中国CRS
2020-02-27 253浏览
- 1.+ 0
- 2.I • 1998 126 • 2009 82 • 2009 698 2012
- 3.( 0A7 % )*
- 4.I SPV • 2013 • FATCA 2010-2014 • 2014-2016 CRS Standard 2014 2015 Common Reporting
- 5.T 0A7 / 0A7 0 U 0A7 1 )
- 6.• 1994 44 • 2009 82 • 2009 698
- 7.I F I F I F A F
- 8.o F G 1 T V “ K L U “ ( K ( “ “ L(U “ U (
- 9.CRS
- 10.+ 0 8 • CAA • • • 2017 • 2017 • 2018 • • • 2018 I 9 9
- 11.T 8 T 8 A 9 8 9 9 x
- 12.+ 0 ( I B I I 2 8 9
- 13.+ 0 ( I B I I I 8 T 9
- 14.o S S S o S
- 15.+ 0
- 16.— —
- 17.T oF V G (
- 18.o
- 19.
- 20.V S
- 21.+ 0 S
- 22.F
- 23.F F — — — — ) — “ “ ( K — L “ U — K ( K ) O L R — % U ) U L — K L ( “ — P — — ( “ “ “
- 24.U T T U V T P UR V ( ( ( “V P U (
- 25.2 , ! V U V U U V V U . V O . . T . . “ V (G . U V (
- 26.C 2 “ ( V ( “ P “ U ( V
- 27.O —
- 28.EE — EE 134 — EE
- 29.• V • ( t — ( ( — — ( — “ “ ( “ ( “ — —
- 30.I H — H T • H ( *) - ( (
- 31.I ) — “ — O — — ( • ( - — (
- 32.I F F H “ — “ K L“ ( F “ — K L“ 。
- 33.F F
- 34.I ) () ( ) ) ( “
- 35.I
- 36.5 6 8 9 T % % U % % P — % *
- 37.K L K L K o O L ( (
- 38.20 I
- 39.O — — — P ( — — ( — V O P P — L ( P K
- 40.D D O ( — —( — ( ( ( —
- 41.D C ( )()S K K — %* % (S ( *S L L( %*
- 42.• • • 1 2 “ ” 31 *1/3+ + • • *1/6 183 183 183 • • 30 91 30 • 365 75% • • • • • 183 12 183 • • • • 183 183 300
- 43.全球收入纳税 只在本国 收入纳税
- 44.K L K L - +) % %) ( *+) ()+* + ( -) ( % * + +- ( %) ( % ( + ( % % % %) -* () %- () % ) %+
- 45.K L K L K K U ) V V -* %) - % V % %% L % %) % L %K K L () L
- 46.O ) — “
- 47.I + 0 H T H H H V H H H H “
- 48.H K%L HK L — — “ K L … … K V L O K%LU ) K LU K L V P ) — K L ( U P
- 49.I F H ( B A
- 50.T 8 ( 9
- 51.T B H % T H T T U ) U P T P H ) ( K%L
- 52.8 O % %* U %+ %* O %+ V % % * % * S S 9
- 53.( %+ ( (
- 54.8 % K ( ) L 9
- 55.V 8 T H H H * S 9 PK U L
- 56.V 8 T %* % % % %* % 9 %) S % % % P %) S %) S (
- 57.8 T “O “O 9
- 58.8 % % - 9 %* % ( %
- 59.8 H 8 9 8T9 H H H K L L — L — P — … — P — P K K K 9 L — L — K L — K
- 60.8 H 8 8 9 9 H — ” 9 K ” ( L( ” H ( H ( 8V9 ( 8 9 H (
- 61.H — — “ — T H — ( —
- 62.+ 0
- 63.S o — “ — — — —
- 64.T S
- 65.II
- 66.S ( S P ( S ) P )S ) *)S P )S % *S L %)S K % P ) S ULP K) ( ) S % % % ( U % S ) U P S )S % * ( ) %* %) % % )
- 67.“ % S U RR )S P S % S P S S o A (
- 68.V T
- 69.a T V
- 70.V 8 K 9 L
- 71.4 KTL 3 V 1 O % - K L P V “ P K L P (
- 72.…
- 73.+ 0 EE ) %* K L
- 74.+ 0 K %* * “ 1// 1 L K L 1
- 75.+ 0 T V H ( H V H %+ H + H K% “ V O o1// O % S 0A7 U U L %-)S U
- 76.+ 0 H H H H * %+ m — o
- 77.CRS
- 78.O o 1 % S )S O O
- 79.T O
- 80.
- 81.V T P I ( F G O (
- 82.V 1
- 83.…
- 84.I I
- 85.F I — F — P — —
- 86.F K L“ ” I F ( V ” K L K L P KTL L K L P % K % — K L L “ K V ( L U — K P (
- 87.0A7 68 / 1; 68 / 1; 0A7 0 1; U 68 1 1C 4 9 2 3 4 9 2 3
- 88.7 4 K % L 3 V 1 O P ( ) T P S * S
- 89.1 L “ O%L 2 /K L L
- 90.CRS
- 91.+ 0 1 — — U
- 92.+ 0
- 93.% K ( L
- 94.8I 9 H H H H N
- 95.T D
- 96.8I 9 DCB
- 97.V DCB — DCB DCB DCB CB
- 98.I 8 — 9 —
- 99.CRS
- 100.+ 0 I %+ % %+ % % * % - % % + 0 % %+ % L 1 % % %* % * S — % K % 1 % — %* % * S
- 101.T R C ) “ P K S U U L “
- 102.C H T H H H V H H H H • S
- 103.B C
- 104.-)1+) 75/ 75/%
- 105.V I % P % K L P “ “ P ( “ (
- 106.V K L —P • K I K L L —P “ —P KTL (
- 107.“ o “ —( O% — K L K ( L K ) K * L m K L L
- 108.C a + 0 O — T O —
- 109.+ 0 I ” C T “ O o I S O
- 110.I C C C S % — — V ( ) — — m —
- 111.+ 0 1 F G
- 112.
- 113.x • • • • •
- 114.2004 2010 8 2013 2 5 2013 6 2013 3 2 500 2014 2014 7 25 1% 1% 25%
- 115.D
- 116.2007 • 5 2014 • 3 • • • 2004 2 2012 7 2017
- 117.2016 • • 2015 2016 • • • 2016 2017
- 118.• 2017 9 100 • 2015 12 17 • 40 56 2018 9
- 119.53 6 4 21
- 120.%( * ) * “ K4/ 1/L (