主题：【warning】公民/绿卡与海外资产问题 -- 种植园土
- 复 资本是有国界的
家园 水越涨越高，当量化宽松、打野食也解决不了问题的时候， 是否有一出戏码是1%“兄弟”“骨肉相残”呢？如果因为这或因为那而逼得资本出走，我们的“池子”能兜得住吗？
- 复 资本是有国界的
家园 看完发现，原来美国才是万税国家 所以逼得民众都想法设法如何避税。
种植园土，这个事情，对于美国来说不算是好事情。穷的揭不开锅到处找食了，然后大家会明白在美国，一般中产阶级的资产其实很不安全，分分秒秒都是有税在伺候着。
只有实力雄厚的资本才可以避税，才是安全的，也就是所谓的1%。
那个威胁买办的思路，靠这个是行不通的，人家不中国籍，总可以台湾籍，香港籍，加拿大籍，澳大利亚籍吧？再说到那一步，还何必用财产，直接就是人身威胁了。
家园 在资本的眼里，人分为三类： （1）可以立马带来大额利润的；
（2）可以慢慢贡献小额利润的；
（3）无价值的。
（1）是肥羊，立马宰杀；（2）是cashcow，留着贡献牛奶和蜜；（3）任其自生自灭。
中产阶级是（2），富裕移民是（1），贫民区的黑人是（3）。
- 复 资本是有国界的
家园 怎么看出不出去都是死 会不会到时候大兴寺庙啊～听说不用交税……
话说美国在追查公民海外资产，听说中国也在搞……
- 复 资本是有国界的
家园 忽悠... 你们信不信，反正我信。娃哈哈
家园 哪有这么恐怖 Specified foreign financial assets include foreign financial accounts, and foreign non-account assets held for investment (as opposed to held for use in a trade or business), such as foreign stock and securities, foreign financial instruments, contracts with non-US persons, and interests in foreign entities. The regulations include a list of examples, such as swaps, options, and derivative contracts.
There are exceptions. Certain assets of a foreign nature are not specified foreign financial assets that require Form 8938 reporting. Additionally, certain specified foreign financial assets reported elsewhere need not be reported on Form 8938. These exceptions are as follows:
* A financial account maintained by a U.S. payor is not a specified foreign financial asset. For example, a specified person is not required to report a financial account maintained by a U.S. branch of a foreign financial institution, or a foreign branch of a U.S. financial institution..
* Exceptions from reporting are made for assets reported on certain other tax forms. These include: Form 3520, Form 3520-A, Form 5471, Form 8621, Form 8865, or Form 8891. The value of specified foreign financial assets reported on these forms are included in determining the total value of assets for Form 8938 purposes, but the assets do not need to be reported on Form 8938. In this situation, the taxpayer identifies on Form 8938 which and how many of these form(s) report the specified foreign financial assets.
* Exceptions from reporting are made for certain trusts, certain assets held by bona fide residents of possessions, and assets or accounts for which mark-to-market elections have been made under Section 475.
* A beneficial interest in a foreign trust or a foreign estate is not a specified foreign financial asset of a specified person unless the specified person knows or has reason to know of the interest.
* An interest in a social security, social insurance, or other similar program of a foreign government is not a specified foreign financial asset.
* A specified individual that is treated as a beneficiary of a domestic bankruptcy trust or a domestic widely held fixed investment trust is not required to file Form 8938 to report any specified foreign financial asset held by the trust.
Certain key definitions of terms in the regulations, such as “financial account” and “financial institution,” will be further defined by regulations under FATCA Chapter 4.
好避税得很。
- 复 哪有这么恐怖
家园 替IRS洗地？交税越多越有益身心健康啊！ 先说说你摘录的“例外”情况：
* A financial account maintained by a U.S. payor is not a specified foreign financial asset. For example, a specified person is not required to report a financial account maintained by a U.S. branch of a foreign financial institution, or a foreign branch of a U.S. financial institution..
主要是说，美国纳税人不须专门汇报在外资银行的美国分行以及美资银行的海外分行的账户情况。这是因为上述银行已经自动把你的信息报给IRS了。
* Exceptions from reporting are made for assets reported on certain other tax forms. These include: Form 3520, Form 3520-A, Form 5471, Form 8621, Form 8865, or Form 8891. The value of specified foreign financial assets reported on these forms are included in determining the total value of assets for Form 8938 purposes, but the assets do not need to be reported on Form 8938. In this situation, the taxpayer identifies on Form 8938 which and how many of these form(s) report the specified foreign financial assets.
假如其它税务表格中已经上报了8938表格的项目。
* Exceptions from reporting are made for certain trusts, certain assets held by bona fide residents of possessions, and assets or accounts for which mark-to-market elections have been made under Section 475.
某些信托资金，可在以下条件下根据475条允许例外：（1）善意获得；（2）自动按市价调整报税价值
* A beneficial interest in a foreign trust or a foreign estate is not a specified foreign financial asset of a specified person unless the specified person knows or has reason to know of the interest.
若非受益人知道或有理由知道在海外信托或海外资产的获益关系，则不适用上述定义.但一般而言，只要你还保留一定的资产控制权，上述例外是肯定不适用的。
* An interest in a social security, social insurance, or other similar program of a foreign government is not a specified foreign financial asset.
社保计划例外。
* A specified individual that is treated as a beneficiary of a domestic bankruptcy trust or a domestic widely held fixed investment trust is not required to file Form 8938 to report any specified foreign financial asset held by the trust.
国内破产保护托管的受益人等
尊驾认为如何利用上述例外规避税负？
其次，上述法案和其它税务、金融法案联手，威力无穷啊。比如反恐有关的要求境外金融机构、离岸金融中心的信息披露法案，比如DODD-FRANK法案，比如以提成方式奖励举报逃税的条例，比如在境外城市（如北京）设立举报热线......
尊驾认为如何逃脱这样一张撒向全球的大网？
家园 忙总说中国也在做同样的事情，有可能是两个流氓有默契。 家园 少来屁股党 就事论事。IRS 开篇第一句就是定义 specified foreign financial asset的。
Specified foreign financial assets include foreign financial accounts, and foreign non-account assets held for investment (as opposed to held for use in a trade or business), such as foreign stock and securities, foreign financial instruments, contracts with non-US persons, and interests in foreign entities.
- 复 少来屁股党
家园 这定义宽到天边去了，本人免费解读一下 特定境外金融资产：
（1）“include”--没有用refer to\be\as 而用include是个不祥之兆。如果用refer to\be\as，那么“特定境外金融资产”和下述定义是“共界的”(coterminous),如果用include，那说明下述定义只是“特定境外金融资产”的一个子集（subset)。这意味着，如必要IRS可以补充定义，让你无处可逃。
（2）包括境外“账户”金融资产，和境外“非账户”资产。
（3）境外“账户”金融资产：显然包括银行定期活期存款账户、理财账户等，应该是指可以直接追溯到你的名字的金融资产。
（4）非账户资产：是指一切贸易或“生意”之外的“投资”资产。包括你持有的企业股权、外国股票及证券、外国金融工具、和美国境外个人或机构签署的“合同”等等。
非账户资产的玄妙在于其定义的“策略性模糊”（strategic ambuguity)。什么叫“贸易”和“生意”？如果IRS把“贸易”“生意”定义得窄，那么“投资”的含义就无所不包。IRS的举例中不包括房产，但按其定义，大部分房产显然属于非贸易、非生意性质，那么投资性质就确定了；此外，FACFA法案明确覆盖信托、基金、SPV还有其它众多具有path-through特征的工具。FACFA本身提到了“foreign estate”一词，而且也用了中性的“foreign asset”一词，那么foreign estate肯定不全等于foreign asset. 这中间奥秘就大了去了。更奇妙的是“合同”一词，必要时，这个无所不包的“合同”可以包括一切。
现在我听到的消息是，IRS必然把定义解释得很宽。许多原本是“贸易”性质的活动，现在都被定义为“投资”活动，让你无处可逃。
美国是个扣字眼的国家。美国最高法院能长篇大论地解释“人”为什么不包括“女人”，你信不？