美国FATCA与全球CRS有什么不同?「美国保险配置」最关心的问题都在这里!上!

DBJ美国财富管理

<p style="white-space: normal; margin-bottom: 22px; max-width: 100%; clear: both; min-height: 1em; caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-size: 18px; letter-spacing: 0.544px; text-align: justify; -webkit-text-size-adjust: 100%; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 27.2px; widows: 1; font-family: &quot;Microsoft Yahei&quot;, Simsun; word-wrap: break-word !important;"><span style="max-width: 100%; font-size: 15px; word-wrap: break-word !important;"><strong style="max-width: 100%; word-wrap: break-word !important;"><span style="max-width: 100%; letter-spacing: 0.544px; color: rgb(255, 76, 0); word-wrap: break-word !important;">受CRS的影响,越来越多的人把美国人寿保险作为自己全球资产配置的重要一环</span></strong><span style="max-width: 100%; letter-spacing: 0.544px; word-wrap: break-word !important;">,因为美国人寿保险具有保障家庭权益、传承财富、长时间的保值增值、保护隐私以及它的隔离功能(通常企业或个人追缴债务都不能触碰个人的人寿保险金)等作用。</span></span></h3><p style="white-space: normal; margin-bottom: 22px; max-width: 100%; clear: both; min-height: 1em; caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-size: 18px; letter-spacing: 0.544px; text-align: justify; -webkit-text-size-adjust: 100%; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 27.2px; widows: 1; font-family: &quot;Microsoft Yahei&quot;, Simsun; word-wrap: break-word !important;"><span style="max-width: 100%; font-size: 15px; word-wrap: break-word !important;"><strong style="max-width: 100%; word-wrap: break-word !important;"><span style="max-width: 100%; color: rgb(255, 76, 0); word-wrap: break-word !important;">无论任何国籍只要合法入境美国,便可以在美国买人寿保险</span></strong>(需要在美国做保险体检)。</span></h3><p style="white-space: normal; margin-bottom: 22px; max-width: 100%; clear: both; min-height: 1em; caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-size: 18px; letter-spacing: 0.544px; text-align: justify; -webkit-text-size-adjust: 100%; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 27.2px; widows: 1; font-family: &quot;Microsoft Yahei&quot;, Simsun; word-wrap: break-word !important;"><span style="max-width: 100%; font-size: 15px; word-wrap: break-word !important;"><span style="max-width: 100%; letter-spacing: 0.544px; word-wrap: break-word !important;">美国有数十家保险公司卖人寿保险给外国人。按照投保人的意愿,选择保险公司和符合投保人意愿的产品。2018年底,最受大陆人士欢迎的【voya】就正式停售了</span><span style="max-width: 100%; letter-spacing: 0.544px; word-wrap: break-word !important;">。</span></span></h3><p style="white-space: normal; margin-bottom: 22px; max-width: 100%; clear: both; min-height: 1em; caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-size: 18px; letter-spacing: 0.544px; text-align: justify; -webkit-text-size-adjust: 100%; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 27.2px; widows: 1; font-family: &quot;Microsoft Yahei&quot;, Simsun; word-wrap: break-word !important;"><span style="max-width: 100%; font-size: 15px; word-wrap: break-word !important;"><strong style="max-width: 100%; word-wrap: break-word !important;"><span style="max-width: 100%; letter-spacing: 0.544px; color: rgb(255, 76, 0); word-wrap: break-word !important;">很多购买美国保险的人其实并不长居美国,</span></strong><span style="max-width: 100%; letter-spacing: 0.544px; word-wrap: break-word !important;">对美国人寿保险有很多疑问,比如:美国FATCA与全球CRS有什么不同?作为外国人购买美国保险,如何理赔?美国人寿保险审核的考量因素有哪些?香港的美元保单和美国保险相同?下文中为大家一一解答。</span></span></h3> <section style="font-size: 16px; white-space: normal; max-width: 100%; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px; -webkit-text-size-adjust: 100%; font-variant-numeric: normal; font-variant-east-asian: normal; widows: 1; color: rgb(62, 62, 62); line-height: 25.6px; text-align: center; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section style="margin-top: 0.5em; margin-bottom: 0.5em; max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section style="padding: 0.3em 0.8em; max-width: 100%; display: inline-block; border-top-left-radius: 1em; border-top-right-radius: 1em; border-bottom-right-radius: 1em; border-bottom-left-radius: 1em; color: rgb(255, 255, 255); background-color: rgb(198, 36, 14); word-wrap: break-word !important; overflow-wrap: break-word !important;"><section style="max-width: 100%; font-size: 15px; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;"><strong style="max-width: 100%; word-wrap: break-word !important;">美国FATCA与全球CRS有什么不同</strong></span></section></section></section></section><section class="" data-tools="135编辑器" data-id="89715" style="white-space: normal; max-width: 100%; caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 18px; letter-spacing: 0.544px; text-align: justify; -webkit-text-size-adjust: 100%; font-variant-numeric: normal; font-variant-east-asian: normal; line-height: 27.2px; widows: 1; word-wrap: break-word !important;"><section style="max-width: 100%; text-align: center; word-wrap: break-word !important;"><p style="max-width: 100%; clear: both; min-height: 1em; display: inline-block; width: 30px; word-wrap: break-word !important;"><img class="__bg_gif" data-ratio="1.345" data-type="gif" data-w="200" title="分割线 箭头 动态" width="30px" data-src="https://mmbiz.qpic.cn/mmbiz_gif/d2u8YJWXVoic0zJn1dpwgJKRQJwXFEe2pVltULuNGib1v3INvDjzFH7u2ZLRTNQiaOWHYTUlv1bjfmbv7HKockg5w/640?wx_fmt=gif" _width="30px" src="http://localhost:48765/hevc?url=https%3A%2F%2Fmmbiz.qpic.cn%2Fmmbiz_gif%2Fd2u8YJWXVoic0zJn1dpwgJKRQJwXFEe2pVltULuNGib1v3INvDjzFH7u2ZLRTNQiaOWHYTUlv1bjfmbv7HKockg5w%2F640%3Fwx_fmt%3Dgif%26wxfrom%3D5%26wx_lazy%3D1%26tp%3Dwxpic&amp;type=gif" __sec_open_place_holder__="true" data-order="1" data-fail="0" style="max-width: 100%; display: inline; -webkit-user-select: none; height: auto !important; word-wrap: break-word !important; visibility: visible !important; width: 30px !important;"></h3></section></section><p style="white-space: normal; max-width: 100%; clear: both; min-height: 1em; font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; text-align: justify; -webkit-text-size-adjust: 100%; font-variant-numeric: normal; font-variant-east-asian: normal; widows: 1; color: rgb(62, 62, 62); font-size: 14px; letter-spacing: 0.5px; word-wrap: break-word !important;"><span style="max-width: 100%; font-size: 15px; word-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;">因美国并不属于OECD发布的已经签署或者承诺签署CRS的国家或地区,被列为非CRS参与国,其通过FATCA法案实现金融账户涉税信息交换。那么,同为金融账户信息交换制度,</span><strong style="max-width: 100%; word-wrap: break-word !important;"><span style="max-width: 100%; color: rgb(255, 76, 0); word-wrap: break-word !important;">CRS与FATCA法案有什么不同呢?</span></strong></span></h3><section class="" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section class="" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br style="max-width: 100%; word-wrap: break-word !important;"></h3></section></section></section><section class="" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section class="" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;">为增加税收收入,打击美国纳税人利用海外账户偷逃税行为,美国国会于2010年3月18日通过了《海外账户税收遵从法案》(FATCA法案),该法案使得<strong style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;">美国有能力在全球范围内收集纳税人的海外账户信息。</strong></span></h3></section></section></section> <h3><span style="white-space: normal; caret-color: rgb(62, 62, 62); color: rgb(62, 62, 62); font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 15px; letter-spacing: 0.5px; text-align: justify; widows: 1; -webkit-text-size-adjust: 100%;">截至2014年7月份,已经有英国、德国、法国、加拿大、意大利、西班牙和澳大利亚等39个国家或地区同美国就FATCA法案达成了政府间协议,</span><strong style="white-space: normal; max-width: 100%; caret-color: rgb(62, 62, 62); color: rgb(62, 62, 62); font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 15px; letter-spacing: 0.5px; text-align: justify; widows: 1; -webkit-text-size-adjust: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;">另有包括中国在内的60个国家或地区与美国就协定的实质性内容达成一致。</strong><span style="white-space: normal; caret-color: rgb(62, 62, 62); color: rgb(62, 62, 62); font-family: -apple-system-font, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; font-size: 15px; letter-spacing: 0.5px; text-align: justify; widows: 1; -webkit-text-size-adjust: 100%;">欧盟《利息税指令》和美国FATCA为OECD出台金融账户信息交换标准提供了参照。</span><br></h3> <section class="" style="margin-top: 10px; margin-bottom: 10px; max-width: 100%; text-align: center; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section class="" style="padding-right: 5px; padding-left: 5px; max-width: 100%; display: inline-block; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section class="" style="padding-right: 12px; padding-left: 12px; max-width: 100%; display: inline-block; color: rgb(255, 255, 255); background-color: rgb(255, 202, 0); word-wrap: break-word !important; overflow-wrap: break-word !important;"><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;"><strong style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;">信息交换模式不同</strong></span></h3></section><section style="margin-left: -4px; max-width: 100%; width: 10px; height: 20px; display: inline-block; vertical-align: middle; transform: rotate(0deg); border-top-left-radius: 10px; border-top-right-radius: 0px; border-bottom-right-radius: 0px; border-bottom-left-radius: 10px; background-color: rgb(254, 255, 255); word-wrap: break-word !important; overflow-wrap: break-word !important;"></section></section></section></section><section class="" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section class="" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;"><strong style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;">FATCA模式:美国VS金融机构</strong></span></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;">FATCA法案的信息交换则包括两种合作模式,</span></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;">一是由缔约国政府承诺向其金融机构搜集信息并自动移交给美国国家收入局(IRS);<strong style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;">【金融机构—缔约国政府—美国IRS】</strong></span></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;">这里又分单边或双边交换模式。</span></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;">中国与美国协定的是双边交换模式。</span></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;">二是要求缔约国的金融机构直接向IRS报告美国纳税人的账户信息。缔约国应当保证其金融机构与美国签订合作协议。<strong style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;">【金融机构—美国IRS】</strong></span></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></h3></section></section></section><section class="" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section class="" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; letter-spacing: 0px; word-wrap: break-word !important; overflow-wrap: break-word !important;">要求金融机构其持有的金融账户信息展开尽职调查,辨别并定期提供其掌握的美国账户(包括自然人账户以及美国纳税人持有比例超过10%的非金融机构)信息。<strong style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;">这些信息包括:美国纳税人的姓名、地址、纳税识别号、账号、账户余额或价值以及账户总收入与总付款金额。</strong><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></span></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></h3></section></section></section><section class="" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section class="" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;">不愿意加入FATCA游戏规则的,美国也有自己的“流氓政策”,即对于不配合的外国金融机构,<strong style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;">其来源于美国的包括股息、利息在内的收入将会被强加30%的预提所得税作为惩罚。</strong></span></h3></section></section></section> <section class="" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section class="" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;"><strong style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;">CRS模式:国家VS国家</strong></span></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;">CRS是基于完全互惠模式的自动信息交换。这主要体现在CAA文本中。</span></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;">第一批实施CRS的54个国家和地区中,已经有48个成功参与了“配对”,剩下6个国家目前仍在进行本国CRS立法或者对CRS实施所需要的数据保密和安全操作以及IT系统进行完善。</span></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></h3></section></section></section><section class="" style="margin-top: 10px; margin-bottom: 10px; max-width: 100%; text-align: center; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section class="" style="padding-right: 5px; padding-left: 5px; max-width: 100%; display: inline-block; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section style="margin-right: -4px; max-width: 100%; width: 10px; height: 20px; display: inline-block; vertical-align: middle; transform: rotate(0deg); border-top-left-radius: 0px; border-top-right-radius: 10px; border-bottom-right-radius: 10px; border-bottom-left-radius: 0px; background-color: rgb(254, 255, 255); word-wrap: break-word !important; overflow-wrap: break-word !important;"></section><section class="" style="padding-right: 12px; padding-left: 12px; max-width: 100%; display: inline-block; color: rgb(255, 255, 255); background-color: rgb(255, 202, 0); word-wrap: break-word !important; overflow-wrap: break-word !important;"><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;"><strong style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;">不同对象的不同标准</strong></span></h3></section><section style="margin-left: -4px; max-width: 100%; width: 10px; height: 20px; display: inline-block; vertical-align: middle; transform: rotate(0deg); border-top-left-radius: 10px; border-top-right-radius: 0px; border-bottom-right-radius: 0px; border-bottom-left-radius: 10px; background-color: rgb(254, 255, 255); word-wrap: break-word !important; overflow-wrap: break-word !important;"></section></section></section></section><section class="" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"><section class="" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;"><strong style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;">FATCA主要影响的是在美国外有账户的美国人、美国跨国公司及缔约国外国金融机构。</strong></span></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;">若缔约国与美国签订FATCA法案,并选择双边模式,即对等交换信息。但由于FATCA法案是美国的国内法律,要求外国金融机构履行美国法案下的合规义务,面临着跨国间的法律障碍。</span></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;">CRS影响的是100多个签约国的非税务居民,影响范围更为广泛。有些人即使不需要根据FATCA上报财务账户,但是在CRS下,就需要上报。</span></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;">FATCA只针对余额超过50000美元的个人账户,以及不同限制的公司账户。而CRS没有最低金额限度,存量账户,个人低净值账户按照账户持有人的地址来确定税收居民身份;(同一家金融机构及其关联机构账户加总余额不超过600万美元),个人高净值账户根据记录检索和客户经理程序来识别税收居民身份(加总余额超过600万美元)。</span></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;"><strong style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;">CRS是统一报告准则</strong></span></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><br data-filtered="filtered" style="max-width: 100%; word-wrap: break-word !important; overflow-wrap: break-word !important;"></h3><p style="max-width: 100%; clear: both; min-height: 1em; word-wrap: break-word !important; overflow-wrap: break-word !important;"><span style="max-width: 100%; word-wrap: break-word !important;">CRS对金融机构的尽职调查与报告义务作了统一规定,承诺实施CRS的国家或地区执行单一标准,使得程序简化、高效,且大大降低管理成本。而FATCA作为美国国内法案,其执行必须通过美国逐一与各国谈签协议才能实现。而且,不同的协议执行标准未必一致。</span></h3></section></section></section>