上周,美国国税局公布了《 海外账户纳税法案》部分实施细则。

上周,美国国税局公布了《 海外账户纳税法案》部分实施细则。
根据税法规定,截至2011年12月31日,居住在美国境内、在海外拥有5万美元以上资产,或者居住在美国境外、在海外拥有20万美元以上资产的美国公民,和持有美国绿卡的外国人,都需要在2012年4月15日前,向U.S.政府申报;藏匿海外资产-拒不申报,将被视为有意逃税,一经查出,会被处以高达5万美元的罚款,严重的,会被判刑。
税法规定,即便放弃美国国籍,美国政府可要求补交-放弃国籍前5年的税收和罚金。具体到在美国的华人投资移民,按照规定,如果某位投资移民者,在中国大陆拥有自己的企业(持股50%以上),就必须申报这些资产,同时,对当年的薪水和奖金及投资分红,按美国的相关税率进行报税。
利用海外金融账户逃税,给美国每年造成大约1000亿美元的税收损失,其中,300到600亿美元的损失,为个人逃税。为打击此类现象,美国先后制定了多部法律。如,2010年制定的《 海外账户税务遵守法》,将美国人需要申报海外金融账户的规定,扩大到诸如股票、债券等所有海外金融资产。
美国年底加紧追查国人海外账户资金,主要原因是-美国政府目前债台高筑,2011年美国联邦赤字高达1.4万亿美元,未来几年联邦政府的赤字总额将达到8.7万亿美元。为解决如此庞大的财政负担,堵塞税收漏洞,成为开源的重要手段。
截至2009年10月15日第一轮主动申报结束,美国国税局共收到1.5万份境外资产申报书,涉及60多个国家的银行。第二轮的主动申报,以今年的8月31日为最后期限。
目前,全球多数银行都已同意与美国合作,协助其调查逃税行为,其中,包括卢森堡、新加坡等曾经被美国列为“避税天堂”的国家。
U.S.共和党总统参选人
目前在不少民调中领先的前马萨诸塞州州长罗姆尼;共和党总统参选人罗姆尼
另一名高人气参选人,美国国会前众院议长金里奇
目前,有茶党女王之称,受到极度保守派支持的国会前众议员巴克曼
美国国务院发布的数据,在2009财政年度,通过在美国投资至少50万美元(约合340万元人民币),获得美国永久居留权(即,“绿卡”)的EB-5类签证,即,投资移民签证的获批人数,同比增长了 3倍,从上一财年的1443人,骤增至4218人。其中,来自中国的投资移民人数,增长最为迅猛,多达1979人,远远超过(以903人)位居第二的韩国。
中国是移民美国的大国,大约总计有250万的华人是美国第一代移民,这些人与祖籍地都有或多或少经济上的联系。
Last week, the U.S. Internal Revenue Service announced the “offshore accounts tax bill” part of the implementation details.
According to tax law, as of December 31, 2011, living in the United States, in overseas assets with more than $ 50,000, or live outside the United States, in overseas assets of more than $ 200,000 U.S. citizens, and holds a U.S. green card Foreigners are required April 15, 2012, report to the US Government; hiding assets abroad – refused to declare, will be regarded as interested in tax evasion, once identified, will be fined up to $ 50,000 fine, serious, will be sentenced.

Tax law, even to give up U.S. citizenship, the U.S. government may require the pay – to renounce the first five years of taxes and fines. Specific to the Chinese investment in the United States immigration, in accordance with regulations, if a migrant investment in mainland China have their own business (holding 50% or more), you must declare these assets, while the salary and bonus for the year and investment dividends, according to the relevant tax rate for the U.S. tax return.

Use of overseas tax evasion, financial accounts, to the United States each year resulting in approximately $ 100 billion revenue loss, which 300-60000000000 U.S. dollars in damages, for personal tax evasion. To combat such phenomena, the United States has enacted many laws. For example, in 2010 to develop the “overseas accounts to comply with tax laws,” Americans need to declare the provisions of foreign financial accounts, such as expanded to stocks, bonds and all other overseas financial assets.

U.S. citizens overseas by the end of step tracking funds in the account, the main reason is – the current U.S. government debt, the United States in 2011 up to $ 1.4 trillion federal deficit for the next few years the federal government’s deficit will total $ 8.7 trillion. To solve such a huge financial burden to plug tax loopholes, become an important means of revenue.

As of October 15, 2009 to declare the end of the first round of the initiative, the U.S. Internal Revenue Service received a total of 15,000 copies of foreign assets of the declaration, more than 60 countries involved in the bank. The second round of the initiative to declare, to August 31 of this year’s deadline.
Currently, the world’s most banks have agreed to cooperate with the United States to assist in its investigation of tax evasion, which, including Luxembourg, Singapore, the United States have been classified as “tax haven” countries.

U.S. Republican presidential candidate
Currently leading in many polls, former Massachusetts Governor Mitt Romney; Republican presidential candidate Mitt Romney
Another highly popular candidate, the U.S. Congress before the House of Representatives Speaker Newt Gingrich
Currently, the Queen’s Tea Party said, supported by the extremely conservative former Rep. Bachman Congress

U.S. State Department data, in fiscal year 2009, investment in the U.S. at least $ 500,000 (about 3.4 million yuan), to obtain U.S. permanent residency (ie, “green card”) of the EB-5 visas, that is, investment approved immigrant visa number, an increase of 3 times, from the previous fiscal year of 1443 people, surge up to 4218 people. Among them, the number of migrants from China’s investment, the most rapid growth, as many as 1979 people, far more than (to 903 people) ranked second in South Korea.

Emigrated to the U.S. China is a big country, a total of about 2.5 million first-generation Chinese immigrants in the United States, the ancestral home of these people have more or less with the economic links.