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发表于 2012-5-7 11:07:47
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karoka 发表于 2012-5-4 10:52 
看看天朝的官二代富二代有多少外国籍的
但日本国籍不如美国国籍吃香是肯定的 ...
越来越多侨民放弃美国国籍
来源：华尔街日报 日期：2011-03-24 阅读 648 次 作者: 评论0条 划词已启用 进入论坛 投稿爱思英语编者按：选择放弃美国国籍的美国侨民为什么会越来越多呢？律师们说，原因在于越来越沉重的税负和资产申报义务。
这些人为何会放弃美国国籍？
Red, White and Through
A growing number of Americans living overseas are renouncing U.S. citizenship. The reason? Mounting tax and reporting obligations, lawyers say.
选择放弃美国国籍的美国侨民为什么会越来越多呢？律师们说，原因在于越来越沉重的税负和资产申报义务。
With the U.S. government struggling with huge budget deficits, government bodies such as the Internal Revenue Service and Securities and Exchange Commission have been cracking down on tax evasion and implementing new reporting requirements. In February, the IRS introduced a second offshore voluntary disclosure program aimed at noncompliant American taxpayers with unreported offshore bank accounts and assets.
美国政府正在奋力对抗巨大的财政赤字，美国国税局（Internal Revenue Service，IRS）和证券交易委员会（Securities and Exchange Commission）之类的政府机构也在大力整治避税行为，并且实施了一些新的资产申报规定。今年2月，国税局颁布了又一个海外资产主动申报方案，目标正是那些不守规矩、拥有未申报海外帐户或资产的美国纳税人。http://www.24en.com爱思英语网
The program promises Americans won't face charges if they step forward voluntarily — they are given a deadline of Aug. 31 to do so — but they will still have to pay taxes and penalties. Those who don't step forward voluntarily could face stiffer penalties or even jail time.
新方案保证不追究主动申报者的法律责任，只要他们赶在今年8月31日之前进行申报。与此同时，即便你主动申报，也还是逃脱不了相关的税款和罚金。没有主动申报的人则会面临更加严厉的罚款，甚至还可能锒铛入狱。
The U.S. is the only industrialized country that requires citizens to pay income tax on offshore earnings, and many are finding the complications and cost of maintaining U.S. citizenship abroad to be increasingly burdensome.
美国是惟一一个要求本国公民为海外收入支付所得税的发达国家，许多人由此发现，要在海外保持美国公民的身份，成本越来越高不说，麻烦的事情也越来越多，简直让人难以负荷。http://www.24en.com爱思英语网
'Once they find out what the tax and reporting obligations are, it's a bit onerous,' said Jay Krause, partner at Withers in Hong Kong, a law firm that specializes in tax law, trusts, estate planning and family law. He says Withers has seen an 'exponential increase' in American clients giving up citizenship and green card holders renouncing their status.
卫达士律师事务所（Withers）专攻税法、信托财产管理、置业规划以及家庭法，该事务所香港分所的合伙人杰伊•克劳斯（Jay Krause）说，“一旦认清了自己面临的税负和申报义务，他们就会觉得，这些责任确实有点儿沉重。”他还说，找卫达士办理放弃美国国籍或绿卡身份手续的客户数量已经发生了“指数级的增长”。http://www.24en.com爱思英语网
Now expatriates in Asia, in particular, are coming under scrutiny by the U.S. government. Last month, Doug Shulman, commissioner of the IRS, said the bureau is targeting Asian bank accounts and that taxpayers should expect new criminal investigations and prosecutions.
如今，美国政府正在对旅居亚洲的本国公民进行尤为严格的审查。上个月，国税局局长道格•舒尔曼（Doug Shulman）说，国税局正在调查美国公民在亚洲的银行帐户，逃避义务的纳税人将会面临新的刑事调查和指控。
'We definitely have been tracking migration of assets out of Europe and into Asia,' Mr. Shulman told reporters when introducing the disclosure program in February. He said the IRS is looking for offenders in places 'you might not expect.'
2月份，在介绍新申报方案的时候，舒尔曼告诉记者，“毫无疑问，我们一直都在监控从欧洲到亚洲的资产转移。”他还说，国税局会不遗余力地追查那些不守规矩的人，即便他们躲在“你想都想不到的”地方。http://www.24en.com爱思英语网
Adds Joe Field, Asia senior partner at Withers: 'Many Hong Kong companies were set up for purposes of evading U.S. tax, so now the IRS is going after those. They say they're doing this, but don't say what they are doing or to whom.'
卫达士的亚洲区高级合伙人乔•菲尔德（Joe Field）补充道，“许多香港公司都是为逃避美国的税收才成立的，所以呢，美国国税局打算找它们算帐。他们只是说要追查这件事情，但却没说要怎么查，也没说要查谁。”
Indeed, the IRS opened an office in Beijing in late 2008 to improve compliance for overseas tax payers. It also has an office in Hong Kong that handles criminal investigations. http://www.24en.com爱思英语网
此话不假，2008年年底，美国国税局在北京设立了一个办事处，为的就是让海外的纳税人更守规矩。除此之外，它在香港也有一个办事处，负责进行刑事调查。
Asia is historically home to a large number of 'incidental' and 'accidental' Americans — people who took on U.S. citizenship as insurance against political instability, or who have one parent who is a U.S. citizen but perhaps have never stepped foot in the U.S. For decades, many Chinese in Hong Kong and Taiwan got U.S. passports or green cards as protection against mainland Chinese takeover in the two regions. With these loose ties to American nationality, giving up citizenship can be seen as an attractive option.
亚洲历来居住着为数众多拥有“附带国籍”以及“偶得国籍”的美国人——这些人当中有的是为防范政局动荡而选择了美国国籍，有的则是父母当中的一方是美国公民，自己却可能从来没有到过美国。几十年来，港台地区的许多中国人都拿了美国护照或是绿卡，原因是他们担心这两个地区会被中国大陆接管。这些人对自己的美国国籍本来就不怎么在意，完全可能把放弃美国公民身份看作一种诱人的选择。
'Many people who looked to America as the protector now see America is bent on coming after them,' said Mr. Field. 'We're getting a whole new class of client who is someone who says, 'I want to go into the disclosure program and as soon as I complete it, expatriate.' '
菲尔德说，“许多人都曾经把美国看成自己的保护伞，如今却觉得它正在跟自己过不去。我们迎来了整整一批新客户，他们都是这么说的，‘我愿意按新方案进行申报，完成申报手续之后，我就要立刻脱籍。’”
The hassle of maintaining American citizenship overseas goes beyond taxes. New laws have made it difficult for Americans to handle finances while living overseas. American Citizens Abroad, a Geneva-based advocacy group for American expats, says that some Americans have had accounts closed or have been turned away by banks and other financial institutions because of the increasingly complicated and expensive reporting requirements involved in serving U.S. clients.
要保持美国公民的身份，麻烦的事情还不仅仅是缴税。新法律颁行之后，美国人已经很难在海外处理金融事务。位于日内瓦的海外美国公民组织（American Citizens Abroad）旨在为旅居海外的美国人争取权益，该组织声称，有些美国侨民已经关掉了自己的银行帐户，或者是遭到了银行等金融机构的拒绝，因为应付美国客户所需的各种申报手续越来越复杂、成本也越来越高。
Some provisions in the 2001 Patriot Act — which among other things aims to curb financing of terrorism — have inadvertently made it more difficult for some overseas Americans to keep U.S. bank accounts because of difficulties proving a U.S. address. Meanwhile, the Hire Act, which will take effect in 2013 and requires foreign banks to report to the IRS account information of U.S. citizens with more than $50,000 in savings, is expected to make it harder for Americans to open investment or bank accounts overseas.
2001年《爱国者法案》（Patriot Act）的目的之一是遏制为恐怖活动提供资金的行为，法案当中的一些条款却造成了一个意外的后果，让一些侨居海外的美国人难以维持自己在美国的银行帐户，因为他们得证明自己拥有一个美国住址，由此面临着种种麻烦。与此同时，即将于2013年生效的《就业促进法》（Hire Act）要求外国银行向美国国税局提供存款超过5万美元的美国公民帐户信息，将会让那些打算在海外开立投资或储蓄帐户的美国公民遭遇更大的困难。
According to the Federal Register, a government publication that publishes a list of Americans that have given up their citizenship, more than 1,500 expatriates gave up their U.S. citizenship last year, or an average of almost 400 each quarter. Compare that with all of 2008 when a total of about 230 Americans renounced their citizenship. The Federal Register does not indicate where the renunciations take place.
《联邦公报》（Federal Register）是美国政府的官方出版物，内容包括一份脱籍美国人的名单。《公报》显示，去年有超过1,500名美国人放弃了美国国籍，平均下来则是每个季度将近400人。与此同时，2008年全年的脱籍人数也只有230左右。《公报》没有指明这些脱籍的美国人身居何处。
One Hong Kong-based banker, who gave up his citizenship in 2009, said he came to his decision after living and working in China for a number of years.http://www.24en.com爱思英语网
在2009年放弃美国国籍的一名香港银行业人士说，他之所以做出这一决定，是因为他已经在中国生活和工作了好些年的时间。
Under what's known as the Reed Amendment provision of immigration reform, enacted in 1996, former citizens who expatriate primarily for tax avoidance purposes are barred from re-entry to the U.S. Lawyers say this rule has never been implemented or enforced but it keeps many mum on their reasons for expatriation.http://www.24en.com爱思英语网
1996年，美国国会对原有的移民法进行了一些修改，制定了一项人称《里德修正案》（Reed Amendment）的法案。该法案规定，以避税为主要目的的脱籍公民不得再次加入美国国籍。律师们却说，这条规定从来都不曾得到贯彻，只是让很多人隐瞒了自己的脱籍理由。
'The hardest part was emotional,' said the banker, who was born and raised in the U.S. by immigrant Chinese parents. 'My parents worked so hard to raise us in the U.S. and give us a better life. They weren't sure about [me] giving up citizenship.'
前述的那名银行业人士的父母都是移民美国的中国人，自己也生长在美国。他说，“最难过的是情感这一关。我父母费了九牛二虎之力才在美国养大了我们，让我们过上了更好的生活。对于我放弃美国公民身份的决定，他们并不是十分赞成。”
But after living and working in Hong Kong, financial reality overshadowed emotional attachment.
不过，在香港生活和工作多年之后，现实的经济考虑最终还是战胜了情感方面的牵系。
'For what you pay in U.S. taxes, you can pay for your kids' schooling,' he said.
他说，“交给美国政府的税款都够付孩子的学费了。”
To be sure, the 1,500 who renounced citizenship last year make up only a small portion of the overall number of Americans living abroad. An estimated 60,000 U.S. citizens live in Hong Kong alone, according to the consulate general's office. And a far greater number apply to become U.S. citizens every year. Matthew Dolbow, spokesman for the U.S. Consulate General in Hong Kong and Macau, noted that in 2010, approximately 2,700 Hong Kong and Macau residents successfully applied to immigrate to the U.S.
当然，脱籍的1,500名美国人只是美国侨民当中的一小部分。按照美国驻港澳总领事馆的说法，仅仅是香港一地就有大约6万名美国侨民。此外，不管是哪一年，申请成为美国公民的人都要比宣布脱籍的人多得多。据美国驻港澳总领事馆发言人窦尔博（Matthew Dolbow）介绍，2010年，大约有2,700名港澳居民成功地申请到了移民美国的资格。
The figure 'illustrates the close ties between the United States and Hong Kong and Macau and the attractiveness of the United States as a destination,' he said.http://www.24en.com爱思英语网
窦尔博说，这个数字“证明了美国与港澳地区的紧密联系，也证明了美国是一个有吸引力的好去处。”
Still, lawyers expect the new disclosure program to draw in many Americans in Hong Kong and Singapore seeking expatriation, especially wealthy ones who have to pay extensive taxes.http://www.24en.com爱思英语网
尽管如此，律师们依然认为，新的申报方案将会让香港和新加坡涌现许多寻求脱籍的美国侨民，尤其是那些必须缴纳巨额税款的富人。
Americans who have a net worth of at least $2 million and seek expatriation are subject to hefty taxes, including a mark-to-market tax on assets world-wide, including unrealized gains. But a new estate tax law allows Americans to give up to $5 million tax-free until the end of 2012. That means a high-net individual could potentially give enough money to avoid the high net-worth expatriation tax.
资产净值超过200万美元的美国人如果想要脱籍，就得缴纳各种高额的税款，其中之一是按市值征收的资产税，税基涵盖此人在世界各地拥有的所有资产，包括那些尚未实现的收益。不过，根据新近颁布的遗产税法，到2012年年底之前，美国人都可以享受高达500万美元的免税赠予额度。这样一来，资产净值高的个人就有可能通过赠出资产的方法来逃避高资产净值导致的脱籍税。
The process of expatriating is fairly straightforward, but can be extensive because Americans must first provide documents showing they have been paying income tax for the past five years.http://www.24en.com爱思英语网
脱籍的手续相当简单，同时也可能十分繁复，原因在于，打算脱籍的美国人首先得出具相关的材料，证明自己过去五年当中一直在照章缴纳所得税。
For those who have not paid taxes, the process has gotten more expensive. Five years ago, under an informal program, expatriates who hadn't filed taxes could frequently reach an agreement with the IRS whereby they could pay three years of back taxes and interest. Now, under the new voluntary disclosure program, the fee is eight years of back taxes with interest, plus a penalty of 25% of the individual's highest account balance during that period.http://www.24en.com爱思英语网
对于那些没有缴税的人来说，现在脱籍的代价也要比以前高。五年之前，根据一项不成文的规定，没有缴税的美国侨民往往可以跟美国国税局达成协议，补交三年的税款和利息就算了事。到了现在，按照新的主动申报方案当中的规定，这些人得补交八年的税款和利息，外加一笔罚金，罚金数额为受罚人过去八年当中最高帐户余额的25%。http://www.24en.com爱思英语网
And renouncing citizenship is not a safeguard against paying U.S. taxes in the future. Expatriates who give up citizenship are still liable to pay income tax for 10 years after renouncing citizenship if they spend more than 30 days a year in the U.S.
除此之外，即便你放弃了美国公民身份，也不能就此逃脱美国政府的税收。放弃公民身份之后的十年之内，只要你一年当中在美国居留的时间超过了30天，向美国政府缴纳所得税就依然是你的义务。 |
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