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- 【征集】西西河的经济学，及清流措施，需要主动参与者，『稷下学宫』新认证方式，24年网站打算和努力目标
主题：【warning】公民/绿卡与海外资产问题 -- 种植园土
花儿姐的老板就是美国政府的老板，就是奥黑得老板。不要想当然了，这个政策就是冲着新移民的。
The Foreign Account Tax Compliance Act (FATCA) is an important development in U.S. efforts to improve tax compliance involving foreign financial assets and offshore accounts.
Under FATCA, U.S. taxpayers with specified foreign financial assets that exceed certain thresholds must report those assets to the IRS. This reporting will be made on Form 8938, which taxpayers attach to their federal income tax return, starting this tax filing season.
In addition, FATCA will require foreign financial institutions to report directly to the IRS information about financial accounts held by U.S. taxpayers, or held by foreign entities in which U.S. taxpayers hold a substantial ownership interest.
两个孩子, 一定要有至少一个读律师的.
一个孩子嘛, 那就强迫他读法律.
del
“贪婪”的肥猫，待宰的羔羊。
中美的确有税务协定。你拿中国的纳税凭证确能抵扣应税收入。
但问题是，中国的富豪，尤其是移民美国的富豪，几个是认真交纳所得税的？
如果8000万美元只有1000万元收入的纳税凭据，那么对不起，7000万要交税。
第一次不报税罚1万，第二次不报，罚5万。但这是小钱--开胃菜而已。
如果你被判定understatement，那么这7000万美元可能要罚40%即2800万美元，另外还要补交所得税。如果你的effective tax rate是30%，那么7000*30%=2100万。这样你的7000万要交4900万美元--这是主菜。
而且，根据美国2010年新通过的法律，美国可以迫使在美国有业务的银行、基金、保险等金融机构，扣押你金融资产的30%，作为交税的预扣资金。也就是，你喜滋滋地拿到美国绿卡，换来的是你在香港汇丰银行的账户被扣留30%，以及在伦敦的股票/基金账户被扣30%。
按照美国的税法，联邦政府也可以通过TAX LIEN等方式收走并拍卖你在美国的房产。
你说美国人哪里管得了那么远？
的确，如果你不是美国公民或者绿卡持有者，美国人管不了那么远。
美国人已经利用反恐的名义强迫瑞士的银行业和英属维京群岛等离岸金融中心开放了数据库。其它的银行如HSBC就更不用提了。
如果你不是美国人或者永久居民，美国人只能用CIA威胁你，把你海外账户通知给你的政府，迫使你和CIA合作（也就是有海外账户的贪官都可能成为CIA威胁的对象）。但除非你投奔美国，美国的税务局IRS管不了你的全球行为。如果你投奔了美国，接受了公民或者绿卡资格，那么你的全球收入交税义务是必须的，不可商量的。
OCED国家之间交流详细的个人税务信息。但中美之间虽有避免双重纳税税务协议，但目前并不交流信息。
中美税务关系前景有3个可能：要么变糟糕，双方以打压虐杀对方的经济成员为乐趣；要么变得更好，象OECD国家那样把你的税务信息共享给对方；要么维持目前的现状。
前两种情况，新加入美籍或绿卡持有人士都是处境最糟糕的。而第三者可能变得越来越难维持下去。
这样贪官污吏 偷税漏税的不是更虚了
另一方面资本自然不敢继续往美国流了 那相应的流向中国的不就更多了
好事啊
二千多平米的独栋豪宅，他的方法是转到老婆名下。张传说中的一亿多赃款主要在国内，老婆大人的资产都在美国。
Specified foreign financial assets include foreign financial accounts, and foreign non-account assets held for investment (as opposed to held for use in a trade or business), such as foreign stock and securities, foreign financial instruments, contracts with non-US persons, and interests in foreign entities. The regulations include a list of examples, such as swaps, options, and derivative contracts.
There are exceptions. Certain assets of a foreign nature are not specified foreign financial assets that require Form 8938 reporting. Additionally, certain specified foreign financial assets reported elsewhere need not be reported on Form 8938. These exceptions are as follows:
* A financial account maintained by a U.S. payor is not a specified foreign financial asset. For example, a specified person is not required to report a financial account maintained by a U.S. branch of a foreign financial institution, or a foreign branch of a U.S. financial institution..
* Exceptions from reporting are made for assets reported on certain other tax forms. These include: Form 3520, Form 3520-A, Form 5471, Form 8621, Form 8865, or Form 8891. The value of specified foreign financial assets reported on these forms are included in determining the total value of assets for Form 8938 purposes, but the assets do not need to be reported on Form 8938. In this situation, the taxpayer identifies on Form 8938 which and how many of these form(s) report the specified foreign financial assets.
* Exceptions from reporting are made for certain trusts, certain assets held by bona fide residents of possessions, and assets or accounts for which mark-to-market elections have been made under Section 475.
* A beneficial interest in a foreign trust or a foreign estate is not a specified foreign financial asset of a specified person unless the specified person knows or has reason to know of the interest.
* An interest in a social security, social insurance, or other similar program of a foreign government is not a specified foreign financial asset.
* A specified individual that is treated as a beneficiary of a domestic bankruptcy trust or a domestic widely held fixed investment trust is not required to file Form 8938 to report any specified foreign financial asset held by the trust.
Certain key definitions of terms in the regulations, such as “financial account” and “financial institution,” will be further defined by regulations under FATCA Chapter 4.
好避税得很。
能否把那个“五年追溯期”也解释一下，谢谢。
多少多少中国富人移民美国，那是收网前的最后忽悠。中国富人要想扎根，必须控制美国的经济命脉，否则。。。。
先说说你摘录的“例外”情况：
* A financial account maintained by a U.S. payor is not a specified foreign financial asset. For example, a specified person is not required to report a financial account maintained by a U.S. branch of a foreign financial institution, or a foreign branch of a U.S. financial institution..
主要是说，美国纳税人不须专门汇报在外资银行的美国分行以及美资银行的海外分行的账户情况。这是因为上述银行已经自动把你的信息报给IRS了。
* Exceptions from reporting are made for assets reported on certain other tax forms. These include: Form 3520, Form 3520-A, Form 5471, Form 8621, Form 8865, or Form 8891. The value of specified foreign financial assets reported on these forms are included in determining the total value of assets for Form 8938 purposes, but the assets do not need to be reported on Form 8938. In this situation, the taxpayer identifies on Form 8938 which and how many of these form(s) report the specified foreign financial assets.
假如其它税务表格中已经上报了8938表格的项目。
* Exceptions from reporting are made for certain trusts, certain assets held by bona fide residents of possessions, and assets or accounts for which mark-to-market elections have been made under Section 475.
某些信托资金，可在以下条件下根据475条允许例外：（1）善意获得；（2）自动按市价调整报税价值
* A beneficial interest in a foreign trust or a foreign estate is not a specified foreign financial asset of a specified person unless the specified person knows or has reason to know of the interest.
若非受益人知道或有理由知道在海外信托或海外资产的获益关系，则不适用上述定义.但一般而言，只要你还保留一定的资产控制权，上述例外是肯定不适用的。
* An interest in a social security, social insurance, or other similar program of a foreign government is not a specified foreign financial asset.
社保计划例外。
* A specified individual that is treated as a beneficiary of a domestic bankruptcy trust or a domestic widely held fixed investment trust is not required to file Form 8938 to report any specified foreign financial asset held by the trust.
国内破产保护托管的受益人等
尊驾认为如何利用上述例外规避税负？
其次，上述法案和其它税务、金融法案联手，威力无穷啊。比如反恐有关的要求境外金融机构、离岸金融中心的信息披露法案，比如DODD-FRANK法案，比如以提成方式奖励举报逃税的条例，比如在境外城市（如北京）设立举报热线......
尊驾认为如何逃脱这样一张撒向全球的大网？
美的。所以，美国只要一手给某些人的家属发出绿卡，一手就可以监控这些人在全球的金融资产，一分钱不花，就能逼大批TG高官变成美帝间谍。
如果将来中美发生军事冲突，裸官=汉奸、敌谍，除非家属回国。
就事论事。IRS 开篇第一句就是定义 specified foreign financial asset的。
Specified foreign financial assets include foreign financial accounts, and foreign non-account assets held for investment (as opposed to held for use in a trade or business), such as foreign stock and securities, foreign financial instruments, contracts with non-US persons, and interests in foreign entities.