p**********u
发帖数: 15479 | 1 【 以下文字转载自 Military 讨论区 】
发信人: kongkongl (lkk), 信区: Military
标 题: 美国国税局公布《海外账户纳税法案》(FATCA)部分实施细则
发信站: BBS 未名空间站 (Wed Dec 28 16:19:29 2011, 美东)
不知真假，仅供参考
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，严重的还会被判刑。
美国国税局欢迎中国人举报移民美国的华人隐匿银行存款、房产等资产，
美国国税局为举报人保密，并给予涉税金额15%～30%的奖励。
举报人可拨打美国国税局北京办事处电话：010-85313983, 传真：010-85314287 | p**********u
发帖数: 15479 | 2 发信人: brihand (brihand), 信区: Military
标 题: Re: 美国国税局公布《海外账户纳税法案》(FATCA)部分实施细则
发信站: BBS 未名空间站 (Wed Dec 28 16:52:45 2011, 美东)
找到官方的新闻了
The law provides for two types of awards. If the taxes, penalties, interest
and other amounts in dispute exceed $2 million, and a few other
qualifications are met, the IRS will pay 15 percent to 30 percent of the
amount collected. If the case deals with an individual, his or her annual
gross income must be more than $200,000.
http://www.irs.gov/compliance/article/0,,id=180171,00.html
The IRS Whistleblower Office pays money to people who blow the whistle on
persons who fail to pay the tax that they owe. If the IRS uses information
provided by the whistleblower, it can award the whistleblower up to 30
percent of the additional tax, penalty and other amounts it collects.
Who can get an award?
The IRS may pay awards to people who provide specific and credible
information to the IRS if the information results in the collection of taxes
, penalties, interest or other amounts from the noncompliant taxpayer.
The IRS is looking for solid information, not an “educated guess” or
unsupported speculation. We are also looking for a significant Federal tax
issue - this is not a program for resolving personal problems or disputes
about a business relationship.
What are the rules for getting an award?
The law provides for two types of awards. If the taxes, penalties, interest
and other amounts in dispute exceed $2 million, and a few other
qualifications are met, the IRS will pay 15 percent to 30 percent of the
amount collected. If the case deals with an individual, his or her annual
gross income must be more than $200,000. If the whistleblower disagrees with
the outcome of the claim, he or she can appeal to the Tax Court. These
rules are found at Internal Revenue Code IRC Section 7623(b) - Whistleblower
Rules.
The IRS also has an award program for other whistleblowers - generally those
who do not meet the dollar thresholds of $2 million in dispute or cases
involving individual taxpayers with gross income of less that $200,000. The
awards through this program are less, with a maximum award of 15 percent up
to $10 million. In addition, the awards are discretionary and the informant
cannot dispute the outcome of the claim in Tax Court. The rules for these
cases are found at Internal Revenue Code IRC Section 7623(a) - Informant
Claims Program, and some of the rules are different from those that apply to
cases involving more than $2 million.
If you decide to submit information and seek an award for doing so, use IRS
Form 211. The same form is used for both award programs. | p**********u
发帖数: 15479 | 3 发信人: withoutacar (知道错了, 改过来就好.), 信区: Military
标 题: Re: 美国国税局公布《海外账户纳税法案》(FATCA)部分实施细则
发信站: BBS 未名空间站 (Wed Dec 28 16:57:12 2011, 美东)
给你点儿有用的。
1. Confidentiality is Guaranteed.
2. The Process is Not Complicated, but Can Take Years.
3. The Information Provided must lead to a Collection of Monies by the I.R.S
..
4. You Can Report both Corporate Tax Cheats and Individual Tax Cheats.
5. Informant Awards Range from 15% to 30% of the Amount Collected.
6. If the Informant is Responsible for the Tax Cheating, the Informant Award
may be Reduced, or Even Denied.
7. The Informant cannot be an “On The Job” Government Employee.
8. Informant Awards are Taxable Income. | p**********u
发帖数: 15479 | 4 发信人: lldyh (咦哈), 信区: Military
标 题: Re: 美国国税局公布《海外账户纳税法案》(FATCA)部分实施细则
发信站: BBS 未名空间站 (Wed Dec 28 18:01:21 2011, 美东)
这冷饭都2年了，还再炒？
房产不算在5万美元。只有定活存款，和股票债券。比较坑爹的是，这个中国都不要求收
利息税，美国这个手伸的不仅够长，而且要求把过去5、6年每年的总资产细项上报。
这个法案的关键，在于海外银行能否合作，提供客户信息。对瑞银和汇丰行得通，因为
这两家在美国本土有很多利益，抗不过是自然的。不过，对中国的银行基本上不起作用
。即使在中国本土，只有嫌疑人被司法调查，银行才可能提供资料，正常情况是严格保
密的。
所以，美国通知国内所有银行要求提供方舟子的账户信息，没人会搭理。只有到2013年
1月1日，财政部和IRS会把不听话的银行列入黑名单，以后所有美国往黑名单的银行汇款
，都会被暂扣30%。这个也仅仅是一厢情愿的说法，怀疑能否行得通。 | p**********u
发帖数: 15479 | 5 发信人: littleboat (littleboat), 信区: Military
标 题: Re: 美国国税局公布《海外账户纳税法案》(FATCA)部分实施细则
发信站: BBS 未名空间站 (Thu Dec 29 15:35:48 2011, 美东)
国内的房子不需报税！
只有以下两类特定资产需要担心：
Specified foreign financial assets include the following assets.
1. Financial account maintained by a foreign financial institution.
2. The following foreign financial assets if they are held for investment
and not held in an account maintained by a financial institution:
a. Stock or securities issued by someone that is not a US person,
b. Any interest in a foreign entity, and
c. Any financial instrument or contract that has an issuer or counterparty
that is not a US person.
http://www.irs.gov/pub/irs-pdf/i8938.pdf | j***k
发帖数: 2719 | |
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