{"id":580312,"date":"2023-12-28T03:16:45","date_gmt":"2023-12-28T03:16:45","guid":{"rendered":"https:\/\/proxyelite.info\/glossary\/fatca-foreign-account-tax-compliance-act\/"},"modified":"2023-12-28T03:16:45","modified_gmt":"2023-12-28T03:16:45","slug":"fatca-foreign-account-tax-compliance-act","status":"publish","type":"glossary","link":"https:\/\/proxyelite.info\/cn\/glossary\/fatca-foreign-account-tax-compliance-act\/","title":{"rendered":"FATCA\uff08\u5916\u56fd\u8d26\u6237\u7a0e\u52a1\u5408\u89c4\u6cd5\uff09"},"content":{"rendered":"<h2>\u5173\u4e8e FATCA\uff08\u5916\u56fd\u8d26\u6237\u7a0e\u6536\u5408\u89c4\u6cd5\uff09\u7684\u7b80\u8981\u4fe1\u606f<\/h2>\n<p>FATCA\uff0c\u5373\u300a\u5916\u56fd\u8d26\u6237\u7a0e\u6536\u5408\u89c4\u6cd5\u6848\u300b\uff0c\u662f\u7f8e\u56fd\u653f\u5e9c\u4e3a\u6253\u51fb\u7f8e\u56fd\u516c\u6c11\u548c\u5728\u6d77\u5916\u6301\u6709\u91d1\u878d\u8d44\u4ea7\u7684\u5b9e\u4f53\u9003\u7a0e\u800c\u5236\u5b9a\u7684\u4e00\u9879\u5173\u952e\u7acb\u6cd5\u3002 FATCA \u4e8e 2010 \u5e74\u9881\u5e03\uff0c\u4f5c\u4e3a\u300a\u6062\u590d\u5c31\u4e1a\u7684\u62db\u8058\u6fc0\u52b1 (HIRE) \u6cd5\u6848\u300b\u7684\u4e00\u90e8\u5206\uff0c\u5bf9\u5168\u7403\u91d1\u878d\u673a\u6784\u548c\u4e2a\u4eba\u4ea7\u751f\u4e86\u6df1\u8fdc\u7684\u5f71\u54cd\u3002\u5728\u8fd9\u7bc7\u7efc\u5408\u6587\u7ae0\u4e2d\uff0c\u6211\u4eec\u6df1\u5165\u7814\u7a76\u4e86 FATCA \u7684\u590d\u6742\u6027\uff0c\u63a2\u8ba8\u4e86\u5176\u4e3b\u8981\u7279\u5f81\u3001\u5404\u79cd\u7c7b\u578b\u3001\u5229\u7528\u7387\u3001\u76f8\u5173\u6311\u6218\u548c\u672a\u6765\u524d\u666f\uff0c\u540c\u65f6\u5f3a\u8c03\u4e86\u4ee3\u7406\u670d\u52a1\u5668\u5728\u5176\u5b9e\u65bd\u4e2d\u7684\u76f8\u5173\u6027\u3002<\/p>\n<h2>\u6709\u5173 FATCA\uff08\u5916\u56fd\u8d26\u6237\u7a0e\u52a1\u5408\u89c4\u6cd5\uff09\u7684\u8be6\u7ec6\u4fe1\u606f<\/h2>\n<p>FATCA \u7684\u8bde\u751f\u662f\u7531\u4e8e\u7f8e\u56fd\u653f\u5e9c\u5bf9\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u7684\u79bb\u5cb8\u9003\u7a0e\u884c\u4e3a\u65e5\u76ca\u5173\u6ce8\u3002\u5176\u4e3b\u8981\u76ee\u6807\u662f\u786e\u4fdd\u5728\u7f8e\u56fd\u5883\u5916\u62e5\u6709\u91d1\u878d\u8d26\u6237\u7684\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u5b8c\u5168\u9075\u5b88\u5176\u7eb3\u7a0e\u4e49\u52a1\u3002\u4e3a\u4e86\u5b9e\u73b0\u8fd9\u4e00\u76ee\u6807\uff0cFATCA \u5bf9\u5916\u56fd\u91d1\u878d\u673a\u6784 (FFI) \u63d0\u51fa\u4e86\u4e25\u683c\u7684\u62a5\u544a\u8981\u6c42\uff0c\u5e76\u5bf9\u8fdd\u89c4\u884c\u4e3a\u5904\u4ee5\u4e25\u5389\u5904\u7f5a\u3002<\/p>\n<h3>FATCA\uff08\u5916\u56fd\u8d26\u6237\u7a0e\u6536\u5408\u89c4\u6cd5\u6848\uff09\u4e3b\u8981\u7279\u70b9\u5206\u6790<\/h3>\n<p>FATCA \u7684\u6838\u5fc3\u7279\u70b9\u5305\u62ec\uff1a<\/p>\n<ol>\n<li>\n<p><strong>\u62a5\u544a\u4e49\u52a1<\/strong>\uff1aFFI \u5fc5\u987b\u5411\u7f8e\u56fd\u56fd\u7a0e\u5c40 (IRS) \u62a5\u544a\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u6301\u6709\u7684\u91d1\u878d\u8d26\u6237\u4fe1\u606f\u3002\u8fd9\u5305\u62ec\u8d26\u6237\u4f59\u989d\u3001\u5229\u606f\u3001\u80a1\u606f\u548c\u5176\u4ed6\u6536\u5165\u7684\u8be6\u7ec6\u4fe1\u606f\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u9884\u6263\u7a0e<\/strong>\uff1aFATCA \u5bf9\u5411 FFI \u652f\u4ed8\u7684\u67d0\u4e9b\u4e0d\u7b26\u5408\u62a5\u544a\u8981\u6c42\u7684\u4ed8\u6b3e\u5f81\u6536 30% \u9884\u6263\u7a0e\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u653f\u5e9c\u95f4\u534f\u8bae (IGA)<\/strong>\uff1a\u7f8e\u56fd\u5df2\u4e0e\u591a\u4e2a\u56fd\u5bb6\u7b7e\u8ba2 IGA\uff0c\u4ee5\u4fc3\u8fdb FATCA \u5408\u89c4\u3002\u8fd9\u4e9b\u534f\u8bae\u6982\u8ff0\u4e86\u7a0e\u52a1\u673a\u5173\u4e4b\u95f4\u7684\u4fe1\u606f\u4ea4\u6362\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u8d26\u6237\u6301\u6709\u4eba\u8eab\u4efd\u8bc6\u522b<\/strong>\uff1aFFI \u5fc5\u987b\u8bc6\u522b\u5e76\u8bb0\u5f55\u7f8e\u56fd\u8d26\u6237\u6301\u6709\u4eba\u7684\u8eab\u4efd\uff0c\u8fdb\u4e00\u6b65\u63d0\u9ad8\u900f\u660e\u5ea6\u3002<\/p>\n<\/li>\n<\/ol>\n<h3>FATCA\uff08\u5916\u56fd\u8d26\u6237\u7a0e\u52a1\u5408\u89c4\u6cd5\uff09\u7684\u7c7b\u578b<\/h3>\n<p>FATCA \u6709\u4e24\u79cd\u4e3b\u8981\u7c7b\u578b\uff1a<\/p>\n<ul>\n<li>\n<p><strong>FATCA I<\/strong>\uff1a\u8fd9\u9002\u7528\u4e8e\u7f8e\u56fd\u91d1\u878d\u673a\u6784\uff0c\u5e76\u8981\u6c42\u5b83\u4eec\u62a5\u544a\u5916\u56fd\u8d26\u6237\u6301\u6709\u4eba\u7684\u60c5\u51b5\u3002<\/p>\n<\/li>\n<li>\n<p><strong>FATCA II<\/strong>\uff1a\u8fd9\u6d89\u53ca\u5916\u56fd\u91d1\u878d\u673a\u6784\uff0c\u9700\u8981\u7f8e\u56fd\u8d26\u6237\u6301\u6709\u4eba\u8fdb\u884c\u62a5\u544a\u3002<\/p>\n<\/li>\n<\/ul>\n<p>\u6709\u6548\u5229\u7528 FATCA\uff08\u5916\u56fd\u8d26\u6237\u7a0e\u6536\u5408\u89c4\u6cd5\u6848\uff09\u9700\u8981\u4e86\u89e3\u5176\u5e94\u7528\u5e76\u514b\u670d\u76f8\u5173\u6311\u6218\u3002<\/p>\n<h2>FATCA\uff08\u5916\u56fd\u8d26\u6237\u7eb3\u7a0e\u5408\u89c4\u6cd5\uff09\u7684\u4f7f\u7528\u65b9\u6cd5\u3001\u4f7f\u7528\u4e2d\u51fa\u73b0\u7684\u95ee\u9898\u53ca\u89e3\u51b3\u65b9\u6848<\/h2>\n<h3>FATCA \u7684\u5229\u7528<\/h3>\n<p>FATCA \u53ef\u7528\u4e8e\u591a\u79cd\u76ee\u7684\uff0c\u4f8b\u5982\uff1a<\/p>\n<ul>\n<li>\n<p><strong>\u7a0e\u52a1\u5408\u89c4<\/strong>\uff1a\u786e\u4fdd\u7f8e\u56fd\u6d77\u5916\u7eb3\u7a0e\u4eba\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u56fd\u9645\u900f\u660e\u5ea6<\/strong>\uff1a\u4fc3\u8fdb\u5168\u7403\u91d1\u878d\u4ea4\u6613\u7684\u900f\u660e\u5ea6\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u8de8\u5883\u6295\u8d44<\/strong>\uff1a\u901a\u8fc7\u63d0\u4f9b\u53ef\u9760\u7684\u7a0e\u52a1\u4fe1\u606f\u4fc3\u8fdb\u8de8\u5883\u6295\u8d44\u3002<\/p>\n<\/li>\n<\/ul>\n<h3>\u6311\u6218\u4e0e\u89e3\u51b3\u65b9\u6848<\/h3>\n<p>\u5b9e\u65bd FATCA \u786e\u5b9e\u5e26\u6765\u4e86\u6311\u6218\uff1a<\/p>\n<ul>\n<li>\n<p><strong>\u6570\u636e\u5b89\u5168<\/strong>\uff1a\u4fdd\u62a4\u654f\u611f\u7684\u8d22\u52a1\u6570\u636e\u514d\u906d\u6cc4\u9732\u81f3\u5173\u91cd\u8981\u3002\u5f3a\u6709\u529b\u7684\u7f51\u7edc\u5b89\u5168\u63aa\u65bd\u662f\u5fc5\u8981\u7684\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u5408\u89c4\u6210\u672c<\/strong>\uff1a\u5bf9\u4e8e\u91d1\u878d\u673a\u6784\u6765\u8bf4\uff0c\u9075\u5b88 FATCA \u7684\u6210\u672c\u53ef\u80fd\u5f88\u9ad8\u3002\u9ad8\u6548\u7684\u62a5\u544a\u7cfb\u7edf\u53ef\u4ee5\u51cf\u8f7b\u8fd9\u4e9b\u8d39\u7528\u3002<\/p>\n<\/li>\n<\/ul>\n<h2>\u4e3b\u8981\u7279\u5f81\u4ee5\u53ca\u4e0e\u7c7b\u4f3c\u672f\u8bed\u7684\u5176\u4ed6\u6bd4\u8f83\u4ee5\u8868\u683c\u548c\u5217\u8868\u7684\u5f62\u5f0f<\/h2>\n<p>\u8ba9\u6211\u4eec\u5c06 FATCA \u4e0e\u7c7b\u4f3c\u6761\u6b3e\u8fdb\u884c\u6bd4\u8f83\uff1a<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5b66\u671f<\/th>\n<th>\u63cf\u8ff0<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>FATCA\uff08\u5916\u56fd\u8d26\u6237\u7a0e\u52a1\u5408\u89c4\u6cd5\uff09<\/td>\n<td>\u9488\u5bf9\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u5728\u6d77\u5916\u9003\u7a0e\u7684\u884c\u4e3a\u3002<\/td>\n<\/tr>\n<tr>\n<td>CRS\uff08\u901a\u7528\u62a5\u544a\u6807\u51c6\uff09<\/td>\n<td>\u7ecf\u5408\u7ec4\u7ec7\u7684\u5168\u7403\u91d1\u878d\u8d26\u6237\u4fe1\u606f\u81ea\u52a8\u4ea4\u6362\u5021\u8bae\u3002<\/td>\n<\/tr>\n<tr>\n<td>FBAR\uff08\u5916\u56fd\u94f6\u884c\u8d26\u6237\u62a5\u544a\uff09<\/td>\n<td>\u8981\u6c42\u7f8e\u56fd\u516c\u6c11\u62a5\u544a\u5916\u56fd\u91d1\u878d\u8d26\u6237\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u4e0e FATCA\uff08\u5916\u56fd\u8d26\u6237\u7a0e\u6536\u5408\u89c4\u6cd5\u6848\uff09\u76f8\u5173\u7684\u672a\u6765\u89c2\u70b9\u548c\u6280\u672f<\/h2>\n<p>\u53d7\u5230\u6280\u672f\u8fdb\u6b65\u548c\u4e0d\u65ad\u53d8\u5316\u7684\u5168\u7403\u91d1\u878d\u683c\u5c40\u7684\u5f71\u54cd\uff0cFATCA \u7684\u5f71\u54cd\u5c06\u7ee7\u7eed\u53d1\u5c55\u3002\u672a\u6765\u7684\u53d1\u5c55\u53ef\u80fd\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\n<p><strong>\u589e\u5f3a\u81ea\u52a8\u5316<\/strong>\uff1a\u6539\u8fdb\u6570\u636e\u5206\u6790\u548c\u81ea\u52a8\u5316\uff0c\u4ee5\u7b80\u5316\u62a5\u544a\u6d41\u7a0b\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u533a\u5757\u94fe\u6574\u5408<\/strong>\uff1a\u5229\u7528\u533a\u5757\u94fe\u6280\u672f\u5b9e\u73b0\u5b89\u5168\u900f\u660e\u7684\u6570\u636e\u5171\u4eab\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u5168\u7403\u6269\u5f20<\/strong>\uff1a\u5c06 FATCA \u7684\u8986\u76d6\u8303\u56f4\u6269\u5927\u5230\u66f4\u591a\u56fd\u5bb6\u548c\u5730\u533a\u3002<\/p>\n<\/li>\n<\/ul>\n<h2>\u5982\u4f55\u4f7f\u7528\u4ee3\u7406\u670d\u52a1\u5668\u6216\u5982\u4f55\u5c06\u4ee3\u7406\u670d\u52a1\u5668\u4e0e FATCA\uff08\u5916\u56fd\u8d26\u6237\u7a0e\u52a1\u5408\u89c4\u6cd5\uff09\u5173\u8054<\/h2>\n<p>\u4ee3\u7406\u670d\u52a1\u5668\u5728\u4fc3\u8fdb FATCA \u5408\u89c4\u6027\u65b9\u9762\u53d1\u6325\u7740\u81f3\u5173\u91cd\u8981\u7684\u4f5c\u7528\u3002\u5b83\u4eec\u4e3a\u91d1\u878d\u673a\u6784\u548c\u4e2a\u4eba\u63d0\u4f9b\u533f\u540d\u6027\u548c\u5b89\u5168\u6027\uff0c\u4ece\u800c\u80fd\u591f\uff1a<\/p>\n<ul>\n<li>\n<p><strong>\u5b89\u5168\u6570\u636e\u4f20\u8f93<\/strong>\uff1a\u4ee3\u7406\u670d\u52a1\u5668\u5bf9\u6570\u636e\u8fdb\u884c\u52a0\u5bc6\uff0c\u5728\u4f20\u8f93\u8fc7\u7a0b\u4e2d\u5bf9\u5176\u8fdb\u884c\u4fdd\u62a4\uff0c\u4ee5\u7b26\u5408 FATCA \u4e25\u683c\u7684\u6570\u636e\u4fdd\u62a4\u8981\u6c42\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u5730\u57df\u7075\u6d3b\u6027<\/strong>\uff1a\u91d1\u878d\u673a\u6784\u53ef\u4ee5\u4f7f\u7528\u4ee3\u7406\u670d\u52a1\u5668\u8bbf\u95ee\u5404\u4e2a\u5730\u533a\u7684\u4fe1\u606f\uff0c\u786e\u4fdd\u5168\u7403FATCA\u5408\u89c4\u3002<\/p>\n<\/li>\n<li>\n<p><strong>\u589e\u5f3a\u9690\u79c1<\/strong>\uff1a\u4e2a\u4eba\u53ef\u4ee5\u5229\u7528\u4ee3\u7406\u670d\u52a1\u5668\u5728\u8bbf\u95ee\u8d22\u52a1\u4fe1\u606f\u65f6\u4fdd\u62a4\u81ea\u5df1\u7684\u8eab\u4efd\uff0c\u786e\u4fdd\u9075\u5b88 FATCA \u7684\u62a5\u544a\u4e49\u52a1\u3002<\/p>\n<\/li>\n<\/ul>\n<h2>\u76f8\u5173\u94fe\u63a5<\/h2>\n<p>\u6709\u5173FATCA\uff08\u5916\u56fd\u8d26\u6237\u7a0e\u6536\u5408\u89c4\u6cd5\u6848\uff09\u7684\u66f4\u591a\u4fe1\u606f\uff0c\u60a8\u53ef\u4ee5\u53c2\u8003\u4ee5\u4e0b\u8d44\u6e90\uff1a<\/p>\n<ol>\n<li><a target=\"_new\" rel=\"noopener\">IRS FATCA \u4fe1\u606f<\/a><\/li>\n<li><a target=\"_new\" rel=\"noopener\">\u7f8e\u56fd\u8d22\u653f\u90e8 FATCA \u9875\u9762<\/a><\/li>\n<\/ol>\n<p>\u8fd9\u672c\u7efc\u5408\u6307\u5357\u8be6\u7ec6\u4ecb\u7ecd\u4e86 FATCA\u3001\u5176\u5f71\u54cd\u53ca\u5176\u5728\u5f53\u4eca\u5168\u7403\u91d1\u878d\u683c\u5c40\u4e2d\u7684\u4f5c\u7528\u3002\u4e86\u89e3 FATCA \u5bf9\u4e8e\u91d1\u878d\u673a\u6784\u548c\u4e2a\u4eba\u6709\u6548\u5e94\u5bf9\u56fd\u9645\u7a0e\u52a1\u5408\u89c4\u7684\u590d\u6742\u6027\u81f3\u5173\u91cd\u8981\u3002<\/p>","protected":false},"featured_media":580313,"menu_order":0,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-580312","glossary","type-glossary","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/proxyelite.info\/cn\/wp-json\/wp\/v2\/glossary\/580312","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/proxyelite.info\/cn\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/proxyelite.info\/cn\/wp-json\/wp\/v2\/types\/glossary"}],"version-history":[{"count":0,"href":"https:\/\/proxyelite.info\/cn\/wp-json\/wp\/v2\/glossary\/580312\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/proxyelite.info\/cn\/wp-json\/wp\/v2\/media\/580313"}],"wp:attachment":[{"href":"https:\/\/proxyelite.info\/cn\/wp-json\/wp\/v2\/media?parent=580312"}],"curies":[{"name":"\u53ef\u6e7f\u6027\u7c89\u5242","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}