{"id":776,"date":"2018-10-05T21:48:45","date_gmt":"2018-10-05T11:48:45","guid":{"rendered":"https:\/\/schambers.com.au\/?p=776"},"modified":"2018-11-27T11:59:51","modified_gmt":"2018-11-27T00:59:51","slug":"%e8%ae%a9%e5%af%8c%e8%b1%aa%e5%92%8c%e4%bc%81%e4%b8%9a%e7%9a%84%e5%a2%83%e5%a4%96%e5%b8%90%e6%88%b7%e8%a3%b8%e5%a5%94%e7%9a%84%e5%b9%95%e5%90%8e%e6%8e%a8%e6%89%8b","status":"publish","type":"post","link":"https:\/\/schambers.com.au\/zh-hans\/2018\/10\/05\/%e8%ae%a9%e5%af%8c%e8%b1%aa%e5%92%8c%e4%bc%81%e4%b8%9a%e7%9a%84%e5%a2%83%e5%a4%96%e5%b8%90%e6%88%b7%e8%a3%b8%e5%a5%94%e7%9a%84%e5%b9%95%e5%90%8e%e6%8e%a8%e6%89%8b\/","title":{"rendered":"\u8ba9\u5bcc\u8c6a\u548c\u4f01\u4e1a\u7684\u5883\u5916\u5e10\u6237\u201c\u88f8\u5954\u201d\u7684\u5e55\u540e\u63a8\u624b"},"content":{"rendered":"<p>\u5f88\u591a\u4eba\u79f0\uff0c<em>\u5728<\/em><em>CRS<\/em><em>\u5f00\u59cb\u5b9e\u65bd\u540e\uff0c\u5bcc\u8c6a\u548c\u4f01\u4e1a\u7684\u5883\u5916\u8d26\u6237\u5c06<\/em><em>\u201c<\/em><em>\u797c\u5954<\/em><em>\u201d<\/em><em>\uff0c\u56e0\u4e3a\u4ed6\u4eec\u5728\u9690\u85cf\u8d44\u4ea7\u7684\u4fe1\u606f\u5c06\u88ab<\/em><em>CRS<\/em><em>\u6210\u5458\u56fd\u7684\u7a0e\u52a1\u673a\u5173\u6240\u638c\u63e1\u3002<\/em>\u90a3\u4e48\uff0c\u8ba9\u5bcc\u8c6a\u548c\u4f01\u4e1a\u7684\u5883\u5916\u5e10\u6237\u201c\u88f8\u5954\u201d\u7684\u5e55\u540e\u63a8\u624b\u662f\u8c01\u5462\uff1f<\/p>\n<p>CRS\u7684\u5168\u79f0\u4e3aCommonReportingStandard\uff0c\u300a\u901a\u7528\u62a5\u544a\u51c6\u5219\u300b\u3002CRS\u662f\u53d7\u5230\u7f8e\u56fd\u653f\u5e9c\u300a\u6d77\u5916\u8d26\u6237\u7a0e\u6536\u5408\u89c4\u6cd5\u6848\u300b\uff08ForeignAccountTaxComplianceAct\uff0cFATCA\uff09\u7684\u542f\u53d1\uff0c\u7531\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\uff08OrganizationforEconomicCo-operationandDevelopment\uff0cOECD\uff09\u4e8e2014\u5e747\u6708\u63d0\u51fa\u7684\u3002<\/p>\n<p>CRS\u662f\u81ea\u52a8\u7684\u3001\u65e0\u9700\u63d0\u4f9b\u7406\u7531\u7684\u4fe1\u606f\u4ea4\u6362\uff0c\u4e5f\u5373\u7b7e\u7f72\u56fd\u5bb6\uff08\u5730\u533a\uff09\u4e4b\u95f4\u901a\u8fc7\u4fe1\u606f\u5e73\u53f0\u81ea\u52a8\u5411\u76f8\u5173\u65b9\u63d0\u4f9b\u91d1\u878d\u8d26\u6237\u4ea4\u6613\u4fe1\u606f\u3002<\/p>\n<p>CRS\u7684\u76ee\u7684\u662f\u901a\u8fc7\u53c2\u4e0e\u7684\u56fd\u5bb6\uff08\u5730\u533a\uff09\u4e4b\u95f4\u4ea4\u6362\u7a0e\u52a1\u5c45\u6c11\u8d44\u6599\uff0c\u63d0\u5347\u7a0e\u6536\u900f\u660e\u5ea6\u548c\u6253\u51fb\u8de8\u5883\u9003\u7a0e\u3002<\/p>\n<p><strong>CRS<\/strong><strong>\u7684\u7531\u6765<\/strong><\/p>\n<p>\u25b3<strong>2010<\/strong><strong>\u5e74<\/strong><strong>3<\/strong><strong>\u6708\uff0c\u7f8e\u56fd\u9881\u5e03\u4e86<\/strong><strong>FATCA<\/strong><strong>\u6cd5\u6848<\/strong><\/p>\n<p>\u7f8e\u56fd\u9881\u5e03\u4e86\u300a\u6d77\u5916\u8d26\u6237\u7eb3\u7a0e\u6cd5\u6848\u300b\uff08FATCA\uff09\uff0c\u8981\u6c42\u6d77\u5916\u91d1\u878d\u673a\u6784\uff08FFI\uff09\u5fc5\u987b\u5411\u7f8e\u56fd\u56fd\u7a0e\u5c40\uff08IRS\uff09\u62ab\u9732\u8be5\u673a\u6784\u7f8e\u56fd\u5ba2\u6237\u7684\u57fa\u672c\u4fe1\u606f\u3002\u82e5\u4e0d\u9075\u5faa\u6b64\u89c4\u5b9a\uff0c\u5219\u9700\u5411\u7f8e\u56fd\u56fd\u7a0e\u5c40\u7f34\u7eb330%\u7684\u9884\u6263\u7a0e\uff0c\u5e76\u4e8e2014\u5e747\u6708\u6b63\u5f0f\u5b9e\u65bd\u3002\u4e3a\u4e86\u786e\u4fddFATCA\u5168\u9762\u5b9e\u65bd\uff0c\u76ee\u524d\u5df2\u6709\u8d85\u8fc7100\u4e2a\u56fd\u5bb6\u548c\u5730\u533a\u4e0e\u7f8e\u56fd\u7b7e\u8ba2\u653f\u5e9c\u95f4\u534f\u8bae\uff08IGA\uff09\u3002<\/p>\n<p>\u25b3<strong>2013<\/strong><strong>\u5e74<\/strong><strong>7<\/strong><strong>\u6708\uff0c\u4e16\u754c\u7ecf\u5408\u7ec4\u7ec7\u9881\u5e03\u4e86<\/strong><strong>BEPS<\/strong><strong>\u8ba1\u5212<\/strong><\/p>\n<p>\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\uff08OECD\uff09\u5728\u83ab\u65af\u79d1\u53ec\u5f00\u7684G20\u4f1a\u8bae\u4e0a\u5ba3\u5e03\u300a\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u884c\u52a8\u8ba1\u5212\u300b\uff08BaseErosionandProfitShifting,BEPS\uff09\uff0c\u4e3b\u8981\u76ee\u7684\uff0c\u534f\u8c03\u5404\u56fd\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u5236\uff0c\u91cd\u5851\u73b0\u884c\u7a0e\u6536\u534f\u5b9a\uff0c\u63d0\u9ad8\u7a0e\u6536\u900f\u660e\u5ea6\uff0c\u5728\u907f\u514d\u56fd\u9645\u53cc\u91cd\u5f81\u7a0e\u7684\u540c\u65f6\uff0c\u6253\u51fb\u7a0e\u57fa\u4fb5\u8680\u548c\u5229\u6da6\u8f6c\u79fb\u3002<\/p>\n<p>\u8fd9\u6807\u5fd7\u7740\u4e16\u754c\u5404\u56fd\u5f00\u59cb\u5171\u540c\u81f4\u529b\u4e8e\u63a8\u8fdb\u56fd\u9645\u7a0e\u6536\u4f53\u7cfb\u7684\u73b0\u4ee3\u5316\u8fdb\u7a0b\uff0c\u4e5f\u9884\u793a\u7740\u672a\u6765\u56fd\u9645\u7a0e\u6536\u5f81\u7ba1\u79e9\u5e8f\u7684\u53d8\u9769\u65b9\u5411\u3002<\/p>\n<p>\u25b3<strong>2014<\/strong><strong>\u5e74<\/strong><strong>7<\/strong><strong>\u6708\uff0c\u4e16\u754c\u7ecf\u5408\u7ec4\u7ec7\u9881\u5e03\u4e86<\/strong><strong>CAA&amp;CRS<\/strong><\/p>\n<p>\u5e94G8\u548cG20\u56fd\u96c6\u56e2\u8981\u6c42\uff0cOECD\u53d1\u5e03\u4e86\u521b\u5efa\u5168\u7403\u91d1\u878d\u8d26\u6237\u4fe1\u606f\u81ea\u52a8\u4ea4\u6362\u65b0\u51c6\u5219\uff1a\u300a\u4e3b\u7ba1\u5f53\u5c40\u534f\u8bae\u300b\uff08CAA\uff09\u548c\u300a\u901a\u7528\u62a5\u544a\u51c6\u5219\u300b\uff08CRS\uff09\u3002<\/p>\n<p>CAA\u548cCRS\uff0c\u4e0d\u662f\u5177\u6709\u6cd5\u5f8b\u6548\u529b\u7684\u8303\u672c\uff0c\u4f46OECD\u63d0\u5021\uff0c\u6210\u5458\u56fd\u5e94\u6309\u7167\u8be5\u8303\u672c\u7684\u8981\u6c42\u7f14\u7ed3\u56fd\u5bb6\u95f4\u7684\u60c5\u62a5\u4ea4\u6362\u534f\u8bae\u3002CAA\u548cCRS\u662f\u4eff\u5236FATCA\u800c\u521b\u5efa\u7684\uff0c\u4f46\u5176\u62a5\u544a\u7684\u6570\u636e\u8981\u6c42\u4e0d\u540c\uff0c\u62a5\u544a\u7684\u4fe1\u606f\u91cf\u66f4\u5927\u3002<\/p>\n<p>\u25b3<strong>2015<\/strong><strong>\u5e74<\/strong><strong>12<\/strong><strong>\u6708\uff0c\u4e2d\u56fd\u7b7e\u7f72\u4e86<\/strong><strong>CRS<\/strong><\/p>\n<p>\u4e2d\u56fd\u7b7e\u7f72\u4e86\u300a\u591a\u8fb9\u4e3b\u7ba1\u5f53\u5c40\u534f\u8bae\u300b\uff08MultilateralCompetentAuthorityAgreement,MCAA)\uff09\uff0c\u63a8\u8fdb\u4e86\u4ee5CRS\u4e3a\u6846\u67b6\u7684\u91d1\u878d\u8d26\u6237\u4fe1\u606f\u81ea\u52a8\u4ea4\u6362\u7684\u53d1\u5c55\uff0c\u5c06\u4e8e2017\u5e741\u67081\u65e5\u5b9e\u65bd\u65b0\u7684\u8d26\u6237\u5f00\u6237\u7a0b\u5e8f\uff0c\u5e76\u4e8e\u7b2c\u4e8c\u62792018\u5e74\u8fdb\u884c\u7b2c\u4e00\u6b21\u4fe1\u606f\u4ea4\u6362\u3002<\/p>\n<p>\u25b3<strong>2016<\/strong><strong>\u5e74<\/strong><strong>4<\/strong><strong>\u6708\uff0c\u82f1\u56fd\u63a7\u5236<\/strong><strong>BVI<\/strong><strong>\u79bb\u5cb8\u516c\u53f8\u4fe1\u606f<\/strong><\/p>\n<p>\u82f1\u56fd\u5ba3\u5e03\uff0c\u5c06\u5168\u9762\u63a7\u5236\u4ee5BVI\u4e3a\u9996\u7684\u5404\u82f1\u5c5e\u9886\u5730\u79bb\u5cb8\u516c\u53f8\u7684\u5168\u90e8\u4fe1\u606f<\/p>\n<p>\u25b3<strong>2017<\/strong><strong>\u5e74<\/strong><strong>1<\/strong><strong>\u6708<\/strong><strong>1<\/strong><strong>\u65e5\uff0c\u9999\u6e2f\u5f00\u59cb\u5b9e\u65bd<\/strong><strong>CRS<\/strong><\/p>\n<p>\u4e0e\u4e2d\u56fd\u5927\u9646\u4e00\u6837\uff0c\u9999\u6e2f\u5c5e\u4e8e\u5df2\u7ecf\u627f\u8bfa\u5b9e\u65bd&#8221;\u91d1\u878d\u8d26\u6237\u6d89\u7a0e\u4fe1\u606f\u81ea\u52a8\u4ea4\u6362\u6807\u51c6&#8221;\uff08CRS\uff09\u56fd\u5bb6\u6216\u5730\u533a\u4e2d\u7684\u201c\u7b2c\u4e8c\u6279\u201d\uff0c\u4e5f\u5c31\u662f\u8bf4\u9999\u6e2f\u7684\u91d1\u878d\u673a\u6784\u5c06\u4e8e2017\u5e741\u67081\u65e5\u5f00\u59cb\u5b9e\u65bdCRS\uff0c2018\u5e749\u6708\uff0c\u9999\u6e2f\u5c06\u4e0e\u5176\u4ed6\u76f8\u5173CRS\u4f19\u4f34\u56fd\u8fdb\u884c\u91d1\u878d\u8d26\u6237\u6d89\u7a0e\u4fe1\u606f\u7b2c\u4e00\u6b21\u81ea\u52a8\u4ea4\u6362\uff08\u7b2c\u4e00\u6279\u56fd\u5bb6\u7684CRS\u5b9e\u65bd\u65f6\u95f4\u6bd4\u7b2c\u4e8c\u6279\u65e9\u4e00\u5e74\uff09\u3002<\/p>\n<p>\u25b3<strong>2017\u2014\u20142018<\/strong><\/p>\n<p>2017\u5e74\u5c06\u670954\u4e2a\u5730\u533a\u8fdb\u884c\u9996\u6b21\u4fe1\u606f\u4ea4\u6362\u3002<\/p>\n<p>2018\u5e74\u5c06\u670947\u4e2a\u5730\u533a\u8fdb\u884c\u9996\u6b21\u4fe1\u606f\u4ea4\u6362\u3002<\/p>\n<p><strong>\u5982\u4f55\u5e94\u5bf9<\/strong><strong>CRS?<\/strong><\/p>\n<ul>\n<li><strong>\u5408\u6cd5\u7533\u62a5\u7a0e\u52a1\u5e76\u5408\u7406\u7f34\u7a0e\uff1b<\/strong><\/li>\n<li><strong>\u5408\u6cd5\u6539\u53d8\u7a0e\u52a1\u5c45\u6c11\u7684\u8eab\u4efd\uff1b<\/strong><\/li>\n<li><strong>\u5229\u7528\u4fe1\u6258\u3001\u57fa\u91d1\u3001\u4fdd\u9669\u3001\u6295\u8d44\u673a\u6784\uff0c\u623f\u5730\u4ea7\u7b49\u591a\u79cd\u8d44\u4ea7\u914d\u7f6e\u5206\u6563\u8d44\u4ea7\u7684\u6301\u4ed3\uff1b<\/strong><\/li>\n<li><strong>\u201c<\/strong><strong>\u8c03\u6574\u73b0\u6709\u7684\u4fe1\u6258\u67b6\u6784<\/strong><strong>\u201d &#8212; <\/strong><strong>\u4f8b\u5982\u8c03\u6574\u73b0\u6709\u5bb6\u5ead\u4fe1\u6258\u7684\u5185\u90e8\u67b6\u6784<\/strong><\/li>\n<\/ul>\n<p><strong>\u79fb\u6c11\u95ee\u9898\u8bf7\u54a8\u8be2<\/strong><\/p>\n<p><strong>Email<\/strong><strong>\uff1a<\/strong><strong>immi@gsun.com.au<\/strong><\/p>\n<p><strong>\u54a8\u8be2\u7535\u8bdd<\/strong><strong>: <\/strong><strong>\uff0b<\/strong><strong>61 2 9267 1112<\/strong><\/p>\n<p><strong>\u66f4\u591a\u8d44\u8baf\u8bf7\u5173\u6ce8<\/strong><strong>\u00a0@<\/strong><strong>\u9633\u5149\u6d77\u5bcc<\/strong><\/p>\n<p><strong>\u957f\u6309\u626b\u63cf<\/strong><strong>\u2b07<\/strong><strong>\u4e8c\u7ef4\u7801<\/strong><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-medium wp-image-774\" src=\"https:\/\/schambers.com.au\/wp-content\/uploads\/2018\/10\/qrcode-300x300.png\" alt=\"\" width=\"300\" height=\"300\" srcset=\"https:\/\/schambers.com.au\/wp-content\/uploads\/2018\/10\/qrcode-300x300.png 300w, https:\/\/schambers.com.au\/wp-content\/uploads\/2018\/10\/qrcode-150x150.png 150w, https:\/\/schambers.com.au\/wp-content\/uploads\/2018\/10\/qrcode.png 430w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5f88\u591a\u4eba\u79f0\uff0c\u5728CRS\u5f00\u59cb\u5b9e\u65bd\u540e\uff0c\u5bcc\u8c6a\u548c\u4f01\u4e1a\u7684\u5883\u5916\u8d26\u6237\u5c06\u201c\u797c\u5954\u201d\uff0c\u56e0\u4e3a\u4ed6\u4eec\u5728\u9690\u85cf\u8d44\u4ea7\u7684\u4fe1\u606f\u5c06\u88abCRS\u6210\u5458\u56fd\u7684\u7a0e\u52a1\u673a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-776","post","type-post","status-publish","format-standard","hentry","category-1"],"_links":{"self":[{"href":"https:\/\/schambers.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/776","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/schambers.com.au\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/schambers.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/schambers.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/schambers.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=776"}],"version-history":[{"count":0,"href":"https:\/\/schambers.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/776\/revisions"}],"wp:attachment":[{"href":"https:\/\/schambers.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=776"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schambers.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=776"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schambers.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}