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自2014年7月1日起在全球范围生效的美国《海外账户税收合规法案》(以下简称FATCA)旨在帮助美国政府查明美国纳税人的海外资产,但该法案正逐渐成为各国政府纳税人信息自动共享的全球新模式,其立法思路与机制由经济与合作组织所采纳,深刻影响全球金融、银行等行业。我国已原则上同意与美国签署《政府间协议》,协助美国落实FATCA。该《政府间协议》将实现两国纳税人信息互享,即我国亦可利用该法案查明中国纳税人的海外资产,在当前大力反腐和加紧对中国公民全球资产征税的大背景下,中美合作落实FATCA符合两国利益。FATCA的各项细则异常复杂,且立足于更为复杂的美国税法,国内金融业和银行业应谨慎对待,以免违反,某些与美国相关的收入可能被征收30%的预提税。国内投资基金大都有法律义务遵守FATCA,本文将讨论国内投资基金及投资人在未来两年内应分别如何应对,以免触犯雷区。
The U.S. Overseas Account Tax Compliance Act (FATCA), which has been in force worldwide since July 1, 2014, is designed to help the U.S. government find out the overseas assets of U.S. taxpayers but it is gradually becoming a national tax payment system The new global model of automatic sharing of human information, its legislative ideas and mechanisms adopted by the economic and cooperative organizations, has a profound impact on the global financial, banking and other industries. My country has in principle agreed to sign the “intergovernmental agreement” with the United States to assist the United States in implementing FATCA. This “intergovernmental agreement” will enable the two countries to share information with taxpayers. That is to say, China can also use this act to find out the overseas assets of Chinese taxpayers. Under the current background of vigorously fighting corruption and stealing the global assets of Chinese citizens, The implementation of FATCA by China and the United States is in the interest of both countries. The FATCA rules are exceptionally complex and based on the more complex U.S. tax laws, the domestic financial and banking industries should be cautious so as not to infringe on certain 30% withholding taxes on certain U.S.-related revenues. Most domestic investment funds have a legal obligation to comply with FATCA. This article will discuss how domestic investment funds and investors should deal with each other in the next two years to avoid violating minefields.