共同汇报标准及词汇-富邦银行.PDF

Common Reporting Standard (CRS) 共同匯報標準 Frequently Asked Questions 常見問題 1. Q: What is the CRS? A: The Common Reporting Standard (CRS) is a new standard developed by the worldwide “Organization for Economic Cooperation and Development” (OECD) to identify tax residents and provide systematic and periodic exchange of their financial account information between participating jurisdictions, as a measure to improve tax residency and counter tax evasion. Hong Kong has committed to implement CRS locally from 1 January 2017. 問：甚麼是「共同匯報標準」(CRS) ？ 答：「共同匯報標準」(CRS)是由國際「經濟合作與發展組織」(OECD)制定的一套新標準，使參 與的司法管轄區之間能透過有系統及定期的方式交換其所屬地區的財務賬戶資料，以識別相 關稅務居民身分，作為完善稅制及打擊逃稅之措施。 香港已承諾於2017 年 1 月1 日起實施CRS 。 2. Q: Who is reportable? A: Under the CRS, financial institutions (including banks) are required to identify financial accounts held by individuals or entities liable to tax by reason of residence in t he participating jurisdictions. The Bank will collect and furnish to Inland Revenue Department (IRD) information of the identified account holders. IRD will then transmit the information to the tax authorities of the relevant jurisdiction of which the account holder is tax resident. 問：誰要作出申報？ 答：根據 CRS ，財務機構(包括銀行)必須識別參與司法管轄區居應納稅的個人或實體持有的財務賬 戶。富邦銀行(香港)有限公司( 「本行」)會收集所識別的賬戶持有人的資料並向稅務局提供有 關資料，再由稅務局將有關資料轉交該賬戶持有人所屬稅務居民的司法管轄區的稅務機關。 3. Q: Why customer is required to sign a “self-certification” regarding tax residency for CRS? A: “Self-certification” is a declaration that the customer (as an account holder) makes regarding his or her tax residence. It is the due diligence procedures for account opening with financial institutions (including banks) according to the Inland Revenue (Amendment)