开展非居民账户涉税信息尽调

19日,国家税务总局、财政部、人民银行、银监会、证监会、保监会等六部门联合发布《非居民金融账户涉税信息尽职调查管理办法》(下称《办法》),从2017年7月1日起,我国境内金融机构将开展非居民金融账户涉税信息尽职调查工作。

  根据《办法》,非居民是指中国税收居民以外的个人和企业,但不包括政府机构、国际组织、中央银行、金融机构或者在所在地政府认可和监管的证券市场上市交易的公司及其关联机构。金融账户包括存款账户、托管账户、投资机构的股权权益或债权权益以及具有现金价值的保险合同或年金合同。非居民金融账户是指在我国境内的金融机构开立或者保有的、由非居民或者有非居民控制人的消极非金融机构持有的金融账户。

  《办法》所称尽职调查并非一般意义上的调查,而是指金融机构按照规定的程序,了解账户持有人或者有关控制人的税收居民身份,识别非居民金融账户,收集并记录相关账户信息。一直以来,金融机构在相关主管部门的要求下,为了反洗钱目的已经开展了类似客户身份识别工作,为执行《办法》奠定了基础。

  与通常经济生活中理解的金融机构不一样,《办法》所定义的金融机构包括存款机构、托管机构、投资机构、特定的保险机构等,比如银行等吸收公众存款的金融机构、政策性银行、证券公司、期货公司、证券投资基金管理公司、私募基金管理公司、从事私募基金管理业务的合伙企业、信托机构、开展有现金价值的保险或者年金业务的保险公司、保险资产管理公司等,金融资产管理公司、财务公司、金融租赁公司、汽车金融公司、消费金融公司、货币经纪公司、证券登记结算机构等不属于此类机构。

  “从2017年7月1日起,我国境内金融机构将对存款账户、托管账户、投资机构的股权权益或债权权益以及具有现金价值的保险合同或年金合同开展尽职调查。这些账户不论金额大小,都应通过尽职调查识别账户持有人是否为非居民。”相关负责人说。

  上述相关负责人称,《办法》对社会公众影响较小,主要对在中国境内开立账户的非居民或者有非居民控制人的消极非金融机构影响较大。这两类主体在开立金融账户时,需要详细填写账户持有人或控制人的税收居民身份声明文件,包括姓名(名称)、现居地址、税收居民国(地区)、居民国(地区)纳税人识别号、出生地、出生日期等信息,并应确保信息真实、准确。

  所谓的消极非金融机构,是指一家非金融机构取得的大部分收入是股息、利息、租金、特许权使用费等消极经营活动收入,例如设立在某避税地、仅持有子公司股权的中间控股公司。由于消极非金融机构容易被当作跨境逃避税的工具,金融机构需要识别出这些机构及其背后的实际控制人。

  据了解,作为尽职调查的执行机构,金融机构可以委托其他机构履行尽职调查义务,但相关责任仍由金融机构承担。基金、信托等属于投资机构的,可以分别由基金管理公司、信托公司作为第三方完成尽职调查相关工作。金融机构委托其他机构向客户销售金融产品的,代销机构应当配合委托机构开展尽职调查。

(文章来源:互联网报道)

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