解放军文职招聘考试打击逃税1

 Working with more than 80 countries around the world, the United States has extended the time for completion of international tax agreements aimed at fighting offshore tax evasion and boosting global tax compliance. The U.S. Department of the Treasury and the Internal Revenue Service announced the action in a July 12th news release. It extends the start of the U.S. Foreign Account Tax Compliance Act (FATCA) withholding and account due diligence requirements for six months to allow more time for agreements with foreign jurisdictions to be completed. The extension, which runs to July 1st, 2014, will also provide foreign financial institutions with the time necessary to comply with FATCA while helping to ensure that the law is implemented efficiently. "Given the groundswell of international interest in FATCA, we are providing an additional six months to complete agreements with countries and jurisdictions around the globe, before withholding begins," said Treasury Deputy Assistant Secretary for International Tax Affairs Robert B. Stack. FATCA, enacted by the U.S. Congress in 2010, targets noncompliance by U.S. taxpayers using foreign accounts and establishes a global approach to combating offshore tax evasion. It requires U.S. financial institutions to withhold a portion of payments made to foreign financial institutions that do not agree to identify and report information on U.S. account holders. 

美国和世界上80多个国家一起，延长了用以完成国际税收协定的时间，目的在于打击离岸逃税行为，以及推动全球税收承诺。 美国财政部和国税局在7月12日的新闻稿中宣布了这一行动。这一行动推迟了美国《外国帐户税收遵从法》对扣缴税款和账户合法清查要求的启动，给予了美国以及国外司法管辖区额外的6个月来完成此项协定。 此次延期将延至2014年7月1日，同时也为国外金融机构提供了必要的时间在遵守外国账户税收遵从法的同时，确保该法律得到有效的执行。 国际税务事务处财务副助理秘书罗伯特.B.斯达克称：“国际上对外国账户税收遵从法的兴趣日益高涨，因此我们多给出6个月的时间，以便在扣缴税款开始前和全球其他国家及管辖区一起完成这些协定。” 2010年颁布的海外帐户纳税法案旨在惩治利用海外账户避税的美国纳税人，并建立起一种国际方式来打击离岸避税行为。FATCA要求美国金融机构对那些不同意确认并申报美国开户人信息的外国金融机构，如果有款子打到这些金融机构，应当扣留其部分款子。