對中美合作實施《境外賬戶稅收合規法案》的反思

Reflections on Sino-US Cooperation for the Implementation of FATCA

2014年6月，中美兩國政府就合作實施美國《境外賬戶稅收合規法案（FATCA）的實質性內容達成了共識，但目前尚未簽署雙邊合作協定。這項合作既關係到中美兩國政府涉稅信息自動交換機制的建立，也是中國積極參與國際稅收治理機制建設的重要舉措。本文在充分認可中美合作實施FATCA必要性的前提下，對中美雙方合作的難點進行反思。本文的主要觀點是：第一，中美兩國政府合作實施FATCA選擇的雙邊法律工具包含了互惠性條款，兩國為履行互惠性承諾也均在不同程度上作出了國內法方面的改善；第二，本文認為無論在國際法工具層面上（FATCA-IGA互惠性範本）還是在美國國內法層面上（個別州法律），均存在嚴重制約美國實現互惠性承諾的因素。這些制約因素應當在中美兩國政府正式簽署雙邊合作協定以及履行協定的過程中被中國政府充分重視和考慮。

In June 2014, the Chinese and American governments reached an agreement in substance for the implementation of U. S. Foreign Account Tax Compliance Act (FATCA), but no bilateral agreement has yet been signed. This cooperation is not only related to the establishment of the automatic exchange mechanism of tax-related information between the Chinese and American governments, but also an important measure for China to actively participate in the construction of the international tax governance mechanism. Fully recognizing the necessity of Sino-American cooperation to implement FATCA, this paper reflects on the difficulties of Sino-American cooperation. Firstly, the bilateral legal instruments chosen by the Chinese and American governments to cooperate and implement FATCA include reciprocal provisions, and both countries have made improvements in their domestic laws in order to fulfill their reciprocal commitments. Secondly, there are serious constraints on the realization of reciprocal commitments in the United States, both at the international law level (FATCA-IGA reciprocity model) and at the U. S. domestic law level (individual state law). These constraints should be fully valued and considered by the Chinese government in signing and implementing the bilateral cooperation agreement between China and the United States.