{"id":18551,"date":"2014-07-22T14:53:19","date_gmt":"2014-07-22T06:53:19","guid":{"rendered":"http:\/\/buzzorange.com\/citiorange\/2014\/07\/22\/americas-fierce-campaign-against-tax-cheats-doing-more-harm-good-dropping\/"},"modified":"2014-07-22T14:53:19","modified_gmt":"2014-07-22T06:53:19","slug":"americas-fierce-campaign-against-tax-cheats-doing-more-harm-good-dropping","status":"publish","type":"post","link":"https:\/\/buzzorange.com\/citiorange\/2014\/07\/22\/americas-fierce-campaign-against-tax-cheats-doing-more-harm-good-dropping\/","title":{"rendered":"\u99ac\u7e3d\u7d71\u88ab\u300c\u80a5\u5496\u689d\u6b3e\u300d\u6293\u5230\u5f97\u7e73\u7a05\u7d66\u7f8e\u570b\uff0c\u5c71\u59c6\u5927\u53d4\u9019\u62db\u771f\u80fd\u6253\u64ca\u570b\u969b\u9003\u7a05\uff1f"},"content":{"rendered":"<p><img loading=\"lazy\" class=\"aligncenter\" src=\"https:\/\/farm6.staticflickr.com\/5040\/5902091457_beda4ef592_z.jpg\" alt=\"\" width=\"640\" height=\"480\" \/><\/p>\n<blockquote><p>\u300aBO\u300b\u5c0e\u8b80\uff1a\u4e4b\u524d\u5728\u7d93\u6fdf\u5927\u4e8b\u4e2d\u6211\u5011\u6709\u63d0\u904e\uff0c\u56e0\u70ba\u6211\u570b\u8207\u7f8e\u570b\u7c3d\u6709\u80a5\u5496\u689d\u6b3e\uff0c<a href=\"\/\/buzzorange.com\/2014\/06\/30\/world-news-today-6302014\/\" target=\"_blank\" rel=\"noopener\">\u7f8e\u570b\u653f\u5e9c\u8981\u6293\u9003\u6f0f\u7a05\u80a5\u5496\uff0c\u6240\u4ee5\u73fe\u5728\u6211\u5011\u6240\u6709\u4eba\u53bb\u9280\u884c\u958b\u6236\u5f97\u5148\u8981\u8072\u660e\u81ea\u5df1\u662f\u4e0d\u662f\u7f8e\u570b\u4eba<\/a>\u3002\u6700\u986f\u8457\u7684\u4f8b\u5b50\uff0c<a href=\"\/\/www.appledaily.com.tw\/realtimenews\/article\/new\/20140514\/397307\/\" target=\"_blank\" rel=\"noopener\">\u5c31\u662f\u4e94\u6708\u6642\u7f8e\u570b\u653f\u5e9c\u50cf\u99ac\u82f1\u4e5d\u8ffd\u7a05\uff0c\u53f0\u7063\u7e3d\u7d71\u7adf\u7136\u8981\u50cf\u7f8e\u570b\u7d0d\u7a05\uff01<\/a><\/p>\n<p>\u76ee\u524d<span style=\"color: #414141;\">\u7f8e\u570b\u80a5\u5496\u6cd5\u6848\u90e8\u5206\u689d\u6b3e\u5728\u4eca\u5e74\u4e0a\u8def\uff0c\u53f0\u7063\u88ab\u5217\u70ba\u8de8\u653f\u5e9c\u5354\u8b70\uff08IGA\uff09\u7684\u300c\u8996\u540c\u7c3d\u7f72\u570b\u5bb6\u300d\uff1b\u653f\u5e9c\u8868\u793a\u5e74\u5e95\u6642 IGA \u5c07\u9001\u4ea4\u7acb\u9662\u5be9\u8b70\uff0c\u4e0d\u904e\u76ee\u524d\u770b\u4f86\u591a\u6578\u7acb\u59d4\u8868\u793a\u300c\u5982\u679c\u7121\u6cd5\u9032\u884c\u4e92\u60e0\u300d\uff0c\u90a3\u8a72\u6cd5\u6848\u53ef\u80fd\u6c5f\u96e3\u4ee5\u901a\u904e\u3002<\/span><\/p>\n<p>\u622a\u81f3\u76ee\u524d\uff0c\u5c0d\u65bc\u7f8e\u570b\u7684 FATCA\uff0c\u6709\u4eba\u8aaa\u662f\u4ee4\u4eba\u7a92\u606f\u7684\u6cbb\u5916\u6cd5\u6b0a\uff0c\u4e5f\u6709\u4eba\u8a8d\u70ba\u662f\u900f\u660e\u8ca1\u7a05\u7684\u5b8c\u7f8e\u5236\u5ea6\uff1b\u5404\u9805\u8a55\u8ad6\u773e\u8aaa\u7d1b\u7d1c\uff0c\u6211\u5011\u4e14\u5148\u4f86\u770b\u770b\u300a\u7d93\u6fdf\u5b78\u4eba\u300b\u600e\u9ebc\u8aaa\uff1f\u800c\u7f8e\u570b\u81ea\u5df1\u4eba\u53c8\u662f\u600e\u9ebc\u770b\u7684\u5427\u3002<\/p><\/blockquote>\n<p>\u6700\u8fd1\u4e00\u500b\u5728\u65e5\u5167\u74e6\u8209\u884c\u7684\u96e2\u5cb8\u8ca1\u5bcc\u7ba1\u7406\u8005\u7684\u6703\u8b70\u4e0a\uff0c\u00a0Sullivan &amp; Cromwell \u5f8b\u5e2b\u4e8b\u52d9\u6240\u7684 Basil Zirinis \u767c\u8868\u4e86\u4ed6\u5c0d\u767c\u751f\u5728\u4f0a\u62c9\u514b\u7684\u4e00\u4e9b\u4e8b\u4ef6\u7684\u8a0e\u8ad6\uff0c\u8207\u6b64\u540c\u6642\u4f0a\u65af\u862d\u8056\u6230\u58eb\u6b63\u5411\u4f0a\u62c9\u514b\u9996\u90fd\u5df4\u683c\u9054\u9081\u9032\u4e2d\u3002<\/p>\n<p>Zirinis \u6307\u51fa\u6b50\u5df4\u99ac\u5c07\u57ce\u5e02\u7528\u7d05\u7dda\u5305\u570d\u4e86\u8d77\u4f86\uff0c\u4e14\u82e5\u6709\u5fc5\u8981\u7684\u8a71\uff0c\u4ed6\u5c07\u6703\u5c0d\u90a3\u4e9b\u8056\u6230\u58eb\u4f7f\u7528\u00a0<a href=\"\/\/www.lawtw.com\/article.php?template=article_content&amp;job_id=178476&amp;article_category_id=2049&amp;article_id=101863\">FATCA<\/a>\u00a0\u689d\u6b3e\u3002\u66f4\u7cdf\u7684\u662f\uff0c\u4ed6\u5011\u5c07\u4e0d\u6703\u5f97\u5230\u671f\u9650\u5bec\u5ef6\u7684\u5c0d\u5f85\uff0c\u5176\u4e2d\u6709\u5982\u6838\u5f48\u822c\u7684\u5fc5\u6bba\u9078\u9805\u5c07\u6703\u662f\u50cf\u5c0d\u5f85\u745e\u58eb\u90a3\u6a23\u7684\u5c0d\u5f85\u4ed6\u5011\u3002<\/p>\n<p><span style=\"color: #000000;\"><strong>\u9019\u662f\u4e00\u500b\u4e4f\u5473\u7684\u8b6c\u55bb\uff0c\u4f46\u537b\u5f88\u6709\u8aaa\u670d\u529b\u3002<\/strong><\/span><\/p>\n<blockquote><p>\u4ec0\u9ebc\u662f FATCA\uff1f\u5b83\u4ee3\u8868\u8457 Foreign Account Tax Compliance Act\uff0c\u9019\u662f\u4e00\u500b\u5728 2010 \u5e74\u901a\u904e\u7684\u7f8e\u570b\u6cd5\u5f8b\uff0c\u5c08\u9580\u91dd\u5c0d\u7528\u96e2\u5cb8\u5e33\u6236\u4f86\u9003\u7a05\u7684\u4eba\uff0c\u5c24\u5176\u662f\u65bc\u65e5\u5167\u74e6\u548c\u8607\u9ece\u4e16\u5169\u5730\u3002<\/p><\/blockquote>\n<p><span style=\"color: #000000;\"><strong>\u9019\u500b\u6709\u90e8\u5206\u5728 2014\/7\/1 \u751f\u6548\u7684\u6cd5\u5f8b\u662f\u8fd1\u4e00\u500b\u4e16\u7d00\u4ee5\u4f86\uff0c\u5728\u6253\u64ca\u570b\u969b\u9003\u7a05\u4e0a\u6700\u91cd\u8981\u4e5f\u6700\u53d7\u722d\u8b70\u7684\u9032\u5c55<\/strong><\/span>\u3002\u56e0\u70ba\u5b83\u7684\u8907\u96dc\u6027\u3001\u904d\u53ca\u5168\u7403\u7684\u80fd\u529b\uff0c\u4ee5\u53ca\u9075\u5f9e\u5fc5\u9808\u4ed8\u51fa\u7684\u9ad8\u6602\u4ee3\u50f9\uff0c\u8b93\u5b83\u88ab\u8a31\u591a\u6709\u9322\u4eba\u618e\u6068\u4e14\u61fc\u6015\u8457\u3002\u800c\u4e00\u4f4d\u9ad8\u968e\u9280\u884c\u5bb6\u5c31\u8b74\u8cac\u9019\u662f\u300c<span style=\"color: #000000;\"><strong>\u4ee4\u4eba\u7a92\u606f\u7684\u6cbb\u5916\u6cd5\u6b0a<\/strong><\/span>\u300d\u3002<\/p>\n<p>\u900f\u660e\u5316\u5021\u8b70\u8005\u5f88\u611b\u9019\u500b\u6cd5\u6848\uff0c\u56e0\u70ba\u5b83\u6467\u6bc0\u4e86\u539f\u672c\u53ea\u6709\u5728\u88ab\u8981\u6c42\u6642\uff0c\u570b\u5bb6\u9593\u624d\u9700\u8981\u4ea4\u63db\u7a05\u52d9\u8cc7\u6599\u7684\u820a\u65b9\u5f0f\uff0c\u800c\u9019\u7a2e\u65b9\u5f0f\u88ab\u4ed6\u5011\u8996\u70ba\u662f\u4e00\u7a2e\u4e0d\u4fbf\u4e14\u5bb9\u6613\u4f5c\u5047\u7684\u65b9\u5f0f\u3002\u800c<span style=\"color: #000000;\"><strong>\u4ed6\u5011\u5e0c\u671b FATCA \u80fd\u5920\u4fc3\u6210\u81ea\u52d5\u7684\u7a05\u52d9\u8cc7\u8a0a\u4ea4\u63db\u6a5f\u5236\uff0c\u8b93\u4e00\u5207\u7684\u7a05\u52d9\u9670\u5f71\u7121\u6240\u9041\u5f62\u3002<\/strong><\/span><\/p>\n<p>\u57fa\u672c\u4e0a\u4f86\u8aaa\uff0cFATCA \u8b93\u5916\u570b\u7684\u9280\u884c\u53ca\u91d1\u878d\u6a5f\u69cb\u9032\u5165\u7f8e\u570b\u570b\u5bb6\u7a05\u52d9\u5c40\u7684\u638c\u63a7\u4e4b\u4e0b\u3002\u4ed6\u5011\u5fc5\u9808\u5728\u628a\u7f8e\u570b\u5ba2\u6236\u7684\u8cc7\u8a0a\u4ea4\u51fa\u53bb\u548c\u628a 30% \u7684\u6536\u76ca\u4ea4\u7d66\u7f8e\u570b\u5169\u8005\u4e4b\u9593\u505a\u51fa\u6289\u64c7\u3002<\/p>\n<p>\u800c\u9019\u9805\u5a01\u8105\u76ee\u524d\u770b\u4f86\u662f\u5341\u5206\u6709\u6548\uff0c\u6709 77,000 \u5bb6\u91d1\u878d\u6a5f\u69cb\u7c3d\u7f72\u4e86\u689d\u7d04\uff0c80 \u500b\u570b\u5bb6\u548c\u7f8e\u570b\u9054\u6210\u5354\u8b70\u8b93\u4ed6\u5011\u570b\u5167\u7684\u9280\u884c\u628a\u8cc7\u6599\u4ea4\u7d66\u7f8e\u570b\u3002<\/p>\n<p>\u91d1\u878d\u7522\u696d\u6b63\u8a66\u8457\u627e\u51fa\u90a3\u4e9b\u8cc7\u91d1\u3001\u4fe1\u8a17\u6216\u5176\u4ed6\u975e\u9280\u884c\u7684\u6a5f\u69cb\u88ab\u6cd5\u5f8b\u8a8d\u5b9a\u70ba\u300c\u91d1\u878d\u6a5f\u69cb\u300d\u3002\u800c\u5c0d\u65bc\u7f8e\u570b\u4eba\u58eb\u7684\u5b9a\u7fa9\u4e5f\u5e36\u4f86\u4e86\u5f88\u591a\u56f0\u64fe\uff0c\u5176\u5b9a\u7fa9\u5341\u5206\u5ee3\u95ca\u4e14\u5305\u542b\u4e86\u975e\u7f8e\u570b\u516c\u6c11\u4f46\u8fd1\u671f\u66fe\u6301\u6709\u7da0\u5361\uff0c\u4ee5\u53ca\u975e\u7f8e\u570b\u4eba\u4f46\u548c\u7f8e\u570b\u6709\u5404\u5f0f\u5404\u6a23\u7684\u500b\u4eba\u53ca\u7d93\u6fdf\u4e0a\u806f\u7e6b\u7684\u4eba\u3002<\/p>\n<p>\u300c\u6709\u4e00\u4e9b\u52a0\u62ff\u5927\u7684\u300e\u51ac\u9ce5\u300f\u6703\u56e0\u70ba\u6bcf\u5e74\u51ac\u5929\u5f80\u7f8e\u570b\u79fb\u52d5\u800c\u88ab\u7b97\u5728\u5176\u4e2d\u300d\uff0cMcGill University \u7684\u7a05\u52d9\u6559\u6388 Allison Christians \u8aaa\u5230\u3002<\/p>\n<p>\u800c\u56e0\u70ba\u5be6\u65bd\u4e0a\u7684\u8907\u96dc\u6027\u554f\u984c\uff0c\u7f8e\u570b\u653f\u5e9c\u5fc5\u9808\u5ef6\u9577\u4e00\u4e9b\u6a5f\u69cb\u7684\u6b7b\u7dda\u3002\u8209\u4f8b\u4f86\u8aaa\uff0c\u9280\u884c\u53ea\u8981\u6709\u8a66\u8457\u53bb\u57f7\u884c\uff0c\u5c31\u6709\u5169\u5e74\u7684\u7de9\u885d\u671f\u4f86\u5b8c\u6210\u9019\u9805\u6cd5\u6848\u7684\u8981\u6c42\u3002<\/p>\n<ul>\n<li><strong>\u7f8e\u570b\u7684\u5f37\u52e2\u6cd5\u6848\uff0c\u8b93 700 \u842c\u6d77\u5916\u7f8e\u4eba\u5fc3\u5bd2\u4e86<\/strong><\/li>\n<\/ul>\n<p>FATCA \u65e9\u5df2\u8b93\u5c45\u4f4f\u5728\u570b\u5916\u7684 700 \u842c\u7f8e\u570b\u4eba\u611f\u5230\u5fc3\u5bd2\uff0c\u6709\u6578\u4ee5\u5343\u8a08\u7684\u4eba\u88ab\u7576\u5730\u9280\u884c\u53ca\u6295\u8cc7\u6a5f\u69cb\u901a\u77e5\u4e0d\u9858\u610f\u518d\u548c\u4ed6\u5011\u9032\u884c\u4ea4\u6613\uff0c\u56e0\u70ba\u9019\u5e36\u4f86\u4e86\u592a\u591a\u7684\u9ebb\u7169\u3002\u8a31\u591a\u4eba\u73fe\u5728\u5fc5\u9808\u8981\u82b1\u6578\u5343\u7f8e\u5143\u4f86\u758f\u901a\u7d19\u672c\u4f5c\u696d\u5230\u7f8e\u570b\u570b\u5bb6\u7a05\u52d9\u5c40\uff0c\u5373\u4f7f\u662f\u5728\u4ed6\u5011\u6c92\u6709\u7a05\u8981\u7e73\u7684\u60c5\u6cc1\u4e4b\u4e0b\uff08\u4f46\u5927\u90e8\u5206\u90fd\u6709\u8981\u7e73\u7a05\uff0c\u56e0\u70ba\u4ed6\u5011\u5728\u570b\u5916\u6703\u8981\u4ea4\u66f4\u591a\u7684\u7a05\uff0c\u9019\u88ab\u8996\u70ba\u662f\u5c0d\u61c9\u8a72\u5728\u7f8e\u570b\u7e73\u7684\u7a05\u7684\u50b5\uff09\u3002<\/p>\n<p>\u5728 2013 \u5e74\u6709 2,999 \u540d\u88ab\u6fc0\u6012\u7684\u6d77\u5916\u50d1\u6c11\u516c\u958b\u653e\u68c4\u516c\u6c11\u8eab\u5206\u6216\u662f\u7da0\u5361\uff0c\u5728 2014 \u5e74\u7684\u7b2c\u4e00\u5b63\u4e5f\u6709\u8d85\u904e 1000 \u540d\u7684\u4eba\u653e\u68c4\uff08\u5728 FATCA \u5be6\u884c\u4e4b\u524d\u4e00\u5e74\u6700\u591a\u53ea\u6709\u5e7e\u767e\u4eba\u653e\u68c4\uff09\u3002<\/p>\n<p>\u800c\u5176\u4ed6\u4eba\u5247\u9078\u64c7\u4fdd\u7559\u7f8e\u570b\u4eba\u8eab\u5206\uff0c\u4e26\u5411\u7576\u5730\u7684\u4e0d\u53cb\u5584\u501f\u6b3e\u8005\u53cd\u64ca\u3002\u4e00\u4f4d\u5728\u8377\u862d\u7684\u7f8e\u570b\u4eba\u900f\u904e\u53cd\u6b67\u8996\u6cd5\u5f8b\u63a7\u544a\u7576\u5730\u7684\u501f\u6b3e\u8005\u51cd\u7d50\u4ed6\u548c\u5176\u4ed6 149 \u4eba\u7684\u5e33\u6236\uff0c\u800c\u4ed6\u6210\u529f\u5728\u56db\u6708\u7684\u6642\u5019\u8d0f\u4e86\u9019\u5834\u8a34\u8a1f\u3002<\/p>\n<p>\u70ba\u4e86\u81ea\u8eab\u7684\u4fe1\u8b7d\uff0c\u7f8e\u570b\u570b\u5bb6\u7a05\u52d9\u5c40\u627f\u8a8d\u4e86\u9019\u9805\u554f\u984c\uff0c\u4e26\u5617\u8a66\u53bb\u7de9\u548c\u9019\u4e9b\u5f71\u97ff\u3002\u5b83\u6700\u8fd1\u63d0\u51fa\u4e86\u4e00\u500b\u6709\u6548\u7387\u7684\u9075\u5b88\u65b9\u6848\u7d66\u90a3\u4e9b\u586b\u932f\u8868\u683c\u7684\u50d1\u6c11\u5011\uff0c\u76e1\u7ba1\u4ed6\u5011\u4ecd\u7136\u8981\u91cd\u586b\u6700\u8fd1\u4e09\u5e74\u7684\u8cc7\u6599\u3002<\/p>\n<p>FATCA \u540c\u6a23\u5c0d\u7f8e\u570b\u570b\u5bb6\u7a05\u52d9\u5c40\u9020\u6210\u56f0\u64fe\uff0c\u56e0\u70ba\u5176\u5e36\u4f86\u4e86\u9f90\u5927\u6578\u91cf\u7684\u8cc7\u6599\u3002\u516c\u52d9\u54e1\u5011\u9762\u5c0d\u4e86\u9060\u8d85\u4ed6\u5011\u80fd\u5920\u8ca0\u8377\u7684\u8cc7\u6599\u91cf\uff08\u611f\u8b1d\u8ca1\u653f\u7e2e\u6e1b\u8b93\u4ed6\u5011\u4eba\u6578\u4e0d\u5920\uff09\uff0c\u8b93\u4ed6\u5011\u63a5\u8fd1\u5d29\u6f70\u7684\u908a\u7de3\uff0c\u4e00\u4f4d\u524d\u9ad8\u968e\u5b98\u54e1\u8aaa\u5230\u3002<\/p>\n<p>\u4e0d\u904e\u9019\u9805\u6cd5\u5f8b\u5230\u5e95\u6709\u6c92\u6709\u78ba\u5be6\u6293\u5230\u76ee\u6a19\u7269\u4ecd\u662f\u672a\u77e5\u6578\uff0c\u7562\u7adf\u7d93\u9a57\u8c50\u5bcc\u7684\u9003\u7a05\u8005\u662f\u4e0d\u6703\u7528\u771f\u540d\u4f86\u6301\u6709\u81ea\u5df1\u7684\u8ca1\u5bcc\u3002FATCA \u6703\u8cab\u7a7f\u67d0\u4e9b\u7a7a\u6bbc\u516c\u53f8\u548c\u80cc\u5f8c\u96b1\u85cf\u7684\u7d50\u69cb\uff0c\u4f46\u53c3\u8b70\u9662\u7684\u8abf\u67e5\u8005\u548c\u5176\u4ed6\u5c08\u5bb6\u8a8d\u70ba\u6f0f\u6d1e\u4ecd\u7136\u5b58\u5728\u3002<\/p>\n<p>\u800c\u53e6\u4e00\u500b\u6709\u95dc\u7684\u554f\u984c\u662f FATCA \u6703\u4e0d\u6703\u8ca0\u8cac\u81ea\u5df1\u7684\u652f\u51fa\uff0c\u5982\u679c\u50c5\u7b97\u5165\u7f8e\u570b\u7684\u91d1\u878d\u6a5f\u69cb\u7684\u8a71\uff0c\u7b54\u6848\u662f\u6709\u53ef\u80fd\u7684\uff0c\u53ea\u8981\u80fd\u5920\u6536\u8d85\u904e 800 \u842c\u7f8e\u91d1\u9019\u500b\u570b\u6703\u9810\u6e2c\u7684\u6578\u5b57\uff08\u4f46\u9019\u9805\u6cd5\u6848\u5728\u4e8b\u5148\u6c92\u6709\u9032\u884c\u904e\u4efb\u4f55\u6210\u672c\u6548\u76ca\u5206\u6790\uff09\u3002\u7136\u800c\uff0c\u5927\u90e8\u5206\u7684\u5354\u5f9e\u6210\u672c\u90fd\u662f\u4f86\u81ea\u65bc\u975e\u7f8e\u570b\u672c\u571f\u7684\u9280\u884c\uff0c\u800c\u9019\u4e9b\u6210\u672c\u4e5f\u5927\u5927\u7684\u8d85\u51fa\u4e86\u6703\u6536\u5230\u7684\u7a05\u91d1\u3002<\/p>\n<blockquote><p>\u300cFATCA \u6b63\u628a\u79c1\u4eba\u8cc7\u7522\u653e\u5728\u7bdd\u706b\u4e0a\u70e4\uff0c\u4e26\u8a66\u8457\u8490\u96c6\u90a3\u4e9b\u71c3\u71d2\u5f8c\u7684\u5875\u57c3\u300d\u00a0Stikeman Elliott \u5f8b\u5e2b\u4e8b\u52d9\u6240\u7684\u00a0Richard Hay \u8aaa\u5230\u3002<\/p><\/blockquote>\n<p>\u66fe\u64d4\u4efb\u7f8e\u570b\u570b\u5bb6\u7a05\u52d9\u5c40\u524d\u4ee3\u7406\u5b98\u54e1\u4e26\u76ee\u524d\u4efb\u8077\u65bc Caplin &amp; Drysdale \u5f8b\u5e2b\u4e8b\u52d9\u6240\u7684 Mark Matthews \u8a8d\u70ba\u653e\u5728\u8ffd\u6bba\u6d77\u5916\u9003\u7a05\u4eba\u4e0a\u7684\u52aa\u529b\u6709\u9ede\u4e0d\u6210\u6bd4\u4f8b\u7684\u5927\uff1a\u4ed6\u5011\u9003\u7a05\u7684\u91d1\u984d\u548c\u5176\u4ed6\u907f\u7a05\u8005\u6bd4\u8d77\u4f86\u662f\u90a3\u9ebc\u7684\u5fae\u4e0d\u8db3\u9053\uff0c\u50cf\u662f\u5c0f\u578b\u516c\u53f8\u7684\u672a\u516c\u958b\u6536\u5165\u6240\u80fd\u8ab2\u5230\u7684\u7a05\u5c31\u591a\u4e0a\u8a31\u591a\u3002<\/p>\n<p>\u800c\u53e6\u5916\u4e00\u500b\u554f\u984c\u662f FATCA \u8a72\u4e0d\u8a72\u88ab\u7d0d\u5165\u53e6\u5916\u4e00\u500b\u7531 OECD \u6240\u9032\u884c\u7684\u8a08\u756b\u4e2d\uff0c\u8a72\u8a08\u756b\u6703\u6bcf\u5e74\u5728\u6703\u54e1\u570b\u9593\u4e92\u76f8\u4ea4\u63db\u91d1\u878d\u8cc7\u6599\u3002\u9019\u9805\u8a08\u756b\u53d7\u5230\u8d85\u904e 50 \u500b\u570b\u5bb6\u7684\u652f\u6301\uff0c\u5176\u4e2d\u5305\u62ec\u4e00\u4e9b\u6b50\u6d32\u5927\u570b\u3001\u5370\u5ea6\u3001\u4e2d\u570b\u3001\u5df4\u897f\u7b49\u7b49\u570b\u5bb6\uff08\u4e14\u5927\u578b\u9280\u884c\u90fd\u8a8d\u70ba\u9075\u5b88\u5168\u7403\u7d71\u4e00\u7684\u6a19\u6e96\u6240\u9700\u7684\u82b1\u8cbb\u8981\u5c0f\u7684\u591a\u3002\uff09<\/p>\n<p><span style=\"color: #000000;\"><strong>\u9019\u9805\u8a08\u756b\u548c FATCA \u6709\u500b\u5f88\u5927\u7684\u4e0d\u540c\uff1a\u8cc7\u8a0a\u7684\u4ea4\u63db\u662f\u57fa\u65bc\u5c45\u4f4f\u5730\u800c\u975e\u516c\u6c11\u8eab\u5206\u3002<\/strong><\/span><\/p>\n<p>\u96a8\u8457\u66f4\u591a\u7684\u570b\u5bb6\u8981\u63a8\u52d5\u7d71\u4e00\u7684\u7a05\u52d9\u8cc7\u8a0a\u4ea4\u63db\u6a5f\u5236\uff0c\u554f\u984c\u7684\u7126\u9ede\u5c31\u8f49\u63db\u5230\u7f8e\u570b\u662f\u5426\u9858\u610f\u914d\u5408\u4e0a\u3002\u8209\u4f8b\u4f86\u8aaa\uff0c\u62c9\u4e01\u7f8e\u6d32\u662f\u8a31\u591a\u5728\u4f5b\u7f85\u91cc\u9054\u7684\u9280\u884c\u7684\u5ba2\u6236\uff0c\u4f46\u7f8e\u570b\u5c0d\u65bc\u548c\u5176\u4e2d\u7684\u90a3\u4e9b\u570b\u5bb6\u53ca\u548c\u8ddf\u4ed6\u5011\u4ea4\u63db\u591a\u5c11\u8cc7\u6599\u4ecd\u6301\u4fdd\u5b88\u7684\u614b\u5ea6\u3002<\/p>\n<p>\u540c\u6a23\u5730\uff0c\u5728\u7a7a\u6bbc\u516c\u53f8\u7684\u8cc7\u8a0a\u7372\u5f97\u4e0a\uff0c\u56e0\u70ba\u64c1\u6709\u8005\u7684\u8cc7\u8a0a\u4e0d\u660e\uff0c\u6240\u4ee5\u6536\u96c6\u5230\u7684\u8cc7\u6599\u4e5f\u5341\u5206\u6709\u9650\u3002\u56e0\u6b64\u5c31\u67d0\u7a2e\u7a0b\u5ea6\u4e0a\u4f86\u8aaa\uff0c\u7f8e\u570b\u6bd4\u90a3\u4e9b\u4ed6\u6240\u8b74\u8cac\u7684\u907f\u7a05\u5929\u5802\u9084\u4f86\u5f97\u4e0d\u516c\u5e73\u8a31\u591a\u3002<\/p>\n<ul>\n<li><strong>\u5ef6\u4f38\u95b1\u8b80<\/strong><\/li>\n<\/ul>\n<p><a href=\"\/\/buzzorange.com\/2014\/06\/04\/a-global-wealth-tax-is-not-such-a-crazy-idea\/\" target=\"_blank\" rel=\"noopener\">\u00a0Piketty \u89e3\u6c7a\u8ca7\u5bcc\u5dee\u8ddd\u7684\u65b9\u6cd5\u300c\u5168\u7403\u8ca1\u7522\u7a05\u300d\uff0c\u4e0d\u662f\u7d19\u4e0a\u8ac7\u5175\uff1f<\/a><\/p>\n<p>\uff08\u8cc7\u6599\u4f86\u6e90\uff1a<span style=\"text-decoration: underline;\"><a href=\"\/\/www.economist.com\/news\/finance-and-economics\/21605911-americas-fierce-campaign-against-tax-cheats-doing-more-harm-good-dropping\">The Economist<\/a><\/span>\uff1b\u5716\u7247\u4f86\u6e90\uff1a<a style=\"color: #0063dc;\" href=\"https:\/\/www.flickr.com\/photos\/fibonacciblue\/5902091457\/sizes\/z\/in\/photolist-9ZxLax-6fPpGY-akQkPE-9pqotj-7TX6CJ-5ZKant-7TTUap-9FrYhD-fkvg5d-6fyXXS-5ZKa8D-8x6YaY-7TX7Cm-7TX9UE-gUZ1cx-7SfLSW-4yrZ12-akQiDY-7TTUn4-7TXbrQ-9zQDfj-akMtaZ-dwopyG-aVuyQ8-67vGaa-7TXcS5-a11hyC-bidoyn-9FrVNX-akMski-9yNAUc-9FuUg9-9FrXXv-6fHekG-7TXa9Q-9z5seZ-9z5rZD-7TXa39-eeEhEs-9z5rEF-nZL3CY-khRmaX-9z5r1p-9z5qKe-9z5qpT-9z8sCY-7TXaZJ-7TU196-9qLjph-9FrXfn\/\" target=\"_blank\" rel=\"noopener\">Fibonacci Blue<\/a>\uff0cCC Licensed\uff09<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300aBO\u300b\u5c0e\u8b80\uff1a\u4e4b\u524d\u5728\u7d93\u6fdf\u5927\u4e8b\u4e2d\u6211\u5011\u6709\u63d0\u904e\uff0c\u56e0\u70ba\u6211\u570b\u8207\u7f8e\u570b\u7c3d\u6709\u80a5\u5496\u689d\u6b3e\uff0c\u7f8e\u570b\u653f\u5e9c\u8981\u6293\u9003\u6f0f\u7a05\u80a5\u5496\uff0c\u6240\u4ee5\u73fe\u5728\u6211\u5011\u6240\u6709\u4eba\u53bb\u9280\u884c\u958b\u6236\u5f97\u5148\u8981\u8072\u660e\u81ea\u5df1\u662f\u4e0d\u662f\u7f8e\u570b\u4eba\u3002\u6700\u986f\u8457\u7684\u4f8b\u5b50\uff0c\u5c31\u662f\u4e94\u6708\u6642\u7f8e\u570b\u653f\u5e9c\u50cf\u99ac\u82f1\u4e5d\u8ffd\u7a05\uff0c\u53f0\u7063[&#8230;]<\/p>\n","protected":false},"author":319,"featured_media":40135,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[29501,29198,1373,2668,21096],"_links":{"self":[{"href":"https:\/\/buzzorange.com\/citiorange\/wp-json\/wp\/v2\/posts\/18551"}],"collection":[{"href":"https:\/\/buzzorange.com\/citiorange\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/buzzorange.com\/citiorange\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/buzzorange.com\/citiorange\/wp-json\/wp\/v2\/users\/319"}],"replies":[{"embeddable":true,"href":"https:\/\/buzzorange.com\/citiorange\/wp-json\/wp\/v2\/comments?post=18551"}],"version-history":[{"count":0,"href":"https:\/\/buzzorange.com\/citiorange\/wp-json\/wp\/v2\/posts\/18551\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/buzzorange.com\/citiorange\/wp-json\/wp\/v2\/media\/40135"}],"wp:attachment":[{"href":"https:\/\/buzzorange.com\/citiorange\/wp-json\/wp\/v2\/media?parent=18551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/buzzorange.com\/citiorange\/wp-json\/wp\/v2\/categories?post=18551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/buzzorange.com\/citiorange\/wp-json\/wp\/v2\/tags?post=18551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}