美国施行《海外账户税收遵从法案》对我国的影响及启示  

Impact and Inspiration of American FATCA

作　　者：迟连翔[1] 齐晓安[1] 肖强[2] 

机构地区：[1]东北师范大学马克思主义学院,吉林长春130024 [2]吉林农业大学人文学院,吉林长春130118

出　　处：《税务与经济》2012年第6期98-101,共4页Taxation and Economy

摘　　要：美国国会于2011年6月通过的《海外账户税收遵从法案》是政府基于提高纳税人的税法遵从意识、打击利用境外投资或者转移资产方式偷漏税款、增加国家财政收入的政策目标而出台的。该法案的实施将增加我国驻外金融机构的运营成本;给我国相关部门、企业及居民的经济信息安全带来了挑战;也对我国税务机关的征收管理工作和信息化建设提出了新的要求。这一法案的实施,启示我们要充分重视第三方信息在税收管理中的重要作用;研究国际间信息交流规则,加强我国政府对本国公民海外资产信息的掌控能力,提高税务机关的征收管理水平。FATAC was enacted in June, 2011 by US Congress. The purpose of FATCA is to improve taxpayers＇ compliance awareness, to fight against tax evasion by investing in other foreign countries or transferring assets to foreign countries and to increase state revenue. The implementation of this bill will increase the operating costs of China＇ s overseas financial institutions and bring a challenge to the economic information security of China＇ s relevant departments, enterprises and residents. It also brings new challenges to tax collection and management and information construction of China＇ s tax authorities. With the implementation of this bill, we should pay full at- tention to the importance of the third party＇ s information in tax management. Furthermore, we should be engaged in the study of rules of international information exchange and strengthen our government＇ s ability to control the overseas asset information of Chinese citizens. Finally, we should improve the collection and management of tax authorities.

关 键 词：美国 《海外账户税收遵从法案》 纳税人信息 

分 类 号：F810.42[经济管理—财政学]