{"id":3653,"date":"2023-06-18T14:34:50","date_gmt":"2023-06-18T06:34:50","guid":{"rendered":"\/%e5%a4%96%e5%9b%bd%e8%b4%a6%e6%88%b7%e7%a8%8e%e5%8a%a1%e9%81%b5%e5%ae%88%e6%b3%95%e6%a1%88-fatca\/"},"modified":"2023-07-13T01:15:54","modified_gmt":"2023-07-12T17:15:54","slug":"foreign-account-tax-compliance-act-fatca","status":"publish","type":"page","link":"https:\/\/www.sec.rakuten.com.hk\/zh-hans\/foreign-account-tax-compliance-act-fatca","title":{"rendered":"\u5916\u56fd\u8d26\u6237\u7a0e\u52a1\u9075\u5b88\u6cd5\u6848 (FATCA)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3653\" class=\"elementor elementor-3653 elementor-3637\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47db7543 e-flex e-con-boxed e-con\" data-id=\"47db7543\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e2be879 elementor-widget elementor-widget-heading\" data-id=\"2e2be879\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h1 class=\"elementor-heading-title elementor-size-default\">\u5916\u56fd\u8d26\u6237\u7a0e\u52a1\u9075\u5b88\u6cd5\u6848 (FATCA)<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f3bf973 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1f3bf973\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#0c0d0e;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon .elementor-divider-separator:before,.elementor-widget-divider--view-line_text .elementor-divider-separator:after,.elementor-widget-divider--view-line_text .elementor-divider-separator:before{display:block;content:\"\";border-bottom:0;flex-grow:1;border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--element-align-left .elementor-divider .elementor-divider-separator>.elementor-divider__svg:first-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-left .elementor-divider-separator:before{content:none}.elementor-widget-divider--element-align-left .elementor-divider__element{margin-left:0}.elementor-widget-divider--element-align-right .elementor-divider .elementor-divider-separator>.elementor-divider__svg:last-of-type{flex-grow:0;flex-shrink:100}.elementor-widget-divider--element-align-right .elementor-divider-separator:after{content:none}.elementor-widget-divider--element-align-right .elementor-divider__element{margin-right:0}.elementor-widget-divider:not(.elementor-widget-divider--view-line_text):not(.elementor-widget-divider--view-line_icon) .elementor-divider-separator{border-top:var(--divider-border-width) var(--divider-border-style) var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-30bca0d e-flex e-con-boxed e-con\" data-id=\"30bca0d\" data-element_type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[],&quot;content_width&quot;:&quot;boxed&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d9e129 elementor-widget elementor-widget-jet-accordion\" data-id=\"2d9e129\" data-element_type=\"widget\" data-widget_type=\"jet-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"jet-accordion\" data-settings=\"{&quot;collapsible&quot;:false,&quot;ajaxTemplate&quot;:false,&quot;switchScrolling&quot;:false,&quot;switchScrollingOffset&quot;:0,&quot;switchScrollingDelay&quot;:500}\" role=\"tablist\">\n\t\t\t<div class=\"jet-accordion__inner\">\n\t\t\t\t<div class=\"jet-accordion__item jet-toggle jet-toggle-move-up-effect \">\n\t\t\t\t\t\t\t<div id=\"jet-toggle-control-4781\" class=\"jet-toggle__control elementor-menu-anchor\" data-toggle=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"jet-toggle-content-4781\" aria-expanded=\"false\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__label-icon jet-toggle-icon-position-left\"><span class=\"jet-toggle__icon icon-normal jet-tabs-icon\"><i class=\"fas fa-plus\"><\/i><\/span><span class=\"jet-toggle__icon icon-active jet-tabs-icon\"><i class=\"fas fa-minus\"><\/i><\/span><\/div><div class=\"jet-toggle__label-text\">\u4ec0\u4e48\u662fFATCA\uff1f<\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"jet-toggle-content-4781\" class=\"jet-toggle__content\" data-toggle=\"1\" role=\"tabpanel\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__content-inner\"><p>FATCA\u7684\u5168\u79f0\u662f\u5916\u56fd\u8d26\u6237\u7a0e\u52a1\u9075\u5b88\u6cd5\u6848 (Foreign Account Tax Compliance Act)\uff0c\u7b80\u79f0\u662f(FATCA)\u3002 \u5b83\u4e8e2009\u5e7410\u6708\u88ab\u5f15\u5165\uff0c\u5e76\u4e8e2010\u5e743\u6708\u7b7e\u7f72\u4e3a\u6cd5\u4f8b\uff0c\u4ee5\u4f5c\u4e3a\u5956\u52b1\u8058\u96c7\u6062\u590d\u5c31\u4e1a\u6cd5\u6848(Hiring Incentives to Restore Employment (HIRE) Act)\u7684\u4e00\u90e8\u4efd\u3002<\/p>\n<p>FATCA\u662f\u4e3a\u4e86\u9632\u6b62\u6301\u6709\u5916\u56fd\u8d26\u6237\u6216\u79bb\u5cb8\u6295\u8d44\u7684\u7f8e\u56fd\u516c\u6c11\u6216\u5c45\u6c11\u9003\u7a0e\u800c\u8bbe\u7684\u3002 \u6839\u636e\u65b0FATCA\u89c4\u4f8b\uff0c\u5916\u56fd\u91d1\u878d\u673a\u6784(FFIs)\u5fc5\u987b\u8bc6\u522b\u51fa\u7f8e\u56fd\u8d26\u6237\u6301\u6709\u4eba\u53ca\u7531\u7f8e\u56fd\u63a7\u5236\u7684\u5b9e\u4f53(\u5373\u6301\u6709\u5b9e\u4f53\u91cd\u5927\u62e5\u6709\u6743\u6743\u76ca\u7684\u7f8e\u56fd\u4eba\u58eb)\uff0c\u7136\u540e\u5411\u7a0e\u52a1\u5c40(IRS)\u63d0\u4f9b\u5176\u4e8e\u8be5\u8d22\u653f\u5e74\u5ea6\u5185\u7684\u8d44\u4ea7\u3001\u6536\u5165\u6b3e\u9879\u53ca\u4ea4\u6613\u6d41\u8d44\u6599\u3002 FATCA\u7684\u5404\u9879\u89c4\u4f8b\u4e00\u822c\u4e8e\u6216\u5927\u7ea6\u4e8e2014\u5e747\u67081\u65e5\u8d77\u751f\u6548\u3002<\/p>\n<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div><div class=\"jet-accordion__item jet-toggle jet-toggle-move-up-effect \">\n\t\t\t\t\t\t\t<div id=\"jet-toggle-control-4782\" class=\"jet-toggle__control elementor-menu-anchor\" data-toggle=\"2\" role=\"tab\" tabindex=\"0\" aria-controls=\"jet-toggle-content-4782\" aria-expanded=\"false\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__label-icon jet-toggle-icon-position-left\"><span class=\"jet-toggle__icon icon-normal jet-tabs-icon\"><i class=\"fas fa-plus\"><\/i><\/span><span class=\"jet-toggle__icon icon-active jet-tabs-icon\"><i class=\"fas fa-minus\"><\/i><\/span><\/div><div class=\"jet-toggle__label-text\">FATCA\u5bf9\u4e50\u5929\u8bc1\u5238\u9999\u6e2f\u53ca\u5176\u5ba2\u6237\u6709\u4ec0\u4e48\u5f71\u54cd\uff1f<\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"jet-toggle-content-4782\" class=\"jet-toggle__content\" data-toggle=\"2\" role=\"tabpanel\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__content-inner\"><p>\u4e3a\u4e86\u7b26\u5408FATCA\u7684\u89c4\u5b9a\uff0c\u4e50\u5929\u8bc1\u5238\u9999\u6e2f\u672c\u8eab\u7684\u5916\u56fd\u91d1\u878d\u673a\u6784\u5fc5\u987b\u4e0eIRS\u6ce8\u518c\u3002 \u6b64\u5916\uff0cFATCA\u89c4\u4f8b\u8981\u6c42\u4e50\u5929\u8bc1\u5238\u9999\u6e2f\u5ba1\u6838\u73b0\u6709\u7684\u5ba2\u6237\u5f00\u6237\u53ca\u9884\u6263\u7a0b\u5e8f\uff0c\u4ee5\u53ca\u4f5c\u51fa\u6539\u8fdb\u4ee5\u4f7f\u6709\u5173\u7a0b\u5e8f\u7b26\u5408\u89c4\u4f8b\u3002<\/p>\n<p>\u4f5c\u4e3a\u7ecf\u6539\u8fdb\u5ba2\u6237\u5f00\u6237\u7a0b\u5e8f\u7684\u4e00\u90e8\u4efd\uff0c\u6301\u6709\u4e50\u5929\u8bc1\u5238\u9999\u6e2f\u8d26\u6237\u7684\u5ba2\u6237\u53ef\u80fd\u4f1a\u88ab\u8981\u6c42\u63d0\u4f9b\u989d\u5916\u6587\u4ef6\u3002 \u4f8b\u5982\uff0c\u4e50\u5929\u8bc1\u5238\u9999\u6e2f\u57282014\u5e747\u67081\u65e5\u4e4b\u540e\u53ef\u80fd\u9700\u8981\u5411\u65b0\u53ca\u73b0\u6709\u8d26\u6237\u6301\u6709\u4eba\u7d22\u53d6\u7a0e\u52a1\u8868\u683c(\u5373W9\/W8\u7cfb\u5217\u6587\u4ef6)\uff0c\u4ee5\u8bc6\u522b\u5ba2\u6237\u7684\u7a0e\u52a1\u7c7b\u522b\u3002<\/p>\n<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div><div class=\"jet-accordion__item jet-toggle jet-toggle-move-up-effect \">\n\t\t\t\t\t\t\t<div id=\"jet-toggle-control-4783\" class=\"jet-toggle__control elementor-menu-anchor\" data-toggle=\"3\" role=\"tab\" tabindex=\"0\" aria-controls=\"jet-toggle-content-4783\" aria-expanded=\"false\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__label-icon jet-toggle-icon-position-left\"><span class=\"jet-toggle__icon icon-normal jet-tabs-icon\"><i class=\"fas fa-plus\"><\/i><\/span><span class=\"jet-toggle__icon icon-active jet-tabs-icon\"><i class=\"fas fa-minus\"><\/i><\/span><\/div><div class=\"jet-toggle__label-text\">\u6211\u5728\u4ec0\u4e48\u60c5\u51b5\u4e0b\u9700\u8981\u5411\u4e50\u5929\u8bc1\u5238\u9999\u6e2f\u63d0\u4ea4W-9\/W8-BEN\/W8-BEN-E\u8868\u683c\uff1f<\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"jet-toggle-content-4783\" class=\"jet-toggle__content\" data-toggle=\"3\" role=\"tabpanel\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__content-inner\"><p>\u4e3a\u4e86\u5398\u5b9a\u9884\u6263\u7a0e\u662f\u5426\u9002\u7528\uff0c\u4e50\u5929\u8bc1\u5238\u9999\u6e2f\u5fc5\u987b\u6838\u5b9e\u8d26\u6237\u6301\u6709\u4eba\u7684\u5c45\u4f4f\u5730\u3002 \u4f8b\u5982\uff0c\u5047\u5982\u8d26\u6237\u662f\u7531\u975e\u7f8e\u56fd\u516c\u6c11\u6216\u975e\u7f8e\u56fd\u6ce8\u518c\u5546\u4e1a\u5b9e\u4f53\u6301\u6709\uff0c\u4e50\u5929\u8bc1\u5238\u9999\u6e2f\u53ef\u80fd\u4f1a\u8981\u6c42\u6709\u5173\u4eba\u58eb\u5c31\u8d26\u6237\u63d0\u4f9b\u5916\u56fd\u8eab\u4efd\u8bc1\u660e\uff0c\u4f8b\u5982W8-BEN\u6216W8-BEN-E\u8868\u683c\u3002 \u540c\u6837\u5730\uff0c\u5047\u5982\u8d26\u6237\u662f\u7531\u7f8e\u56fd\u516c\u6c11\u3001\u7f8e\u56fd\u5c45\u6c11\u5916\u7c4d\u4eba\u58eb\u6216\u7f8e\u56fd\u5546\u4e1a\u5b9e\u4f53\u6301\u6709\uff0c\u8d26\u6237\u6301\u6709\u4eba\u53ef\u80fd\u9700\u8981\u586b\u5199W-9\u8868\u683c\u4ee5\u8bc1\u660e\u5176\u7a0e\u52a1\u8eab\u4efd\u3002<\/p>\n<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div><div class=\"jet-accordion__item jet-toggle jet-toggle-move-up-effect \">\n\t\t\t\t\t\t\t<div id=\"jet-toggle-control-4784\" class=\"jet-toggle__control elementor-menu-anchor\" data-toggle=\"4\" role=\"tab\" tabindex=\"0\" aria-controls=\"jet-toggle-content-4784\" aria-expanded=\"false\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__label-icon jet-toggle-icon-position-left\"><span class=\"jet-toggle__icon icon-normal jet-tabs-icon\"><i class=\"fas fa-plus\"><\/i><\/span><span class=\"jet-toggle__icon icon-active jet-tabs-icon\"><i class=\"fas fa-minus\"><\/i><\/span><\/div><div class=\"jet-toggle__label-text\">\u5982\u4f55\u77e5\u9053\u6211\u5e94\u586b\u5199\u54ea\u4efd\u8868\u683c\uff1f<\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"jet-toggle-content-4784\" class=\"jet-toggle__content\" data-toggle=\"4\" role=\"tabpanel\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__content-inner\"><p>\u7f8e\u56fd\u516c\u6c11\u6216\u6cd5\u56e2\u53ef\u586b\u5199<a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/fw9.pdf\" target=\"_blank\" rel=\"noopener\">W-9 form(\u53ea\u63d0\u4f9b\u82f1\u6587\u7248)<\/a>\u3002<\/p>\n<p>\u975e\u7f8e\u56fd\u516c\u6c11\u6216\u6cd5\u56e2\u7684\u6307\u793a\u53ef\u4e8e<a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/iw8.pdf\" target=\"_blank\" rel=\"noopener\">\u6b64\u5904(\u53ea\u63d0\u4f9b\u82f1\u6587\u7248)<\/a>\u67e5\u770b\uff1b\u4e3a\u65b9\u4fbf\u60a8\u53c2\u9605\uff0c\u6709\u5173\u8be6\u60c5\u73b0\u6982\u8ff0\u5982\u4e0b\u2236<\/p>\n<ul>\n<li>W-8BEN \uff0d \u975e\u7f8e\u56fd\u4e2a\u522b\u4eba\u58eb(\u7b26\u5408\u4ee5\u4e0b\u5206\u7c7b\u7684\u4e2a\u522b\u4eba\u58eb\u5219\u9664\u5916)<\/li>\n<li>W-8BEN-E \uff0d \u975e\u7f8e\u56fd\u5b9e\u4f53(\u7b26\u5408\u4ee5\u4e0b\u5206\u7c7b\u7684\u5b9e\u4f53\u5219\u9664\u5916)<\/li>\n<li>W-8ECI \uff0d \u58f0\u79f0\u6536\u5165\u5b9e\u9645\u4e0a\u662f\u4e0e\u4e00\u9879\u5728\u7f8e\u56fd\u5883\u5185\u8fdb\u884c\u7684\u4ea4\u6613\u6216\u4e1a\u52a1\u6709\u5173\u7684\u975e\u7f8e\u56fd\u4eba\u58eb<\/li>\n<li>W-8IMY \u975e\u7f8e\u56fd\u4e2d\u4ecb\u4eba\u3001\u975e\u7f8e\u56fd\u6d41\u901a\u5b9e\u4f53\u6216\u975e\u7f8e\u56fd\u4fe1\u6258<\/li>\n<li>W-8EXP \u975e\u7f8e\u56fd\u653f\u5e9c\u3001\u56fd\u9645\u7ec4\u7ec7\u3001\u975e\u7f8e\u56fd\u4e2d\u592e\u53d1\u949e\u94f6\u884c\u3001\u975e\u7f8e\u56fd\u514d\u7a0e\u7ec4\u7ec7\u3001\u975e\u7f8e\u56fd\u79c1\u4eba\u57fa\u91d1\u4f1a\u6216\u7f8e\u56fd\u5360\u6709\u7684\u653f\u5e9c\u673a\u5173<\/li>\n<\/ul>\n<p>\u4ee5\u4e0a\u6982\u8ff0\u5e76\u975e\u949c\u7ec6\u65e0\u9057\uff0c\u4e50\u5929\u8bc1\u5238\u9999\u6e2f\u5e76\u672a\u5bf9\u5176\u5b8c\u6574\u6027\u6216\u51c6\u786e\u6027\u4f5c\u51fa\u4fdd\u8bc1\u6216\u62c5\u4fdd\u3002 \u5982\u5728\u9009\u62e9\u53ca\u586b\u5199\u9002\u7528\u4e8e\u60a8\u7684\u7a0e\u52a1\u8868\u683c\u65f6\u9700\u8981\u534f\u52a9\uff0c\u8bf7\u8c18\u8be2\u5408\u8d44\u683c\u7684\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u3002<\/p>\n<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div><div class=\"jet-accordion__item jet-toggle jet-toggle-move-up-effect \">\n\t\t\t\t\t\t\t<div id=\"jet-toggle-control-4785\" class=\"jet-toggle__control elementor-menu-anchor\" data-toggle=\"5\" role=\"tab\" tabindex=\"0\" aria-controls=\"jet-toggle-content-4785\" aria-expanded=\"false\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__label-icon jet-toggle-icon-position-left\"><span class=\"jet-toggle__icon icon-normal jet-tabs-icon\"><i class=\"fas fa-plus\"><\/i><\/span><span class=\"jet-toggle__icon icon-active jet-tabs-icon\"><i class=\"fas fa-minus\"><\/i><\/span><\/div><div class=\"jet-toggle__label-text\">\u4e50\u5929\u8bc1\u5238\u9999\u6e2f\u5c06\u4f1a\u5728\u6211\u7684\u8d26\u6237\u9884\u6263\u7a0e\u9879\u5417\uff1f<\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"jet-toggle-content-4785\" class=\"jet-toggle__content\" data-toggle=\"5\" role=\"tabpanel\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__content-inner\"><p>\u6839\u636e\u65b0FATCA\u89c4\u4f8b\uff0c\u53ef\u9884\u6263\u7684\u6b3e\u9879\u5e76\u4e0d\u5305\u62ec\u5916\u6c47\u6b3e\u9879\u3002 \u867d\u7136\u5916\u6c47\u5408\u7ea6\u7684\u6536\u76ca\u4e00\u822c\u4f1a\u4f5c\u4e3a\u603b\u6536\u76ca\u5411IRS\u6c47\u62a5\uff0c\u4f46FATCA\u89c4\u4f8b\u4f3c\u4e4e\u9002\u7528\u4e8e\u6765\u81ea\u9500\u552e\u6216\u5904\u7f6e\u80fd\u591f\u81ea\u7f8e\u56fd\u5883\u5185\u6765\u6e90\u4ea7\u751f\u5229\u606f\u6216\u80a1\u606f\u7684\u7269\u4e1a\u7684\u6536\u76ca\u3002 \u503c\u5f97\u6ce8\u610f\u7684\u662f\uff0c\u5982FATCA\u89c4\u4f8b\u6709\u6240\u4fee\u8ba2\u6216\u4fee\u6539\uff0c\u8fd9\u5c06\u53ef\u4e88\u4ee5\u66f4\u6539\u3002 \u5982\u9700\u8fdb\u4e00\u6b65\u534f\u52a9\uff0c\u8bf7\u8c18\u8be2\u5408\u8d44\u683c\u7a0e\u52a1\u4e13\u4e1a\u4eba\u58eb\u3002<\/p>\n<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div><div class=\"jet-accordion__item jet-toggle jet-toggle-move-up-effect \">\n\t\t\t\t\t\t\t<div id=\"jet-toggle-control-4786\" class=\"jet-toggle__control elementor-menu-anchor\" data-toggle=\"6\" role=\"tab\" tabindex=\"0\" aria-controls=\"jet-toggle-content-4786\" aria-expanded=\"false\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__label-icon jet-toggle-icon-position-left\"><span class=\"jet-toggle__icon icon-normal jet-tabs-icon\"><i class=\"fas fa-plus\"><\/i><\/span><span class=\"jet-toggle__icon icon-active jet-tabs-icon\"><i class=\"fas fa-minus\"><\/i><\/span><\/div><div class=\"jet-toggle__label-text\">\u4ec0\u4e48\u662f\u8de8\u653f\u5e9c\u534f\u8bae\u6216IGA\uff1f<\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"jet-toggle-content-4786\" class=\"jet-toggle__content\" data-toggle=\"6\" role=\"tabpanel\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__content-inner\"><p>\u8de8\u653f\u5e9c\u534f\u8bae(IGA)\u662f\u7f8e\u56fd\u653f\u5e9c\u4e0e\u67d0\u4e00\u56fd\u5bb6\u4fc3\u8fdb\u7b26\u5408FATCA\u89c4\u5b9a\u7684\u7a0e\u52a1\u673a\u6784\u4e4b\u95f4\u8ba2\u7acb\u7684\u53cc\u8fb9\u534f\u8bae\u3002 \u903e50\u4e2a\u56fd\u5bb6\u76ee\u524d\u6b63\u5728\u78cb\u5546IGA\u3002<\/p>\n<ul>\n<li>\u4e8e\u6a21\u578b1 IGA\u56fd\u5bb6\uff0c\u5916\u56fd\u91d1\u878d\u673a\u6784\u5c06\u4f1a\u9075\u5b88\u5f53\u5730\u6cd5\u4f8b\u53ca\u5411\u5f53\u5730\u7a0e\u52a1\u673a\u6784\u4f5c\u51fa\u6c47\u62a5\uff1b\u63a5\u7740\uff0c\u5f53\u5730\u7a0e\u52a1\u673a\u6784\u5c06\u4f1a\u4e0eIRS\u4ea4\u6362\u8d44\u6599\u3002<\/li>\n<li>\u4e8e\u6a21\u578b2 IGA\u56fd\u5bb6\uff0c\u5916\u56fd\u91d1\u878d\u673a\u6784\u5c06\u4f1a\u9075\u5b88\u5f53\u5730\u6cd5\u4f8b\u4e0eIRS\u8ba2\u7acb\u534f\u8bae\u53ca\u5411IRS\u76f4\u63a5\u6c47\u62a5\u3002<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div><div class=\"jet-accordion__item jet-toggle jet-toggle-move-up-effect \">\n\t\t\t\t\t\t\t<div id=\"jet-toggle-control-4787\" class=\"jet-toggle__control elementor-menu-anchor\" data-toggle=\"7\" role=\"tab\" tabindex=\"0\" aria-controls=\"jet-toggle-content-4787\" aria-expanded=\"false\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__label-icon jet-toggle-icon-position-left\"><span class=\"jet-toggle__icon icon-normal jet-tabs-icon\"><i class=\"fas fa-plus\"><\/i><\/span><span class=\"jet-toggle__icon icon-active jet-tabs-icon\"><i class=\"fas fa-minus\"><\/i><\/span><\/div><div class=\"jet-toggle__label-text\">FATCA\u7684\u5b9e\u65bd\u65f6\u95f4\u662f\u4f55\u65f6\uff1f<\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"jet-toggle-content-4787\" class=\"jet-toggle__content\" data-toggle=\"7\" role=\"tabpanel\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__content-inner\"><p>\u4e50\u5929\u8bc1\u5238\u9999\u6e2f\u6b63\u4ed4\u7ec6\u5206\u6790\u6700\u7ec8\u89c4\u4f8b\u53caIGA\u3002 \u76ee\u524d\u7684\u65f6\u95f4\u8868\u663e\u793a\u5168\u7403\u7b26\u5408\u6cd5\u89c4\u7684\u65e5\u671f\u662f\u6216\u5927\u7ea6\u662f2014\u5e747\u67081\u65e5\u3002 \u4e50\u5929\u8bc1\u5238\u9999\u6e2f\u5c06\u4e8e\u8be6\u60c5\u843d\u5b9e\u540e\u901a\u77e5\u53d7FATCA\u5f71\u54cd\u7684\u5ba2\u6237\u3002<\/p>\n<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div><div class=\"jet-accordion__item jet-toggle jet-toggle-move-up-effect \">\n\t\t\t\t\t\t\t<div id=\"jet-toggle-control-4788\" class=\"jet-toggle__control elementor-menu-anchor\" data-toggle=\"8\" role=\"tab\" tabindex=\"0\" aria-controls=\"jet-toggle-content-4788\" aria-expanded=\"false\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__label-icon jet-toggle-icon-position-left\"><span class=\"jet-toggle__icon icon-normal jet-tabs-icon\"><i class=\"fas fa-plus\"><\/i><\/span><span class=\"jet-toggle__icon icon-active jet-tabs-icon\"><i class=\"fas fa-minus\"><\/i><\/span><\/div><div class=\"jet-toggle__label-text\">\u6211\u53ef\u4ee5\u5728\u54ea\u91cc\u627e\u5230\u5173\u4e8eFATCA\u7684\u8fdb\u4e00\u6b65\u8d44\u6599\uff1f<\/div>\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div id=\"jet-toggle-content-4788\" class=\"jet-toggle__content\" data-toggle=\"8\" role=\"tabpanel\" data-template-id=\"false\">\n\t\t\t\t\t\t\t\t<div class=\"jet-toggle__content-inner\"><p><a href=\"http:\/\/www.irs.gov\/Businesses\/Corporations\/Foreign-Account-Tax-Compliance-Act-(FATCA)\" target=\"_blank\" rel=\"noopener\">IRS \u7f51\u7ad9(\u53ea\u63d0\u4f9b\u82f1\u6587\u7248)<\/a>\u63d0\u4f9b\u5173\u4e8eFATCA\u5408\u89c4\u7684\u8fdb\u4e00\u6b65\u8d44\u6599\u3002 \u60a8\u4ea6\u53ef\u4ee5\u53c2\u9605<a href=\"http:\/\/www.treasury.gov\/resource-center\/tax-policy\/treaties\/Pages\/FATCA.aspx\" target=\"_blank\" rel=\"noopener\">\u7f8e\u56fd\u8d22\u653f\u90e8\u7f51\u7ad9(\u53ea\u63d0\u4f9b\u82f1\u6587\u7248)<\/a>\u4e0a\u5173\u4e8eIGA\u7684\u8865\u5145\u8d44\u6599\u3002<\/p>\n<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u5916\u56fd\u8d26\u6237\u7a0e\u52a1\u9075\u5b88\u6cd5\u6848 (FATCA) \u4ec0\u4e48\u662fFATCA\uff1f FATCA\u7684\u5168\u79f0\u662f\u5916\u56fd\u8d26\u6237\u7a0e\u52a1\u9075\u5b88\u6cd5\u6848 (Forei [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_jet_sm_ready_style":"","_jet_sm_style":"","_jet_sm_controls_values":"","_jet_sm_fonts_collection":"","_jet_sm_fonts_links":"","_links_to":"","_links_to_target":""},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.11 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u5916\u56fd\u8d26\u6237\u7a0e\u52a1\u9075\u5b88\u6cd5\u6848 (FATCA) | \u9999\u6e2f\u5916\u6c47\u4ea4\u6613\u5546 - \u4e50\u5929\u8bc1\u5238\u9999\u6e2f<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sec.rakuten.com.hk\/zh-hans\/foreign-account-tax-compliance-act-fatca\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u5916\u56fd\u8d26\u6237\u7a0e\u52a1\u9075\u5b88\u6cd5\u6848 (FATCA) | \u9999\u6e2f\u5916\u6c47\u4ea4\u6613\u5546 - \u4e50\u5929\u8bc1\u5238\u9999\u6e2f\" \/>\n<meta property=\"og:description\" content=\"\u5916\u56fd\u8d26\u6237\u7a0e\u52a1\u9075\u5b88\u6cd5\u6848 (FATCA) \u4ec0\u4e48\u662fFATCA\uff1f FATCA\u7684\u5168\u79f0\u662f\u5916\u56fd\u8d26\u6237\u7a0e\u52a1\u9075\u5b88\u6cd5\u6848 (Forei [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.sec.rakuten.com.hk\/zh-hans\/foreign-account-tax-compliance-act-fatca\" \/>\n<meta property=\"og:site_name\" content=\"\u9999\u6e2f\u5916\u6c47\u4ea4\u6613\u5546 - \u4e50\u5929\u8bc1\u5238\u9999\u6e2f\" \/>\n<meta property=\"article:modified_time\" content=\"2023-07-12T17:15:54+00:00\" \/>\n<meta property=\"og:image\" 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