FATCA扣缴开始前的最后提醒 / Last Minute Reminder before the Commencement of FATCA Deduction
作者：金杜律师事务所 银行部
By KWM Banking Department
美国政府于2010年3月颁布《海外账户税收合规法案》（简称“FATCA”），要求海外金融机构（包括中国境内的金融机构）针对美国税收居民（见下文定义）履行账户识别、报送和税款扣缴义务。对于不参与合作的海外金融机构，美国政府将要求美国金融机构以及参与合作的海外金融机构在向该不参与合作的海外金融机构支付特定款项时，为FATCA之目的进行30%的税款扣缴，起始时间是2014年7月1日。
The US government promulgated the Foreign Account Tax Compliance Act("FATCA") in March 2010, requiring foreign financial institutions(“FFIs”), which include financial institutions located in PRC, to perform the accountidentification, reporting and withholding obligations with regard to the USPersons (as defined below). In respectof the non-participating FFIs (“NPFFIs”), the US financial institutions(“USFIs”) and participating FFIs (“PFFIs”) are obliged to withhold and deduct30% tax for FATCA purpose as required by the US government when a payment ofcertain nature is made by them to an NPFFI from 1 July 2014 onwards.
截至目前，已有至少212家中国境内的金融机构（包括外国金融机构的中国境内分支机构）向美国国税局提交注册申请，表明愿意合作，并获得美国国税局认可，成为参与合作的海外金融机构。
Up to now, at least 212financial institutions located in PRC (including PRC branches of offshorefinancial institutions) have filed registration with the US Internal RevenueService (“IRS”) expressing their willingness to co-operate and have beenconfirmed by IRS to be PFFIs.
FATCA将对银行业金融机构、信托公司、保险公司、从事资产管理活动的非金融机构、各类投资理财产品（如证券投资基金、集合信托投资计划、基金管理公司特定客户资产管理计划等）产生影响。同时，由美国公民、持有美国绿卡的人士、在美国逗留达到一定时间的人士（合称“美国税收居民”）持有的账户，以及由美国税收居民实际控制的机构持有的账户，如果账户余额达到一定限度，将被纳入报送范围，便于美国国税局开展税收监管。
FATCA would impact bankfinancial institutions, trust companies, insurance companies, and thosenon-financial institutions that conduct asset management business, and variouswealth management businesses (such as mutual funds, collective investment trustplans, asset management schemes for certain customers of fund managementcompanies, etc.). Meanwhile, accountsheld by US citizens, persons with US permanent resident cards, persons who havestayed or are staying in US for more than a certain period of time(collectively, “US Persons”), and accounts held by entities over which USPersons have actual control, when the balance or value of such accounts exceedsa certain threshold, will be reported in order to facilitate tax administrationby IRS.
凡是从美国获得收入的人士，无论是金融机构，还是非金融机构，甚至个人，均需要向美国的付款机构提交W-8或W-9表格，作为证明其FATCA地位的自我证明。在该等表格中，填报人必须表明其是参与合作的金融机构，不参与合作的金融机构，非金融机构，一般个人，还是美国税收居民。
A person who receives or willreceive proceeds from US, regardless of whether it is a financial institution,a non-financial institution or an individual, shall submit a Form W-8 or FormW-9 to the US payer as a self-certificate evidencing its FATCA status. Such person must indicate whether it is aPFFI, an NPFFI, a non-financial entity, a general individual, or a US Person.
在2014年7月1日FATCA税款扣缴的最后期限到来之前，请再次确认您的FATCA应对策略：
Please double check your FATCA strategy before 1July 2014 deadline of FATCA deduction:
如您已经注册，请至少确保您已及时制定并实施相应的FATCA尽职调查程序，并为满足FATCA要求已对标准业务文本做出适当修改。
If registered, please at least ensure that yourFATCA due diligence procedure has been duly prepared and implemented and yourstandard documentations have been duly amended to meet FATCA requirements.如您尚未注册，请您确认，您不会受到FATCA税款扣缴的影响，或者您已经对不参与合作的后果做出了评估并愿意承受该等不利后果。
If not yet registered, please make sure that youwill not be affected by FATCA deduction, or, you have already assessed theconsequence of non-participation and such consequence is acceptable to you.
目前，根据公开的信息，中国政府尚未与美国政府就FATCA的执行的相关政府间协定的实质性条款达成一致。尽管如此，我们仍然对该协定的最终达成持乐观态度。
Althoughbased on the publicly accessible information as of today, the PRC government hasyet to reach an inter-governmental agreement (“IGA”) in relation to theimplementation of FATCA with the US government in substance, we hold anoptimistic view on its final conclusion.
注：本简讯并非法律意见或建议。
DISCLAIMER: THISCLIENT ALERT IS NOT A LEGAL ADVICE OR OPINION.
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陈运Yun CHEN +86 21 2412 6052 chenyun@cn.kwm.com
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陈运：金杜律师事务所上海办公室银行部合伙人。查看作者简历，请点击屏幕左下方“阅读全文”。
汪镕：金杜律师事务所上海办公室银行部律师。
