{"id":12163,"date":"2015-12-15T11:28:24","date_gmt":"2015-12-15T03:28:24","guid":{"rendered":"https:\/\/www.pamirlaw.com\/%e6%9c%aa%e5%88%86%e9%a1%9e\/%e8%87%ba%e7%81%a3%e4%ba%ba%e7%9a%84%e9%9b%a2%e5%b2%b8%e7%90%86%e8%b2%a1%e8%a8%88%e7%95%ab%e5%b0%87%e8%a2%ab%e9%a1%9b%e8%a6%86\/"},"modified":"2019-06-03T13:49:36","modified_gmt":"2019-06-03T05:49:36","slug":"up-ended-taiwans-offshore-planning-world","status":"publish","type":"post","link":"https:\/\/www.pamirlaw.com\/zh-hant\/articles-zht\/up-ended-taiwans-offshore-planning-world\/","title":{"rendered":"\u81fa\u7063\u4eba\u7684\u96e2\u5cb8\u7406\u8ca1\u8a08\u756b\u5c07\u88ab\u985b\u8986 – \u5171\u540c\u7533\u5831\u6e96\u5247(CRS)"},"content":{"rendered":"

\u5982\u679c\u81fa\u7063\u8feb\u65bc\u58d3\u529b\u52a0\u5165\u7d93\u6fdf\u5408\u4f5c\u8207\u767c\u5c55\u7d44\u7e54\uff08\u201c\u7d93\u5408\u7d44\u7e54\u201d\uff09\u5168\u7403\u91d1\u878d\u5e33\u6236\u6d89\u7a05\u8cc7\u8a0a\u81ea\u52d5\u4ea4\u63db\u65b0\u6a19\u6e96\uff08CRS\u6a19\u6e96\uff09\uff0c\u81fa\u7063\u653f\u5e9c\u5c07\u5f9e96\u500b\u570b\u5bb6\u7684\u653f\u5e9c\u548c\u9280\u884c\u8655\u81ea\u52d5\u7372\u5f97\u9019\u4e9b\u570b\u5bb6\u516c\u6c11\u7684\u8ca1\u52d9\u3001\u5b58\u6b3e\u3001\u8b49\u5238\u548c\u9280\u884c\u696d\u52d9\u8cc7\u8a0a\u3002<\/h2>\n

\u81fa\u7063\u5bb6\u5ead\u548c\u9ad8\u6de8\u503c\u500b\u4eba\u4e00\u76f4\u4ee5\u4f86\u8655\u65bc\u7368\u7279\u7684\u91d1\u878d\u548c\u653f\u6cbb\u74b0\u5883\u4e2d\u3002\u6578\u5341\u5e74\u4f86\uff0c\u81fa\u7063\u4eba\u56db\u8655\u6295\u8cc7\uff0c\u696d\u52d9\u904d\u53ca\u5168\u7403\u3002\u81fa\u7063\u7684\u5168\u7403\u6295\u8cc7\u8005\u6216\u4ee5\u5404\u7a2e\u516c\u53f8\u5f62\u5f0f\u6295\u8cc7\uff0c\u6216\u63a1\u7528\u4ee5\u500b\u4eba\u5bb6\u5ead\u8ca1\u5bcc\u9a45\u52d5\u7684\u4ea4\u6613\u7d50\u69cb\u3002\u64da\u4fe1\uff0c\u96d6\u7136\u81fa\u7063\u7a05\u6cd5\u898f\u5b9a\u81fa\u7063\u5bb6\u5ead\u548c\u6295\u8cc7\u8005\u9808\u5c31\u5176\u5168\u7403\u6536\u5165\u7533\u5831\u7d0d\u7a05\uff0c\u4f46\u5f88\u591a\u6301\u6709\u5883\u5916\u5e33\u6236\u548c\u8cc7\u7522\u8005\u4e26\u672a\u5411\u81fa\u7063\u7a05\u52d9\u90e8\u9580\u5831\u544a\u5883\u5916\u6536\u5165\u6216\u5c31\u5883\u5916\u6536\u5165\u6309\u7167\u81fa\u7063\u7684\u898f\u5b9a\u7d0d\u7a05\u3002\u76ee\u524d\u5c1a\u7121\u91dd\u5c0d\u6b64\u985e\u4e0d\u5408\u898f\u505a\u6cd5\u7684\u8655\u7f70\u6a5f\u5236\uff0c\u4f46\u898f\u907f\u81fa\u7063\u5c0d\u6d77\u5916\u6536\u5165\u548c\u8cc7\u7522\u7684\u8ab2\u7a05\u800c\u4e0d\u53d7\u8655\u7f70\u7684\u60c5\u6cc1\u5c07\u5f88\u5feb\u7d42\u7d50\uff0c\u539f\u56e0\u6709\u4e8c\uff1a<\/strong>.<\/p>\n

\u7b2c\u4e00\uff0c\u81fa\u7063\u7acb\u6cd5\u9662\u65bc2015\u5e7412\u670817\u65e5\u5c0d\u5211\u6cd5\u9032\u884c\u4e86\u4fee\u8a02\uff0c\u898f\u5b9a\u81fa\u7063\u653f\u5e9c\u6709\u6b0a\u6c92\u6536\u4ee5\u72af\u7f6a\u624b\u6bb5\u8b00\u5f97\u6536\u5165\u7684\u6d77\u5916\u516c\u53f8\u7684\u6536\u5165\u548c\u8cc7\u7522\uff0c\u9019\u7a2e\u8655\u7f70\u4e4b\u524d\u50c5\u9069\u7528\u65bc\u81ea\u7136\u4eba\u3002\u5982\u884c\u653f\u9662\u7c3d\u5b57\u6279\u51c6\uff0c\u8a72\u6cd5\u898f\u5c07\u65bc2016\u5e747\u6708\u751f\u6548\u3002\u7acb\u6cd5\u9662\u5df2\u8981\u6c42\u884c\u653f\u9662\u65bc2016\u5e743\u6708\u524d\u5b8c\u6210\u5be9\u6838\u3002<\/p>\n

\u7b2c\u4e8c\uff0c\u4e0d\u5c31\u6d77\u5916\u6536\u5165\u7533\u5831\u7d0d\u7a05\u4e14\u4e0d\u88ab\u8655\u7f70\u7684\u60c5\u6cc1\u5c07\u65bc2016\u5e741\u67081\u65e5\u8d77\u7d42\u7d50\uff0c\u56e0\u91d1\u878d\u8cc7\u8a0a\u81ea\u52d5\u6536\u96c6\u548c\u4ea4\u63db\u7684\u5168\u7403\u6027\u6a5f\u5236\u5c07\u65bc\u8a72\u65e5\u8d77\u5be6\u65bd\u3002\u4f46\u662f\uff0c\u5f88\u591a\u81fa\u7063\u4eba\u9084\u672a\u5bdf\u89ba\u6b63\u5728\u767c\u751f\u4e2d\u5168\u7403\u570b\u969b\u9280\u884c\u3001\u91d1\u878d\u548c\u8ce6\u7a05\u8b8a\u5316\u3002\u986f\u7136\uff0cCRS\u5be6\u65bd\u5f8c\uff0c\u672a\u5c31\u5883\u5916\u6536\u5165\u5411\u81fa\u7063\u7a05\u52d9\u90e8\u9580\u7533\u5831\u7d0d\u7a05\u7684\u81fa\u7063\u4eba\u5c07\u9762\u81e8\u9ad8\u98a8\u96aa\uff1a\u4ed6\u5011\u4e0d\u5408\u898f\u7684\u7a05\u52d9\u884c\u70ba\u6975\u53ef\u80fd\u88ab\u767c\u73fe\uff0c\u4e26\u5c07\u4f9d\u64da\u81fa\u7063\u7a05\u6cd5\u548c\u5211\u6cd5\u627f\u64d4\u76f8\u61c9\u7684\u8cac\u4efb\u3002<\/p>\n

\u767c\u751f\u4e86\u54ea\u4e9b\u8b8a\u5316\uff1f<\/h2>\n

\u8fc4\u4eca\u70ba\u6b62\uff0c\u5df2\u670996\u500b\u570b\u5bb6\u540c\u610f\u57f7\u884c\u7d93\u5408\u7d44\u7e54\u7684CRS (Common Reporting Standard)<\/a>\u6a19\u6e96\uff0c\u4ee5\u81ea\u52d5\u4ea4\u63db\u6d89\u7a05\u8cc7\u8a0a1<\/a><\/sup> \u3002\u9019\u4e9b\u570b\u5bb6\u5747\u540c\u610f\u81ea\u52d5\u6536\u96c6\u6301\u6709\u8a72\u570b\u5e33\u6236\u7684\u4eba\u54e1\u7684\u8ca1\u52d9\u8cc7\u8a0a\u4e26\u5171\u7528\u7d66CRS\u6a19\u6e96\u7684\u5176\u4ed6\u7c3d\u7d04\u570b\u653f\u5e9c\u3002\u64da\u9810\u671f\uff0c\u5168\u7403\u591a\u6578\u570b\u5bb6\u90fd\u5c07\u52a0\u5165CRS\uff0c\u53ef\u80fd\u7684\u4f8b\u5916\u5305\u62ec\u5317\u97d3\u53ca\u5c11\u6578\u5e7e\u500b\u7d93\u6fdf\u7e3d\u91cf\u5c0f\u4e14\u4ee5\u570b\u5167\u5e02\u5834\u70ba\u4e3b\u7684\u570b\u5bb6\u3002\u96d6\u7136\u81fa\u7063\u5c1a\u672a\u6b63\u5f0f\u52a0\u5165CRS\uff0c\u5c08\u5bb6\u4e00\u81f4\u8a8d\u70ba\uff0c\u8feb\u4e8eCRS\u7c3d\u7d04\u570b\u7684\u65bd\u58d3\uff0c\u81fa\u7063\u9072\u65e9\u90fd\u6703\u52a0\u5165\u4e26\u9075\u5b88CRS\uff0c\u7562\u7adf\u81fa\u7063\u7d93\u6fdf\u7684\u570b\u969b\u5316\u7a0b\u5ea6\u5df2\u5f88\u9ad8\u3002\u52a0\u5165CRS\u5f8c\uff0c\u81fa\u7063\u653f\u5e9c\u5c07\u5f9e\u5404CRS\u7c3d\u7d04\u570b\u7684\u653f\u5e9c\u548c\u9280\u884c\u8655\uff08\u5305\u62ec96\u500b\u570b\u5bb6\u548c\u5730\u5340\uff0c\u4f8b\u5982\u82f1\u570b\u6d77\u5916\u9818\u571f\u3001\u9999\u6e2f\u3001\u7f8e\u570b\u548c\u65b0\u52a0\u5761\uff09\u81ea\u52d5\u7372\u5f97\u5176\u516c\u6c11\u5728\u9019\u4e9b\u570b\u5bb6\u548c\u5730\u5340\u7684\u8ca1\u52d9\u3001\u5b58\u6b3e\u3001\u8b49\u5238\u548c\u9280\u884c\u696d\u52d9\u8cc7\u8a0a\u3002<\/p>\n

\u622a\u81f3\u76ee\u524d\uff0c\u5df2\u670950\u591a\u500b\u570b\u5bb6\u7c3d\u7f72\u4e86\u81ea\u52d5\u4ea4\u63db\u6d89\u7a05\u60c5\u5831\u7684\u5168\u7403\u5354\u5b9a\u2014\u2014\u300a\u591a\u908a\u4e3b\u7ba1\u7576\u5c40\u5354\u5b9a\u300b\u3002\u8a72\u5354\u5b9a\u53ef\u671b\u6210\u70ba\u57f7\u884cCRS\u7684\u5168\u7403\u6027\u6a5f\u5236\uff0c\u5c07\u5c0d\u73fe\u884c\u7684\u5404\u7a2e\u570b\u5bb6\u9593\u96d9\u908a\u8cc7\u8a0a\u5171\u7528\u5354\u5b9a\u7522\u751f\u88dc\u5145\u4f5c\u7528\u3002<\/p>\n

CRS\u65b0\u6a19\u6e96\u4fb5\u72af\u96b1\u79c1\u6b0a<\/h2>\n

CRS\u65b0\u6a19\u6e96\u53ef\u8b02\u5c0d\u73fe\u884c\u79c1\u4eba\u7406\u8ca1\u6a5f\u5236\u7684\u6700\u5927\u6311\u6230\u3002\u5f88\u591a\u5bcc\u6709\u5bb6\u5ead\u51fa\u65bc\u8ca1\u52d9\u548c\u4eba\u8eab\u5b89\u5168\u7684\u8003\u616e\u5c07\u8cc7\u7522\u653e\u7f6e\u5728\u6bcd\u570b\u4e4b\u5916\uff0c\u800c\u6d89\u7a05\u8cc7\u8a0a\u81ea\u52d5\u4ea4\u63db\u5c07\u4f7f\u9019\u4e9b\u5bb6\u5ead\u7684\u8ca1\u5bcc\u548c\u5b89\u5168\u9762\u81e8\u98a8\u96aa\u3002<\/p>\n

\u7d93\u5408\u7d44\u7e54\u8072\u7a31\uff0cCRS\u6a19\u6e96\u4e0b\u518d\u7121\u907f\u7a05\u4e4b\u8655\u3002\u8a72\u7d44\u7e54\u8a66\u5716\u8b93\u4eba\u5011\u76f8\u4fe1\uff0c\u53ea\u6709\u72af\u7f6a\u5206\u5b50\u624d\u9700\u8981\u96b1\u79c1\u3002\u9019\u7a2e\u932f\u8aa4\u7684\u908f\u8f2f\u5728\u6b77\u53f2\u4e0a\u88ab\u7368\u88c1\u3001\u5e72\u9810\u578b\u7684\u653f\u5e9c\u63a1\u7528\u3002\u4e8b\u5be6\u4e0a\uff0c\u96b1\u79c1\u6b0a\u5728\u806f\u5408\u570b\u300a\u4e16\u754c\u4eba\u6b0a\u5ba3\u8a00\u300b\u7b2c12\u689d\u4e2d\u88ab\u5b9a\u70ba\u4e00\u9805\u57fa\u672c\u4eba\u6b0a\uff0c\u800c\u4e14\u5e7e\u4e4e\u5728\u6240\u6709\u6cd5\u5f8b\u9ad4\u7cfb\u4e2d\u90fd\u53d7\u5230\u4fdd\u8b77\u3002<\/p>\n

CRS\u6a19\u6e96\u672a\u5be6\u65bd\u6642\uff0c\u5f88\u591a\u570b\u5bb6\u548c\u5730\u5340\u5c0d\u5883\u5916\u79c1\u4eba\u8ca1\u5bcc\u548c\u4e0d\u52d5\u7522\u898f\u5283\u53f8\u7a7a\u898b\u6163\uff0c\u4f46CRS\u5be6\u65bd\u5f8c\uff0c\u9019\u4e9b\u570b\u5bb6\u548c\u5730\u5340\u4e0d\u518d\u662f\u4fdd\u8b77\u96b1\u79c1\u7684\u907f\u98a8\u6e2f\u3002\u4f8b\u5982\uff0c\u82f1\u570b\uff08\u5305\u62ec\u82f1\u570b\u6d77\u5916\u9818\u571f2<\/a><\/sup>) \u548c\u7d10\u897f\u862d3<\/a> \u7b49\u570b\u5bb6\u548c\u5730\u5340\u5df2\u958b\u59cb\u5be6\u65bd\u53d7\u8a17\u4eba\u767b\u8a18\u4e14\u5f37\u5236\u62ab\u9732\u8cc7\u7522\u6240\u6709\u4eba\u548c\u53d7\u76ca\u4eba\uff0c\u800c\u9019\u4e9b\u8cc7\u8a0a\u5728\u904e\u53bb\u5c6c\u65bc\u53d7\u4fdd\u8b77\u7684\u96b1\u79c1\u7bc4\u7587\u3002\u9019\u4e5f\u610f\u5473\u8457\uff0c\u5728CRS\u6a19\u6e96\u4e0b\uff0c\u4fe1\u8a17\u3001\u96d9\u91cd\u4fe1\u8a17\u4ee5\u53ca\u900f\u904e\u63a7\u80a1\u516c\u53f8\u9032\u884c\u4fe1\u8a17\u9019\u4e9b\u904e\u53bb\u4e3b\u8981\u7684\u7406\u8ca1\u624b\u6bb5\uff0c\u5c07\u7121\u6cd5\u7e7c\u7e8c\u63d0\u4f9b\u91cd\u8981\u7684\u96b1\u79c1\u4fdd\u8b77\u3002<\/p>\n

\u9762\u81e8\u7684\u6311\u6230<\/h2>\n

\u65e2\u9075\u5b88CRS\u65b0\u6a19\u6e96\uff0c\u53c8\u4fdd\u8b77\u5408\u6cd5\u5bb6\u5ead\u6295\u8cc7\u96c6\u5718\u7684\u96b1\u79c1\uff0c\u9019\u662f\u6bcf\u500b\u6295\u8cc7\u8005\u548c\u5bb6\u65cf\u96c6\u5718\u5e0c\u671b\u5728\u672a\u4f86\u5e7e\u5e74\u5be6\u73fe\u7684\u5e73\u8861\u72c0\u614b\u3002\u64c1\u6709\u6d77\u5916\u5b58\u6b3e\u7684\u81fa\u7063\u5132\u6236\u61c9\u8a8d\u8b58\u5230\u8207\u7a05\u52d9\u6709\u95dc\u7684\u5168\u7403\u7684\u6cd5\u5f8b\u8b8a\u5316\uff0c\u4e26\u958b\u59cb\u7814\u7a76\u6700\u4f73\u7684\u5408\u898f\u65b9\u6cd5\uff1b\u91cd\u8996\u96b1\u79c1\u7684\u6295\u8cc7\u5bb6\u5ead\u5247\u61c9\u6839\u64da\u8b8a\u5316\u7684\u7a05\u52d9\u74b0\u5883\u6aa2\u8996\u548c\u8abf\u6574\u4ed6\u5011\u7684\u6295\u8cc7\u7d50\u69cb\u3002<\/p>\n

\u5171\u540c\u7533\u5831\u6e96\u5247(CRS)\u5408\u898f\u670d\u52d9<\/a><\/p>\n

\n


\n1. CRS by Jurisdiction<\/a>.\u2934<\/a><\/sup><\/small>
\n2. Offshore Structures and The Register of People with Significant Control – The PSC Register<\/a>.\u2934<\/a><\/sup>
\n3. Trustees take note: FATCA and the family trust<\/a>.\u2934<\/a><\/sup><\/p>\n","protected":false},"excerpt":{"rendered":"

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