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共同汇报标准(CRS)参与国家与地区
共同申报标准(Common Reporting Standard,简称CRS)是经济合作与发展组织(OECD)于2014年7月15日制定的金融账户信息自动交换标准(Automatic Exchange of Financial Account Information, 简称AEOI)。
CRS/AEOI的主要目是加强全球税务合规和防止跨境逃税行为。
所有参与国家/地区的金融机构(包括银行、保险公司、资产管理公司及券商)都必须遵守CRS要求收集资料,进行年度申报,与其他参与CRS国家/地区交换信息。
中国大陆、中国香港、中国澳门、新加坡、日本、加拿大、澳大利亚、新西兰、英国、德国、法国等都已经加入了CRS,但美国还没有加入。
美国使用的是 「海外账户税收合规法案」(Foreign Account Tax Compliance Act, 简称FATCA) 来对美国纳税人的海外账户征税。
我们中国税务居民开通美股券商要填的W-8BEN表格就是向美国税务局表明,我们不是美国纳税人,不适用美国纳税人的税率,投资美股才能享受10%的股息税,免资本利得税。
注意: W-8BEN表格要每3年重新申报,否则就会被多扣税。 一般券商都会提醒,如果发现自己股息被多扣税的话,可以联系券商更新W-8BEN表格,返还多扣的税。
附: 截止2024.3.7已经实施或者准备实施CRS/AEOI的国家或地区如下:
Jurisdiction | Commitment to first exchanges |
---|---|
Albania | 2021 |
Andorra | 2018 |
Anguilla | 2017 |
Antigua and Barbuda | 2018 |
Argentina | 2017 |
Armenia | 2025 |
Aruba | 2018 |
Australia | 2018 |
Austria | 2018 |
Azerbaijan | 2018 |
Bahamas | 2018 |
Bahrain | 2018 |
Barbados | 2018 |
Belgium | 2017 |
Belize | 2018 |
Bermuda | 2017 |
Brazil | 2018 |
British Virgin Islands | 2017 |
Brunei Darussalam | 2018 |
Bulgaria | 2017 |
Cameroon | 2026 |
Canada | 2018 |
Cayman Islands | 2017 |
Chile | 2018 |
China (People's Republic of) | 2018 |
Colombia | 2017 |
Cook Islands | 2018 |
Costa Rica | 2018 |
Croatia | 2017 |
Curaçao | 2018 |
Cyprus | 2017 |
Czechia | 2017 |
Denmark | 2017 |
Dominica | 2018 |
Ecuador | 2021 |
Estonia | 2017 |
Faroe Islands | 2017 |
Finland | 2017 |
France | 2017 |
Georgia | 2024 |
Germany | 2017 |
Ghana | 2019 |
Gibraltar | 2017 |
Greece | 2017 |
Greenland | 2018 |
Grenada | 2018 |
Guernsey | 2017 |
Hong Kong (China) | 2018 |
Hungary | 2017 |
Iceland | 2017 |
India | 2017 |
Indonesia | 2018 |
Ireland | 2017 |
Isle of Man | 2017 |
Israel | 2018 |
Italy | 2017 |
Jamaica | 2022 |
Japan | 2018 |
Jersey | 2017 |
Jordan | 2023 |
Kazakhstan | 2021 |
Kenya | 2024 |
Korea | 2017 |
Kuwait | 2019 |
Latvia | 2017 |
Lebanon | 2018 |
Liechtenstein | 2017 |
Lithuania | 2017 |
Luxembourg | 2017 |
Macau (China) | 2018 |
Malaysia | 2018 |
Maldives | 2022 |
Malta | 2017 |
Marshall Islands | 2018 |
Mauritius | 2018 |
Mexico | 2017 |
Moldova | 2024 |
Monaco | 2018 |
Mongolia | 2026 |
Montenegro | 2023 |
Montserrat | 2017 |
Morocco | 2025 |
Nauru | 2018 |
Netherlands | 2017 |
New Zealand | 2018 |
Nigeria | 2020 |
Niue | 2018 |
Norway | 2017 |
Oman | 2020 |
Pakistan | 2018 |
Panama | 2018 |
Peru | 2020 |
Poland | 2017 |
Portugal | 2017 |
Qatar | 2018 |
Romania | 2017 |
Russian Federation | 2018 |
Rwanda | 2025 |
Saint Kitts and Nevis | 2018 |
Saint Lucia | 2018 |
Saint Vincent and the Grenadines | 2018 |
Samoa | 2018 |
San Marino | 2017 |
Saudi Arabia | 2018 |
Senegal | 2025 |
Seychelles | 2017 |
Singapore | 2018 |
Sint Maarten | 2018 |
Slovak Republic | 2017 |
Slovenia | 2017 |
South Africa | 2017 |
Spain | 2017 |
Sweden | 2017 |
Switzerland | 2018 |
Thailand | 2023 |
Trinidad and Tobago | 2018 |
Tunisia | 2025 |
Türkiye | 2018 |
Turks and Caicos Islands | 2017 |
Uganda | 2025 |
Ukraine | 2024 |
United Arab Emirates | 2018 |
United Kingdom | 2017 |
Uruguay | 2018 |
Vanuatu | 2018 |
数据来源: OECD