0eCRS\u7684\u56fd\u5bb6\u548c\u5730\u533a\u7684\u6700\u65b0\u540d\u5355<\/a>\uff0c\u8bf7\u53c2\u89c1\u7ecf\u5408\u7ec4\u7ec7\u7f51\u7ad9\u7684\u76f8\u5173\u56fe\u8868\u3002)<\/p>\n<h3 id=\"iv\">4. CRS\u4f55\u65f6\u5b9e\u65bd\uff1f<\/h3>\n<p>\u7ea6\u670950\u4e2a\u56fd\u5bb6\u548c\u5730\u533a\uff08CRS\u7684\u201c\u65e9\u671f\u91c7\u7528\u8005\u201d\uff09\u627f\u8bfa\u4e8e2017\u5e749\u6708\u6267\u884c\u9996\u8f6e\u4fe1\u606f\u4ea4\u6362\u3002\u7b2c\u4e8c\u8f6e\u4fe1\u606f\u4ea4\u6362\u5c06\u4e8e2018\u5e749\u6708\u8fdb\u884c\u3002<\/p>\n<p>(\u5173\u4e8e<a href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/crs-by-jurisdiction\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\" title=\"CRS by Jurisdiction\">\u5404\u56fd\u5b9e\u65bdCRS\u7684\u65f6\u95f4\u8868<\/a>\uff0c\u8bf7\u53c2\u89c1\u7ecf\u5408\u7ec4\u7ec7\u7f51\u7ad9\u7684\u76f8\u5173\u56fe\u8868\u3002)<\/p>\n<h3 id=\"v\">5. \u54ea\u4e9b\u4eba\u7684\u4fe1\u606f\u5c06\u4f9d\u636eCRS\u7684\u89c4\u5b9a\u88ab\u5171\u4eab\uff1f<\/h3>\n<p>CRS\u660e\u786e\u63d0\u51fa\u4e86\u4e24\u7ec4\u8981\u6c42\uff0c\u4ee5\u786e\u5b9a\u54ea\u4e9b\u4eba\u7684\u4fe1\u606f\u5c06\u88ab\u6536\u96c6\u548c\u5171\u4eab\u3002\u5177\u4f53\u800c\u8a00\uff0c\u91d1\u878d\u673a\u6784\u987b\u62ab\u9732\u4e0b\u5217\u8d26\u6237\u6301\u6709\u4eba\u7684\u4fe1\u606f\uff1a<\/p>\n<ul style=\"list-style-type: none;\">\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: none;\">\n<li>1) \u5e94\u88ab\u62a5\u544a\u4e4b\u4e2a\u4eba\uff0c\u5373\u76f8\u5173\u7ba1\u8f96\u533a\u5185\u7684\u7a0e\u52a1\u5c45\u6c11\uff0c\u6216<\/li>\n<li>2) \u76f8\u5173\u7ba1\u8f96\u533a\u5185\u4efb\u4f55\u5e94\u88ab\u62a5\u544a\u4e4b\u4e2a\u4eba\u6240\u63a7\u5236\u7684\u5b9e\u4f53<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u5176\u4e2d\uff0c\u7a0e\u52a1\u5c45\u6c11\u201d\u6307\u4f9d\u636e\u67d0\u56fd\u6cd5\u5f8b\uff0c\u7531\u4e8e\u4f4f\u6240\u3001\u5c45\u6240\u3001\u7ba1\u7406\u673a\u6784\u6240\u5728\u5730\u6216\u4efb\u4f55\u5176\u5b83\u7c7b\u4f3c\u6807\u51c6\uff0c\u5728\u8be5\u56fd\u8d1f\u6709\u7eb3\u7a0e\u4e49\u52a1\u7684\u4eba\u3002\u201c\u76f8\u5173\u7ba1\u8f96\u533a\u201d\u6307\u300a\u591a\u8fb9\u4e3b\u7ba1\u5f53\u5c40\u534f\u8bae\u300b\uff08\u4e0b\u79f0\u201cMCAA\u201d\uff09\u7684\u7b7e\u5b57\u65b9\u3002MCAA\u662f\u4e00\u4e2a\u591a\u8fb9\u6846\u67b6\u534f\u8bae\uff0c\u7528\u4ee5\u8be6\u7ec6\u89c4\u5b9a\u4ec0\u4e48\u65f6\u5019\u4ea4\u6362\u4ec0\u4e48\u4fe1\u606f<sup><a id=\"ref2\" href=\"#fn2\">2<\/a><\/sup>\u3002<\/p>\n<h3 id=\"vi\">6. \u54ea\u4e9b\u4fe1\u606f\u5c06\u4f9d\u636eCRS\u7684\u89c4\u5b9a\u88ab\u4ea4\u6362\uff1f<\/h3>\n<p>\u6839\u636eMCAA\u7684\u89c4\u5b9a\uff0c\u5f53\u67d0\u4eba\u6216\u67d0\u8d26\u6237\u88ab\u89c6\u4e3a\u5e94\u88ab\u62a5\u544a\u4e4b\u4eba\/\u8d26\u6237\uff0c\u5219\u8be5\u5e94\u88ab\u62a5\u544a\u4e4b\u4e2a\u4eba\u7684\u4e0b\u5217\u4fe1\u606f\u987b\u88ab\u62ab\u9732\uff1a<\/p>\n<ul>\n<li>\u59d3\u540d<\/li>\n<li>\u5730\u5740<\/li>\n<li>\u5c45\u4f4f\u7ba1\u8f96\u533a<\/li>\n<li>\u7a0e\u6536\u8bc6\u522b\u53f7<\/li>\n<li>\u51fa\u751f\u65e5\u671f<\/li>\n<li>\u51fa\u751f\u5730\u70b9<\/li>\n<li>\u8d26\u53f7<\/li>\n<li>\u63d0\u4f9b\u62a5\u544a\u7684\u91d1\u878d\u673a\u6784\u7684\u540d\u79f0\u548c\u8bc6\u522b\u53f7<\/li>\n<li>\u622a\u81f3\u76f8\u5173\u5386\u5e74\u5e74\u672b\u7684\u8d26\u6237\u4f59\u989d\u6216\u4ef7\u503c<\/li>\n<\/ul>\n<p>\u9274\u4e8e\u5f88\u591a\u91d1\u878d\u673a\u6784\u901a\u5e38\u90fd\u662f\u901a\u8fc7\u59d3\u540d\u3001\u51fa\u751f\u65e5\u671f\u548c\u5730\u5740\u4fe1\u606f\u5bf9\u5ba2\u6237\u6765\u7535\u6216\u8fdc\u7a0b\u767b\u5f55\u8fdb\u884c\u9a8c\u8bc1\uff0c\u6709\u4eba\u8ba4\u4e3a\uff0c\u6b64\u7c7b\u4fe1\u606f\u5982\u906d\u6cc4\u9732\u5c06\u4ee4\u72af\u7f6a\u5206\u5b50\u7684\u8d26\u6237\u8bc8\u9a97\u6d3b\u52a8\u66f4\u6613\u5f97\u901e\u3002<\/p>\n<h3 id=\"vii\">7. \u6839\u636eCRS\u7684\u89c4\u5b9a\u5c06\u5982\u4f55\u8fdb\u884c\u4fe1\u606f\u4f20\u8f93\uff1f<\/h3>\n<p>\u91d1\u878d\u673a\u6784\u9996\u5148\u5e94\u4ece\u8d26\u6237\u6301\u6709\u4eba\u5904\u6536\u96c6\u76f8\u5173\u4fe1\u606f\uff0c\u5206\u6790\u4e4b\uff0c\u4ee5\u786e\u5b9a\u662f\u5426\u5e94\u5c06\u8fd9\u4e9b\u8d26\u6237\u6301\u6709\u4eba\u7684\u4fe1\u606f\u62a5\u544a\u7ed9\u76f8\u5173\u653f\u5e9c\u90e8\u95e8\u3002\u5982\u4e00\u5bb6\u91d1\u878d\u673a\u6784\u786e\u5b9a\u5e94\u5171\u4eab\u67d0\u4e2a\u8d26\u6237\u4fe1\u606f\uff0c\u5219\u8be5\u91d1\u878d\u673a\u6784\u987b\u4ee5\u6570\u5b57\u65b9\u5f0f\u6c47\u7f16\u8be5\u8d26\u6237\u6301\u6709\u4eba\u53ca\u5176\u8d26\u6237\u7684\u76f8\u5173\u4fe1\u606f\uff0c\u5e76\u5c06\u6c47\u7f16\u540e\u7684\u4fe1\u606f\u53d1\u81f3\u5f53\u5730\u7a0e\u52a1\u90e8\u95e8\u3002\u5f53\u5730\u7a0e\u52a1\u90e8\u95e8\u6838\u5b9e\u6536\u5230\u7684\u4fe1\u606f\u540e\uff0c\u5c06\u53d1\u9001\u6700\u7ec8\u62a5\u544a\u4e88\u8d26\u6237\u6301\u6709\u4eba\u8d1f\u6709\u7eb3\u7a0e\u4e49\u52a1\u7684\u7ba1\u8f96\u533a\u7684\u7a0e\u52a1\u90e8\u95e8\u3002\u4f46\u662f\uff0c\u5176\u4e2d\u7684\u4fe1\u606f\u4f20\u8f93\u548c\u5171\u4eab\u6d41\u7a0b\u662f\u5426\u5b89\u5168\u5e76\u8db3\u4ee5\u9884\u9632\u4fe1\u606f\u6cc4\u9732\u6216\u88ab\u9ed1\u5ba2\u653b\u51fb\uff0c\u5c1a\u6709\u5f85\u89c2\u5bdf\u3002<\/p>\n<p>\u5373\u4f7f\u4fe1\u606f\u5728\u4f20\u8f93\u8fc7\u7a0b\u4e2d\u672a\u906d\u62e6\u622a\uff0c\u56fd\u5916\u670d\u52a1\u5668\u6216\u6570\u636e\u5e93\u7684\u6570\u636e\u5b89\u5168\u4ecd\u65e0\u4ece\u4fdd\u969c\u3002\u8fc7\u53bb\u5df2\u7ecf\u4e0d\u4e4f\u94f6\u884c\u548c\u7a0e\u52a1\u90e8\u95e8\u201c\u5185\u90e8\u4f5c\u6848\u201d\u7a83\u53d6\u6570\u636e\u5f97\u901e\u7684\u4e8b\u4ef6\uff1b\u5982\u4eca\u6570\u636e\u7684\u6f5c\u5728\u4ef7\u503c\u8fdc\u9ad8\u4e8e\u8fc7\u53bb\uff0c\u53d1\u751f\u5229\u76ca\u9a71\u52a8\u7684\u6570\u636e\u5931\u7a83\u4e8b\u4ef6\u7684\u53ef\u80fd\u6027\u6ca1\u7406\u7531\u4e0d\u5347\u53cd\u964d\u3002<\/p>\n<h3 id=\"viii\">8. \u4f55\u4e3a\u7ecf\u5408\u7ec4\u7ec7\uff1f<\/h3>\n<p>\u7ecf\u5408\u7ec4\u7ec7\u6210\u7acb\u4e8e1961\u5e74\uff0c\u662f\u4e00\u4e2a\u653f\u5e9c\u95f4\u7ecf\u6d4e\u7ec4\u7ec7\uff0c\u5176\u4f7f\u547d\u662f\u201c\u63a8\u52a8\u6539\u5584\u4e16\u754c\u7ecf\u6d4e\u4e0e\u793e\u4f1a\u6c11\u751f\u7684\u653f\u7b56\u201d\u3002<\/p>\n<p>\u7ecf\u5408\u7ec4\u7ec7\u5171\u670935\u4e2a\u6210\u5458\u56fd\uff0c\u5305\u62ec\u7f8e\u56fd\u3001\u82f1\u56fd\u3001\u6cd5\u56fd\u3001\u5fb7\u56fd\u3001\u52a0\u62ff\u5927\u548c\u6fb3\u5927\u5229\u4e9a\u7b49\u8bf8\u591a\u53d1\u8fbe\u7ecf\u6d4e\u4f53\uff0c\u5e76\u4e14\u4e0e\u4e2d\u56fd\u3001\u5370\u5ea6\u548c\u5df4\u897f\u7b49\u4e3b\u8981\u7684\u65b0\u5174\u7ecf\u6d4e\u4f53\u5efa\u6709\u5bc6\u5207\u7684\u5408\u4f5c\u5173\u7cfb\u3002CRS\u5c06\u9002\u7528\u4e8e\u7ecf\u5408\u7ec4\u7ec7\u7684\u6240\u6709\u6210\u5458\u56fd\u53ca\u9075\u5b88\u7ecf\u5408\u7ec4\u7ec7\u89c4\u5b9a\u7684\u56fd\u5bb6\u548c\u5730\u533a\uff0c\u51e0\u4e4e\u6db5\u76d6\u5f00\u5c55\u56fd\u9645\u5546\u52a1\u6d3b\u52a8\u7684\u6240\u6709\u56fd\u5bb6\u548c\u5730\u533a\u3002<\/p>\n<p>\u7ecf\u5408\u7ec4\u7ec7\u7684\u5de5\u4f5c\u8303\u56f4\u5f88\u5e7f\uff0c\u4ece\u63d0\u4f9b\u5168\u7403\u8d38\u6613\u548c\u7ecf\u6d4e\u589e\u957f\u65b9\u9762\u7684\u653f\u7b56\u5efa\u8bae\uff0c\u5230\u53d1\u5e03\u5404\u79cd\u4e3b\u9898\uff08\u5b66\u6821\u5236\u5ea6\u3001\u517b\u8001\u91d1\u8ba1\u5212\u7b49\uff09\u7684\u7edf\u8ba1\u6570\u636e\uff0c\u4e0d\u4e00\u800c\u8db3\u3002\u8d2f\u7a7f\u7ecf\u5408\u7ec4\u7ec7\u5de5\u4f5c\u7684\u4e3b\u7ebf\uff0c\u662f\u201c\u5bf9\u4ee5\u6c11\u4e3b\u5236\u5ea6\u4e3a\u4f9d\u6258\u7684\u5e02\u573a\u7ecf\u6d4e\u7684\u627f\u8bfa\u548c\u5bf9\u5e7f\u5927\u4eba\u6c11\u5e78\u798f\u7684\u5173\u6ce8\u201d\u3002<\/p>\n<h3 id=\"ix\">9. CRS\u7684\u6cd5\u5f8b\u4f9d\u636e\u662f\u4ec0\u4e48\uff1f<\/h3>\n<p>\u8fd120\u5e74\u6765\uff0c\u7ecf\u5408\u7ec4\u7ec7\u4e00\u76f4\u81f4\u529b\u4e8e\u6253\u51fb\u6709\u5bb3\u7684\u7a0e\u52a1\u5b9e\u8df5\uff08\u5c24\u5176\u662f\u907f\u7a0e\u5929\u5802\uff09\uff0c\u529b\u56fe\u5236\u6b62\u9003\u7a0e\u884c\u4e3a\u548c\u7a0e\u52a1\u8fdd\u89c4\u884c\u4e3a\u3002<\/p>\n<p>MCAA\u7cfbCRS\u6240\u6709\u53c2\u4e0e\u65b9\u57fa\u4e8e\u300a\u591a\u8fb9\u7a0e\u6536\u5f81\u7ba1\u4e92\u52a9\u516c\u7ea6\u300b\uff08\u4e0b\u79f0\u201c\u516c\u7ea6\u201d\uff09\u800c\u7b7e\u8ba2\u3002\u7ecf\u5408\u7ec4\u7ec7\u4e8e1988\u5e74\u51fa\u53f0\u7684\u516c\u7ea6\u4e3a\u591a\u8fb9\u81ea\u52a8\u4ea4\u6362\u7a0e\u6536\u60c5\u62a5\u7684\u505a\u6cd5\u63d0\u4f9b\u4e86\u6cd5\u5f8b\u4f9d\u636e\uff1b\u6362\u8a00\u4e4b\uff0c\u516c\u7ea6\u4f7fMCAA\u7684\u5b58\u5728\u6709\u6cd5\u53ef\u4f9d\u3002<\/p>\n<p>\u516c\u7ea6\u65e8\u5728\u6839\u636e\u4e0b\u5217\u56db\u9879\u539f\u5219\u7ba1\u5236\u6210\u5458\u56fd\u4e4b\u95f4\u7684\u7a0e\u6536\u4fe1\u606f\u4ea4\u6362\u6d3b\u52a8\uff1a<\/p>\n<ul>\n<li>\u591a\u8fb9\u6027\uff1a\u4e3a\u591a\u56fd\u5408\u4f5c\u63d0\u4f9b\u552f\u4e00\u7684\u6cd5\u5f8b\u4f9d\u636e<\/li>\n<li>\u5e7f\u6cdb\u6027\uff1a\u63d0\u4f9b\u9488\u5bf9\u6240\u6709\u7a0e\u79cd\u7684\u591a\u79cd\u5408\u4f5c\u5f62\u5f0f<\/li>\n<li>\u7075\u6d3b\u6027\uff1a\u7f14\u7ea6\u65b9\u53ef\u4ee5\u5c31\u67d0\u4e9b\u95ee\u9898\u4f5c\u51fa\u4fdd\u7559<\/li>\n<li>\u4e00\u81f4\u6027\uff1a\u534f\u8c03\u786e\u4fdd\u7f14\u7ea6\u56fd\u6b65\u8c03\u4e00\u81f4\u5730\u6267\u884c\u516c\u7ea6<\/li>\n<\/ul>\n<p>\u76ee\u524d\u5df2\u670998\u4e2a\u56fd\u5bb6\u548c\u5730\u533a\u7b7e\u5b57\u52a0\u5165\u516c\u7ea6\uff0c\u627f\u8bfa\u5408\u4f5c\u8ffd\u6355\u9003\u7a0e\u8005<sup><a id=\"ref3\" href=\"#fn3\">3<\/a><\/sup>\u3002<\/p>\n<h3 id=\"x\">10. \u5982\u5b9e\u65bdCRS\uff0c\u79c1\u4eba\u4fe1\u606f\u7684\u5b89\u5168\u6709\u65e0\u4fdd\u969c\uff1f<\/h3>\n<p>CCRS\u4e0e\u5176\u4ed6\u4fe1\u606f\u6536\u96c6\u548c\u4ea4\u6362\u673a\u5236\u4e00\u6837\uff0c\u7740\u529b\u4e8e\u6536\u96c6\u548c\u5171\u4eab\u6d77\u91cf\u79c1\u4eba\u6570\u636e\uff0c\u4ece\u800c\u9020\u6210\u4fe1\u606f\u88ab\u6cc4\u9732\u6216\u88ab\u9ed1\u5ba2\u653b\u51fb\u7684\u98ce\u9669\u9690\u60a3\u3002\u8fd1\u5e74\u6765\uff0c\u91cd\u8981\u4fe1\u606f\u5916\u6cc4\u7684\u4e8b\u4ef6\u65e5\u76ca\u589e\u591a\u3002InformationIs Beautiful\u7f51\u7ad9\u751a\u81f3\u521b\u5efa\u4e86\u4e00\u4e2a\u4e92\u52a8\u56fe\u8868\u5f62\u8c61\u5730\u5c55\u793a<a title=\"World's Biggest Data Breaches &amp; Hacks\" href=\"https:\/\/www.informationisbeautiful.net\/visualizations\/worlds-biggest-data-breaches-hacks\/\" target=\"_blank\" rel=\"nofollow noreferrer noopener\">\u4e16\u754c\u5404\u5730\u53d1\u751f\u7684\u91cd\u5927\u6570\u636e\u5916\u6cc4\u4e8b\u4ef6<\/a>\u3002<\/p>\n<p>\u653f\u5e9c\u3001\u91d1\u878d\u673a\u6784\u548c\u516c\u53f8\u662f\u9ed1\u5ba2\u653b\u51fb\u6570\u636e\u6216\u5458\u5de5\u6cc4\u9732\/\u7a83\u53d6\u6570\u636e\u7684\u5e38\u89c1\u53d7\u5bb3\u8005\u3002CRS\u4e0d\u4f46\u4e0d\u592a\u53ef\u80fd\u6539\u5584\u8fd9\u79cd\u60c5\u51b5\uff0c\u800c\u4e14\u53ef\u80fd\u589e\u52a0\u53d1\u751f\u8fd9\u79cd\u60c5\u51b5\u7684\u98ce\u9669\uff0c\u539f\u56e0\u6709\u4e09\uff1a\u7b2c\u4e00\uff0c<strong>\u4fe1\u606f\u6536\u96c6<\/strong>\u9636\u6bb5\u7684\u98ce\u9669\u589e\u5927\uff1b\u7b2c\u4e8c\uff0c<strong>\u4fe1\u606f\u5b58\u50a8<\/strong>\u9636\u6bb5\u7684\u98ce\u9669\u589e\u5927\uff1b\u7b2c\u4e09\uff0c<strong>\u4fe1\u606f\u4f20\u8f93<\/strong>\u9636\u6bb5\u7684\u98ce\u9669\u589e\u5927\u3002\u79c1\u4eba\u8d22\u52a1\u4fe1\u606f\u5728\u88ab\u6536\u96c6\u3001\u5b58\u50a8\u53ca\/\u6216\u4f20\u8f93\u7684\u8fc7\u7a0b\u4e2d\u968f\u65f6\u53ef\u80fd\u906d\u5230\u9ed1\u5ba2\u653b\u51fb\u6216\u88ab\u6cc4\u9732\u3002\u9ed1\u5ba2\u53ef\u80fd\u5728\u8fd9\u4e09\u4e2a\u9636\u6bb5\u7684\u4efb\u4f55\u6700\u8584\u5f31\u73af\u8282\u4e0b\u624b\u3002\u4fe1\u606f\u5b58\u50a8\u4e8e\u4fe1\u606f\u53d1\u51fa\u7aef\u548c\u4fe1\u606f\u63a5\u6536\u7aef\uff0c\u56e0\u6b64\u4fe1\u606f\u6536\u96c6\u5904\u548c\u4fe1\u606f\u63a5\u6536\u5904\u90fd\u6613\u53d7\u5230\u9ed1\u5ba2\u653b\u51fb\u3002<\/p>\n<div style=\"padding: 20px; border: 2px solid #818285; background-color: #f5f5f5;\">\u4f8b\u5982\uff0c\u4e00\u4e2a\u53f0\u6e7e\u4eba\u5728\u4e00\u5bb6\u5883\u5916\u91d1\u878d\u673a\u6784\u5f00\u7acb\u4e86\u8d26\u6237\uff0c\u5f53\u6b64\u4eba\u7684\u8d22\u52a1\u4fe1\u606f\u88ab\u6536\u96c6\u65f6\uff0c\u9ed1\u5ba2\u53ef\u80fd\u6f5c\u5165\u8be5\u91d1\u878d\u673a\u6784\u7684\u7cfb\u7edf\u635f\u574f\u6570\u636e\u3002\u6216\u8005\uff0c\u6b64\u4eba\u7684\u8d22\u52a1\u4fe1\u606f\u4e5f\u53ef\u80fd\u5728\u88ab\u4f20\u9001\u7ed9\u53f0\u6e7e\u7a0e\u52a1\u90e8\u95e8\u65f6\u906d\u6cc4\u9732\u3002\u6b64\u5916\uff0c\u76f8\u5173\u7a0e\u52a1\u90e8\u95e8\u4e0e\u5176\u4ed6\u673a\u6784\u6216\u4ed6\u65b9\u5171\u4eab\u79c1\u4eba\u6570\u636e\u4e5f\u4f1a\u589e\u5927\u4fe1\u606f\u906d\u9ed1\u5ba2\u653b\u51fb\u6216\u906d\u6cc4\u9732\u7684\u98ce\u9669\uff0c\u4ece\u800c\u5bfc\u81f4\u7f51\u7edc\u5b89\u5168\u98ce\u9669\u589e\u5927\u4ee5\u53ca\u6570\u636e\u5931\u7a83\u548c\u9690\u79c1\u906d\u6cc4\u9732\u7684\u53ef\u80fd\u589e\u5927\u3002\u5b9e\u9645\u4e0a\uff0c\u9488\u5bf9\u91d1\u878d\u673a\u6784\u3001\u653f\u5e9c\u90e8\u95e8\u548c\u79c1\u8425\u516c\u53f8\u7684\u9ed1\u5ba2\u653b\u51fb\u65e9\u5df2\u5c61\u89c1\u4e0d\u9c9c\u3002<\/div>\n<p>\u7ecf\u5408\u7ec4\u7ec7\u5df2\u8ba4\u8bc6\u5230\u4fdd\u62a4\u6570\u636e\u5b89\u5168\u7684\u91cd\u8981\u6027\uff0c\u5e76\u5df2\u53d1\u5e03\u6570\u636e\u5b89\u5168\u51c6\u5219\u3002\u4f46\u662f\uff0c CRS\u7684\u53c2\u4e0e\u56fd\u672a\u88ab\u8981\u6c42\u9075\u5b88\u8be5\u51c6\u5219\uff0c\u5e76\u4e14\u53ef\u4ee5\u6839\u636e\u5176\u60ef\u4e8e\u4f7f\u7528\u7684\u4efb\u4f55\u534f\u8bae\u81ea\u7531\u5730\u7ba1\u7406\u3001\u4fdd\u5b58\u548c\u4f20\u8f93\u6570\u636e\u3002\u4e0d\u540c\u7684\u56fd\u5bb6\u548c\u5730\u533a\u9002\u7528\u4e0d\u540c\u7684\u6570\u636e\u7ba1\u7406\u548c\u4f20\u8f93\u7a0b\u5e8f\u65b9\u9762\u7684\u5b89\u5168\u51c6\u5219\uff0c\u800c\u4e0d\u662f\u5927\u5bb6\u9075\u5b88\u540c\u4e00\u534f\u8bae\uff0c\u8fd9\u79cd\u60c5\u51b5\u589e\u52a0\u4e86\u6570\u636e\u906d\u9ed1\u5ba2\u653b\u51fb\u6216\u906d\u6cc4\u9732\u7684\u98ce\u9669\u3002<\/p>\n<p>CRS\u7684101\u4e2a\u53c2\u4e0e\u56fd\u5bb6\u548c\u5730\u533a\u4e2d\uff0c\u6709\u5f88\u591a\u6839\u672c\u6ca1\u6709\u6280\u672f\u5a34\u719f\u7684\u4e13\u4e1a\u4eba\u5458\u4e3a\u4f20\u8f93\u6216\u63a5\u6536\u7684\u4fe1\u606f\u7ef4\u62a4\u4e0d\u65ad\u66f4\u65b0\u7684\u5b89\u5168\u7cfb\u7edf\u3002<\/p>\n<h3 id=\"xi\">11. CRS\u4e0efatca\u6709\u4f55\u533a\u522b\uff1f<\/h3>\n<p>2010\u5e74\uff0c\u7f8e\u56fd\u9488\u5bf9\u7eb3\u7a0e\u4eba\u5c06\u8d22\u5bcc\u85cf\u533f\u5728\u6d77\u5916\u7684\u73b0\u8c61\u901a\u8fc7\u4e86\u300a\u6d77\u5916\u8d26\u6237\u7a0e\u6536\u5408\u89c4\u6cd5\u6848\u300b\uff08\u4e0b\u79f0\u201cFATCA\u201d\uff09\uff0c\u5176\u57fa\u7840\u662f100\u4e2a\u53cc\u8fb9\u4fe1\u606f\u5171\u4eab\u534f\u5b9a\u3002\u5f88\u591a\u89c2\u5bdf\u8005\u8ba4\u4e3a\uff0c\u9274\u4e8eCRS\u548cFATCA\u5177\u6709\u5f88\u591a\u76f8\u4f3c\u4e4b\u5904\uff0c\u524d\u8005\u7684\u5236\u5b9a\u53ef\u80fd\u53c2\u8003\u4e86\u540e\u8005\u7684\u5185\u5bb9\u3002<\/p>\n<p>\u4f46\u662f\uff0c\u4e8c\u8005\u6709\u4e00\u4e2a\u91cd\u8981\u7684\u4e0d\u540c\u4e4b\u5904\uff0c\u5373FATCA\u7684\u53cc\u8fb9\u56fd\u9645\u534f\u8bae\u6709\u522b\u4e8eCRS\u7684\u591a\u8fb9\u56fd\u9645\u534f\u8bae\u3002\u524d\u8005\u4f9d\u8d56\u7684\u662f\u53cc\u8fb9\u534f\u8bae\uff0c\u6240\u6709\u53c2\u4e0e\u653f\u5e9c\u4ec5\u987b\u4e0e\u7f8e\u56fd\u5171\u4eab\u76f8\u5173\u4fe1\u606f\uff1b\u800cCRS\u7684\u591a\u8fb9\u534f\u8bae\u8981\u6c42\u5728\u6240\u6709\u53c2\u4e0e\u56fd\u4e4b\u95f4\u5171\u4eab\u4fe1\u606f\u3002\u6b63\u662f\u7531\u4e8e\u8fd9\u79cd\u591a\u8fb9\u7ed3\u6784\uff0cCRS\u4e0eFATCA\u76f8\u6bd4\u53ef\u80fd\u5f15\u8d77\u66f4\u4e25\u91cd\u7684\u9690\u79c1\u6cc4\u9732\u3002<\/p>\n<p>FATCA\u548cCRS\u4e4b\u95f4\u7684\u53e6\u4e00\u4e2a\u4e0d\u540c\u4e4b\u5904\u5728\u4e8e\u6cd5\u5f8b\u5730\u4f4d\u3002FATCA\u7531\u5f53\u9009\u7684\u7f8e\u56fd\u7acb\u6cd5\u8005\u8d77\u8349\u548c\u901a\u8fc7\uff1b\u800cCRS\u7531\u672a\u7ecf\u9009\u4e3e\u7684\u7ecf\u5408\u7ec4\u7ec7\u5b98\u50da\u8d77\u8349\uff0c\u4ed6\u4eec\u4e0d\u5bf9\u4efb\u4f55\u516c\u6c11\u6216\u7acb\u6cd5\u673a\u6784\u8d1f\u8d23\u3002\u867d\u7136CRS\u7684\u53c2\u4e0e\u65b9\u987b\u5c06CRS\u7684\u5185\u5bb9\u7eb3\u5165\u672c\u56fd\u6cd5\u5f8b\uff0c\u4f46\u4ecd\u5bf9\u56fd\u5bb6\u4e3b\u6743\u53ca\u516c\u4f17\u76d1\u7763\u548c\u95ee\u8d23\u57fa\u672c\u539f\u5219\u6784\u6210\u4e25\u91cd\u6311\u6218\u3002<\/p>\n<h3 id=\"xii\">12. \u6211\u8be5\u5982\u4f55\u4fdd\u62a4\u6211\u7684\u8d44\u4ea7\u3001\u9690\u79c1\u53ca\u6211\u7684\u5bb6\u65cf\uff1f<\/h3>\n<p>\u6709\u6b64\u62c5\u5fe7\u7684\u5bb6\u65cf\u5e94\u54a8\u8be2\u7406\u8d22\u987e\u95ee\uff0c\u4ee5\u4e86\u89e3CRS\u53ef\u80fd\u5e26\u6765\u7684\u98ce\u9669\u3002\u4fe1\u6258\u548c\u57fa\u91d1\u8d26\u6237\u6301\u6709\u4eba\u5e94\u4e0e\u5176\u987e\u95ee\u4e00\u8d77\u8bc4\u4f30\u6f5c\u5728\u7684\u98ce\u9669\u5e76\u5236\u5b9a\u89e3\u51b3\u65b9\u6848\uff0c\u4ece\u800c\u5728\u6ee1\u8db3CRS\u7684\u4fe1\u606f\u62ab\u9732\u8981\u6c42\u7684\u540c\u65f6\u4fdd\u62a4\u81ea\u8eab\u7684\u5408\u6cd5\u5229\u76ca\u3002\u53ea\u8981\u91c7\u53d6\u6709\u6548\u3001\u8fc5\u901f\u7684\u884c\u52a8\uff0c\u5c31\u6709\u53ef\u80fd\u505a\u5230\u65e2\u9075\u5b88CRS\u7684\u89c4\u5b9a\u53c8\u4e0d\u727a\u7272\u9690\u79c1\u3002<\/p>\n<h3 id=\"xiii\">13. \u6211\u5982\u4f55\u4e86\u89e3\u5173\u4e8eCRS\u7684\u66f4\u591a\u4fe1\u606f\uff1f<\/h3>\n<ul>\n<li><a title=\"\u91d1\u878d\u8d26\u6237\u4fe1\u606f\u81ea\u52a8\u4ea4\u6362CRS\u8be6\u8ff0\u6587\u4ef6\" href=\"http:\/\/www.oecd.org\/ctp\/exchange-of-tax-information\/standard-for-automatic-exchange-of-financial-account-information-for-tax-matters-9789264216525-en.htm\" target=\"_blank\" rel=\"nofollow noopener referrer reopener noreferrer\">\u91d1\u878d\u8d26\u6237\u4fe1\u606f\u81ea\u52a8\u4ea4\u6362CRS\u8be6\u8ff0\u6587\u4ef6<\/a><\/li>\n<li><a title=\"CRS\u5b9e\u65bd\u624b\u518c\" href=\"http:\/\/www.oecd.org\/ctp\/exchange-of-tax-information\/implementation-handbook-standard-for-automatic-exchange-of-financial-account-information-in-tax-matters.htm\" target=\"_blank\" rel=\"nofollow noopener referrer reopener noreferrer\">CRS\u5b9e\u65bd\u624b\u518c<\/a><\/li>\n<li><a title=\"CRS\u53c2\u4e0e\u56fd\u5bb6\u548c\u5730\u533a\u540d\u5355\" href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/crs-by-jurisdiction\/#d.en.345489\" target=\"_blank\" rel=\"nofollow noopener referrer reopener noreferrer\">CRS\u53c2\u4e0e\u56fd\u5bb6\u548c\u5730\u533a\u540d\u5355<\/a>\uff08\u6309\u5b9e\u65bd\u65e5\u671f\u6392\u5e8f\uff09<\/li>\n<li><a title=\"\u7ecf\u5408\u7ec4\u7ec7\u7f51\u7ad9\" href=\"http:\/\/www.oecd.org\" target=\"_blank\" rel=\"nofollow noopener referrer reopener noreferrer\">\u7ecf\u5408\u7ec4\u7ec7\u7f51\u7ad9<\/a><\/li>\n<li><a title=\"\u591a\u8fb9\u7a0e\u6536\u5f81\u7ba1\u4e92\u52a9\u516c\u7ea6\" href=\"http:\/\/www.oecd.org\/ctp\/exchange-of-tax-information\/convention-on-mutual-administrative-assistance-in-tax-matters.htm\" target=\"_blank\" rel=\"nofollow noopener referrer reopener noreferrer\">\u300a\u591a\u8fb9\u7a0e\u6536\u5f81\u7ba1\u4e92\u52a9\u516c\u7ea6\u300b<\/a><\/li>\n<\/ul>\n<hr>\n<p><sup id=\"fn1\">1. <a title=\"AEOI-commitments\" href=\"https:\/\/www.oecd.org\/tax\/transparency\/AEOI-commitments.pdf\" target=\"_blank\" rel=\"nofollow noreferrer noopener\">https:\/\/www.oecd.org\/tax\/transparency\/AEOI-commitments.pdf<\/a><a title=\"Jump back to footnote 1 in the text.\" href=\"#ref1\">.\u2934<\/a><\/sup><br \/>\n<sup id=\"fn2\">2. <a title=\"Multilateral Competent Authority Agreement\" href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/international-framework-for-the-crs\/multilateral-competent-authority-agreement.pdf\" target=\"_blank\" rel=\"nofollow noreferrer noopener\">http:\/\/www.oecd.org\/tax\/automatic-exchange\/international-framework-for-the-crs\/multilateral-competent-authority-agreement.pdf<\/a><a title=\"Jump back to footnote 2 in the text.\" href=\"#ref2\">.\u2934<\/a><\/sup><br \/>\n<sup id=\"fn3\">3. <a title=\"Status of Convention\" href=\"http:\/\/www.oecd.org\/tax\/exchange-of-tax-information\/Status_of_convention.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">http:\/\/www.oecd.org\/tax\/exchange-of-tax-information\/Status_of_convention.pdf<\/a><a title=\"Jump back to footnote 3 in the text.\" href=\"#ref3\">.\u2934<\/a><\/sup><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5171\u540c\u7533\u62a5\u51c6\u5219\uff08Common Reporting Standard\uff0c\u53c8\u79f0\u201cCRS\u201d\uff09\u662f\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\u5236\u5b9a\u7684\u653f\u5e9c\u95f4\u6570\u636e\u6536\u96c6\u4e0e\u4fe1\u606f\u5171\u4eab\u8ba1\u5212\uff0c\u65e8\u5728\u52a0\u5f3a\u5411\u5883\u5916\u79c1\u4eba\u8d22\u5bcc\u5f81\u7a0e\u3002 \u6839\u636eCRS\u7684\u89c4\u5b9a\uff0c\u91d1\u878d\u673a\u6784\u5e94\u6536\u96c6\u5916\u56fd\u5f00\u6237\u4eba\u7684\u8d22\u52a1\u4fe1\u606f\u548c\u4e2a\u4eba\u4fe1\u606f\uff0c\u5e76\u5c06\u4fe1\u606f\u5171\u4eab\u7ed9\u8be5\u5f00\u6237\u4eba\u5e94\u7eb3\u7a0e\u5730\u7684\u653f\u5e9c\u3002<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[4504,3569],"tags":[5856,5861,5859],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/posts\/11975"}],"collection":[{"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/comments?post=11975"}],"version-history":[{"count":6,"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/posts\/11975\/revisions"}],"predecessor-version":[{"id":12008,"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/posts\/11975\/revisions\/12008"}],"wp:attachment":[{"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=11975"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/categories?post=11975"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/tags?post=11975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}