{"id":12169,"date":"2015-12-15T11:40:31","date_gmt":"2015-12-15T03:40:31","guid":{"rendered":"https:\/\/www.pamirlaw.com\/%e6%9c%aa%e5%88%86%e7%b1%bb\/%e5%8f%b0%e6%b9%be%e4%ba%ba%e7%9a%84%e7%a6%bb%e5%b2%b8%e7%90%86%e8%b4%a2%e8%ae%a1%e5%88%92%e5%b0%86%e8%a2%ab%e9%a2%a0%e8%a6%86-%e5%85%b1%e5%90%8c%e7%94%b3%e6%8a%a5%e5%87%86%e5%88%99\/"},"modified":"2019-06-03T13:49:52","modified_gmt":"2019-06-03T05:49:52","slug":"up-ended-taiwans-offshore-planning-world","status":"publish","type":"post","link":"https:\/\/www.pamirlaw.com\/zh-hans\/articles-zhs\/up-ended-taiwans-offshore-planning-world\/","title":{"rendered":"\u53f0\u6e7e\u4eba\u7684\u79bb\u5cb8\u7406\u8d22\u8ba1\u5212\u5c06\u88ab\u98a0\u8986 &#8211; \u5171\u540c\u7533\u62a5\u51c6\u5219"},"content":{"rendered":"<h2 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title=\"_blank\" href=\"https:\/\/www.pamirlaw.com\/zh-hans\/tailored-solutions-zhs\/gong-tong-shen-bao-biao-zhun-he-gui\/\" target=\"_blank\" rel=\"noopener noreferrer\">CRS (Common Reporting Standard)<\/a>\u6807\u51c6\uff0c\u4ee5\u81ea\u52a8\u4ea4\u6362\u6d89\u7a0e\u4fe1\u606f\u3002\u8fd9\u4e9b\u56fd\u5bb6\u5747\u540c\u610f\u81ea\u52a8\u6536\u96c6\u6301\u6709\u8be5\u56fd\u8d26\u6237\u7684\u4eba\u5458\u7684\u8d22\u52a1\u4fe1\u606f\u5e76\u5171\u4eab\u7ed9CRS\u6807\u51c6\u7684\u5176\u4ed6\u7b7e\u7ea6\u56fd\u653f\u5e9c\u3002\u636e\u9884\u671f\uff0c\u5168\u7403\u591a\u6570\u56fd\u5bb6\u90fd\u5c06\u52a0\u5165CRS\uff0c\u53ef\u80fd\u7684\u4f8b\u5916\u5305\u62ec\u671d\u9c9c\u53ca\u5c11\u6570\u51e0\u4e2a\u7ecf\u6d4e\u603b\u91cf\u5c0f\u4e14\u4ee5\u56fd\u5185\u5e02\u573a\u4e3a\u4e3b\u7684\u56fd\u5bb6\u3002\u867d\u7136\u53f0\u6e7e\u5c1a\u672a\u6b63\u5f0f\u52a0\u5165CRS\uff0c\u4e13\u5bb6\u4e00\u81f4\u8ba4\u4e3a\uff0c\u8feb\u4e8eCRS\u7b7e\u7ea6\u56fd\u7684\u65bd\u538b\uff0c\u53f0\u6e7e\u8fdf\u65e9\u90fd\u4f1a\u52a0\u5165\u5e76\u9075\u5b88CRS\uff0c\u6bd5\u7adf\u53f0\u6e7e\u7ecf\u6d4e\u7684\u56fd\u9645\u5316\u7a0b\u5ea6\u5df2\u5f88\u9ad8\u3002\u52a0\u5165CRS\u540e\uff0c\u53f0\u6e7e\u653f\u5e9c\u5c06\u4eceCRS\u6807\u51c6\u5176\u4ed6\u7b7e\u7ea6\u56fd\u7684\u653f\u5e9c\u548c\u94f6\u884c\u5904\uff08\u5305\u62ec96\u4e2a\u56fd\u5bb6\u548c\u5730\u533a\uff0c\u4f8b\u5982\u82f1\u56fd\u6d77\u5916\u9886\u571f\u3001\u9999\u6e2f\u3001\u7f8e\u56fd\u548c\u65b0\u52a0\u5761\uff09\u81ea\u52a8\u83b7\u5f97\u5176\u516c\u6c11\u5728\u8fd9\u4e9b\u56fd\u5bb6\u548c\u5730\u533a\u7684\u8d22\u52a1\u3001\u5b58\u6b3e\u3001\u8bc1\u5238\u548c\u94f6\u884c\u4e1a\u52a1\u4fe1\u606f\u3002<\/p>\n<p>\u622a\u81f3\u76ee\u524d\uff0c\u5df2\u670950\u591a\u4e2a\u56fd\u5bb6\u7b7e\u7f72\u4e86\u81ea\u52a8\u4ea4\u6362\u7a0e\u6536\u60c5\u62a5\u7684\u5168\u7403\u534f\u8bae\u2014\u2014\u300a\u591a\u8fb9\u4e3b\u7ba1\u5f53\u5c40\u534f\u5b9a\u300b\u3002\u8be5\u534f\u5b9a\u6709\u671b\u6210\u4e3a\u6267\u884cCRS\u7684\u5168\u7403\u6027\u673a\u5236\uff0c\u5c06\u5bf9\u73b0\u884c\u7684\u5404\u79cd\u56fd\u5bb6\u95f4\u53cc\u8fb9\u4fe1\u606f\u5171\u4eab\u534f\u8bae\u8d77\u5230\u8865\u5145\u4f5c\u7528\u3002<\/p>\n<h2>CRS\u65b0\u6807\u51c6\u4fb5\u72af\u9690\u79c1\u6743<\/h2>\n<p>CRS\u65b0\u6807\u51c6\u53ef\u8c13\u5bf9\u73b0\u884c\u79c1\u4eba\u7406\u8d22\u673a\u5236\u7684\u6700\u5927\u6311\u6218\u3002\u5f88\u591a\u5bcc\u6709\u5bb6\u5ead\u51fa\u4e8e\u8d22\u52a1\u548c\u4eba\u8eab\u5b89\u5168\u7684\u8003\u8651\u5c06\u8d44\u4ea7\u653e\u7f6e\u5728\u6bcd\u56fd\u4e4b\u5916\uff0c\u800c\u6d89\u7a0e\u4fe1\u606f\u81ea\u52a8\u4ea4\u6362\u5c06\u4f7f\u8fd9\u4e9b\u5bb6\u5ead\u7684\u8d22\u5bcc\u548c\u5b89\u5168\u9762\u4e34\u98ce\u9669\u3002<\/p>\n<p>\u7ecf\u5408\u7ec4\u7ec7\u58f0\u79f0\uff0cCRS\u6807\u51c6\u4e0b\u518d\u65e0\u907f\u7a0e\u4e4b\u5904\u3002\u8be5\u7ec4\u7ec7\u8bd5\u56fe\u8ba9\u4eba\u4eec\u76f8\u4fe1\uff0c\u53ea\u6709\u72af\u7f6a\u5206\u5b50\u624d\u9700\u8981\u9690\u79c1\u3002\u8fd9\u79cd\u9519\u8bef\u7684\u903b\u8f91\u5728\u5386\u53f2\u4e0a\u88ab\u72ec\u88c1\u3001\u5e72\u9884\u578b\u7684\u653f\u5e9c\u91c7\u7528\u3002\u4e8b\u5b9e\u4e0a\uff0c\u9690\u79c1\u6743\u5728\u8054\u5408\u56fd\u300a\u4e16\u754c\u4eba\u6743\u5ba3\u8a00\u300b\u7b2c12\u6761\u4e2d\u88ab\u5b9a\u4e3a\u4e00\u9879\u57fa\u672c\u4eba\u6743\uff0c\u800c\u4e14\u51e0\u4e4e\u5728\u6240\u6709\u6cd5\u5f8b\u4f53\u7cfb\u4e2d\u90fd\u53d7\u5230\u4fdd\u62a4\u3002<\/p>\n<p>CRS\u6807\u51c6\u672a\u5b9e\u65bd\u65f6\uff0c\u5f88\u591a\u56fd\u5bb6\u548c\u5730\u533a\u5bf9\u5883\u5916\u79c1\u4eba\u8d22\u5bcc\u548c\u623f\u4ea7\u89c4\u5212\u53f8\u7a7a\u89c1\u60ef\uff0c\u4f46CRS\u5b9e\u65bd\u540e\uff0c\u8fd9\u4e9b\u56fd\u5bb6\u548c\u5730\u533a\u4e0d\u518d\u662f\u4fdd\u62a4\u9690\u79c1\u7684\u5b89\u5168\u6e2f\u3002\u4f8b\u5982\uff0c\u82f1\u56fd\uff08\u5305\u62ec\u82f1\u56fd\u6d77\u5916\u9886\u571f<sup><a id=\"ref2\" href=\"#fn2\">2<\/a><\/sup>) \u548c\u65b0\u897f\u5170<a id=\"ref3\" href=\"#fn3\">3<\/a> \u7b49\u56fd\u5bb6\u548c\u5730\u533a\u5df2\u5f00\u59cb\u5b9e\u65bd\u53d7\u6258\u4eba\u767b\u8bb0\u4e14\u5f3a\u5236\u62ab\u9732\u8d44\u4ea7\u6240\u6709\u4eba\u548c\u53d7\u76ca\u4eba\uff0c\u800c\u8fd9\u4e9b\u4fe1\u606f\u5728\u8fc7\u53bb\u5c5e\u4e8e\u53d7\u4fdd\u62a4\u7684\u9690\u79c1\u8303\u7574\u3002\u8fd9\u4e5f\u610f\u5473\u7740\uff0c\u5728CRS\u6807\u51c6\u4e0b\uff0c\u4fe1\u6258\u3001\u53cc\u91cd\u4fe1\u6258\u4ee5\u53ca\u901a\u8fc7\u63a7\u80a1\u516c\u53f8\u8fdb\u884c\u4fe1\u6258\u8fd9\u4e9b\u8fc7\u53bb\u4e3b\u8981\u7684\u7406\u8d22\u624b\u6bb5\uff0c\u5c06\u65e0\u6cd5\u7ee7\u7eed\u63d0\u4f9b\u91cd\u8981\u7684\u9690\u79c1\u4fdd\u62a4\u3002<\/p>\n<h2>\u9762\u4e34\u7684\u6311\u6218<\/h2>\n<p>\u65e2\u9075\u5b88CRS\u65b0\u6807\u51c6\uff0c\u53c8\u4fdd\u62a4\u5408\u6cd5\u5bb6\u5ead\u6295\u8d44\u96c6\u56e2\u7684\u9690\u79c1\uff0c\u8fd9\u662f\u6bcf\u4e2a\u6295\u8d44\u8005\u548c\u5bb6\u65cf\u96c6\u56e2\u5e0c\u671b\u5728\u672a\u6765\u51e0\u5e74\u5b9e\u73b0\u7684\u5e73\u8861\u72b6\u6001\u3002\u62e5\u6709\u6d77\u5916\u5b58\u6b3e\u7684\u53f0\u6e7e\u50a8\u6237\u5e94\u8ba4\u8bc6\u5230\u4e0e\u7a0e\u6536\u6709\u5173\u7684\u8f90\u5c04\u5168\u7403\u7684\u6cd5\u5f8b\u53d8\u5316\uff0c\u5e76\u5f00\u59cb\u7814\u7a76\u6700\u4f73\u7684\u5408\u89c4\u65b9\u6cd5\uff1b\u91cd\u89c6\u9690\u79c1\u7684\u6295\u8d44\u5bb6\u5ead\u5219\u5e94\u6839\u636e\u53d8\u5316\u7740\u7684\u7a0e\u6536\u73af\u5883\u68c0\u89c6\u548c\u8c03\u6574\u4ed6\u4eec\u7684\u6295\u8d44\u7ed3\u6784\u3002<\/p>\n<p><a class=\"et_pb_button\" title=\"\u5171\u540c\u7533\u62a5\u51c6\u5219(CRS)\u5408\u89c4\" href=\"https:\/\/www.pamirlaw.com\/zh-hans\/tailored-solutions-zhs\/gong-tong-shen-bao-biao-zhun-he-gui\/\" rel=\"noopener noreferrer\">\u5171\u540c\u7533\u62a5\u51c6\u5219(CRS)\u5408\u89c4\u670d\u52a1<\/a><\/p>\n<hr \/>\n<p><small><br \/>\n<sup id=\"fn1\">1. <a title=\"CRS by Jurisdiction\" href=\"http:\/\/www.oecd.org\/tax\/automatic-exchange\/crs-implementation-and-assistance\/crs-by-jurisdiction\/crs-by-jurisdiction-2018.htm\" target=\"-blank\" rel=\"nofollow noreferrer noopener\">CRS by Jurisdiction<\/a><a title=\"Jump back to footnote 1 in the text.\" href=\"#ref1\">.\u2934<\/a><\/sup><\/small><br \/>\n<sup id=\"fn2\">2. <a title=\"Offshore Structures and The Register of People with Significant Control - The PSC Register\" href=\"https:\/\/www.ogier.com\/publications\/the-register-of-people-with-signifiant-control\" target=\"-blank\" rel=\"nofollow noreferrer noopener\">Offshore Structures and The Register of People with Significant Control &#8211; The PSC Register<\/a><a title=\"Jump back to footnote 2 in the text.\" href=\"#ref2\">.\u2934<\/a><\/sup><br \/>\n<sup id=\"fn3\">3. <a title=\"Trustees take note: FATCA and the family trust\" href=\"http:\/\/www.lexology.com\/library\/detail.aspx?g=1630993f-1552-4ae4-b0d5-c9b41075bd84\" target=\"-blank\" rel=\"nofollow noreferrer noopener\">Trustees take note: FATCA and the family trust<\/a><a title=\"Jump back to footnote 3 in the text.\" href=\"#ref3\">.\u2934<\/a><\/sup><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5982\u679c\u53f0\u6e7e\u8feb\u4e8e\u538b\u529b\u52a0\u5165\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\uff08\u201c\u7ecf\u5408\u7ec4\u7ec7\u201d\uff09\u5168\u7403\u91d1\u878d\u8d26\u6237\u6d89\u7a0e\u4fe1\u606f\u81ea\u52a8\u4ea4\u6362\u65b0\u6807\u51c6\uff08CRS\u6807\u51c6\uff09\uff0c\u53f0\u6e7e\u653f\u5e9c\u5c06\u4ece96\u4e2a\u56fd\u5bb6\u7684\u653f\u5e9c\u548c\u94f6\u884c\u5904\u81ea\u52a8\u83b7\u5f97\u8fd9\u4e9b\u56fd\u5bb6\u516c\u6c11\u7684\u8d22\u52a1\u3001\u5b58\u6b3e\u3001\u8bc1\u5238\u548c\u94f6\u884c\u4e1a\u52a1\u4fe1\u606f\u3002<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_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":[5856,5873,5861,5859],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/posts\/12169"}],"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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/comments?post=12169"}],"version-history":[{"count":3,"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/posts\/12169\/revisions"}],"predecessor-version":[{"id":12172,"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/posts\/12169\/revisions\/12172"}],"wp:attachment":[{"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=12169"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/categories?post=12169"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hans\/wp-json\/wp\/v2\/tags?post=12169"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}