[et_pb_section bb_built=”1″ inner_width=”auto” inner_max_width=”none”][et_pb_row][et_pb_column type=”4_4″][et_pb_text _builder_version=”3.22.7″ text_text_shadow_horizontal_length=”text_text_shadow_style,%91object Object%93″ text_text_shadow_vertical_length=”text_text_shadow_style,%91object Object%93″ text_text_shadow_blur_strength=”text_text_shadow_style,%91object Object%93″ link_text_shadow_horizontal_length=”link_text_shadow_style,%91object Object%93″ link_text_shadow_vertical_length=”link_text_shadow_style,%91object Object%93″ link_text_shadow_blur_strength=”link_text_shadow_style,%91object Object%93″ ul_text_shadow_horizontal_length=”ul_text_shadow_style,%91object Object%93″ ul_text_shadow_vertical_length=”ul_text_shadow_style,%91object Object%93″ ul_text_shadow_blur_strength=”ul_text_shadow_style,%91object Object%93″ ol_text_shadow_horizontal_length=”ol_text_shadow_style,%91object Object%93″ ol_text_shadow_vertical_length=”ol_text_shadow_style,%91object Object%93″ ol_text_shadow_blur_strength=”ol_text_shadow_style,%91object Object%93″ quote_text_shadow_horizontal_length=”quote_text_shadow_style,%91object Object%93″ quote_text_shadow_vertical_length=”quote_text_shadow_style,%91object Object%93″ quote_text_shadow_blur_strength=”quote_text_shadow_style,%91object Object%93″ header_text_shadow_horizontal_length=”header_text_shadow_style,%91object Object%93″ header_text_shadow_vertical_length=”header_text_shadow_style,%91object Object%93″ header_text_shadow_blur_strength=”header_text_shadow_style,%91object Object%93″ header_2_text_shadow_horizontal_length=”header_2_text_shadow_style,%91object Object%93″ header_2_text_shadow_vertical_length=”header_2_text_shadow_style,%91object Object%93″ header_2_text_shadow_blur_strength=”header_2_text_shadow_style,%91object Object%93″ header_3_text_shadow_horizontal_length=”header_3_text_shadow_style,%91object Object%93″ header_3_text_shadow_vertical_length=”header_3_text_shadow_style,%91object Object%93″ header_3_text_shadow_blur_strength=”header_3_text_shadow_style,%91object Object%93″ header_4_text_shadow_horizontal_length=”header_4_text_shadow_style,%91object Object%93″ header_4_text_shadow_vertical_length=”header_4_text_shadow_style,%91object Object%93″ header_4_text_shadow_blur_strength=”header_4_text_shadow_style,%91object Object%93″ header_5_text_shadow_horizontal_length=”header_5_text_shadow_style,%91object Object%93″ header_5_text_shadow_vertical_length=”header_5_text_shadow_style,%91object Object%93″ header_5_text_shadow_blur_strength=”header_5_text_shadow_style,%91object Object%93″ header_6_text_shadow_horizontal_length=”header_6_text_shadow_style,%91object Object%93″ header_6_text_shadow_vertical_length=”header_6_text_shadow_style,%91object Object%93″ header_6_text_shadow_blur_strength=”header_6_text_shadow_style,%91object Object%93″ z_index_tablet=”500″]<\/p>\n
CRS\u662f\u5168\u7403\u7a0e\u52a1\u548c\u91d1\u878d\u4e3b\u7ba1\u90e8\u95e8\u8fd1\u671f\u4e3a\u6253\u51fb\u7a0e\u6536\u8fdd\u89c4\u884c\u4e3a\uff08\u6d17\u94b1\u3001\u6050\u6016\u4e3b\u4e49\u878d\u8d44\u3001\u9003\u7a0e\u7b49\uff09\u800c\u91c7\u53d6\u4e00\u7cfb\u5217\u56fd\u9645\u8054\u5408\u884c\u52a8\u4e2d\u7684\u4e00\u4f8b\u3002\u4f46\u662f\uff0c\u8fd9\u4e9b\u884c\u52a8\u5c06\u8ffd\u8ba8\u7a0e\u91d1\u53ca\u4e3a\u6b64\u5c55\u5f00\u7684\u6267\u6cd5\u884c\u4e3a\u7f6e\u4e8e\u5176\u4ed6\u793e\u4f1a\u3001\u6cd5\u5f8b\u548c\u7ecf\u6d4e\u8003\u91cf\u56e0\u7d20\u4e4b\u4e0a\uff0c\u5e76\u4e14\u65e0\u89c6\u4e86\u4fe1\u6258\u548c\u57fa\u91d1\u53ef\u4ee5\u7528\u4e8e\u5408\u6cd5\u7528\u9014\uff08\u5bb6\u65cf\u6cbb\u7406\u3001\u8d44\u4ea7\u4fdd\u62a4\u3001\u7ee7\u4efb\u8ba1\u5212\u3001\u516c\u53f8\u6218\u7565\u89c4\u5212\u3001\u9000\u4f11\u8ba1\u5212\u3001\u79fb\u6c11\u524d\u51c6\u5907\u548c\u6148\u5584\u6d3b\u52a8\u7b49\uff09\u8fd9\u4e00\u4e8b\u5b9e\u3002\u6839\u636e\u66f4\u65b0\u4e8e2010\u5e74\u7684\u300a\u7a0e\u6536\u4e8b\u52a1\u591a\u8fb9\u4e3b\u7ba1\u5f53\u5c40\u534f\u8bae\u300b\uff08\u4e0b\u79f0\u201cMCAA\u201d\uff09\u4ee5\u53ca\u540e\u7eed\u51fa\u53f0\u7684\u6b64\u7c7b\u653f\u7b56\uff0c\u5df2\u6709\u8d85\u8fc750\u4e2a\u56fd\u5bb6\u548c\u5730\u533a\u7684\u7a0e\u52a1\u673a\u6784\u627f\u8bfa\u4e92\u52a9\u8ffd\u8e2a\u7a0e\u6536\u8fdd\u89c4\u884c\u4e3a\uff0c\u4ed6\u4eec\u7684\u6253\u51fb\u5bf9\u8c61\u4e0d\u4ec5\u4ec5\u662f\u9003\u7a0e\u72af\uff0c\u8fd8\u5305\u62ec\u5408\u6cd5\u907f\u7a0e\u80051<\/a><\/sup>\u3002<\/p>\n \u67e5\u770b\u53c2\u4e0e\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u5b8c\u6574\u5217\u8868<\/a>\u3002<\/p>\n \u7f8e\u56fd\u51fa\u53f0\u300a\u6d77\u5916\u8d26\u6237\u7a0e\u6536\u5408\u89c4\u6cd5\u6848\u300b\uff08\u4e0b\u79f0\u201cFATCA\u201d\uff0c\u6b64\u6cd5\u6848\u50ac\u751f\u4e86\u6d89\u53ca100\u591a\u4e2a\u56fd\u5bb6\u7684\u8bf8\u591a\u53cc\u8fb9\u6761\u7ea6\uff0c\u8fd9\u4e9b\u53cc\u8fb9\u6761\u7ea6\u8981\u6c42\u53c2\u4e0e\u56fd\u7684\u91d1\u878d\u673a\u6784\u4e0e\u7f8e\u56fd\u653f\u5e9c\u5171\u4eab\u7279\u5b9a\u8d26\u6237\u6301\u6709\u4eba\u7684\u8d22\u52a1\u4fe1\u606f\uff09\u540e\uff0c\u6b64\u7c7b\u8054\u5408\u884c\u52a8\u6108\u53d1\u52bf\u5934\u731b\u8fdb2<\/a><\/sup>\u3002\u9274\u4e8eCRS\u548cFATCA\u5177\u6709\u5f88\u591a\u76f8\u4f3c\u4e4b\u5904\uff0c\u5f88\u591a\u4eba\u5c06\u524d\u8005\u89c6\u4e3a\u540e\u8005\u7684\u5185\u5bb9\u6269\u5c55\u3002\u4f46\u662f\uff0c\u4e8c\u8005\u6709\u4e00\u4e2a\u91cd\u8981\u7684\u4e0d\u540c\u4e4b\u5904\uff0c\u5373FATCA\u91c7\u7528\u53cc\u8fb9\u673a\u5236\uff0c\u800cCRS\u91c7\u7528\u591a\u8fb9\u673a\u5236\u3002CRS\u8981\u6c42\u5728\u6240\u6709\u53c2\u4e0e\u56fd\u4e4b\u95f4\u5171\u4eab\u8d26\u6237\u6301\u6709\u4eba\u7684\u4fe1\u606f\uff0c\u800cFATCA\u7684\u53c2\u4e0e\u56fd\u53ea\u9700\u4e0e\u7f8e\u56fd\u5171\u4eab\u4fe1\u606f\u3002\u8fd9\u4e00\u533a\u522b\u5f71\u54cd\u6df1\u8fdc\uff0c\u4f8b\u5982\uff0c\u6709\u4e9b\u4eba\u6743\u4fdd\u62a4\u65b9\u9762\u8868\u73b0\u7cdf\u7cd5\u7684CRS\u7b7e\u7ea6\u56fd\u7684\u653f\u5e9c\u53ef\u80fd\u5c06\u6536\u96c6\u5230\u7684\u8d22\u52a1\u4fe1\u606f\u7528\u4e8e\u6253\u51fb\u548c\u98a0\u8986\u653f\u6cbb\u5bf9\u624b\u3002<\/p>\n CRS\u53c2\u4e0e\u56fd\u7684\u91d1\u878d\u673a\u6784\u987b\u5c06\u7279\u5b9a\u8d26\u6237\u6301\u6709\u4eba\u7684\u4fe1\u606f\u62a5\u544a\u7ed9\u8fd9\u4e9b\u4eba\u5c45\u4f4f\u56fd\u7684\u7a0e\u52a1\u90e8\u95e8\u3002\u8fd9\u4e9b\u7a0e\u52a1\u90e8\u95e8\u968f\u540e\u5c06\u4fe1\u606f\u5171\u4eab\u7ed9\u8be5\u8d26\u6237\u6301\u6709\u4eba\u4f5c\u4e3a\u7a0e\u6536\u5c45\u6c11\u7684CRS\u5176\u4ed6\u53c2\u4e0e\u56fd\u2014\u2014\u7535\u8bdd\u53f7\u7801\u3001\u6388\u6743\u59d4\u6258\u4e66\u3001\u4f4f\u5740\u6216\u90ae\u5bc4\u5730\u5740\u90fd\u53ef\u4f5c\u4e3a\u5c45\u7559\u8bc1\u636e\u3002\u53c2\u4e0eCRS\u7684\u56fd\u5bb6\u548c\u5730\u533a\u5c06\u8bbe\u7acb\u4fe1\u6258\u767b\u8bb0\u90e8\u95e8\uff0c\u4fe1\u6258\u3001\u57fa\u91d1\u4f1a\u53ca\u7c7b\u4f3c\u7ec4\u7ec7\uff08\u5b83\u4eec\u672c\u8eab\u5c31\u662f\u91d1\u878d\u673a\u6784\uff09\u987b\u5411\u767b\u8bb0\u90e8\u95e8\u62a5\u544a\u59d4\u6258\u4eba\u3001\u53d7\u6258\u4eba\u53ca\u53d7\u76ca\u4eba\u7684\u4fe1\u606f\u3002\u4f8b\u5982\uff0c\u4e00\u652f\u5bb6\u65cf\u4fe1\u6258\u53ef\u80fd\u6709\u6570\u5341\u540d\u53d7\u76ca\u4eba\uff0cCRS\u8981\u6c42\u6536\u96c6\u548c\u5171\u4eab\u4ed6\u4eec\u6240\u6709\u4eba\u7684\u4fe1\u606f\uff0c\u800c\u4ed6\u4eec\u4e2d\u6709\u4e9b\u4eba\u53ef\u80fd\u5e76\u975e\u59d4\u6258\u4eba\u7684\u76f4\u7cfb\u4eb2\u5c5e\uff0c\u53ea\u662f\u540e\u5907\u53d7\u76ca\u4eba\uff0c\u56e0\u6b64\u4ed6\u4eec\u53ef\u80fd\u751a\u81f3\u4e0d\u77e5\u9053\u8fd9\u652f\u4fe1\u6258\u7684\u5b58\u5728\u4e14\u4ece\u672a\u4ece\u4e2d\u83b7\u5f97\u4efb\u4f55\u5229\u76ca\u3002<\/p>\n CRS\u8981\u6c42\u6240\u6709\u53c2\u4e0e\u56fd\u5c06CRS\u7684\u89c4\u5b9a\u7eb3\u5165\u672c\u56fd\u6cd5\u5f8b\u3002\u6240\u6709\u53c2\u4e0e\u56fd\u5747\u627f\u8bfa\u4e8e2017\u5e74\u62162018\u5e74\u542f\u52a8\u4fe1\u606f\u5171\u4eab\u3002\u4ece2017\u5e74\u5f00\u59cb\u9996\u8f6e\u4e92\u6362\u4fe1\u606f\uff08\u53ef\u8ffd\u6eaf\u81f32016\u5e741\u67081\u65e5\uff09\u4e4b\u65e5\u8d77\uff0c\u79bb\u5cb8\u8d26\u6237\u3001\u4fe1\u6258\u3001\u57fa\u91d1\u7684\u65e0\u8f9c\u6301\u6709\u4eba\u53ca\u5176\u5bb6\u5ead\u5c06\u65e0\u6cd5\u63a7\u5236\u5176\u6700\u4e3a\u91cd\u8981\u7684\u79c1\u4eba\u8d22\u52a1\u4fe1\u606f\u5c06\u88ab\u8c01\u63a5\u89e6\u3002\u7531\u4e8e\u7f3a\u4e4f\u5bf9\u653f\u5e9c\u6216\u91d1\u878d\u673a\u6784\u7684\u6709\u529b\u76d1\u7763\u548c\u4fe1\u606f\u4fdd\u62a4\u63aa\u65bd\u4ee5\u53ca\u53ef\u4f9d\u6cd5\u6267\u884c\u7684\u6551\u6d4e\u7528\u4ee5\u9632\u6cbb\u4eba\u8eab\u6216\u8d22\u52a1\u635f\u5931\u6216\u635f\u5bb3\uff0c\u8d26\u6237\u6301\u6709\u4eba\u53ca\u4fe1\u6258\u3001\u57fa\u91d1\u53d7\u76ca\u4eba\u7684\u4e2a\u4eba\u4fe1\u606f\u53ef\u80fd\u906d\u6cc4\u9732\u6216\u6ee5\u7528\u3002\u516c\u5f00\u62ab\u9732\u79c1\u4eba\u8d22\u52a1\u4fe1\u606f\u53ef\u80fd\u7834\u574f\u5f53\u4e8b\u4eba\u7684\u5bb6\u5ead\u5173\u7cfb\u3001\u4e1a\u52a1\u5173\u7cfb\u548c\u793e\u4f1a\u5173\u7cfb\u3002\u5728\u6709\u4e9b\u60c5\u51b5\u4e0b\uff0c\u88ab\u516c\u5f00\u8d22\u52a1\u4fe1\u606f\u8005\u751a\u81f3\u53ef\u80fd\u906d\u5230\u8feb\u5bb3\u3001\u52d2\u7d22\u6216\u7ed1\u67b6\u7b49\u3002<\/p>\n \u4fe1\u6258\u548c\u57fa\u91d1\u6301\u6709\u4eba\u5982\u62c5\u5fc3\u81ea\u8eab\u53ca\u5176\u5bb6\u5ead\u6210\u5458\u7684\u9690\u79c1\u5b89\u5168\u5e94\u54a8\u8be2\u5176\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\u898f\u9075\u5b88CRS\u7684\u89c4\u5b9a<\/a>\u53c8\u4e0d\u727a\u7272\u9690\u79c1\u3002<\/p>\n [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":" \u901a\u8fc7\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\u65b0\u53d1\u5e03\u7684\u5171\u540c\u7533\u62a5\u51c6\u5219\uff08Common Reporting Standard\uff0c\u4e0b\u79f0\u201cCRS\u201d\uff09\uff0c100\u591a\u4e2a\u56fd\u5bb6\u653f\u5e9c\u5c06\u5f97\u4ee5\u83b7\u53d6\u6d77\u5916\u8d26\u6237\u6301\u6709\u4eba\u53ca\u4fe1\u6258\u548c\u57fa\u91d1\u4f1a\u7684\u6240\u6709\u8005\u7684\u4e2a\u4eba\u8d22\u52a1\u4fe1\u606f\u3002\u672c\u6587\u5c06\u63a2\u8ba8CRS\u5e26\u6765\u7684\u4e00\u4e9b\u5f71\u54cd\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":[3583],"tags":[5856,5861],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/posts\/12019"}],"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=12019"}],"version-history":[{"count":5,"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/posts\/12019\/revisions"}],"predecessor-version":[{"id":12133,"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/posts\/12019\/revisions\/12133"}],"wp:attachment":[{"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=12019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/categories?post=12019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/tags?post=12019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n1. http:\/\/www.oecd.org\/ctp\/exchange-of-tax-information\/convention-on-mutual-administrative-assistance-in-tax-matters.htm.\u2934<\/a><\/sup>
\n2. https:\/\/www.treasury.gov\/resource-center\/tax-policy\/treaties\/Pages\/FATCA.aspx.\u2934<\/a><\/sup>
\n<\/small><\/p>\n