涉税信息标准核心要素.docxVIP

涉税信息标准核心要素 第 第 PAGE 1 页，共 12 页 指标 标准出处 Criteria 第一部分：报告的一般要求 Section I: General Reporting Requirements 1 是否按照标准的规定要求报送正确的信息？ 标准第一节A P29 1 Is the correct information required to be reported, as defined in the CRS? 2 是否要求报送账户货币单位？ 标准第一节B P30 2 Is the currency the account is denominated in required to be reported? 3 是否按照标准中规定某些账户无需报送的信息仅限于纳税人识别号和出生日期？ 标准第一节C、D P30 3 Are the only exceptions to the reporting of TIN(s) and date of birth those contained in the CRS? 4 对于存量账户，由于金融机构现有记录中没有纳税人识别号或出生日期信息，且根据国内法无需收集的 话，则金融机构无需报告上述信息。但是，是否要求金融机构在账户被认定为应报告账户的第二年年底前付出合理努力获取上述信息？ 标准第一节C P30 4 Where for Preexisting Accounts, the TIN(s) or date of birth is not required to be reported because they are not on the records of the Financial Institution and are not otherwise required to be collected under domestic law, is the Financial Institution required to use reasonable efforts to obtain the TIN(s) and date of birth by the end of the second calendar year following the year in which the Preexisting Accounts were identified as Reportable Accounts? 第二部分：尽职调查的一般要求 Section II: General Due Diligence Requirements 5 是否自识别为应报告账户之日起就将该账户认定为应报告账户？ 标准第二节A P31 5 Are accounts required to be treated as Reportable Accounts beginning from the date they are identified as such? 6 在金融机构使用服务提供商履行报告和尽职调查义务的情况下，金融机构是否仍是义务承担者？ 标准第二节D P31 6 In the event service providers are used by Financial Institutions to fulfil their reporting and due diligence obligations, do the Financial Institutions remain responsible for the obligations imposed on them? 第三部分：存量个人账户 Section III: Due diligence for Preexisting Individual Accounts 指标 标准出处 Criteria 7 对于无需审查、识别或报告的具有现金价值的保险合同或年金保险合同，是否仅限于金融机构根据国内法不得向应报告辖区的居民出售的合同？ 标准第三节A P31 7 Is the exception to reviewing, identifying and reporting Preexisting Cash Value Insurance Contracts or Annuity Contracts restricted to where the Financial Institution is prevented by law from selling such contracts to residents of all Reportable Jurisdictions? 8 如果使用居住地址测试（利用现居地址判定居民身 份），是否规定只有在金融机构