美国FATCA法案对我国金融机构的影响研究

发布时间：2018-04-09 14:53

本文选题：FATCA法案　切入点：税收情报交换　出处：《上海交通大学》2015年硕士论文

【摘要】：自2008年金融危机爆发后,美国财政收入持续吃紧,财政赤字不断增加,在国内经济状况一片低迷的情况下,美国政府将开源的重点放在打击海外避税上。从2008年5月起,美联邦政府便向全球第二大私人财富管理集团——瑞士银行集团发难。一度以保密账户著称的瑞银集团被控帮助美国客户逃避国内税收达二百亿美元,美国政府希望通过起诉瑞银集团来获得这些逃税的美国账户信息,诉讼以瑞银集团向美国国税局提供5000个美国客户的秘密账户信息而终结。继美国联邦政府一举打破了瑞银集团的保密体系后,又将重点放在帮助美国客户逃税的第三方顾问----金融机构上。2010年美国政府推出《海外账户税收遵从法案》(以下简称FATCA法案),目的在于要求协议国金融机构向美国政府报告机构内拥有的美国客户账户信息,如不合作,该金融机构来源于美国的各项收入将被课以30%的预提税。该法案作为美国税收法典的一部分,是典型的国内法,其规制对象却是他国金融机构,这种“长臂管辖”的方式使各国境内的金融机构惶恐有加,但在实施细则还未出台之前,除了观望别无他法。后美国政府陆续推出了合作协议范本一和范本二,分别是政府间协议和金融机构直接报告协议。政府间协议是由两国政府签订的关于FATCA法案的合作协议,合作国金融机构只需将美国政府所需信息报告给本国政府即可,本国政府在筛选后再向美国政府提交信息。这样避免了使金融机构沾上触犯国内法律法规的风险,也使合作变得更公平。我国政府已就范本一同美国达成合作意向,我国金融机构应在一行三会的组织下,尽快做好应对准备。
[Abstract]:Since 2008 after the outbreak of the financial crisis, the U.S. fiscal revenue continued tight fiscal deficit, increase in domestic economic situation in a downturn, the U.S. government will open the focus on the fight against tax havens abroad. Since May 2008, the federal government to the world's second largest private wealth management group, the Swiss banking group to launch an attack. Once known as the secret accounts at UBS was accused of helping Americans evade domestic tax of $twenty billion, the U.S. government wants the United States to account information by suing UBS to obtain the tax evasion, the lawsuit by UBS to the IRS provides 5000 U.S. customers account information secret and end. After the United States federal government broke the secret the system of UBS, and will focus on helping U.S. clients evade taxes by third party Consultant - financial institutions.2010 American Politics The government launched "overseas account tax compliance act" (hereinafter referred to as the FATCA act), to U.S. customers account information in the financial institutions have agreed to report to the U.S. government agencies, such as cooperation, the source of the income of financial institutions in the United States will be subject to a 30% withholding tax. The bill as part of a U.S. tax the code is a typical domestic law, the object of regulation is his country's financial institutions, the "long arm jurisdiction" approach to financial institutions within the borders of fear with, but in the implementation details have not yet introduced before, in addition to watching it. After the United States government launched a cooperation agreement and Fan Benyi model two, respectively. Between the government and financial institutions directly report protocol agreement. Intergovernmental agreement is signed by the two governments on the FATCA bill cooperation agreement, cooperation in financial institutions only required the US government Report to the national government, the national government in the screening and then submit to the U.S. government information. This avoids the risk of financial institutions with violation of national laws and regulations, but also make the cooperation more equitable. The Chinese government has the United States model together to achieve cooperation, China's financial institutions should be in a line of three will organization, as soon as possible to prepare for.

【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22;D971.2;DD912.2

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