Foreigners will be taxed! Going back 10 years, global supervision of the Internet!华人将迎来风暴? 重磅提案: 入外籍将被征税! 追溯10年, 网络全球监管!

 The Chinese will usher in a storm? Heavy proposal: Foreigners will be taxed! Going back 10 years, global supervision of the Internet!

In order to combat tax avoidance and prevent asset outflows, and to play the role of taxation in regulating economic development and income distribution, National People's Congress Representative Chen Jingying put forward suggestions: strengthen the tax settlement of rich immigrants overseas and levy abandonment tax.

Since Chinese law does not recognize dual nationality, overseas Chinese must first renounce Chinese nationality if they want to become a foreign nationality.

In the existing immigration regulations, when changing nationality, the Chinese can transfer their assets and wealth abroad.

Among them, there may be some cases of changing nationality for tax avoidance or tax evasion.

In order to prevent this from happening, at the General Assembly last month, the deputy to the National People's Congress put forward a proposal to revise the tax regulations and increase the abandonment tax.

Chen Jingying's speech is as follows:

"In view of the current tax collection, collection, management, loopholes and loopholes for wealthy immigrants in our country and the phenomenon that some wealthy immigrants are still making money in China after evading taxes, it is recommended to revise the "Enterprise Income Tax Law" and "Personal Income Tax Law", in the abandoned ·Improve the tax clearance, personal tax collection and collection management process of the registered holders.

With the rapid development of China's economy, the number of rich people has also continued to increase. However, some rich people emigrate for the purpose of avoiding taxes and transferring assets and wealth abroad. At the same time, compared with developed countries, there are loopholes in my country's tax collection and management for rich immigrants. "

Chen pointed out that major countries in the world have strengthened the tax settlement of wealthy immigrants and introduced abandonment tax.

She gave two established examples:

1. 51 years ago, Germany (the Federal Republic of Germany at the time) promulgated the "Foreign Taxation Law", those German citizens who immigrated to other countries for the purpose of tax avoidance, as long as the tax authorities determined that they had renounced their nationality for 5 years in the first 10 years To maintain substantial economic ties with Germany, the citizen (who has given up German citizenship) will still be regarded as a domestic tax resident for the next 10 years.

2. The United States passed the "Heroes Earnings Assistance and Relief Tax Act of 2008" 15 years ago, and specific groups of people who renounced US citizenship need to pay taxes on unrealized asset gains exceeding US$600,000: waiver The average annual income tax of the first five years of citizenship exceeds US$145,000; the net assets are at least US$2 million; or the proof of full tax payment for the past five years cannot be provided.

(Note: Unrealized asset income refers to the book value that increases due to price changes during the asset storage process. It does not increase the current income for the enterprise/individual. Only when the asset is sold or consumed The real benefit is to be withdrawn from current income. In other words, it is not realized.)

In addition, even if a U.S. citizen renounces U.S. citizenship, the U.S. government can go back five years and require the person to make up for the taxes and fines evaded by hiding and not reporting the overseas assets he owned in the five years before he renounced U.S. citizenship.

So will the abandonment tax mentioned in this proposal be an independent tax?

Chen Jingying said that the renunciation tax is not an independent tax in essence, but a tax system. It is a tax system arrangement for those who renounce their existing nationality (including enterprises and individuals). It is a special tax measure aimed at safeguarding national taxation sovereignty. , to curb asset flight and protect national tax revenue.

Although the newly revised "Individual Income Tax Law" 5 years ago has added a tax settlement clause for cancellation of Chinese household registration, it still failed to collect taxes on unrealized asset gains, and did not extend tax collection after abandonment, resulting in some rich people. Easily evade taxes and transfer assets overseas through immigration abandonment.

2

The details are already clear

In terms of specific details, Chen Jingying put forward 5 suggestions to improve collection and management.

After careful reading, it is not difficult to see that the feasibility of these five suggestions is very large.

Learn from the experience of abandonment tax in the United States and strengthen the tax payment of abandoners according to the newly revised "Personal Income Tax Law".

It is recommended that the tax authorities strictly implement Article 10 of the "Individual Income Tax Law" newly revised in 2018 "Cancellation of Chinese household registration due to emigration" and Article 13 "Cancellation of Chinese household registration due to immigration of a taxpayer should be done before cancellation of Chinese household registration" Handle tax settlement” and other regulations, and learn from the experience of the United States’ abandonment tax, that is, if a Chinese citizen withdraws Chinese nationality, all properties at the time of withdrawal will be deemed to be sold at a fair price, including real estate, stocks, equities, and bonds. , Personal items such as cars, etc., and the income or losses generated therefrom are subject to personal income tax.

Learn from the German experience to strengthen the personal tax collection and management during and after the implementation of the abandonment tax.

According to the provisions of Article 8 of the newly revised Personal Income Tax Law on anti-tax avoidance clauses, for tax evasion through overseas means, tax authorities have the right to require individuals who avoid tax abroad to pay back taxes. We can learn from the experience of Germany and improve the relevant system: for Chinese citizens who immigrate for the purpose of tax avoidance, the Chinese tax authorities have the right to determine that they have maintained substantial economic ties with China for five of the ten years before the time of giving up their nationality. The citizen is still considered a domestic tax resident for ten years.

Improve the tax collection and management laws, regulations and procedures of abandonment tax.

It is suggested that the "Tax Collection and Administration Law" clearly stipulate the obligation of enterprises to report to the tax authorities before liquidation, notify the tax authorities to participate in the liquidation, and pay off the tax before canceling the registration. At the same time, the priority of taxation is clarified, and the power of tax authorities to collect taxes within a certain period of time is reserved for enterprises that renounce their nationality, so as to protect the taxation interests of the country. Based on the existing basis, improve the personal tax declaration system, do a good job in tax source registration, rely on the property real-name system, property declaration registration and exit management system, and strengthen the tax collection and management of individuals renunciation and nationality.

The taxation of those who have abandoned their citizenship still needs to improve the legal regulations of multiple departments.

For example: revise and perfect the "Enterprise Income Tax Law" and "Individual Income Tax Law", and clearly stipulate in the law the reporting and tax obligations that enterprises and individuals should bear when they renounce their nationality. At the same time, detailed provisions are made in the implementation regulations, which stipulate tax elements such as the scope of taxable capital and property of enterprises and individuals, tax calculation basis, and tax payment deadline. Secondly, it is necessary to do a good job in the connection between the nationality law and the company law, tax law and other laws. When enterprises and individuals renounce their nationality, tax clearance is stipulated as a prerequisite and supervision is strengthened. In addition, the acquisition of corporate and personal property information is the guarantee for the smooth implementation of this system. Therefore, it is necessary to improve and implement the inter-departmental information sharing mechanism from a legal perspective, and smooth the channels for tax authorities to obtain tax-related information. Through the cooperation of departments, timely and complete acquisition of corporate and personal capital and property information can remove obstacles for tax verification and inspection.

Strengthen the collection of tax-related information on individuals who have given up their nationality and their affiliated companies through the CRS (Standard for Automatic Exchange of Financial Account Tax-related Information) system. In addition to obtaining their domestic taxable capital and property information, they should also fully obtain their global overseas assets. information.

Strengthen international tax collection and management cooperation and information exchange through CRS, fully obtain the overseas financial account data and other tax-related information of Chinese residents, improve the information processing and application mechanism, and specifically combat tax evasion by "immigration + offshore trust".

Here we focus on CRS.

CRS, the full name of Common Reporting Standard, translated as Common Reporting Standards or Standards for Automatic Exchange of Financial Account Tax-related Information, was entrusted by the Group of Twenty and formulated by the Organization for Economic Cooperation and Development on July 15, 2014 for the exchange of financial account information. Change the standard. The legal source of its information exchange is the "Multilateral Convention on Mutual Administrative Assistance in Tax Matters".

3

There is a high probability that the proposal will be passed, and implementation is only a matter of time

Although the current policy is only at the proposal stage, based on a rational analysis, it is basically only a matter of time before the proposal is passed and implemented.

Because this is not only the trend of the times, but also the direction of the future. Basically, it is a policy that must be promoted and implemented.

In fact, if you have always been sensitive to policies, you have already discovered this trend.

As early as 2018, a policy of no more than US$50,000 per year for personal foreign exchange purchases was introduced. This policy of specifically restricting foreign exchange, export, and mirror (homophonic characters, not typos) aroused heated discussions at home and abroad at the time, and it is now the norm.

And last year (2022), the People's Bank of China, the China Banking and Insurance Regulatory Commission, and the China Securities Regulatory Commission jointly issued the "Administrative Measures for Customer Due Diligence of Financial Institutions and Preservation of Customer Identity Data and Transaction Records". The article stipulates: From March 1, 2022, anyone who deposits or withdraws more than 50,000 yuan in a bank must register and explain the source and use of funds.

The purpose of this move is to prevent illegal funds from entering circulation channels, and at the same time, of course, more severely restrict the flow of domestic funds.

This is not a small matter of 50,000 yuan, but the refinement and expansion of the scope of funding, supervision, and supervision into geometric multiples in an instant.

Now it seems that the two policies mentioned above in 2018 and 2022 are just "small trials", and the real drastic action depends on 2023 and the new proposal a few days ago.

4

What are overseas Chinese most concerned about?

Such an earthquake- and tsunami-level proposal certainly aroused discussions among netizens of "Walking the World".

Among them, the huge discussion of overseas Chinese is particularly intense.

We took a look and focused on two points:

1. Will there be backchecks? For example, look back 5 or 10 years through the CRS. That is to say, even if a person has already canceled Chinese nationality and became a foreign nationality, he/she still has to pay taxes according to his/her own situation.

2. Is there a huge impact on non-rich immigrants? If yes, how big is the impact?

This problem is more complicated. Before the specific terms are introduced, no one can predict.

The key lies in how to define "wealthy" and whether there is an asset standard. I don’t know how many overseas Chinese are worth hundreds of millions of dollars, but there are many who have a good house, a good car, and can travel around the world regularly.

If these people are also defined as "rich", it can be said that it covers all the main force of overseas Chinese.

If so, this proposal will become an issue that many people will face in the future.

Of course, it is the duty of every citizen to pay taxes according to the law, no matter where they are. And the black industry that fights crimes should definitely support it.

We're done talking about the new proposal today. As mentioned above, many specific regulations are far from taking shape, but the general direction must have been solidified. The following rules and regulations still need to be analyzed in due course.

I also hope that criminals who engage in the black industry will be invisible under the new regulations, and the society will enjoy long-term stability.

华人将迎来风暴? 重磅提案: 入外籍将被征税! 追溯10年, 网络全球监管!

为了打击避·税行为并防止资产外流，并发挥税收调节经济发展和收入分配的功能，人·大·代·表陈晶莹提出建议：加强富豪移民海外的税收清算和开征弃籍税。

由于中国法律不承认双·重·国·籍，所以，海外华人如果想要加入外国国籍，必须先放弃中国国籍。

而现有的移民规定之中，更改国籍之时，华人可以将自己的资产和财富转·移·到国外。

这其中可能会出现一些为了避·税或者逃税而更改国籍的情况。

为了避免这种情况发生，在上个月的大会上，这位人大代表提出了修改税收规定，增加弃·籍税的提案。

陈晶莹的发言如下：

“鉴于目前我国针对富豪移民的税·收·征·管·漏·洞以及部分富豪移民逃·税后仍在国内赚钱的现象，建议修订《企业所得税法》和《个人所得税法》，在弃·籍者的税收清缴、个税征管和征管流程等方面加以完善。

随着中国经济快速发展，富豪数量也持续增长，然而部分富豪以避税及将资产及财富·转·移国外为目的而移民。与此同时，与发达国家相比，我国针对富豪移民的税收征管存在漏洞。”

陈指出，世界上主要国家都加强了富豪移民的税收清算并开征弃·籍税。

她举了两个既定的例子：

1. 51年前，德国（当时还是联邦德国）颁布了《涉外税法》，那些以避·税为目的而移民去他国的德国公民，只要税务机关认定在放弃国籍的前10年里有5年与徳国保持实质经济联系，则在未来10年对该公民（已放弃德国籍）依然视为国内税收居民。

2. 15年前，美国通过了《英雄报酬补助救济税法》（Heroes Earnings Assistance and Relief Tax Act of 2008），放弃美国国籍的特定人群需要对超过60万美元的未实现资产收益缴税：放弃·国籍前五年的年均收入税超过14.5万美元；净资产至少200万美元；或者无法提供过去5年的足额交税证明。

（注释：未实现资产收益指的是，在资产储存过程中，因物价变动而增加的账面价值,对企业/个人来说并没有增加现时收入,只有当该项资产销售出去或领用消耗后从现时收入中收回才能获得真正的收益。换句话说，就是没有变现。）

另外，美国公民即便放弃美国·国·籍，美国政府也可追溯五年，要求这个人补齐放弃美国国籍前5年拥有的海外资产隐匿不报而逃避的税收及罚金。

那么本次提案中所提到的弃·籍税将会是一个独立的税种吗？

陈晶莹说，弃·籍税实质上并非一个独立税种，而是一项税收制度，是对放弃既有国籍者（包括企业和个人）的税制安排，属于税收特别措施，旨在保卫国家税收主权，抑制资产外逃，保障国家税收收入。

虽然5年前新修订的《个人所得税法》已增加了注销中国户籍办理税款清算条款，但还是没能就其未实现资产收益征税，也未延长弃籍后税收征管，造成一些富豪可以轻松通过移民弃籍逃税和将资产转移海外。

2

具体细则已然脉络清晰

在具体细节方面，陈晶莹提出了5个建议以完善征管。

细读之下不难看出，这5个建议的可行性是非常大的。

1. 借鉴美国弃·籍税经验并根据新修订的《个人所得税法》加强弃·籍者的税收清缴。

   建议税务机关严格执行2018年新修订的《个人所得税法》第10条“因移居境外注销·中国户籍”及第13条“纳税人因移居境外注销·中国户籍的，应当在注销·中国户籍前办理税款清算”等规定，并借鉴美国弃·籍税经验，即如果中国公民退出·中国国籍，退·籍时的所有财产都将视为以公允价出售，包括房产、股票、股权、债券、个人物品如汽车等，而为之产生的收益或者亏损，都需缴纳个人所得税。

2. 借鉴德国经验强化弃·籍税实施的事中事后的个税征管。

   根据新修订的《个人所得税法》第8条关于反避·税条款的规定，对通过境外手段逃税行为，税务机关有权要求对在境外避·税的个人补征税款。可借鉴德国的经验，完善相关制度：以避税为目的移民的中国公民，中国税务机关有权认定在放弃·国籍时点往前十年中有五年与中国保持有实质经济联系，则在未来十年对该公民仍视为国内税收居民。

3. 完善弃籍税的税收征管法律法规和流程。

   建议在《税收征管法》中明确规定企业放弃·国籍进行清算前向税务机关报告的义务，通知税务机关参加清算，并在注销登记前缴清税款。同时，明确税收优先权，保留税务机关对放弃国籍的企业一定期限内追征税款的权力，保障国家税收利益。于现有基础上，完善个人纳税申报制度，做好税源登记，依托财产实名制、财产申报登记和出境管理制度，加强对个人放弃·国籍的税收征管力度。

4. 对弃·籍者进行征税还需要完善多部门法律规定。

   例如：修订完善《企业所得税法》 和《个人所得税法》，在法律中明确规定企业及个人放弃·国籍应负的申报及纳税义务。同时在实施条例中进行详细规定，规定企业及个人应税资本及财产的范围、计税依据、纳税期限等税收要素。其次，还要做好国籍法与公司法、税法等法律的衔接，对企业及个人放弃·国籍时，规定清税为前罝条件，加强监管。另外，企业与个人财产信息的获取是这项制度得以顺畅施行的保证，因此应从法律角度完善落实部门间信息共享机制，畅通税务机关获取涉税信息的渠道。通过部门的协作，及时、完整获取企业和个人资本和财产信息，为税务核实、稽査等扫除障碍。

5. 通过CRS（金融账户涉税信息自动交换标准）系统加强对放弃·国籍的个人及其关联企业的涉税信息收集，除了获取其国内应税资本和财产信息外，还应当全面获取其全球海外资产信息。

通过CRS加强国际税收征管合作和情·报·交换，充分获取我国居民海外金融账户数据和其他涉税信息，完善信息处理和运用机制，专门打击“移民+离岸信托”进行的逃税行为。

在这里我们重点介绍一下CRS。

CRS，全称Common Reporting Standard，翻译为共同申报准则或金融账户涉税信息自动交换标准，是受二十国集团委托，于2014年7月15日由经济合作与发展组织制定用于金融账户信息互换的标准。其资讯交换的法源是“多边税收征管互助公约”。

3

提案大概率会通过，实施只是时间问题

虽然目前该政策只是提议阶段，但理性分析的话，这个提议的通过并实施基本上只是一个时间问题。

因为这不仅是大势所趋，也是未来方向，基本上是一个必然要推进并落到实处的政策。

其实，如果你一直对政策敏感，你早就已经发现这个趋势了。

早在2018年，个人购汇每年不超5万美元政策就已经出台了。这个专门限制外·汇·出·镜（谐音字，非错别字）的政策在当时曾引起国内外的热议，现在早已经是常态了。

而在去年（2022年），中国人民银行、中国银行保险监督管理委员会、中国证券监督管理委员会三部门联合印发了《金融机构客户尽职调查和客户身份资料及交易记录保存管理办法》，其中第10条规定：自2022年3月1日起，到银行存款、取款超过5万元人民币以上的，均需登记说明资金来源和用途。

此举为的是防止不法资金进入流通渠道，当然同时更严厉地限制了国内资金·外·流。

这可不是小小5万块钱的事，而是把资·金·监·管范围又瞬间成几何倍数的细化与扩大了。

现在看来，上面提到的2018年与2022年的两个政策都只是“小试牛刀”，真正的大刀阔斧还要看2023年，看几天前的这个新提案。

4

海外华人最关心的是什么？

如此地震海啸级的提案，当然引起了“行走世界”的网友山崩地裂般的讨论。

其中，海外华人的巨大讨论尤其激烈。

我们看了一下，集中在两点：

1. 会不会倒查？比如，通过CRS往回倒查5年或10年。也就是说，即便一个人早已注销·中国·籍而入了外国籍，他/她也依然要根据自己的情况补上税。

2. 对于不是富豪的移民有没有巨大影响？如果有，影响多大？

这个问题就比较复杂了。在具体条款出台之前，谁也无法预判。

关键在于怎样定义“富豪”，有没有一个资产标准。海外华人里身价数亿以上的有多少不知道，但是有好房子好车子，能定期全球旅行的可是大有人在。

如果这些人也被定义成“富豪”的话，那可以说是把海外华人的主力全涵盖了。

如果这样的话，该提案会成为今后很多人都面临的一个课题。

当然，依法纳税是每个公民的义务，无论身在哪里。而打击违法犯罪的黑色产业也绝对应该支持。

关于新提案的事情，我们今天就聊到这了。如上所述，目前很多具体的规章还远未成型，但是大方向肯定是已经坐实。后面的规章制度还需要到时候再做分析。

也希望搞黑色产业的违法犯罪分子在新规定下无可遁形，社会得以长治久安。