美国《海外账户税收遵从法案》及其背后的战略意图  被引量:10

U.S.Foreign Account Tax Compliance Act and Its Strategic Purpose

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作  者:张泽平[1] 杨金亮 

机构地区:[1]厦门大学法学博士后流动站,福建厦门361005 [2]东营市国家税务局,山东东营257091

出  处:《涉外税务》2013年第4期38-42,共5页International Taxation In China

基  金:教育部哲社研究重大课题攻关项目"金融危机后国际经济秩序重构与中国的对策法律问题研究"(项目编号:09JD0021)的子课题"全球金融危机背景下税制变革及其国际协调与合作的法律问题研究"的阶段性研究成果

摘  要:在国际税收秩序处于调整和变革的背景下,美国《海外账户税收遵从法案》要求非美国金融机构向美国政府报告美国账户持有人的详细信息并承担代扣代缴义务,以此来防止和打击海外避税行为。该法案的实质是对现行的税收情报交换国际标准进行改革,倡导建立一套自动交换的国际税收情报交换新体系,以更好地实现和维护美国利益。美国欲通过国内法案的实施来推行其战略目标,这为包括中国在内的世界各国提供了警示。中国应加强对国际税收秩序的研究,密切跟踪国际税收秩序的发展,在国际税收秩序的调整过程中争取话语权,维护我国的战略利益,推动建立公正合理的国际税收秩序。Abstract: Under the background of adjustment and transformation of international tax order, the United States enacted FATCA which requires foreign financial institutions to report to the IRS concerning the concrete information of U.S. financial accounts holders and bear the responsibility of tax withholding to prevent and fight against overseas tax avoidance. The essence of FATCA is intended to promote the automatic exchange of infor mation as a strategic step to better fulfill and protect U.S. interest despite the fact that existing on-request ex change mechanism has been established as international standard. U.S. plans to push its strategic purpose through the implementation of domestic acts, which bring alert for the globe including China. China should keep in step with the development of international tax order, strengthen its study on the system, and secure more discourse power during the transitional period of intemational tax order adjustment to safeguard national strategic interests and promote a just and rational international tax order.

关 键 词:海外账户 税收遵从 情报交换 话语权 

分 类 号:D971.2[政治法律—法学] DD912.2

 

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