作者：金杜律师事务所 银行部

北京时间今日（2014年6月27日）凌晨，美国财政部更新了“作为存在有效政府间协定（‘IGA’）的法域对待”的法域清单，并正式将中国纳入该清单中，表明中国将与美国就《海外账户税收合规法案》（“FATCA”）在中国的施行签署模式1的IGA，并且两国政府已就该IGA的实质性内容达成一致。

In the early hours of the morning of 27 June 2014 (Beijing time), the People’s Republic of China (“PRC”) is officially included onto the most recently updated list of “jurisdictions that are treated as having an inter-governmental agreement (‘IGA’) in effect” by United States Department of the Treasury (“US Treasury”), indicating that PRC and US are to execute a Model 1 IGA (“PRC IGA”) in relation to the implementation of the Foreign Account Tax Compliance Act (“FATCA”) in the PRC, and that both countries have reached agreements in substance.

据此，待中国与美国之间的IGA正式签署并生效后，中国境内的海外金融机构（“FFI”）将仅需要向中国的主管当局报送需报送的美国账户信息（无需直接向美国国税局报送信息），并由中国的主管当局与美国的主管当局进行信息交换。

This means, once the PRC IGA is executed and comes into effect, Foreign Financial Institutions (“FFIs”) in PRC (“PRC FFIs”) will only be required to report information in relation to reportable US accounts to the PRC competent authority (instead of reporting directly to the Internal Revenue Service (“IRS”)), and information will be exchanged between the competent authorities of PRC and US.

然而，无论两国政府是否在2014年7月1日前正式签署IGA，在2015年1月1日前，美国境内的金融机构和参与合作的FFI在向中国境内的FFI付款时，无需核对全球中介机构识别编号（“GIIN”），也无需进行税款扣缴。实际上也推迟了中国境内的FFI提交FATCA注册的时间节点。

Regardless of whether the PRC IGA will be officially executed on or before 1 July 2014, prior to 1 January 2015, when making payment to a PRC FFI, US Financial Institutions and Participating FFIs will not be required to verify the Global Intermediary Identification Number (“GIIN”), nor make any FATCA withholding. This will also extend the deadline for PRC FFIs to submit FATCA registration.

相应地，部分关键时间节点也将有所变化：

Accordingly, certain key dates are further changed as follows:

同时，根据美国最新更新的2014年6月6日版本的模式1的IGA模板，签约方可以就尽职调查作出过渡期的安排，如签约方可以允许境内的FFI适当参照存量实体账户的流程对于在过渡期内开立的实体账户开展尽职调查。

In the meantime, according to the updated IGA Model 1 template dated 6 June 2014 published by US Treasury recently, partner jurisdiction may adopt transitional arrangement on due diligence: e.g., partner jurisdiction may allow onshore FFIs, to some extent, to conduct due diligence by making reference to the procedures applicable to pre-existing entity accounts for new entity accounts opened during the transition period.

鉴于中国施行FATCA的情况与路径已经较为确定，中国境内的FFI需要严格按照关键时间节点要求，开展FATCA合规工作，例如：

Since it is fairly certain that the PRC will eventually implement FATCA by executing a Model 1 IGA with the US, PRC FFIs need to prepare for FATCA compliance within the timeframe based on the key dates, for example:

  • 判断本机构、集团内各实体以及特定跨境交易是否受到FATCA影响；/ determining whether the institution, each entity within the group and each specific transaction is affected by FATCA;
  • 制定合规方案，准备向美国国税局提交注册；/ crafting compliance plans and getting prepared to submit FATCA registration to IRS;
  • 建立FATCA合规管理规程，开展内部培训；/ establishing FATCA compliance and administration rules and procedures and launching internal training;
  • 根据实际业务情况，制定并实施尽职调查制度，实时进行窗口业务指导；/ drafting due diligence policies and procedures in line with current business practices, implementing such policies and procedures and providing on-site guidance;
  • 规范标准业务文本，获取相应信息及授权；以及/ revising the standard documentations in order to obtain relevant information and authorization; and
  • 修改含有涉美国因素的跨境交易文本。/ amending documents for US-related cross-border transactions.

此外，香港特别行政区作为单独的法域，也已经在5月初与美国就FATCA施行相关的IGA的实质性内容达成一致。香港将与美国签署模式2的IGA。在模式2的IGA项下，香港境内的FFI需要根据自身实际情况，自主判断是否与美国国税局开展FATCA项下的合作，决定参与合作的FFI需要直接向美国国税局报送需报送的美国账户信息。

In addition, the Hong Kong Special Administrative Region (“HK”) as an independent jurisdiction has also reached a Model 2 IGA in relation to FATCA implementation in substance with the US in early May. Under the Model 2 IGA, FFIs in HK (“HK FFIs”) are subject to their own discretion to decide, based on their actual situation, whether or not to cooperate with IRS regarding FATCA. HK FFIs who decide to participate will be required to report information in relation to reportable US account directly to the IRS.

注：本简讯并非法律意见或建议。

DISCLAIMER: THIS CLIENT ALERT IS NOT A LEGAL ADVICE OR OPINION.

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