关于在中国实施就税务事宜自动交换金融账户信息的告知函.PDFVIP

亲爱的客户： 关于在中国实施就税务事宜自动交换金融账户信息的告知函 作为二十国集团（G20）成员，中国一贯支持经济合作与发展组织（OECD）有关信息自动交换议题 下的各项倡议。2015 年 12 月，中国签署了OECD 《多边主管当局协议》（MCAA），推进了以《通用 报告准则》（CRS）为框架的金融账户自动交换的发展，旨在打击跨境逃税及维护诚信的纳税税收 体制。 为指导和规范金融机构的尽职调查工作，国家税务总局、财政部、中国人民银行、中国银监会、中 国证监会、中国保监会于2017 年5 月 19 日发布了 《非居民金融账户涉税信息尽职调查管理办法》 （以下简称《管理办法》），确立了中国进行非居民金融账户涉税信息自动信息交换的法律制度。 根据管理办法规定，本行须向账户持有人收集管理办法要求的有关资料和文件，并向国家税务局报 送有关信息，用作与有关管辖区的税务机关作自动交换的资料。为协助本行确定您的税收居民身份， 自2017 年7 月1 日起，本行将会与您联络以收集有关资料和文件。 如您对开户资料有疑问，请联络您的开户行或客户经理协助。 提请注意我行无法提供任何税务建议，有关于您自身特殊的情形,请自行咨询您的税务顾问。 华侨永亨银行 （中国）有限公司谨启 Dear Valued Customer, Notification letter on implementation of Automatic Exchange of Financial Account Information in Tax Matters in China Acted as the member of G20, China is continuing to support on substantial proposals put forward by Organization for Economic Cooperation and Development (OECD) relevant to automatic information exchange. On December 2015, China signed the Multilateral Competent Authorities Agreement (MCAA), which pushes forward the development of automatic exchange of financial account information in tax matters under the framework of Common Reporting Standards (CRS), aiming at combating cross-border tax evasion as well as maintaining integrity of Tax Revenue system. In order to provide guidance on CRS due diligence work to financial institutions, the State Administration of Taxation (SAT), Ministry of Finance, People’s Bank of China, China Banking Regulatory Commission, China Securities Regulatory Commission, China Insurance Regulatory Commission have jointly issued and announced the Administrative Measures for Due Diligence on Non-resident Financial Account Information in Tax Matters (the “Measures”) on 19 May 2017, which established a legal system for China to conduct automatic information exchange of Non- residents financial account information in tax matters . Under the “M