两边拿钱的会被查出来吗?
美中达协议：美籍华人、绿卡持有人须申报中国存款账户。美国财政部表示，已
经与中国政府草签了一份协议。此举旨在贯彻实施2010年通过的一项遏制海外逃税的联
邦法律。
两国已经就条款达成一致，但在正式签署前还需审议协议细则。
这项法律要求外国银行将有关美国公民所有的账户信息提交给美国国税局(IRS)。
这将迫使世界各地的银行不向任何不遵守这项法律的金融机构进行某类支付。该法的正
式名称为《外国账户税务合规法案》(Foreign Account Tax Compliance Act,简称
Fatca)。
中共官员过去曾私下表示担心遵守FATCA会背负的潜在负担。但美国已经利用政府
间协议来简化合规过程。美国和中国已经签订一类互惠协议。根据协议，中国将向美国
政府提供美国公民金融账户信息，而美国则会将中国大陆籍人士美国账户信息提供给中
共政府。
英文原文
WSJ: U.S. Initials Deal With China to Curb Offshore Tax Evasiononline.
wsj.com/articles/u-s-initials-deal-with-china-to-curb-offshore-tax-evasion-
1403815952?tesla=y&mg=reno64-wsj
June26, 2014 4:52 p.m. ET
WASHINGTON—The U.S. Treasury said it initialed an agreement with China
to help implement a2010 federal law aimed at curbing offshore tax evasion.
The two countries agreed on the terms, but are scrutinizing the fine
print before officially signing it. The move helps the U.S. government's
effort to put the complex regulatory plan into practice while avoiding
disruptions in commercial transactions with other major economies.
The law requires foreign banks to start turning over information about U
.S.-owned accounts to the Internal Revenue Service. It would force banks
around the world to withhold a share of many types of payments to any
institutions that aren't in compliance with the law, the Foreign Account Tax
Compliance Act, or Fatca.
The U.S. has been signing agreements with foreign governments to help
implement the law. The agreements allow banks to turn over account
information to their own governments instead of handing it directly to the U
.S.—a potential violation of privacy rules in some countries. The U.S. has
signed or initialed agreements with about80 countries, including almost all
major economies, a senior Treasury official said.
The U.S. and China entered into a type of reciprocal agreement that will
give the U.S. government information on U.S.-owned financial accounts, and
the U.S. in turn will provide banks' information on Chinese residents' U.S.
accounts.
Chinese officials in the past have expressed concerns privately about
the potential burdens of complying with Fatca. But the U.S. has used the
intergovernmental agreements to simplify compliance.
Still, significant challenges remain in getting the global information-
reporting system up and running. Around80,000 banks and other financial
institutions have agreed to start reporting the data on U.S.-owned foreign
accounts. But banks have been nervous about being ready by the July1 start
date.
The U.S. recently announced it would ease enforcement for2014 and 2015.
The government said as long as firms are making a good-faith effort to
comply, the U.S. won't rigorously enforce many of the requirements in 2014
and 2015.
