摘要
国际反逃税形势的发展强化了各国对商业银行反逃税合规管理要求。本文以2019年12月底的汇丰银行逃税处罚案为切入,对汇丰瑞士银行逃税处罚案当中暴露的反逃税合规管理机制缺陷进行剖析,研究汇丰瑞士银行罚单所展示的反逃税合规政策与程序缺陷、高层合规履职不足、合规意识淡薄及合规风险管控不力的问题,并提炼该案所体现的合规启示,为我国商业银行机构海外经营及国内加强反逃税合规管理提供相关建议。
The development of the international anti-tax evasion situation has strengthened the requirements ofr the compliance management of commercial banks against tax evasion.This article takes the HSBC tax evasion penalty case at the end of December 2019 as an entry point,analyzes the flaws of the anti-tax evasion compliance management mechanism exposed in the HSBC Swiss bank tax evasion penalty case,and studies the anti-tax evasion compliance policies and procedures shown in the HSBC Swiss bank punishment Defects,inadequate high-level compliance performance,weak compliance awareness,and poor compliance risk control.It also refines the compliance enlightenment embodied in the case,and provides relevant suggestions for my country’s commercial banking institutions to operate overseas and strengthen domestic anti-tax evasion compliance management.
作者
苏如飞
Su rufei(The People’s Bank of China Industrial and Commercial Bank of China)
出处
《金融发展评论》
2020年第3期54-65,共12页
Financial Development Review
关键词
反逃税
银行保密法
瑞士银行
美国监管
合规管理
anti-tax evasion
bank secrecy laws
Swiss banks
US regulation
compliance management
