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。
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。
Hi there I am so glad I found your web site, I really found you by mistake,
while I was looking on Yahoo for something else, Anyways I am here now and would just like
to say kudos for a marvelous post and a all round thrilling blog (I also love the theme/design),
I don’t have time to read it all at the moment but I have book-marked it and also
included your RSS feeds, so when I have time I will be back to read a lot more, Please do keep up the
excellent b. quest bars https://www.iherb.com/search?kw=quest%20bars quest
bars
Thank you for sharing your info. I really appreciate your efforts and I am waiting for your next write ups thank you once again. scoliosis surgery https://coub.com/stories/962966-scoliosis-surgery scoliosis surgery
Nice post. I used to be checking constantly this weblog and I am inspired!
Very useful information specially the last section 🙂 I deal with such info much.
I used to be seeking this certain info for a long time. Thanks and good
luck. scoliosis surgery https://0401mm.tumblr.com/ scoliosis surgery
magnificent issues altogether, you simply won a new reader.
What would you recommend about your put up that you made a few days ago?
Any sure? cheap flights http://1704milesapart.tumblr.com/ cheap flights
Spot on with this write-up, I truly believe this website
needs a lot more attention. I’ll probably be back
again to see more, thanks for the info! quest
bars http://j.mp/3jZgEA2 quest bars
My family members every time say that I am killing my time here
at net, except I know I am getting knowledge every day by reading thes fastidious articles.
asmr https://app.gumroad.com/asmr2021/p/best-asmr-online asmr
An outstanding share! I’ve just forwarded this onto a co-worker who had been conducting
a little homework on this. And he in fact bought me breakfast simply
because I stumbled upon it for him… lol. So allow me to reword this….
Thanks for the meal!! But yeah, thanx for spending time to
talk about this matter here on your blog.
Great article.
My coder is trying to persuade me to move to .net from PHP.
I have always disliked the idea because of the expenses.
But he’s tryiong none the less. I’ve been using Movable-type
on a number of websites for about a year and am anxious about switching
to another platform. I have heard good things about blogengine.net.
Is there a way I can import all my wordpress posts into it?
Any help would be really appreciated!
Hi there, all the time i used to check webpage posts here early in the
dawn, because i like to learn more and more.
Greetings! Very helpful advice within this article!
It is the little changes that will make the greatest changes.
Thanks for sharing!
Heya i am for the first time here. I found this board and I
find It truly useful & it helped me out much. I
hope to offer something back and aid others like you aided me.
I loved as much as you will receive carried out right here.
The sketch is tasteful, your authored material stylish.
nonetheless, you command get got an shakiness over that you wish be
delivering the following. unwell unquestionably come more
formerly again since exactly the same nearly a
lot often inside case you shield this hike.
Howdy! This is my first comment here so I just wanted to give a quick shout out and say I genuinely enjoy reading your blog
posts. Can you suggest any other blogs/websites/forums that deal with the
same subjects? Thanks!
After looking into a few of the blog articles on your blog,
I seriously like your technique of writing a blog.
I book marked it to my bookmark website list and will be checking back in the near future.
Please check out my website as well and tell me your opinion.