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美国与加拿大的全球征税 不看不知有多可怕

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发表于 2015-11-15 01:44:14 | 显示全部楼层 |阅读模式
彭博社和福克斯新闻等媒体报道称,2015年1季度,海外美国人放弃美国国籍者的数量创下单季度最高的1335人,较前一季度增长18%。
事实上越来越多海外美国人放弃美国国籍,是自2012年以来愈演愈烈的一种趋势。根据美国人口调查局(USCB)的数据,2013年放弃美国国籍的美国人总数达2999人,同比增长221%,创当时的历史纪录;2014年首次突破3000,达到3415人,再度刷新历史记录。照2015年1季度的趋势,今年再度刷新年度纪录,恐怕已无多少悬念了。
许多分析家指出,之所以出现这种前所未有的放弃美国国籍热,在很大程度上是因为《海外账户纳税法案》(FATCA)部分细则的实施。
FATCA是2010年底通过的,根据该法案部分细则的规定,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外籍美国绿卡持有者,都需要在2012年4月15日前向政府申报;藏匿海外资产拒不申报被视为有意逃税,一经查出会被处以高达5万美元的罚款,严重的将追究刑事责任。
其实这个规定并非什么新话题,要求公民、永久居民如实申报海外资产,是大多数欧美国家的普遍法律规定,美国在这方面的力度并不算特别大,如在邻国加拿大,法律对瞒报海外收入的罚款数额是按金额和偷逃时间累计的,如瞒报1000万加元海外资产两年,罚款总额可高达55万加元,并可能判刑坐牢。问题在于,其它国家缺乏海外金融自信调查能力,如加拿大,每年有关部门都会苦于明知有大量移民瞒报海外收入,却毫无办法查处,一如某些匿名讨论者所言,“除了美国,在任何世界其它地方获得的收入,在加拿大报不报税都是凭良心”,因为即便不报,加拿大联邦政府也没多少办法查处。
但美国则不同,身为全球第一政治、军事、经济大国,并掌握国际经济金融规则话语权的美国,只要想做,是有办法令大多数国家的金融机构“乖乖配合”的。前述修改后细则规定,所有想在美国经营的外国银行自2013年1月1日起,都须向美国国税局提供存款超5万美元美国公民的账户信息,否则就被视为与美国政府不合作。对于不合作的金融机构,“若有美国来源所得,美国将对其总收入征收30%惩罚性税收”。可想而知,任何一个金融机构在面对“要么得罪客户,要么得罪美国”的两难选择时,将会采取怎样的立场。
即便照上述规定,绿卡持有者也应高枕无忧,美国政府无权责令外国银行配合协查这些只拥有美国定居权的外国公民,但美国人还有别的招数:2011年圣诞节刚过,美国驻某些国家的使领馆便在微博等网络平台发布公告,鼓励这些国家的公民“大胆揭发”本国绿卡持有者的偷逃税情况,可想而知,在这种“金融人民战争”的汪洋大海中,即便“善泳者”也会因莫测的风浪而提心吊胆,惴惴不安。
美国是发达国家中几乎唯一的非福利国家,素来以低税收、小政府著称于世,对彻查海外瞒报资产以往也不甚热心。但近年来今非昔比,每年以万亿美元计的财政赤字如泰山压顶,奥巴马政府为兑现选举承诺和安抚低收入选民所许诺的一系列福利措施,和刺激经济所需的资金,都需要更多的钱,而错综复杂的政治牵制,让开源和节流都变得困难重重,相对而言,堵塞税收漏洞,拿海外瞒报收入开刀,就成为顺理成章的选择——具体措施,一是千方百计打击“避税天堂”,二是打击海外资产隐匿,强化海外美国人和绿卡持有者的避税义务。作为环球移民北京咨询顾问,我王为建议大家不要选美国,后患无穷,微信订阅号:一个靠谱移民顾问。
正如彭博社所言,在经合组织成员国中,美国唯一一个即便公民在海外生活也要向本国纳税的国家,至今拒不承认避免双重征税的必要性,国税局一年一度根据外国银行的FBARs报告对离岸银行账户存款课以重税,对不报税或报税不规范的美国人课以巨额罚款,甚至追究刑事责任。
不仅如此,为实现强化海外美国公民、绿卡持有者纳税义务的初衷,美国为他们制订了十分复杂的税务申报规则,一旦报税不正确就可能面临罚款。不仅如此,美国公民、绿卡持有者如果直接持有美国以外的证券,其成本也令人咋舌。
对于打击“避税天堂”,许多美国人是普遍支持的,因为有能力在那些地方逃税的都是富豪;但一些打击海外资产隐匿的新规却可能伤及底层人士,因为许多有这类情况的海外背景美国公民、永久居民都是低收入者。正因如此,自2012年起“惹不起躲得起”、为回避恼人税务负担而“舍身份保财”的美国公民、绿卡持有者就越来越多,其中既有facebook联合创始人爱德华多·萨维林(Eduardo Saverin)这样的知名富豪,也有不少一贫如洗的普通海外美国人。日前彭博社就曾援引一名名叫奥雷斯蒂斯(Stephanos Orestis)居住在奥斯陆的美国人写给参院财政委员会的信指出,尽管许多出生在美国的海外美国人出于爱国热情并不愿放弃美国国籍,但过高成本和代价将令他们别无选择。
对此美国国务院、国税局采取的是不以为然的态度,并制订了一系列在他们看来“对症下药”的预防措施:2013年,美国国务院以“处理放弃国籍事宜需要额外加班”为由,将原本450美元的放弃美国国籍手续费提高到2350美元,不仅如此,如果申请放弃美国国籍、绿卡者净资产超过200万,平均年净所得税16万美元以上,甚至需要交纳“出境税”才能如愿以偿。
国税局似乎意犹未尽,日前他们甚至提出,应该设立一个“耻辱墙”或公开榜单,公示那些放弃美国国籍者的姓名“以儆效尤”。
针对这些措施,不少被迫放弃或有意放弃美国护照、绿卡者抱怨称,美国国税局“不通世务”,永远无法理解美国人在海外的生活和环境是怎样的,他们自作聪明所采取的这些措施,只能令原本犹豫不决的海外美国人和绿卡持有者下定决心“一了百了”。
当然,正如彭博社和福布斯网所言,美国仍然是移民国家,每年入籍人数远多于放弃国籍者,且从加拿大、澳大利亚到英国,几乎所有传统移民国家都在或多或少采取类似措施,以减轻沉重的财政负担,“外面的想进来,里面的想出去”这种“围城效应”普遍存在于各移民国家内外,不过美国毕竟只有一个,其海外执行力无与伦比,海外纳税人所感受到的、和“身份”如影随形的税务压力也同样是独一无二的,正因如此,放弃美国国籍者逐年创纪录的现象,才变得格外突出、格外惹人瞩目了。

Bloomberg and fox news and other media reported that a quarter of 2015, the number of overseas americans to give up American nationality in highest single quarter of 1335 people, 18% from the previous quarter.
In fact, more and more overseas americans to give up U.S. citizenship, was growing since 2012 a trend. According to the census bureau (USCB) data, the total number of americans to give up U.S. citizenship in 2013 up to 2999 people, up 221% from a year earlier, hit a record at the time; 3000 for the first time in 2014 to reach 2014 people, again to refresh the history records. This year, according to the trend of a quarter of 2015, again to refresh the record, I'm afraid have little suspense.
Many analysts pointed out that the emergence of this unprecedented give up U.S. citizenship heat in large part because the overseas account tax act (FATCA) part of the detailed rules for the implementation.
FATCA was passed by the end of 2010, according to the law of the detailed rules of part, as of December 31, 2011, living in the United States, with more than $50000 in overseas assets or live outside the United States, citizens of the United States has more than $200000 in overseas assets and foreign green card holders in the United States, need to declare to the government in April 2012, 15; Hiding overseas assets to declare is regarded as to tax evasion, once found will face fines of up to $50000, the serious will be investigated for criminal responsibility according to law.
Actually this rule is not a new topic for citizens and permanent residents truthfully declare the overseas assets, is the most European and American countries of common law, the United States in this respect, the strength is not particularly big, such as in neighboring Canada, fines for understating the overseas income amount is in accordance with the amount and evasion time accumulated, such as denial of c $10 million overseas assets for two years, the total can be as high as $550000 fine, and may be sentenced to jail. The problem is that other countries lack of ability to overseas financial confidence survey, such as Canada, every relevant departments suffer from knowing that a large number of immigrants conceal overseas income, but there is no way to investigate, as some anonymous debater has said, "in addition to the United States, in any other parts of the world's revenue, in Canada report not declare dutiable goods are with conscience", because even if the report, the federal government of Canada has no way to investigate.
But the United States is different, as the world's political, military and economic power, and master of international economic and financial rules say the United States, as long as you want to do, is there a way to make the most of the country's financial institutions "darling". The revised rules, all want to foreign Banks operating in the United States since January 1, 2013, all deposits are to be supplied to the irs over $50000 U.S. citizens account information, otherwise it is regarded as cooperation with the United States government does not. For not cooperative financial institutions, "if you have any source of income in the United States, the United States will be a 30% punitive taxes on their income". It is conceivable that any financial institution in the face of "offend the customer, or sin against us" dilemma, what position will be taken.
Even according to the above regulations, green card holders should also rest easy, the U.S. government has no right to order the foreign Banks to cooperate with investigation of these only has the right to settle foreign citizens, but americans have other tips: just after Christmas 2011, the U.S. embassies and consulates in some countries and a public announcement on weibo and other network platform, to encourage the citizens of these countries "boldly expose" evasion situation of domestic green card holders, it is conceivable that in the vast sea of the "financial people's war", even "good swimmers will due to unpredictable and nervous, nervous.
The United States is almost the only in the developed countries of the welfare state, who was well known for its low taxes and small government, also not very keen to investigate understating assets overseas in the past. But in recent years, the annual trillion-dollar deficits such as mount tai coping, the Obama administration for election commitments and appease voters in low-income promised a series of welfare measures, and the funds needed for the economic stimulus, all need more money, and the complexity of the political, have become difficult to open source and throttling, relatively speaking, plug up loopholes in tax, take hidden income overseas operation, is a natural choice - specific measures, one is the one thousand ways to hit the "tax havens", 2 it is to hit the hidden assets overseas, strengthen the tax obligation of overseas americans and green card holders. As global immigration consultant in Beijing, I wang to suggest that we don't choose the United States, the devil, WeChat subscription number: one on immigration consultancy.
As the bloomberg say, among the oecd countries, the only one even if citizens living abroad in the United States also want to domestic tax, has refused to accept the necessity of avoiding double taxation, tax according to the foreign Banks FBARs annual report imposed a heavy tax on offshore bank account deposit, imperfect of tax or tax imposed a hefty fine of americans, even be investigated for criminal responsibility according to law.
Not only that, in order to achieve improved American citizens abroad, the purpose of the green card holders tax obligations, the United States as they made very complicated tax rules, once declare dutiable goods is not correct, could face fines. Not only that, the American citizen, green card holders if held outside the United States securities directly, their costs are staggering.
To hit the "tax havens", many americans are popular support, because have the ability in those places of tax evasion is rich; But some fighting overseas assets hidden new rules could hurt bottom, because a lot of this kind of situation overseas background American citizens and permanent residents are low income earners. Because of this, since 2012, "not to be taunted hide to afford", tax burden and to avoid annoying "s identity protect goods" of the United States is more and more citizens and green card holders, including facebook co-founder Eduardo Saverin (Eduardo Saverin) such well-known rich, there are many impoverished ordinary americans living abroad. Bloomberg had quoted by a woman called Mr Lacey di (Stephanos Orestis) of americans living in Oslo letter to the senate finance committee pointed out that although many overseas americans born in the United States out of patriotism is not willing to give up U.S. citizenship, but too high cost and price will make them have no choice.
To the U.S. department of state, the irs is not the attitude, and developed a series of in their opinion, "suit the remedy to the case" preventative measures: in 2013, the state department to "deal with give up citizenship matters need additional overtime," said, will originally $450 to give up U.S. citizenship fees increase to $2350, not only that, if apply for giving up citizenship and green card net worth more than 2 million, average annual net income of $160000 or more, or need to pay the "exit tax" to get it.
The irs seem to be wanting more, have even suggested that should set up a "wall" shame or open list, publicize the names of those who give up citizenship "effort".
According to these measures, many were forced to give up or to give up on us passport, green card, complained that the irs "impassability affairs", will never be able to understand how americans abroad life and the environment, they are wise to these measures, can only make originally hesitant overseas americans and green card holders made up his mind to "get".
Of course, as bloomberg and Forbes said, the United States still is immigration country, the number of naturalization per year than give up nationality, from Canada, and Australia to the UK, almost all traditional immigrant country are more or less similar measures, in order to reduce the heavy financial burden, "the inside of the outside want to come in, want to go out" the "siege effect" are widespread in the various immigrant country inside and outside, but the United States, after all, there is only one execution of its overseas, overseas taxpayers, and "identity" ghost of tax pressure also is unique, because of this, to give up U.S. citizenship is phenomenon of a record year by year, became particularly prominent, particularly attract attention.


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