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美國稅局免除 對一些海外賬戶 處罰
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美國稅局免除 對一些海外賬戶 處罰
華盛頓(美聯社) - 國稅局提供被放棄嚴厲的懲罰美國人居住在國外誰沒有支付他們在美國的稅款。
但有一個問題:你必須能夠證明你沒有逃避美國稅收的目的。
居住在國外的美國公民被提交美國納稅申報要求,即使他們把所有的錢海外。同樣,美國公民生活在美國必須告知國稅局有關他們在外國銀行的帳戶。
不報告這些賬戶的處罰嚴厲。如果有超過1萬美元的未報告的帳戶,國稅局可處以10萬罰款 - 更多,如果帳戶是非常大的。
美國國稅局公佈了計劃週三將在很大程度上放棄這些刑罰,如果納稅人挺身而出,並表明他們並沒有隱瞞這筆錢的用途。
居住在國外的美國人可以擁有所有的處罰豁免,如果他們提交三年的身價納稅申報和繳納任何稅款。
居住在美國的美國人可以通過公開的海外賬戶和支付罰款,相等於5%的賬戶資產和盤托出。
誰的人故意逃避美國稅收,國稅局扭捏的現有程序,規定嚴厲的懲罰的人誰出面,而是讓他們逃脫刑事起訴。
“我們的目標是讓人們透露他們的帳戶,支付他們欠的稅款,並得到正確的與政府,”美國國稅局局長約翰·科斯基寧在一份聲明中說。
國稅局官員拒絕提供如何有人可以在不經意間漏報收入或銀行帳戶的例子。
相反,他們提出了這樣的定義:“非蓄意的行為是行為認為是由於過失,疏忽或失誤,或進行這定律的要求,善意的誤解造成的。”
“如果納稅人是非常矛盾這一點,我認為我們會建議是,他們與稅務顧問的故意標準諮詢,”邁克爾Danilack,國稅局副局長說。
Danilack表示,該機構預計,數千人參加該計劃的優勢。在2009年,國稅局估計,超過700萬美國公民居住在國外,這還不包括軍事。
該披露方案是一個特別好的交易對美國人生活在稅率較高的國家比美國
通常情況下,美國公民在國外生活必須提交美國納稅申報和繳納美國稅對所有的收入,不論在何地是賺的。然而,他們可以扣除從他們的美國稅單支付給外國政府的稅收。
美國加緊打擊人誰是故意藏匿海外資產在2009年,從那時起,美國國稅局提供了一系列的計劃,以鼓勵人們來清潔。一般來說,人們誰挺身而出可換取減少支付罰款和補稅逃避刑事起訴。
超過45,000人挺身而出,到目前為止,支付約65十億的稅金,利息和罰款,國稅局說,星期三。
從明年開始,它會得到更加強硬的美國人到海外隱藏資產。作為2010年的法律的一部分,超過77,000來自約70個不同國家的外國銀行已經同意開始與美國國稅局分享關於美國帳戶持有人的詳細信息。對海外逃稅的全球打擊的一部分努力。

IRS to waive penalties for some overseas accounts

WASHINGTON (AP) -- The Internal Revenue Service is offering to waive steep penalties for Americans living abroad who haven't been paying their U.S. taxes.

But there is a catch: You have to be able to show that you didn't evade U.S. taxes on purpose.

American citizens living abroad are required to file U.S. tax returns, even if they keep all their money overseas. Similarly, U.S. citizens living in the United States are required to tell the IRS about any accounts they have in foreign banks.

The penalties for not reporting these accounts are stiff. If there is more than $10,000 in an unreported account, the IRS can impose penalties of 100,000 — more if the accounts are really big.

The IRS announced a program Wednesday that would largely waive these penalties if taxpayers come forward and show that they didn't hide the money on purpose.

Americans living abroad can have all penalties waived, if they file three years' worth of tax returns and pay any back taxes.

Americans living in the U.S. can come clean by disclosing overseas accounts and paying a penalty equal to 5 percent of the account's assets.

For people who are willfully evading U.S. taxes, the IRS is tweaking an existing program that imposes stiff penalties for people who come forward, but allows them to escape criminal prosecution.

"Our aim is to get people to disclose their accounts, pay the tax they owe and get right with the government," IRS Commissioner John Koskinen said in a statement.

IRS officials declined to provide examples of how someone could inadvertently fail to report income or bank accounts.

Instead, they offered this definition: "Non-willful conduct is conduct that is due to negligence, inadvertence or mistake, or conduct that's the result of a good-faith misunderstanding of the requirements of the law."

"If a taxpayer is very conflicted about this, I think that what we would advise is that they consult with a tax adviser about the willfulness standard," said Michael Danilack, an IRS deputy commissioner.

Danilack said the agency expects thousands of people to take advantage of the program. In 2009, the IRS estimated that more than 7 million U.S. citizens live abroad, not counting military.

The disclosure program is a particularly good deal for Americans living in countries with higher tax rates than the U.S.

Typically, U.S. citizens living abroad must file a U.S. tax return and pay U.S. taxes on all income, regardless of where it is earned. However, they can deduct taxes paid to a foreign government from their U.S. tax bill.

The U.S. stepped up efforts to crack down on people who are willfully hiding assets overseas in 2009. Since then, the IRS has offered a series of programs to encourage people to come clean. In general, people who come forward can escape criminal prosecution in exchange for paying reduced penalties and back taxes.

More than 45,000 people have come forward so far, paying about $6.5 billion in taxes, interest and penalties, the IRS said Wednesday.

Starting next year, it will get even tougher for Americans to hide assets overseas. As part of a 2010 law, more than 77,000 foreign banks from about 70 different countries have agreed to start sharing detailed information about U.S. account holders with the IRS. The effort of part of a global crackdown on overseas tax evasion.

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