文/陈睿

2017年初阿联酋各大银行开始要求新客户填写CRS (common reporting standard )表格，一时间很多在阿联酋的投资人，私企股东，工作人员开始担心，是不是真的要给祖国妈妈缴税了，我们今天就来聊一下这个CRS。

baoshui

1. 什么是CRS

简单的说CRS就是全球版的FATCA，截止2018年 101个参与国交换相关的金融账户信息，其目的为了打击偷税漏税。

2.客户所填写好的CRS表格银行会递交给哪里

客户所填写好的CRS资料，银行会上交给中央银行，中央银行会上交给迪拜财政部，迪拜财政部有关部门会和CRS信息共享国家共享某些信息。

3.哪些信息将会被交换
1.姓名
2.住址
3.应上税国家
4.TIN（国家税号）
5.金融机构／公司 名称
6.账号
7.账户余额
8.账户年收入（利息，股利，分红等收入）
9.账户入账金额，账户出账金额
10.出生年月
11.出生地

4.如何确认自己的纳税国（账户信息交换国家）
1.对于在阿联酋注册的在案公司（无论是LLC还是自贸区FZE/FEC）被认为是阿联酋的企业，应上税国家是阿联酋，所以该公司的账户信息不会与其他国家交换。
2.对于在阿联酋注册的离岸（offshore）公司需要针对企业的经营范围来确定具体的应报税国家。
3.未在阿联酋境内注册，只持有公司账户，那么公司注册所在地是应报税国家。
4.持有阿联酋长期签证／Emirates ID 的个人应上税国家是阿联酋，所以该个人的账户信息不会与其他国家交换。
5. 无阿联酋长期签证的个人，应报税国家是国籍所在国。

此项CRS对于持有阿联酋长签的个人并无影响，也不用担心需要给祖国母亲缴税了，对于无长签且持有个人账户的个人，CRS是会给国籍所在国报备相关账户信息，至于是否需要上税还需要根据国籍所在国家而定。

从2018 年加入CRS信息交换的国家名单中，不单单有阿联酋，沙特，科威特，卡塔尔，巴林，还有中国，香港，澳门，新加坡，以及岛国saint kitts and Nevis，基本上无外汇管制以及可以做离岸公司的国家都纳入其名单中，用离岸账户避税是越来越难了，更多信息可以登陆OECDwebsite 查询。

*本文仅限个人观点，并不代表所工作单位。

 

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