{"id":11974,"date":"2018-05-11T16:06:27","date_gmt":"2018-05-11T08:06:27","guid":{"rendered":"https:\/\/www.pamirlaw.com\/%e6%9c%aa%e5%88%86%e9%a1%9e\/%e9%97%9c%e6%96%bc%e5%85%b1%e5%90%8c%e7%94%b3%e5%a0%b1%e6%ba%96%e5%89%87%e7%9a%84-%e5%b8%b8%e8%a6%8b%e5%95%8f%e9%a1%8c\/"},"modified":"2019-06-03T13:45:33","modified_gmt":"2019-06-03T05:45:33","slug":"common-reporting-standard-crs-faq","status":"publish","type":"post","link":"https:\/\/www.pamirlaw.com\/zh-hant\/faq-zht\/common-reporting-standard-crs-faq\/","title":{"rendered":"\u95dc\u65bcCRS\u5171\u540c\u7533\u5831\u6e96\u5247\u7684\u5e38\u898b\u554f\u984c"},"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; text_text_shadow_blur_strength=&#8221;text_text_shadow_style,%91object Object%93&#8243; link_text_shadow_horizontal_length=&#8221;link_text_shadow_style,%91object Object%93&#8243; link_text_shadow_vertical_length=&#8221;link_text_shadow_style,%91object Object%93&#8243; link_text_shadow_blur_strength=&#8221;link_text_shadow_style,%91object Object%93&#8243; ul_text_shadow_horizontal_length=&#8221;ul_text_shadow_style,%91object Object%93&#8243; ul_text_shadow_vertical_length=&#8221;ul_text_shadow_style,%91object Object%93&#8243; ul_text_shadow_blur_strength=&#8221;ul_text_shadow_style,%91object Object%93&#8243; ol_text_shadow_horizontal_length=&#8221;ol_text_shadow_style,%91object Object%93&#8243; ol_text_shadow_vertical_length=&#8221;ol_text_shadow_style,%91object Object%93&#8243; ol_text_shadow_blur_strength=&#8221;ol_text_shadow_style,%91object Object%93&#8243; quote_text_shadow_horizontal_length=&#8221;quote_text_shadow_style,%91object Object%93&#8243; quote_text_shadow_vertical_length=&#8221;quote_text_shadow_style,%91object Object%93&#8243; quote_text_shadow_blur_strength=&#8221;quote_text_shadow_style,%91object Object%93&#8243; header_text_shadow_horizontal_length=&#8221;header_text_shadow_style,%91object Object%93&#8243; header_text_shadow_vertical_length=&#8221;header_text_shadow_style,%91object Object%93&#8243; header_text_shadow_blur_strength=&#8221;header_text_shadow_style,%91object Object%93&#8243; header_2_text_shadow_horizontal_length=&#8221;header_2_text_shadow_style,%91object Object%93&#8243; header_2_text_shadow_vertical_length=&#8221;header_2_text_shadow_style,%91object Object%93&#8243; header_2_text_shadow_blur_strength=&#8221;header_2_text_shadow_style,%91object Object%93&#8243; header_3_text_shadow_horizontal_length=&#8221;header_3_text_shadow_style,%91object Object%93&#8243; header_3_text_shadow_vertical_length=&#8221;header_3_text_shadow_style,%91object Object%93&#8243; header_3_text_shadow_blur_strength=&#8221;header_3_text_shadow_style,%91object Object%93&#8243; header_4_text_shadow_horizontal_length=&#8221;header_4_text_shadow_style,%91object Object%93&#8243; header_4_text_shadow_vertical_length=&#8221;header_4_text_shadow_style,%91object Object%93&#8243; header_4_text_shadow_blur_strength=&#8221;header_4_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_horizontal_length=&#8221;header_5_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_vertical_length=&#8221;header_5_text_shadow_style,%91object Object%93&#8243; header_5_text_shadow_blur_strength=&#8221;header_5_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_horizontal_length=&#8221;header_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_vertical_length=&#8221;header_6_text_shadow_style,%91object Object%93&#8243; header_6_text_shadow_blur_strength=&#8221;header_6_text_shadow_style,%91object Object%93&#8243; z_index_tablet=&#8221;500&#8243;]<\/p>\n<details open=\"\">\n<summary>\u76ee\u9304<\/summary>\n<ol>\n<li><a href=\"#i\">\u4f55\u70ba\u5171\u540c\u7533\u5831\u6e96\u5247\uff1f<\/a><\/li>\n<li><a href=\"#ii\">CRS\u7684\u9810\u671f\u76ee\u7684\u662f\u4ec0\u9ebc\uff1f<\/a><\/li>\n<li><a href=\"#iii\">\u54ea\u4e9b\u570b\u5bb6\u5c07\u53d7\u5230CRS\u7684\u5f71\u97ff\uff1f<\/a><\/li>\n<li><a href=\"#iv\">CRS\u4f55\u6642\u5be6\u65bd\uff1f<\/a><\/li>\n<li><a href=\"#v\">\u54ea\u4e9b\u4eba\u7684\u8cc7\u8a0a\u5c07\u4f9d\u64daCRS\u7684\u898f\u5b9a\u88ab\u5171\u7528\uff1f<\/a><\/li>\n<li><a href=\"#vi\">\u54ea\u4e9b\u8cc7\u8a0a\u5c07\u4f9d\u64daCRS\u7684\u898f\u5b9a\u88ab\u4ea4\u63db\uff1f<\/a><\/li>\n<li><a href=\"#vii\">\u6839\u64daCRS\u7684\u898f\u5b9a\u5c07\u5982\u4f55\u9032\u884c\u8cc7\u8a0a\u50b3\u8f38\uff1f<\/a><\/li>\n<li><a href=\"#viii\">\u4f55\u70ba\u7d93\u5408\u7d44\u7e54\uff1f<\/a><\/li>\n<li><a href=\"#ix\">CRS\u7684\u6cd5\u5f8b\u4f9d\u64da\u662f\u4ec0\u9ebc\uff1f<\/a><\/li>\n<li><a href=\"#x\">\u5be6\u65bdCRS\uff0c\u79c1\u4eba\u8cc7\u8a0a\u7684\u5b89\u5168\u6709\u7121\u4fdd\u969c\uff1f<\/a><\/li>\n<li><a href=\"#xi\">CRS\u8207FATCA\u6709\u4f55\u5340\u5225\uff1f<\/a><\/li>\n<li><a href=\"#xii\">\u6211\u8a72\u5982\u4f55\u4fdd\u8b77\u6211\u7684\u8cc7\u7522\u3001\u96b1\u79c1\u53ca\u6211\u7684\u5bb6\u65cf\uff1f<\/a><\/li>\n<li><a href=\"#xiii\">\u6211\u5982\u4f55\u77ad\u89e3\u95dc\u65bcCRS\u7684\u66f4\u591a\u8cc7\u8a0a\uff1f<\/a><\/li>\n<\/ol>\n<\/details>\n<h3 id=\"i\">1. \u4f55\u70ba\u5171\u540c\u7533\u5831\u6e96\u5247\uff1f<\/h3>\n<p><a href=\"https:\/\/www.pamirlaw.com\/zh-hant\/tailored-solutions-zht\/crs-compliance\/\" target=\"_blank\" title=\"\u5171\u540c\u7533\u5831\u6e96\u5247(CRS)\u5408\u898f\" rel=\"noopener noreferrer\">\u5171\u540c\u7533\u5831\u6e96\u5247\uff08Common Reporting Standard\uff0c\u4e0b\u7a31\u201cCRS\u201d\uff09<\/a>\u662f\u7d93\u6fdf\u5408\u4f5c\u8207\u767c\u5c55\u7d44\u7e54\uff08\u4e0b\u7a31\u201c\u7d93\u5408\u7d44\u7e54\u201d\uff09\u5236\u5b9a\u7684\u653f\u5e9c\u9593\u8cc7\u6599\u6536\u96c6\u8207\u8cc7\u8a0a\u5171\u7528\u8a08\u756b\uff0c\u65e8\u5728\u52a0\u5f37\u5411\u5883\u5916\u79c1\u4eba\u8ca1\u5bcc\u5fb5\u7a05\u3002<\/p>\n<p>\u6839\u64daCRS\u7684\u898f\u5b9a\uff0c\u91d1\u878d\u6a5f\u69cb\u61c9\u6536\u96c6\u5916\u570b\u958b\u6236\u4eba\u7684\u8ca1\u52d9\u8cc7\u8a0a\u548c\u500b\u4eba\u8cc7\u8a0a\uff0c\u4e26\u5c07\u8cc7\u8a0a\u5171\u7528\u7d66\u8a72\u958b\u6236\u4eba\u61c9\u7d0d\u7a05\u5730\u7684\u653f\u5e9c\u3002<\/p>\n<div style=\"padding: 20px; border: 2px solid #818285; background-color: #f5f5f5;\">\u8209\u4f8b\u4e00\uff0c\u4e00\u540d\u4e2d\u570b\u516c\u6c11\u5728\u4e00\u5bb6\u5df4\u62ff\u99ac\u91d1\u878d\u6a5f\u69cb\u958b\u7acb\u4e86\u5e33\u6236\uff0c\u5247\u8a72\u91d1\u878d\u6a5f\u69cb\u61c9\u5c07\u6b64\u4eba\u7684\u8ca1\u52d9\u8cc7\u8a0a\u548c\u500b\u4eba\u8cc7\u8a0a\u544a\u77e5\u4e2d\u570b\u7684\u7a05\u52d9\u90e8\u9580\u3002\u8209\u4f8b\u4e8c\uff0c\u4e00\u500b\u81fa\u7063\u4eba\u5728\u4e2d\u570b\u5927\u9678\u3001\u9999\u6e2f\u3001\u82f1\u5c6c\u7dad\u4eac\u7fa4\u5cf6\u3001\u7f8e\u570b\u6216\u81fa\u7063\u5883\u5916\u4efb\u4f55\u570b\u5bb6\u6216\u5730\u5340\u7684\u91d1\u878d\u6a5f\u69cb\u958b\u7acb\u4e86\u5e33\u6236\uff0c\u5247\u8a72\u91d1\u878d\u6a5f\u69cb\u61c9\u5c07\u6b64\u4eba\u7684\u8ca1\u52d9\u8cc7\u8a0a\u548c\u500b\u4eba\u8cc7\u8a0a\u544a\u77e5\u81fa\u7063\u7684\u7a05\u52d9\u90e8\u9580\u3002<\/div>\n<p>\u7406\u8ca1\u9867\u554f\u3001\u516c\u53f8\u4fe1\u8a17\u5c08\u696d\u4eba\u58eb\u53ca\u5176\u5ba2\u6236\u61c9\u6ce8\u610f\uff0c\u53c3\u8207CRS\u7684\u570b\u5bb6\u548c\u5730\u5340\u61c9\u8a2d\u7acb\u516c\u5171\u4fe1\u8a17\u767b\u8a18\u90e8\u9580\uff0c\u4ee5\u4fbf\u53d7\u8a17\u4eba\u516c\u958b\u62ab\u9732\u4fe1\u8a17\u76f8\u95dc\u4eba\u54e1\u7684\u8eab\u4efd\u548c\u95dc\u9375\u5ba2\u6236\u8cc7\u8a0a\uff0c\u5305\u62ec\u6350\u6b3e\u4eba\u548c\u53d7\u76ca\u4eba\u7684\u8cc7\u8a0a\u3002\u9019\u7a2e\u8cc7\u8a0a\u6536\u96c6\u8207\u5171\u7528\u6a5f\u5236\u5c07\u5c0d\u5168\u7403\u7bc4\u570d\u5167\u7684\u6240\u6709\u4fe1\u8a17\u3001\u57fa\u91d1\u53ca\u985e\u4f3c\u4fe1\u8a17\u7684\u7d44\u7e54\u9069\u7528\u3002<\/p>\n<p>\u64da\u5831\u5c0e\uff0c\u53c3\u8207CRS\u7684\u570b\u5bb6\u548c\u5730\u5340\u4e2d\u6709\u534a\u6578\u5df2\u5efa\u7acb\u5927\u91cf\u8cc7\u6599\u6536\u96c6\u8207\u4fe1\u8a17\u8cc7\u8a0a\u62ab\u9732\u6a5f\u5236\u3002\u4e0a\u500b\u4e16\u7d00\u70ba\u4e16\u4eba\u719f\u77e5\u7684\u5408\u6cd5\u8ca1\u5bcc\u898f\u5283\u6b63\u53d7\u5230\u653f\u5e9c\u9593\u806f\u5408\u7a05\u6536\u884c\u52d5\u7684\u885d\u64ca\u3002\u53c3\u8207CRS\u7684\u570b\u5bb6\u548c\u5730\u5340\u6536\u96c6\u548c\u62ab\u9732\u4fdd\u5bc6\u8cc7\u8a0a\u7121\u9700\u7d93\u904e\u4efb\u4f55\u6cd5\u5f8b\u7a0b\u5e8f\uff0c\u4ea6\u4e0d\u53d7\u9650\u65bc\u4efb\u4f55\u61b2\u6cd5\u6216\u6cd5\u898f\u95dc\u65bc\u96b1\u79c1\u4fdd\u8b77\u7684\u898f\u5b9a\uff1bCRS\u4ee5\u5c0d\u5f85\u9003\u7a05\u8005\u7684\u65b9\u5f0f\u5c0d\u5f85\u6240\u6709\u4fe1\u8a17\u5c08\u696d\u4eba\u58eb\u53ca\u5176\u5ba2\u6236\uff0c\u4ee5\u81f4\u4fb5\u72af\u4e86\u7121\u8f9c\u5bb6\u65cf\u7684\u96b1\u79c1\u4e26\u5371\u5bb3\u5176\u5b89\u5168\u3002<\/p>\n<div style=\"padding: 20px; border: 2px solid #818285; background-color: #f5f5f5;\">\u4f8b\u5982\uff0c\u4e00\u500b\u81fa\u7063\u4eba\u6216\u81fa\u7063\u5bb6\u65cf\u5728\u5916\u570b\u8a2d\u7acb\u4fe1\u8a17\uff0c\u4ee5\u5be6\u73fe\u8cc7\u7522\u4fdd\u503c\uff0c\u4fbf\u65bc\u5be6\u65bd\u7e7c\u4efb\u8a08\u756b\u53ca\u7ba1\u7406\u6148\u5584\u6d3b\u52d5\u2014\u2014\u9019\u4e9b\u90fd\u662f\u8a2d\u7acb\u4fe1\u8a17\u7684\u6b63\u7576\u7406\u7531\u3002\u4f46\u662f\uff0c\u6839\u64daCRS\u7684\u898f\u5b9a\uff0c\u8a72\u4fe1\u8a17\u8a2d\u7acb\u5730\u7684\u76f8\u95dc\u6a5f\u69cb\u9808\u6536\u96c6\u6b64\u4eba\u7684\u8ca1\u52d9\u8cc7\u8a0a\u4e26\u5171\u7528\u7d66\u81fa\u7063\u7684\u7a05\u6536\u90e8\u9580\uff0c\u5982\u540c\u5c0d\u5f85\u9003\u7a05\u8005\u4e00\u6a23\u3002\u9019\u7a2e\u8cc7\u8a0a\u6536\u96c6\u548c\u62ab\u9732\u6a5f\u5236\u5c07\u9069\u7528\u65bc\u4efb\u4f55\u8a2d\u7acb\u4fe1\u8a17\u3001\u57fa\u91d1\u6216\u985e\u4f3c\u4e8e\u4fe1\u8a17\u7684\u7406\u8ca1\u5b89\u6392\u7684\u4eba\uff0c\u4e0d\u8ad6\u5176\u570b\u7c4d\u70ba\u4f55\u3002<\/div>\n<h3 id=\"ii\">2. CRS\u7684\u9810\u671f\u76ee\u7684\u662f\u4ec0\u9ebc\uff1f<\/h3>\n<p>\u7d93\u5408\u7d44\u7e54\u65bc2014\u5e74\u516c\u4f48CRS\u9019\u4e00\u65b0\u7684\u7a05\u6536\u6e96\u5247\uff0c\u65e8\u5728\u652f\u6301\u5168\u7403\u653f\u5e9c\u5354\u540c\u52aa\u529b\u6539\u9032\u8de8\u5883\u7a05\u6536\u5408\u898f\uff0c\u4e26\u6253\u64ca\u6d77\u5916\u9003\u7a05\u3001\u6d17\u9322\u548c\u6050\u6016\u878d\u8cc7\u884c\u70ba\u3002\u570b\u5bb6\u548c\u5730\u5340\u4e4b\u9593\u6bcf\u5e74\u7cfb\u7d71\u5316\u5730\u4e92\u901a\u7d0d\u7a05\u4eba\u8cc7\u8a0a\uff0c\u6709\u52a9\u65bc\u5168\u7403\u7a05\u52d9\u90e8\u9580\u53ca\u6642\u638c\u63e1\u8207\u7a05\u6536\u9055\u6cd5\u884c\u70ba\u6709\u95dc\u7684\u91cd\u8981\u8cc7\u8a0a\u3002<\/p>\n<p>\u7d93\u5408\u7d44\u7e54\u8072\u7a31\u7684CRS\u76ee\u7684\u8868\u9762\u4e0a\u770b\u4f3c\u5408\u7406\uff0c\u4f46\u4e8b\u5be6\u662f\uff0cCRS\u5c0d\u7121\u8f9c\u516c\u6c11\u548c\u5e33\u6236\u6301\u6709\u4eba\u7684\u5b89\u5168\u5e36\u4f86\u4e86\u6975\u5927\u98a8\u96aa\uff0c\u56e0\u5176\u5411\u53c3\u8207CRS\u7684\u653f\u5e9c\u53ca\u6f5b\u5728\u7684\u99ed\u5ba2\u63d0\u4f9b\u4e86\u6feb\u7528\u79c1\u4eba\u8ca1\u52d9\u8cc7\u8a0a\u548c\u500b\u4eba\u8cc7\u8a0a\u7684\u6a5f\u6703\u3002\u653f\u5e9c\u6536\u96c6\u5927\u91cf\u7121\u8f9c\u516c\u6c11\u53ca\u5e33\u6236\u6301\u6709\u4eba\u7684\u8cc7\u8a0a\uff0c\u5373\u5c07\u9019\u4e9b\u4eba\u53ca\u5176\u79c1\u4eba\u8cc7\u8a0a\u7f6e\u65bc\u4e0d\u5fc5\u8981\u7684\u98a8\u96aa\u4e4b\u4e2d\u3002\u5f9e\u4ee5\u5f80\u4f86\u770b\uff0c\u5728\u9810\u9632\u5927\u898f\u6a21\u96b1\u79c1\u4fb5\u72af\u548c\u8eab\u4efd\u8cc7\u8a0a\u5931\u7aca\u4ee5\u4fdd\u8b77\u8cc7\u8a0a\u4e0d\u88ab\u6d29\u9732\u3001\u6feb\u7528\u6216\u88ab\u99ed\u5ba2\u653b\u64ca\u65b9\u9762\uff0c\u653f\u5e9c\u548c\u91d1\u878d\u6a5f\u69cb\u9bae\u6709\u51fa\u8272\u7684\u8868\u73fe\u3002\u4f8b\u5982\uff0c\u904e\u53bb\u5341\u5e74\u9593\uff0c\u5728\u7f8e\u570b\u6709\u6578\u767e\u842c\u9280\u884c\u5ba2\u6236\u3001\u7d0d\u7a05\u4eba\u53ca\u793e\u4fdd\u53d7\u76ca\u4eba\u7684\u8ca1\u52d9\u8cc7\u8a0a\u906d\u99ed\u5ba2\u653b\u64ca\u6216\u7834\u58de\u3002<\/p>\n<h3 id=\"iii\">3. \u54ea\u4e9b\u570b\u5bb6\u5c07\u53d7\u5230CRS\u7684\u5f71\u97ff\uff1f<\/h3>\n<p>\u622a\u81f32016\u5e747\u670826\u65e5\uff0c\u5df2\u6709101\u500b\u570b\u5bb6\u548c\u5730\u5340\u627f\u8afe\u65bc2018\u5e74<sup><a id=\"ref1\" href=\"#fn1\">1<\/a><\/sup>\u4e4b\u524d\u57f7\u884cCRS\u3002\u7c3d\u5b57\u52a0\u5165CRS\u7684\u570b\u5bb6\u548c\u5730\u5340\u4e2d\uff0c\u8d85\u904e\u534a\u6578\u5df2\u901a\u904e\u570b\u5167\u7acb\u6cd5\u4ee5\u53c3\u8207\u5168\u7403\u7a05\u6536\u8cc7\u8a0a\u81ea\u52d5\u4ea4\u63db\uff0c\u8d85\u904e\u56db\u5206\u4e4b\u4e00\u5df2\u5177\u5099\u57f7\u884cCRS\u7684\u6240\u6709\u5148\u6c7a\u689d\u4ef6\u3002<\/p>\n<p>(\u95dc\u65bc<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\">\u53c3\u8207CRS\u7684\u570b\u5bb6\u548c\u5730\u5340\u7684\u6700\u65b0\u540d\u55ae<\/a>\uff0c\u8acb\u53c3\u898b\u7d93\u5408\u7d44\u7e54\u7db2\u7ad9\u7684\u76f8\u95dc\u5716\u8868\u3002)<\/p>\n<h3 id=\"iv\">4. CRS\u4f55\u6642\u5be6\u65bd\uff1f<\/h3>\n<p>\u7d04\u670950\u500b\u570b\u5bb6\u548c\u5730\u5340\uff08CRS\u7684\u201c\u65e9\u671f\u63a1\u7528\u8005\u201d\uff09\u627f\u8afe\u65bc2017\u5e749\u6708\u57f7\u884c\u9996\u8f2a\u8cc7\u8a0a\u4ea4\u63db\u3002\u7b2c\u4e8c\u8f2a\u8cc7\u8a0a\u4ea4\u63db\u5c07\u65bc2018\u5e749\u6708\u9032\u884c\u3002<\/p>\n<p>(\u95dc\u65bc<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\u570b\u5be6\u65bdCRS\u7684\u6642\u9593\u8868<\/a>\uff0c\u8acb\u53c3\u898b\u7d93\u5408\u7d44\u7e54\u7db2\u7ad9\u7684\u76f8\u95dc\u5716\u8868\u3002)<\/p>\n<h3 id=\"v\">5. \u54ea\u4e9b\u4eba\u7684\u8cc7\u8a0a\u5c07\u4f9d\u64daCRS\u7684\u898f\u5b9a\u88ab\u5171\u7528\uff1f<\/h3>\n<p>CRS\u660e\u78ba\u63d0\u51fa\u4e86\u5169\u7d44\u8981\u6c42\uff0c\u4ee5\u78ba\u5b9a\u54ea\u4e9b\u4eba\u7684\u8cc7\u8a0a\u5c07\u88ab\u6536\u96c6\u548c\u5171\u7528\u3002\u5177\u9ad4\u800c\u8a00\uff0c\u91d1\u878d\u6a5f\u69cb\u9808\u62ab\u9732\u4e0b\u5217\u5e33\u6236\u6301\u6709\u4eba\u7684\u8cc7\u8a0a\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) \u61c9\u88ab\u5831\u544a\u4e4b\u500b\u4eba\uff0c\u5373\u76f8\u95dc\u7ba1\u8f44\u5340\u5167\u7684\u7a05\u52d9\u5c45\u6c11\uff0c\u6216<\/li>\n<li>2) \u76f8\u95dc\u7ba1\u8f44\u5340\u5167\u4efb\u4f55\u61c9\u88ab\u5831\u544a\u4e4b\u500b\u4eba\u6240\u63a7\u5236\u7684\u5be6\u9ad4<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u5176\u4e2d\uff0c\u201c\u7a05\u52d9\u5c45\u6c11\u201d\u6307\u4f9d\u64da\u67d0\u570b\u6cd5\u5f8b\uff0c\u7531\u65bc\u4f4f\u6240\u3001\u5c45\u6240\u3001\u7ba1\u7406\u6a5f\u69cb\u6240\u5728\u5730\u6216\u4efb\u4f55\u5176\u5b83\u985e\u4f3c\u6a19\u6e96\uff0c\u5728\u8a72\u570b\u8ca0\u6709\u7d0d\u7a05\u7fa9\u52d9\u7684\u4eba\u3002\u201c\u76f8\u95dc\u7ba1\u8f44\u5340\u201d\u6307\u300a\u591a\u908a\u4e3b\u7ba1\u7576\u5c40\u5354\u8b70\u300b\uff08\u4e0b\u7a31\u201cMCAA\u201d\uff09\u7684\u7c3d\u5b57\u65b9\u3002MCAA\u662f\u4e00\u500b\u591a\u908a\u6846\u67b6\u5354\u8b70\uff0c\u7528\u4ee5\u8a73\u7d30\u898f\u5b9a\u4ec0\u9ebc\u6642\u5019\u4ea4\u63db\u4ec0\u9ebc\u8cc7\u8a0a<sup><a id=\"ref2\" href=\"#fn2\">2<\/a><\/sup>\u3002<\/p>\n<h3 id=\"vi\">6. \u54ea\u4e9b\u8cc7\u8a0a\u5c07\u4f9d\u64daCRS\u7684\u898f\u5b9a\u88ab\u4ea4\u63db\uff1f<\/h3>\n<p>\u6839\u64daMCAA\u7684\u898f\u5b9a\uff0c\u7576\u67d0\u4eba\u6216\u67d0\u5e33\u6236\u88ab\u8996\u70ba\u61c9\u88ab\u5831\u544a\u4e4b\u4eba\/\u5e33\u6236\uff0c\u5247\u8a72\u61c9\u88ab\u5831\u544a\u4e4b\u500b\u4eba\u7684\u4e0b\u5217\u8cc7\u8a0a\u9808\u88ab\u62ab\u9732\uff1a<\/p>\n<ul>\n<li>\u59d3\u540d<\/li>\n<li>\u5730\u5740<\/li>\n<li>\u5c45\u4f4f\u7ba1\u8f44\u5340<\/li>\n<li>\u7a05\u6536\u8b58\u5225\u865f<\/li>\n<li>\u51fa\u751f\u65e5\u671f<\/li>\n<li>\u51fa\u751f\u5730\u9ede<\/li>\n<li>\u5e33\u865f<\/li>\n<li>\u63d0\u4f9b\u5831\u544a\u7684\u91d1\u878d\u6a5f\u69cb\u7684\u540d\u7a31\u548c\u8b58\u5225\u865f<\/li>\n<li>\u622a\u81f3\u76f8\u95dc\u6b77\u5e74\u5e74\u672b\u7684\u5e33\u6236\u9918\u984d\u6216\u50f9\u503c<\/li>\n<\/ul>\n<p>\u9452\u65bc\u5f88\u591a\u91d1\u878d\u6a5f\u69cb\u901a\u5e38\u90fd\u662f\u901a\u904e\u59d3\u540d\u3001\u51fa\u751f\u65e5\u671f\u548c\u4f4d\u7f6e\u8cc7\u8a0a\u5c0d\u5ba2\u6236\u4f86\u96fb\u6216\u9060\u7aef\u767b\u5165\u9032\u884c\u9a57\u8b49\uff0c\u6709\u4eba\u8a8d\u70ba\uff0c\u6b64\u985e\u8cc7\u8a0a\u5982\u906d\u6d29\u9732\u5c07\u4ee4\u72af\u7f6a\u5206\u5b50\u7684\u5e33\u6236\u8a50\u9a19\u6d3b\u52d5\u66f4\u6613\u5f97\u901e\u3002<\/p>\n<h3 id=\"vii\">7. \u6839\u64daCRS\u7684\u898f\u5b9a\u5c07\u5982\u4f55\u9032\u884c\u8cc7\u8a0a\u50b3\u8f38\uff1f<\/h3>\n<p>\u91d1\u878d\u6a5f\u69cb\u9996\u5148\u61c9\u5f9e\u5e33\u6236\u6301\u6709\u4eba\u8655\u6536\u96c6\u76f8\u95dc\u8cc7\u8a0a\uff0c\u5206\u6790\u4e4b\uff0c\u4ee5\u78ba\u5b9a\u662f\u5426\u61c9\u5c07\u9019\u4e9b\u5e33\u6236\u6301\u6709\u4eba\u7684\u8cc7\u8a0a\u5831\u544a\u7d66\u76f8\u95dc\u653f\u5e9c\u90e8\u9580\u3002\u5982\u4e00\u5bb6\u91d1\u878d\u6a5f\u69cb\u78ba\u5b9a\u61c9\u5171\u7528\u67d0\u500b\u5e33\u6236\u8cc7\u8a0a\uff0c\u5247\u8a72\u91d1\u878d\u6a5f\u69cb\u9808\u4ee5\u6578\u4f4d\u65b9\u5f0f\u5f59\u7de8\u8a72\u5e33\u6236\u6301\u6709\u4eba\u53ca\u5176\u5e33\u6236\u7684\u76f8\u95dc\u8cc7\u8a0a\uff0c\u4e26\u5c07\u5f59\u7de8\u5f8c\u7684\u8cc7\u8a0a\u767c\u81f3\u7576\u5730\u7a05\u52d9\u90e8\u9580\u3002\u7576\u5730\u7a05\u52d9\u90e8\u9580\u6838\u5be6\u6536\u5230\u7684\u8cc7\u8a0a\u5f8c\uff0c\u5c07\u767c\u9001\u6700\u7d42\u5831\u544a\u4e88\u5e33\u6236\u6301\u6709\u4eba\u8ca0\u6709\u7d0d\u7a05\u7fa9\u52d9\u7684\u7ba1\u8f44\u5340\u7684\u7a05\u52d9\u90e8\u9580\u3002\u4f46\u662f\uff0c\u5176\u4e2d\u7684\u8cc7\u8a0a\u50b3\u8f38\u548c\u5171\u7528\u6d41\u7a0b\u662f\u5426\u5b89\u5168\u4e26\u8db3\u4ee5\u9810\u9632\u8cc7\u8a0a\u6d29\u9732\u6216\u88ab\u99ed\u5ba2\u653b\u64ca\uff0c\u5c1a\u6709\u5f85\u89c0\u5bdf\u3002<\/p>\n<p>\u5373\u4f7f\u8cc7\u8a0a\u5728\u50b3\u8f38\u904e\u7a0b\u4e2d\u672a\u906d\u6514\u622a\uff0c\u570b\u5916\u4f3a\u670d\u5668\u6216\u8cc7\u6599\u5eab\u7684\u8cc7\u6599\u5b89\u5168\u4ecd\u7121\u5f9e\u4fdd\u969c\u3002\u904e\u53bb\u5df2\u7d93\u4e0d\u4e4f\u9280\u884c\u548c\u7a05\u52d9\u90e8\u9580\u201c\u5167\u90e8\u4f5c\u6848\u201d\u7aca\u53d6\u8cc7\u6599\u5f97\u901e\u7684\u4e8b\u4ef6\uff1b\u5982\u4eca\u8cc7\u6599\u7684\u6f5b\u5728\u50f9\u503c\u9060\u9ad8\u65bc\u904e\u53bb\uff0c\u767c\u751f\u5229\u76ca\u9a45\u52d5\u7684\u8cc7\u6599\u5931\u7aca\u4e8b\u4ef6\u7684\u53ef\u80fd\u6027\u6c92\u7406\u7531\u4e0d\u5347\u53cd\u964d\u3002<\/p>\n<h3 id=\"viii\">8. \u4f55\u70ba\u7d93\u5408\u7d44\u7e54\uff1f<\/h3>\n<p>\u7d93\u5408\u7d44\u7e54\u6210\u7acb\u65bc1961\u5e74\uff0c\u662f\u4e00\u500b\u653f\u5e9c\u9593\u7d93\u6fdf\u7d44\u7e54\uff0c\u5176\u4f7f\u547d\u662f\u201c\u63a8\u52d5\u6539\u5584\u4e16\u754c\u7d93\u6fdf\u8207\u793e\u6703\u6c11\u751f\u7684\u653f\u7b56\u201d\u3002<\/p>\n<p>\u7d93\u5408\u7d44\u7e54\u5171\u670935\u500b\u6210\u54e1\u570b\uff0c\u5305\u62ec\u7f8e\u570b\u3001\u82f1\u570b\u3001\u6cd5\u570b\u3001\u5fb7\u570b\u3001\u52a0\u62ff\u5927\u548c\u6fb3\u5927\u5229\u4e9e\u7b49\u8af8\u591a\u767c\u9054\u7d93\u6fdf\u9ad4\uff0c\u4e26\u4e14\u8207\u4e2d\u570b\u3001\u5370\u5ea6\u548c\u5df4\u897f\u7b49\u4e3b\u8981\u7684\u65b0\u8208\u7d93\u6fdf\u9ad4\u5efa\u6709\u5bc6\u5207\u7684\u5408\u4f5c\u95dc\u4fc2\u3002CRS\u5c07\u9069\u7528\u65bc\u7d93\u5408\u7d44\u7e54\u7684\u6240\u6709\u6210\u54e1\u570b\u53ca\u9075\u5b88\u7d93\u5408\u7d44\u7e54\u898f\u5b9a\u7684\u570b\u5bb6\u548c\u5730\u5340\uff0c\u5e7e\u4e4e\u6db5\u84cb\u958b\u5c55\u570b\u969b\u5546\u52d9\u6d3b\u52d5\u7684\u6240\u6709\u570b\u5bb6\u548c\u5730\u5340\u3002<\/p>\n<p>\u7d93\u5408\u7d44\u7e54\u7684\u5de5\u4f5c\u7bc4\u570d\u5f88\u5ee3\uff0c\u5f9e\u63d0\u4f9b\u5168\u7403\u8cbf\u6613\u548c\u7d93\u6fdf\u589e\u9577\u65b9\u9762\u7684\u653f\u7b56\u5efa\u8b70\uff0c\u5230\u767c\u4f48\u5404\u7a2e\u4e3b\u984c\uff08\u5b78\u6821\u5236\u5ea6\u3001\u990a\u8001\u91d1\u8a08\u756b\u7b49\uff09\u7684\u7d71\u8a08\u8cc7\u6599\uff0c\u4e0d\u4e00\u800c\u8db3\u3002\u8cab\u7a7f\u7d93\u5408\u7d44\u7e54\u5de5\u4f5c\u7684\u4e3b\u7dda\uff0c\u662f\u201c\u5c0d\u4ee5\u6c11\u4e3b\u5236\u5ea6\u70ba\u4f9d\u8a17\u7684\u5e02\u5834\u7d93\u6fdf\u7684\u627f\u8afe\u548c\u5c0d\u5ee3\u5927\u4eba\u6c11\u5e78\u798f\u7684\u95dc\u6ce8\u201d\u3002<\/p>\n<h3 id=\"ix\">9. CRS\u7684\u6cd5\u5f8b\u4f9d\u64da\u662f\u4ec0\u9ebc\uff1f<\/h3>\n<p>\u8fd120\u5e74\u4f86\uff0c\u7d93\u5408\u7d44\u7e54\u4e00\u76f4\u81f4\u529b\u65bc\u6253\u64ca\u6709\u5bb3\u7684\u7a05\u52d9\u6d3b\u52d5\uff08\u5c24\u5176\u662f\u907f\u7a05\u5929\u5802\uff09\uff0c\u529b\u5716\u5236\u6b62\u9003\u7a05\u884c\u70ba\u548c\u7a05\u52d9\u9055\u898f\u884c\u70ba\u3002<\/p>\n<p>MCAA\u7cfbCRS\u6240\u6709\u53c3\u8207\u65b9\u57fa\u65bc\u300a\u591a\u908a\u7a05\u6536\u5fb5\u7ba1\u4e92\u52a9\u516c\u7d04\u300b\uff08\u4e0b\u7a31\u201c\u516c\u7d04\u201d\uff09\u800c\u7c3d\u8a02\u3002\u7d93\u5408\u7d44\u7e54\u65bc1988\u5e74\u6210\u7acb\u7684\u516c\u7d04\u70ba\u591a\u908a\u81ea\u52d5\u4ea4\u63db\u7a05\u6536\u60c5\u5831\u7684\u505a\u6cd5\u63d0\u4f9b\u4e86\u6cd5\u5f8b\u4f9d\u64da\uff1b\u63db\u8a00\u4e4b\uff0c\u516c\u7d04\u4f7fMCAA\u7684\u5b58\u5728\u6709\u6cd5\u53ef\u4f9d\u3002<\/p>\n<p>\u516c\u7d04\u65e8\u5728\u6839\u64da\u4e0b\u5217\u56db\u9805\u539f\u5247\u7ba1\u5236\u6210\u54e1\u570b\u4e4b\u9593\u7684\u7a05\u6536\u8cc7\u8a0a\u4ea4\u63db\u6d3b\u52d5\uff1a<\/p>\n<ul>\n<li>\u591a\u908a\u6027\uff1a\u70ba\u591a\u570b\u5408\u4f5c\u63d0\u4f9b\u552f\u4e00\u7684\u6cd5\u5f8b\u4f9d\u64da<\/li>\n<li>\u5ee3\u6cdb\u6027\uff1a\u63d0\u4f9b\u91dd\u5c0d\u6240\u6709\u7a05\u7a2e\u7684\u591a\u7a2e\u5408\u4f5c\u5f62\u5f0f<\/li>\n<li>\u9748\u6d3b\u6027\uff1a\u7de0\u7d04\u65b9\u53ef\u4ee5\u5c31\u67d0\u4e9b\u554f\u984c\u4f5c\u51fa\u4fdd\u7559<\/li>\n<li>\u4e00\u81f4\u6027\uff1a\u5354\u8abf\u78ba\u4fdd\u7de0\u7d04\u570b\u6b65\u8abf\u4e00\u81f4\u5730\u57f7\u884c\u516c\u7d04<\/li>\n<\/ul>\n<p>\u76ee\u524d\u5df2\u670998\u500b\u570b\u5bb6\u548c\u5730\u5340\u7c3d\u5b57\u52a0\u5165\u516c\u7d04\uff0c\u627f\u8afe\u5408\u4f5c\u8ffd\u6355\u9003\u7a05\u8005<sup><a id=\"ref3\" href=\"#fn3\">3<\/a><\/sup>\u3002<\/p>\n<h3 id=\"x\">10. \u5982\u5be6\u65bdCRS\uff0c\u79c1\u4eba\u8cc7\u8a0a\u7684\u5b89\u5168\u6709\u7121\u4fdd\u969c\uff1f<\/h3>\n<p>CRS\u8207\u5176\u4ed6\u8cc7\u8a0a\u6536\u96c6\u548c\u4ea4\u63db\u6a5f\u5236\u4e00\u6a23\uff0c\u8457\u529b\u65bc\u6536\u96c6\u548c\u5171\u7528\u5927\u91cf\u79c1\u4eba\u8cc7\u6599\uff0c\u5f9e\u800c\u9020\u6210\u8cc7\u8a0a\u88ab\u6d29\u9732\u6216\u88ab\u99ed\u5ba2\u653b\u64ca\u7684\u98a8\u96aa\u96b1\u60a3\u3002\u8fd1\u5e74\u4f86\uff0c\u91cd\u8981\u8cc7\u8a0a\u5916\u6d29\u7684\u4e8b\u4ef6\u65e5\u76ca\u589e\u591a\u3002InformationIs Beautiful\u7db2\u7ad9\u751a\u81f3\u5275\u5efa\u4e86\u4e00\u500b\u4e92\u52d5\u5716\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\u767c\u751f\u7684\u91cd\u5927\u8cc7\u6599\u5916\u6d29\u4e8b\u4ef6<\/a>\u3002<\/p>\n<p>\u653f\u5e9c\u3001\u91d1\u878d\u6a5f\u69cb\u548c\u516c\u53f8\u662f\u99ed\u5ba2\u653b\u64ca\u8cc7\u6599\u6216\u54e1\u5de5\u6d29\u9732\/\u7aca\u53d6\u8cc7\u6599\u7684\u5e38\u898b\u53d7\u5bb3\u8005\u3002CRS\u4e0d\u4f46\u4e0d\u592a\u53ef\u80fd\u6539\u5584\u9019\u7a2e\u60c5\u6cc1\uff0c\u800c\u4e14\u53ef\u80fd\u589e\u52a0\u767c\u751f\u9019\u7a2e\u60c5\u6cc1\u7684\u98a8\u96aa\uff0c\u539f\u56e0\u6709\u4e09\uff1a\u7b2c\u4e00\uff0c<strong>\u8cc7\u8a0a\u6536\u96c6<\/strong>\u968e\u6bb5\u7684\u98a8\u96aa\u589e\u5927\uff1b\u7b2c\u4e8c\uff0c<strong>\u8cc7\u8a0a\u5b58\u5132<\/strong>\u968e\u6bb5\u7684\u98a8\u96aa\u589e\u5927\uff1b\u7b2c\u4e09\uff0c<strong>\u8cc7\u8a0a\u50b3\u8f38<\/strong>\u968e\u6bb5\u7684\u98a8\u96aa\u589e\u5927\u3002\u79c1\u4eba\u8ca1\u52d9\u8cc7\u8a0a\u5728\u88ab\u6536\u96c6\u3001\u5b58\u5132\u53ca\/\u6216\u50b3\u8f38\u7684\u904e\u7a0b\u4e2d\u96a8\u6642\u53ef\u80fd\u906d\u5230\u99ed\u5ba2\u653b\u64ca\u6216\u88ab\u6d29\u9732\u3002\u99ed\u5ba2\u53ef\u80fd\u5728\u9019\u4e09\u500b\u968e\u6bb5\u7684\u4efb\u4f55\u6700\u8584\u5f31\u74b0\u7bc0\u4e0b\u624b\u3002\u8cc7\u8a0a\u5b58\u5132\u65bc\u8cc7\u8a0a\u767c\u51fa\u7aef\u548c\u8cc7\u8a0a\u63a5\u6536\u7aef\uff0c\u56e0\u6b64\u8cc7\u8a0a\u6536\u96c6\u8655\u548c\u8cc7\u8a0a\u63a5\u6536\u8655\u90fd\u6613\u53d7\u5230\u99ed\u5ba2\u653b\u64ca\u3002<\/p>\n<div style=\"padding: 20px; border: 2px solid #818285; background-color: #f5f5f5;\">\u4f8b\u5982\uff0c\u4e00\u500b\u81fa\u7063\u4eba\u5728\u4e00\u5bb6\u5883\u5916\u91d1\u878d\u6a5f\u69cb\u958b\u7acb\u4e86\u5e33\u6236\uff0c\u7576\u6b64\u4eba\u7684\u8ca1\u52d9\u8cc7\u8a0a\u88ab\u6536\u96c6\u6642\uff0c\u99ed\u5ba2\u53ef\u80fd\u6f5b\u5165\u8a72\u91d1\u878d\u6a5f\u69cb\u7684\u7cfb\u7d71\u640d\u58de\u8cc7\u6599\u3002\u6216\u8005\uff0c\u6b64\u4eba\u7684\u8ca1\u52d9\u8cc7\u8a0a\u4e5f\u53ef\u80fd\u5728\u88ab\u50b3\u9001\u7d66\u81fa\u7063\u7a05\u52d9\u90e8\u9580\u6642\u906d\u6d29\u9732\u3002\u6b64\u5916\uff0c\u76f8\u95dc\u7a05\u52d9\u90e8\u9580\u8207\u5176\u4ed6\u6a5f\u69cb\u6216\u4ed6\u65b9\u5171\u7528\u79c1\u4eba\u8cc7\u6599\u4e5f\u6703\u589e\u5927\u8cc7\u8a0a\u906d\u99ed\u5ba2\u653b\u64ca\u6216\u906d\u6d29\u9732\u7684\u98a8\u96aa\uff0c\u5f9e\u800c\u5c0e\u81f4\u7db2\u8def\u5b89\u5168\u98a8\u96aa\u589e\u5927\u4ee5\u53ca\u8cc7\u6599\u5931\u7aca\u548c\u96b1\u79c1\u906d\u6d29\u9732\u7684\u53ef\u80fd\u589e\u5927\u3002\u5be6\u969b\u4e0a\uff0c\u91dd\u5c0d\u91d1\u878d\u6a5f\u69cb\u3001\u653f\u5e9c\u90e8\u9580\u548c\u79c1\u71df\u516c\u53f8\u7684\u99ed\u5ba2\u653b\u64ca\u65e9\u5df2\u5c62\u898b\u4e0d\u9bae\u3002<\/div>\n<p>\u7d93\u5408\u7d44\u7e54\u5df2\u8a8d\u8b58\u5230\u4fdd\u8b77\u8cc7\u6599\u5b89\u5168\u7684\u91cd\u8981\u6027\uff0c\u4e26\u5df2\u767c\u4f48\u8cc7\u6599\u5b89\u5168\u6e96\u5247\u3002\u4f46\u662f\uff0cCRS\u7684\u53c3\u8207\u570b\u672a\u88ab\u8981\u6c42\u9075\u5b88\u8a72\u6e96\u5247\uff0c\u4e26\u4e14\u53ef\u4ee5\u6839\u64da\u5176\u6163\u65bc\u4f7f\u7528\u7684\u4efb\u4f55\u5354\u8b70\u81ea\u7531\u5730\u7ba1\u7406\u3001\u4fdd\u5b58\u548c\u50b3\u8f38\u8cc7\u6599\u3002\u4e0d\u540c\u7684\u570b\u5bb6\u548c\u5730\u5340\u9069\u7528\u4e0d\u540c\u7684\u8cc7\u6599\u7ba1\u7406\u548c\u50b3\u8f38\u7a0b\u5f0f\u65b9\u9762\u7684\u5b89\u5168\u6e96\u5247\uff0c\u800c\u4e0d\u662f\u5927\u5bb6\u9075\u5b88\u540c\u4e00\u5354\u5b9a\uff0c\u9019\u7a2e\u60c5\u6cc1\u589e\u52a0\u4e86\u8cc7\u6599\u906d\u99ed\u5ba2\u653b\u64ca\u6216\u906d\u6d29\u9732\u7684\u98a8\u96aa\u3002<\/p>\n<p>CRS\u7684101\u500b\u53c3\u8207\u570b\u5bb6\u548c\u5730\u5340\u4e2d\uff0c\u6709\u5f88\u591a\u6839\u672c\u6c92\u6709\u6280\u8853\u5afa\u719f\u7684\u5c08\u696d\u4eba\u54e1\u70ba\u50b3\u8f38\u6216\u63a5\u6536\u7684\u8cc7\u8a0a\u7dad\u8b77\u4e0d\u65b7\u66f4\u65b0\u7684\u5b89\u5168\u7cfb\u7d71\u3002<\/p>\n<h3 id=\"xi\">11. CRS\u8207FATCA\u6709\u4f55\u5340\u5225\uff1f<\/h3>\n<p>2010\u5e74\uff0c\u7f8e\u570b\u91dd\u5c0d\u7d0d\u7a05\u4eba\u5c07\u8ca1\u5bcc\u85cf\u533f\u5728\u6d77\u5916\u7684\u73fe\u8c61\u901a\u904e\u4e86\u300a\u6d77\u5916\u5e33\u6236\u7a05\u6536\u5408\u898f\u6cd5\u6848\u300b\uff08\u4e0b\u7a31\u201cFATCA\u201d\uff09\uff0c\u5176\u57fa\u790e\u662f100\u500b\u96d9\u908a\u8cc7\u8a0a\u5171\u7528\u5354\u5b9a\u3002\u5f88\u591a\u89c0\u5bdf\u8005\u8a8d\u70ba\uff0c\u9452\u65bcCRS\u548cFATCA\u5177\u6709\u5f88\u591a\u76f8\u4f3c\u4e4b\u8655\uff0c\u524d\u8005\u7684\u5236\u5b9a\u53ef\u80fd\u53c3\u8003\u4e86\u5f8c\u8005\u7684\u5167\u5bb9\u3002<\/p>\n<p>\u4f46\u662f\uff0c\u4e8c\u8005\u6709\u4e00\u500b\u91cd\u8981\u7684\u4e0d\u540c\u4e4b\u8655\uff0c\u5373FATCA\u7684\u96d9\u908a\u570b\u969b\u5354\u5b9a\u6709\u5225\u65bcCRS\u7684\u591a\u908a\u570b\u969b\u5354\u8b70\u3002\u524d\u8005\u4f9d\u8cf4\u7684\u662f\u96d9\u908a\u5354\u8b70\uff0c\u6240\u6709\u53c3\u8207\u653f\u5e9c\u50c5\u9808\u8207\u7f8e\u570b\u5171\u7528\u76f8\u95dc\u8cc7\u8a0a\uff1b\u800cCRS\u7684\u591a\u908a\u5354\u8b70\u8981\u6c42\u5728\u6240\u6709\u53c3\u8207\u570b\u4e4b\u9593\u5171\u7528\u8cc7\u8a0a\u3002\u6b63\u662f\u7531\u65bc\u9019\u7a2e\u591a\u908a\u7d50\u69cb\uff0cCRS\u8207FATCA\u76f8\u6bd4\u53ef\u80fd\u5f15\u8d77\u66f4\u56b4\u91cd\u7684\u96b1\u79c1\u6d29\u9732\u3002<\/p>\n<p>FATCA\u548cCRS\u4e4b\u9593\u7684\u53e6\u4e00\u500b\u4e0d\u540c\u4e4b\u8655\u5728\u65bc\u6cd5\u5f8b\u5730\u4f4d\u3002FATCA\u7531\u7576\u9078\u7684\u7f8e\u570b\u7acb\u6cd5\u8005\u8d77\u8349\u548c\u901a\u904e\uff1b\u800cCRS\u7531\u672a\u7d93\u9078\u8209\u7684\u7d93\u5408\u7d44\u7e54\u5b98\u50da\u8d77\u8349\uff0c\u4ed6\u5011\u4e0d\u5c0d\u4efb\u4f55\u516c\u6c11\u6216\u7acb\u6cd5\u6a5f\u69cb\u8ca0\u8cac\u3002\u96d6\u7136CRS\u7684\u53c3\u8207\u65b9\u9808\u5c07CRS\u7684\u5167\u5bb9\u7d0d\u5165\u672c\u570b\u6cd5\u5f8b\uff0c\u4f46\u4ecd\u5c0d\u570b\u5bb6\u4e3b\u6b0a\u53ca\u516c\u773e\u76e3\u7763\u548c\u554f\u8cac\u57fa\u672c\u539f\u5247\u69cb\u6210\u56b4\u91cd\u6311\u6230\u3002<\/p>\n<h3 id=\"xii\">12. \u6211\u8a72\u5982\u4f55\u4fdd\u8b77\u6211\u7684\u8cc7\u7522\u3001\u96b1\u79c1\u53ca\u6211\u7684\u5bb6\u65cf\uff1f<\/h3>\n<p>\u6709\u6b64\u64d4\u6182\u7684\u5bb6\u65cf\u61c9\u8aee\u8a62\u7406\u8ca1\u9867\u554f\uff0c\u4ee5\u77ad\u89e3CRS\u53ef\u80fd\u5e36\u4f86\u7684\u98a8\u96aa\u3002\u4fe1\u8a17\u548c\u57fa\u91d1\u5e33\u6236\u6301\u6709\u4eba\u61c9\u8207\u5176\u9867\u554f\u4e00\u8d77\u8a55\u4f30\u6f5b\u5728\u7684\u98a8\u96aa\u4e26\u5236\u5b9a\u89e3\u6c7a\u65b9\u6848\uff0c\u5f9e\u800c\u5728\u6eff\u8db3CRS\u7684\u8cc7\u8a0a\u62ab\u9732\u8981\u6c42\u7684\u540c\u6642\u4fdd\u8b77\u81ea\u8eab\u7684\u5408\u6cd5\u5229\u76ca\u3002\u53ea\u8981\u63a1\u53d6\u6709\u6548\u3001\u8fc5\u901f\u7684\u884c\u52d5\uff0c\u5c31\u6709\u53ef\u80fd\u505a\u5230\u65e2\u9075\u5b88CRS\u7684\u898f\u5b9a\u53c8\u4e0d\u72a7\u7272\u96b1\u79c1\u3002<\/p>\n<h3 id=\"xiii\">13. \u6211\u5982\u4f55\u77ad\u89e3\u95dc\u65bcCRS\u7684\u66f4\u591a\u8cc7\u8a0a\uff1f<\/h3>\n<ul>\n<li>\u91d1\u878d\u5e33\u6236\u8cc7\u8a0a\u81ea\u52d5\u4ea4\u63dbCRS\u8a73\u8ff0<\/li>\n<li>CRS\u5be6\u65bd\u624b\u518a<\/li>\n<li>CRS\u53c3\u8207\u570b\u5bb6\u548c\u5730\u5340\u540d\u55ae\uff08\u6309\u5be6\u65bd\u65e5\u671f\u6392\u5e8f\uff09<\/li>\n<li>\u7d93\u5408\u7d44\u7e54\u7db2\u7ad9<\/li>\n<li>\u300a\u591a\u908a\u7a05\u6536\u5fb5\u7ba1\u4e92\u52a9\u516c\u7d04\u300b<\/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>\u901a\u7528\u5831\u544a&#8221;\uff08Common Reporting Standard\uff0c\u53c8\u7a31\u201cCRS\u201d\uff09\u662f\u7d93\u6fdf\u5408\u4f5c\u8207\u767c\u5c55\u7d44\u7e54\u5236\u5b9a\u7684\u653f\u5e9c\u9593\u8cc7\u6599\u6536\u96c6\u8207\u8cc7\u8a0a\u5171\u7528\u8a08\u756b\uff0c\u65e8\u5728\u52a0\u5f37\u5411\u5883\u5916\u79c1\u4eba\u8ca1\u5bcc\u5fb5\u7a05\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":[3570,4505],"tags":[5857,5862,5860],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/posts\/11974"}],"collection":[{"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/comments?post=11974"}],"version-history":[{"count":10,"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/posts\/11974\/revisions"}],"predecessor-version":[{"id":12009,"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/posts\/11974\/revisions\/12009"}],"wp:attachment":[{"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/media?parent=11974"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/categories?post=11974"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.pamirlaw.com\/zh-hant\/wp-json\/wp\/v2\/tags?post=11974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}