摘要
2014年7月1日,《美国海外账户纳税法案》(FATCA)在美国国会通过四年后正式生效,该法案旨在打击美国纳税人利用海外账户的逃税行为,全球有超过8万家金融机构将受此法案影响。该法案涉及美国税收监管域外管辖权与跨国税务信息共享、跨境金融监管、金融企业公司治理和信息披露等重大问题,包括中国在内的全球110多个国家或地区已经与美国正式或初步签署了有关协议。本文对该法案主要内容、实施进展及对我国金融监管的影响进行了研究,提出了有关政策建议。
On July1,2014,the Foreign Account Tax Compliance Act(FATCA)came into effect four years after the U.S.Congress passed the bill,which aims to crack down on tax evasion Behavior by U.S.taxpayers using overseas accounts,more than80,000financial institutions around the world will be affected by this act.The bill deals with such major issues as the overseas tax jurisdiction of the United States,cross-border financial supervision,financial enterprise,corporate governance and information disclosure,and the sharing of cross-border tax information.More than110countries and regions,including China,have formally or preliminary signed agreements with the United States.This article analyzed the main content,the implementation progress and influence on ChinaJ financial supervision of this bill,and put forward the related policy suggestions.
作者
李燕
吴敏
张赶
Li Yan;Wu Min;Zhang Gan(Southwest University of Political Science and Law; China Construction Bank;China Construction Bank;;The People’s Bank of China Chongqing Operations Office)
出处
《当代金融研究》
2018年第2期30-36,共7页
Journal of Contemporary Financial Research
基金
中国法学会部级法学研究课题“双重上市法律制度研究”(项目编号:CLS[2015]C35)
关键词
FATCA
金融监管
公司治理
影响
启示
FATCA
Financial Supervision
Corporate Governance
Influence
Enlightenment
