| 摘要: |
| 2014年7月1日，《美国海外账户纳税法案》（FATCA）在美国国会通过四年后正式 生效，该法案旨在打击美国纳税人利用海外账户的逃税行为，全球有超过8万家金融机构将受 此法案影响。该法案涉及美国税收监管域外管辖权与跨国税务信息共享、跨境金融监管、金融 企业公司治理和信息披露等重大问题，包括中国在内的全球110多个国家或地区已经与美国正 式或初步签署了有关协议。本文对该法案主要内容、实施进展及对我国金融监管的影响进行了 研究，提出了有关政策建议。 |
| 关键词: FATCA； 金融监管；公司治理； 影响；启示 |
| DOI： |
| 分类号:F833.0 |
| 基金项目:本文 获中国法学会部级法学研究课题“双重上市法律制度研究”(项目编号：CLS[2015]C35)的资助。 |
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| The Influence of Foreign Account Tax Compliance Act （“FATCA”） On China’ Financial Supervision and its Enlightenment |
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Li Yan Wu Min Zhang Gan1,2,3
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1.Southwest University of Political Science and Law;2.China Construction Bank;3.The People’s Bank of China Chongqing Operations Office
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| Abstract: |
| On July 1, 2014, the Foreign Account Tax Compliance Act (FATCA) came into effect four years after the U.S. Congress passed the bill, which aims to crack down on tax evasion Behavior by U.S. taxpayers using overseas accounts, more than 80,000 financial institutions around the world will be affected by this act. The bill deals with such major issues as the overseas tax jurisdiction of the United States, cross-border financial supervision, financial enterprise’ corporate governance and information disclosure, and the sharing of cross-border tax information. More than 110 countries and regions, including China, have formally or preliminary signed agreements with the United States. This article analyzed the main content, the implementation progress and influence on China’ financial supervision of this bill, and put forward the related policy suggestions. |
| Key words: FATCA; Financial Supervision; Corporate Governance; Influence; Enlightenment |
