信息自动交换标准的概述 1. 什么是信息自动交换标准 ( AEoI )? AEoI 是一种全球法规, 旨在与其他税务局交换离岸金融资产有关的金融账户信息, 并会在每年自动交换这些信息在 CRS 参与税务管辖区的金融机构, 将扮演着代理人的角色, 或是搜集金融账户信息并提交至当地的税务局, 然后再转

Size: px

Start display at page:

Download "信息自动交换标准的概述 1. 什么是信息自动交换标准 ( AEoI )? AEoI 是一种全球法规, 旨在与其他税务局交换离岸金融资产有关的金融账户信息, 并会在每年自动交换这些信息在 CRS 参与税务管辖区的金融机构, 将扮演着代理人的角色, 或是搜集金融账户信息并提交至当地的税务局, 然后再转"

梯郗
5 years ago
Views:

马来西亚税务 2017 年 3 月马来西亚中国服务部税务月刊信息自动交换标准 ( AEoI ) 由经合组织 ( OECD ) 在统一报告标准 ( CRS ) 基础上推出的全球税务透明化制度, 信息自动交换标准 ( AEoI ), 将于 2017 年在马来西亚实施生效随着全球一体化, 跨境活动已即为普遍, 因此, 税务当局应当共同努力, 以确保纳税人已向相关的税务管辖区缴纳正确的税款在

1 马来西亚税务 2017 年 3 月马来西亚中国服务部税务月刊信息自动交换标准 ( AEoI ) 由经合组织 ( OECD ) 在统一报告标准 ( CRS ) 基础上推出的全球税务透明化制度, 信息自动交换标准 ( AEoI ), 将于 2017 年在马来西亚实施生效随着全球一体化, 跨境活动已即为普遍, 因此, 税务当局应当共同努力, 以确保纳税人已向相关的税务管辖区缴纳正确的税款在 CRS 的框架下, 政府会与其他税务管辖区自动交换纳税居民在其他管辖区所持有的金融账户信息另外, 中国和马来西亚也为 CRS 基础下的 AEoI 的管辖区之一这表示, 马来西亚内陆税收局 ( MIRB ) 将有权获取在马来西亚具有纳税居民资格的中资企业和个人在中国金融机构持有的金融账户信息另一方面, 中国税务局也拥有等同的权力获取中国纳税居民在马来西亚金融机构持有的金融账户信息在这方面, 我们很乐意为您提供一些相关的资讯

2 信息自动交换标准的概述 1. 什么是信息自动交换标准 ( AEoI )? AEoI 是一种全球法规, 旨在与其他税务局交换离岸金融资产有关的金融账户信息, 并会在每年自动交换这些信息在 CRS 参与税务管辖区的金融机构, 将扮演着代理人的角色, 或是搜集金融账户信息并提交至当地的税务局, 然后再转交到其他的税务局 2. 由谁申报? 根据 AEoI 标准, 每一家具有申报义务的金融机构, 需要履行由 OECD 颁布并在 CRS 里规定的尽职调查程序, 以识别和申报在其机构有义务申报的金融账户具有申报义务的金融机构存款机构 ( 例如 : 商业银行 ) 托管机构 ( 例如 : 受托代管公司 ) 投资机构 ( 例如 : 资产管理经理, 信托公司 ) 特定的保险机构 ( 人寿保险商 ) 一般接受存款的银行或相似机构代他人持有金融资产的机构 ( 超过总收入 20% 或以上 ) (i) 主要业务为代表客户对特定资产提供管理或金融服务的机构 ; 或 (ii) 其总收入主要来源于金融资产的投资, 再投资或交易的机构, 如果其机构是受另外一家金融机构管理 ( 总收入 50% 或以上 ) 从事有现金解约价值的保险业务和年金业务的保险公司 3. 谁将被申报? 具有申报义务的人士在税务管辖区为纳税居民的个人或实体被动非金融实体 ( Passive NFE ) 任何为非主动的 NFE 超过 50% 的被动收入超过 50% 的资产被动收入 ( 例如 : 股息, 利息, 租金, 专利使用费 ) 控权人士拥有一家公司控制权 (25%) 的自然人如果是信托基金, 控权人士为托管财产者, 财产保护人, 财产受益人 ( 们 ) 与信托架构相似的法人, 将采用相似的申报制度 ( 例如 : 基金会 ) 4. 需要申报些什么? 持有或拥有存款账户, 托管账户, 投资机构的股权或债权权益, 现金值保险合约和年金合约的个人和实体账户持有人以及被动非金融机构的控权人士, 所将被申报的信息如下 :- 身份信息账户信息金融信息名字地址税收居民国纳税人识别编号 ( TIN ) 账户号码金融机构的名称和识别编号账户结余或价值账户中持有的金融资产所产生的利

3 出生日期息, 股息和其他收入销售 / 赎回金融资产而获取或存入账户的收益 5. 什么时候需要申报? 6. 参与税务管辖区的列表每一家具有申报义务的马来西亚金融机构 ( MYFI ) 必须于次年的 6 月 30 日或以前 ( 从 2017 日历年起 ) 向马来西亚内陆税收局 ( MIRB ) 提交申报 MIRB 随后会将信息于次年的 9 月 30 日前转交到其他参与税务管辖区的海外税务局承诺实施 AEoI 的国家如下 : 年开始交换信息的管辖区安圭拉岛, 阿根廷, 巴巴多斯, 比利时, 百慕大群岛, 英属维尔京群岛, 保加利亚, 开曼群岛, 哥伦比亚, 克罗地亚, 库拉索岛, 塞浦路斯, 捷克共和国, 丹麦, 爱沙尼亚, 法罗群岛, 芬兰, 法国, 德国, 直布罗陀, 希腊, 格陵兰岛, 格恩西岛, 匈牙利, 冰岛, 印度, 爱尔兰, 马恩岛, 意大利, 泽西岛, 韩国, 拉脱维亚, 列支敦士登, 立陶宛, 卢森堡, 马尔他, 墨西哥, 蒙特萨拉特岛, 荷兰, 纽埃岛, 挪威, 波兰, 葡萄牙, 罗马尼亚, 圣马力诺, 塞舌尔, 斯洛伐克共和国, 斯洛文尼亚, 南非, 西班牙, 瑞典, 特克斯和凯科斯群岛, 英国 2018 年开始交换信息的管辖区阿尔巴尼亚, 安道尔, 安提瓜和巴布达, 阿鲁巴岛, 澳大利亚, 奥地利, 巴哈马群岛, 巴林岛, 伯利兹, 巴西, 文莱达鲁萨兰国, 加拿大, 智利, 中国, 库克群岛, 哥斯达黎加, 多米尼加, 加纳, 格林纳达, 香港 ( 中国 ), 印度尼西亚, 以色列, 日本, 科威特, 黎巴嫩, 马绍尔群岛, 澳门 ( 中国 ), 马来西亚, 毛里求斯, 摩纳哥, 瑙鲁, 新西兰, 巴拿马, 卡塔尔, 俄罗斯, 圣基斯和尼维斯, 萨摩亚群岛, 圣卢西亚岛, 圣文森特和格林纳丁斯, 沙特阿拉伯, 新加坡, 圣马丁, 瑞士, 特立尼达和多巴哥, 土耳其, 阿拉伯联合酋长国, 乌拉圭, 瓦努阿图 7. 信息交换过程中可能会发生的例子例子 1 不具有马来西亚纳税居民资格的中资企业或个人, 若是在马来西亚任何一家当地或外国银行开设账户, 中企和个人的金融账户信息将有可能会被具有申报义务的金融机构提交至马来西亚内陆税收局 ( MIRB ) MIRB 随后再将上述的信息转交到中国税务局例子 2 具有马来西亚纳税居民资格的中资企业或个人, 若是在中国任何一家当地或外国银行开设账户, 中企和个人的金融账户信息将有可能会被具有申报义务的金融机构提交至中国税务局中国税务局随后再将上述的信息转交到 MIRB

4 信息自动交换标准如何操作?

5 Malaysia Tax March 2017 Deloitte Malaysia Chinese Services Group Publication Automatic Exchange of Information Common Reporting Standard ( CRS ) on Automatic Exchange of Information ( AEoI ) has been introduced by the Organisation for Economic Co-operation and Development ( OECD ) as a worldwide tax transparency regime coming into force in Malaysia in As the world becomes increasingly globalised and cross-border activities become the norm, tax administrations need to work together to ensure that taxpayers pay the right amount of tax to the right jurisdiction. Under the CRS, governments of the participating jurisdictions agree to exchange information automatically with one another on the information on financial accounts held by tax residents in each other s jurisdictions. China and Malaysia are among those participating jurisdictions to the AEoI under the CRS. This would mean that the Malaysian Inland Revenue Board may have access on the information on financial accounts held with financial institutions in China by both Chinese companies and individuals whom are tax residents in Malaysia. On the other hand, the Chinese tax authorities may also have access to the financial account information of Chinese tax residents maintained with financial institutions in Malaysia. In this connection, we are pleased to provide you with some related information.

6 Overview of Automatic Exchange of Information 1. What is Automatic Exchange of Information ( AEoI )? AEoI is a global methodology for the sharing of financial account information relating to offshore financial assets amongst tax authorities and such information shall be exchanged automatically and annually. Financial institutions in the CRS participating jurisdictions will act as an agent or conduct to gather financial account information to be reported to local tax authorities which will then be transmitted to other tax authorities. 2. Who reports? Under the AEoI Rules, every reporting financial institution shall identify the reportable account from the financial account maintained by the reporting financial institution by applying the due diligence procedure as specified in the CRS issued by the OECD. Reporting Financial Institutions Depository institutions (e.g. Commercial banks) Custodial institutions (e.g. Nominee companies) Investment entities (e.g. Asset managers, unit trusts) Specified insurance companies (life insurers) Entities that accept deposits in the ordinary course of a banking or similar business Entities that hold financial assets for the account of others (20% or more gross income) Entities (i) whose primary business involves certain asset management or financial services for or on behalf of a customer or (ii) whose gross income is primarily attributable to investing, reinvesting or trading in financial assets, if the entity is managed by another financial institution (50% or more gross income) Insurance companies that issue or are obligated to make payments for cash value insurance contracts or annuity contracts 3. Who is reported? Reportable persons A tax resident individual or entity in a reportable jurisdiction. Passive Non-Financial Entity ( Passive NFE ) Any NFE that is not an active NFE More than 50% passive income More than 50% assets producing passive income (e.g. dividends, interest, rents, royalties and etc)

7 Controlling Persons Natural person who exercises control (25%) over an entity In case of a trust, controlling person means the settlor, protector, beneficiary(ies). Similar application for legal persons functionally similar to trusts (e.g. foundations) 4. What is reported? Information required to be reported in relation to depository accounts, custodial accounts, equity or debt interest in an investment entity, cash value insurance contract and annuity contract held or owned by individual and entity account holders and controlling persons of passive non-financial entities are as follows:- Identification information Name Address Jurisdiction of residence Taxpayer identification number Date of birth Account Information Account number Name and identifying number of the financial institution Financial Information Account balance or value Interest, dividends and other income generated with respect to the assets held in the account Proceeds from the sale / redemption of financial assets paid or credited to the account 5. When is it reported? 6. List of participating jurisdictions Every reporting Malaysian-based Financial Institution ( MYFI ) is required to furnish a return to the Malaysian Inland Revenue Board ( MIRB ) on or before 30 June of the year following the calendar year (commencing calendar year 2017). The MIRB will then transmit the information to foreign tax authorities of the other participating jurisdictions by 30 September of the year following the calendar year. The status of commitments is as follows:- First Year of Reporting Anguilla, Argentina, Barbados, Belgium, Bermuda, British Virgin Islands, Bulgaria, Cayman Islands, Colombia, Croatia, Curaçao, Cyprus, Czech Republic, Denmark, Estonia, Faroe Islands, Finland, France, Germany, Gibraltar, Greece, Greenland, Guernsey, Hungary, Iceland, India, Ireland, Isle of Man,

8 Italy, Jersey, Korea, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Mexico, Montserrat, Netherlands, Niue, Norway, Poland, Portugal, Romania, San Marino, Seychelles, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Turks and Caicos Islands, United Kingdom First Year of Reporting Albania, Andorra, Antigua and Barbuda, Aruba, Australia, Austria, The Bahamas, Bahrain, Belize, Brazil, Brunei Darussalam, Canada, Chile, China, Cook Islands, Costa Rica, Dominica, Ghana, Grenada, Hong Kong (China), Indonesia, Israel, Japan, Kuwait, Lebanon, Marshall Islands, Macao (China), Malaysia, Mauritius, Monaco, Nauru, New Zealand, Panama, Qatar, Russia, Saint Kitts and Nevis, Samoa, Saint Lucia, Saint Vincent and the Grenadines, Saudi Arabia, Singapore, Sint Maarten, Switzerland, Trinidad and Tobago, Turkey, United Arab Emirates, Uruguay, Vanuatu 7. Examples on how sharing information may take place Example 1 If a Chinese company or individual, who is a non-tax resident in Malaysia, opens an account in any local or foreign banks in Malaysia, the information on financial accounts of the company or individual may be reported to Malaysian Inland Revenue Board ( MIRB ) by the reporting financial institution ( FI ). Subsequently, MIRB may transmit the abovementioned information to the China tax authority. Example 2 If a Chinese company or individual, who is a tax resident in Malaysia, opens an account in any local or foreign banks in China, the information on financial accounts of the company or individual may be reported to China tax authority by the reporting FI. Subsequently, China tax authority may transmit the abovementioned information to MIRB.

9 Automatic Exchange of Information How does it work?

联系我们分支机构 / 名字职务邮箱电话吉隆坡 Kuala Lumpur 余永平 Yee Wing Peng 董事经理 wpyee@deloitte.

com (603) 7610 8875 卓鸿培 Toh Hong Peir 执行董事 htoh@deloitte.

com (603) 7610 8157 夏国辉 Ha Kok Fei 副总监 kha@deloitte.

com (603) 7610 8166 郑顺民 Tey Soon Meng 副经理 sotey@deloitte.

com (603) 7610 8065 李岸营 Li Anying 高级助理 annanyli@deloitte.

com (603) 7610 8646 黄尹羚 Ooi Ying Ling 助理 aooi@deloitte.

com (603) 7610 7872 马冰青 Ma Bingqing 助理 stelma@deloitte.

com (603) 7610 8271 胡程 Hu Cheng 助理 chhu@deloitte.

10 联系我们分支机构 / 名字职务邮箱电话吉隆坡 Kuala Lumpur 余永平 Yee Wing Peng 董事经理 wpyee@deloitte.com (603) 谭丽君 Tham Lih Jiun 执行董事 ljtham@deloitte.com (603) 卓鸿培 Toh Hong Peir 执行董事 htoh@deloitte.com (603) 郭川永 Kok Soon Weng 副总监 kekok@deloitte.com (603) 夏国辉 Ha Kok Fei 副总监 kha@deloitte.com (603) 颜杏蕊 Gan Sin Reei 高级经理 sregan@deloitte.com (603) 郑顺民 Tey Soon Meng 副经理 sotey@deloitte.com (603) 郭明以 Kuo Min Yee 主管 nkuo@deloitte.com (603) 李岸营 Li Anying 高级助理 annanyli@deloitte.com (603) 戴蔚 Vivian Dai 高级助理 vdai@deloitte.com (603) 黄尹羚 Ooi Ying Ling 助理 aooi@deloitte.com (603) 张艾嘉 Zhang Aijia 助理 aijizhang@deloitte.com (603) 马冰青 Ma Bingqing 助理 stelma@deloitte.com (603) 陈宇骄 Chen Yujiao 助理 yujchen@deloitte.com (603) 胡程 Hu Cheng 助理 chhu@deloitte.com (603) 王娟 Wang Juan 助理 juanwang@deloitte.com (603) 初俊啸 Chu Junxiao 助理 junxchu@deloitte.com (603) 古晋 Kuching 蔡淑萍 Chai Suk Phin 高级经理 spchai@deloitte.com (608) 黄俊程 Kane Bong 高级经理 kbong@deloitte.com (608) 新山 Johor Bahru 吴玉凤 Caslin Ng 副总监 caslinng@deloitte.com (607) 陈莱玲 Susie Tan 高级经理 susietan@deloitte.com (607) 怡保 Ipoh 梅皓然 Terrence Mooi 高级经理 tmooi@deloitte.com (605) 刘慧婷 Loh Wai Teng 高级经理 wloh@deloitte.com (605) 槟城 Penang 黄兰卿 Ng Lan Kheng 执行董事 lkng@deloitte.com (604) 钟艾玲 Cheng Ai Ling 副经理 alcheng@deloitte.com (604) 亚庇 Kota Kinabalu 张济妃 Cheong Yit Hui 经理 yicheong@deloitte.com (608) 吉隆坡 Kuala Lumpur 余永平谭丽君卓鸿培郭川永夏国辉颜杏蕊郑顺民郭明以

11 李岸营戴蔚黄尹羚张艾嘉马冰青陈宇骄胡程王娟初俊啸古晋 Kuching 蔡淑萍黄俊程新山 Johor Bahru 吴玉凤陈莱玲怡保 Ipoh 梅皓然刘慧婷

purposes. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ( DTTL ), its network of member firms, and their related entities.

12 槟城 Penang 黄兰卿钟艾玲亚庇 Kota Kinabalu 张济妃 Deloitte Level 16, Menara LGB 1, Jalan Wan Kadir Taman Tun Dr. Ismail Kuala Lumpur, Malaysia 英文版本与中文版本倘出现任何歧义, 概以英文版本为准上述仅供阅读参考 If there is any inconsistency or conflict between the Chinese and English versions, the English version shall prevail for all purposes. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ( DTTL ), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as Deloitte Global ) does not provide services to clients. Please see to learn more about our global network of member firms. Deloitte provides audit, consulting, financial advisory, risk advisory, tax and related services to public and private clients spanning multiple industries. Deloitte serves four out of five Fortune Global 500 companies through a globally connected network of member firms in more than 150 countries and territories bringing world-class capabilities, insights, and high-quality service to address clients most complex business challenges. To learn more about how Deloitte s approximately 245,000 professionals make an impact that matters, please connect with us on Facebook, LinkedIn, or Twitter. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the Deloitte Network ) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. About Deloitte in Malaysia In Malaysia, services are provided by Deloitte Tax Services Sdn Bhd and its affiliates Deloitte Tax Services Sdn Bhd To no longer receive s about this topic please send a return to the sender with the word Unsubscribe in the subject line.

尽职调查程序适用于所有在 2017 年 7 月 1 日或之后新开设的金融账户和截至 2017 年 6 月 30 日之前已存在于 MYFIs 的金融账户 ( 从 2017 年度开始 ) 每一个具有报告义务的 MYFI 都需要在下一个日历年度的 6 月 30 日或之前按 CRS 的要求向 IRBM 报告

尽职调查程序适用于所有在 2017 年 7 月 1 日或之后新开设的金融账户和截至 2017 年 6 月 30 日之前已存在于 MYFIs 的金融账户 ( 从 2017 年度开始 ) 每一个具有报告义务的 MYFI 都需要在下一个日历年度的 6 月 30 日或之前按 CRS 的要求向 IRBM 报告 q 马来西亚税刊 2018 年 2 月德勤马来西亚中国服务部刊物 2017 年共同申报准则 ( CRS ) 修订和指引摘要草稿 * 介绍我们德勤马来西亚中国服务部于 2017 年 3 月份出版的刊物介绍了适用于在包括马来西亚在内的海外国家地区拥有资产和银行账户的中国企业和个人的共同申报准则 ( CRS ) 和信息自动交换标准 ( AEoI ) 随着全球一体化, 跨境活动已极为普遍, 因此, 税务机关应当共同努力,