{"id":15804,"date":"2025-01-30T23:13:51","date_gmt":"2025-01-30T23:13:51","guid":{"rendered":"https:\/\/attorneywu.com\/chn\/?p=15804"},"modified":"2025-01-31T00:35:48","modified_gmt":"2025-01-31T00:35:48","slug":"%e7%90%86%e8%a7%a3fbar%e8%bf%9d%e8%a7%84%e8%a1%8c%e4%b8%ba%ef%bc%9a%e9%9d%9e%e6%95%85%e6%84%8f%e3%80%81%e6%95%85%e6%84%8f%e4%b8%8e%e5%88%91%e4%ba%8b%e5%a4%84%e7%bd%9a%e7%9a%84%e5%8c%ba%e5%88%ab","status":"publish","type":"post","link":"http:\/\/attorneywu.com\/chn\/law\/%e7%90%86%e8%a7%a3fbar%e8%bf%9d%e8%a7%84%e8%a1%8c%e4%b8%ba%ef%bc%9a%e9%9d%9e%e6%95%85%e6%84%8f%e3%80%81%e6%95%85%e6%84%8f%e4%b8%8e%e5%88%91%e4%ba%8b%e5%a4%84%e7%bd%9a%e7%9a%84%e5%8c%ba%e5%88%ab\/","title":{"rendered":"\u7406\u89e3FBAR\u8fdd\u89c4\u884c\u4e3a\uff1a\u975e\u6545\u610f\u3001\u6545\u610f\u4e0e\u5211\u4e8b\u5904\u7f5a\u7684\u533a\u522b"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15804\" class=\"elementor elementor-15804\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17eb11f e-flex e-con-boxed e-con e-parent\" data-id=\"17eb11f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f5d782 elementor-widget elementor-widget-text-editor\" data-id=\"1f5d782\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u300a\u5916\u56fd\u94f6\u884c\u53ca\u91d1\u878d\u8d26\u6237\u62a5\u544a\u300b\uff08<\/strong><strong>FBAR<\/strong><strong>\uff09\u662f\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u7533\u62a5\u6d77\u5916\u91d1\u878d\u8d26\u6237\u7684\u91cd\u8981\u5408\u89c4\u8981\u6c42\u3002\u672a\u7533\u62a5<\/strong><strong>FBAR<\/strong><strong>\u6216\u7533\u62a5\u4e0d\u51c6\u786e\u53ef\u80fd\u5bfc\u81f4\u4e25\u91cd\u7684\u5904\u7f5a\uff0c\u5305\u62ec\u6c11\u4e8b\u7f5a\u6b3e\u751a\u81f3\u5211\u4e8b\u6307\u63a7\u3002\u672c\u6307\u5357\u5c06\u6839\u636e\u300a\u56fd\u5185\u7a0e\u6536\u6cd5\u5178\u300b\uff08<\/strong><strong>IRC<\/strong><strong>\uff09<\/strong>\u3001<strong>\u6cd5\u89c4\uff08<\/strong><strong>31 CFR 1010.350<\/strong><strong>\u7b49\uff09\u4ee5\u53ca\u76f8\u5173\u5224\u4f8b<\/strong>\uff0c\u8be6\u7ec6\u89e3\u91ca<strong>\u975e\u6545\u610f\u8fdd\u89c4<\/strong>\u3001<strong>\u6545\u610f\u8fdd\u89c4<\/strong>\u548c<strong>\u5211\u4e8b\u8fdd\u89c4<\/strong>\u7684\u533a\u522b\u3001\u5982\u4f55\u5224\u5b9a\u8fd9\u4e9b\u8fdd\u89c4\u884c\u4e3a\uff0c\u4ee5\u53ca\u76f8\u5173\u7684\u5904\u7f5a\u3002<\/p><h3><strong>1. <\/strong><strong>\u975e\u6545\u610f\u8fdd\u89c4<\/strong><\/h3><ul><li><strong>\u5b9a\u4e49<\/strong>\uff1a<ul><li>\u975e\u6545\u610f\u8fdd\u89c4\u662f\u6307\u7eb3\u7a0e\u4eba\u672a\u7533\u62a5FBAR\u6216\u7533\u62a5\u4e0d\u51c6\u786e\uff0c\u4f46\u5176\u884c\u4e3a\u5e76\u975e\u51fa\u4e8e\u6545\u610f\u6216\u9c81\u83bd\u65e0\u89c6\u6cd5\u5f8b\u3002<\/li><\/ul><\/li><li><strong>\u6cd5\u5f8b\u4f9d\u636e<\/strong>\uff1a<ul><li><strong>31 U.S.C. \u00a7 5321(a)(5)(A)<\/strong>\uff1a\u6388\u6743\u5bf9\u975e\u6545\u610f\u8fdd\u89c4\u5904\u4ee5\u6700\u9ad810,000\u7f8e\u5143\u7684\u7f5a\u6b3e\u3002<\/li><li><strong>31 U.S.C. \u00a7 5321(a)(5)(B)(ii)<\/strong>\uff1a\u5982\u679c\u7eb3\u7a0e\u4eba\u80fd\u591f\u8bc1\u660e\u672a\u7533\u62a5\u662f\u7531\u4e8e<strong>\u5408\u7406\u7406\u7531<\/strong>\uff0cIRS\u53ef\u4ee5\u514d\u9664\u7f5a\u6b3e\u3002<\/li><li><strong>31 CFR 1010.820(g)<\/strong>\uff1a\u786e\u8ba4\u975e\u6545\u610f\u8fdd\u89c4\u7684\u7f5a\u6b3e\u4e0a\u9650\u4e3a10,000\u7f8e\u5143\u3002<\/li><\/ul><\/li><li><strong>\u5224\u4f8b<\/strong>\uff1a<ul><li><strong>S. v. Boyd (2020)<\/strong>\uff1a\u7b2c\u4e5d\u5de1\u56de\u6cd5\u9662\u88c1\u5b9a\uff0c\u975e\u6545\u610f\u8fdd\u89c4\u7684\u7f5a\u6b3e\u6309<strong>\u6bcf\u4efd\u8868\u683c<\/strong>\u8ba1\u7b97\uff0c\u800c\u975e\u6bcf\u4e2a\u8d26\u6237\u3002<\/li><li><strong>S. v. Bussell (2015)<\/strong>\uff1a\u6cd5\u9662\u8ba4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u56e0\u4f9d\u8d56\u7a0e\u52a1\u987e\u95ee\u7684\u9519\u8bef\u5efa\u8bae\u800c\u672a\u7533\u62a5FBAR\uff0c\u5c5e\u4e8e\u975e\u6545\u610f\u8fdd\u89c4\u3002<\/li><\/ul><\/li><li><strong>\u5904\u7f5a<\/strong>\uff1a\u6bcf\u6b21\u8fdd\u89c4\u6700\u9ad8<strong>10,000<\/strong><strong>\u7f8e\u5143<\/strong>\uff08\u6309\u6bcf\u4efd\u8868\u683c\u8ba1\u7b97\uff09\u3002\u5982\u679c\u7eb3\u7a0e\u4eba\u80fd\u591f\u8bc1\u660e\u672a\u7533\u62a5\u662f\u7531\u4e8e<strong>\u5408\u7406\u7406\u7531<\/strong>\uff0c\u7f5a\u6b3e\u53ef\u80fd\u88ab\u514d\u9664\u3002<\/li><\/ul><h3><strong>2. <\/strong><strong>\u6545\u610f\u8fdd\u89c4<\/strong><\/h3><ul><li><strong>\u5b9a\u4e49<\/strong>\uff1a<ul><li>\u6545\u610f\u8fdd\u89c4\u662f\u6307\u7eb3\u7a0e\u4eba\u660e\u77e5\u6216\u9c81\u83bd\u5730\u672a\u7533\u62a5FBAR\u6216\u7533\u62a5\u4e0d\u51c6\u786e\u3002<\/li><\/ul><\/li><li><strong>\u6cd5\u5f8b\u4f9d\u636e<\/strong>\uff1a<ul><li><strong>31 U.S.C. \u00a7 5321(a)(5)(C)<\/strong>\uff1a\u6388\u6743\u5bf9\u6545\u610f\u8fdd\u89c4\u5904\u4ee5\u6700\u9ad8100,000\u7f8e\u5143\u6216\u8d26\u6237\u4f59\u989d50%\u7684\u7f5a\u6b3e\uff08\u4ee5\u8f83\u9ad8\u8005\u4e3a\u51c6\uff09\u3002<\/li><li><strong>31 CFR 1010.820(g)<\/strong>\uff1a\u786e\u8ba4\u6545\u610f\u8fdd\u89c4\u7684\u7f5a\u6b3e\u8ba1\u7b97\u65b9\u5f0f\u3002<\/li><li><strong>IRS<\/strong><strong>\u9996\u5e2d\u6cd5\u5f8b\u987e\u95ee\u5efa\u8bae<\/strong><strong>200603026<\/strong>\uff1a\u660e\u786e\u6545\u610f\u8fdd\u89c4\u7684\u7f5a\u6b3e\u6ca1\u6709\u4e0a\u9650\uff0c\u5728\u591a\u5e74\u5ea6\u672a\u5408\u89c4\u7684\u60c5\u51b5\u4e0b\uff0c\u7f5a\u6b3e\u53ef\u80fd\u8d85\u8fc7\u8d26\u6237\u4f59\u989d\u768450%\u3002<\/li><\/ul><\/li><li><strong>\u5224\u4f8b<\/strong>\uff1a<ul><li><strong>S. v. Williams (2012)<\/strong>\uff1a\u6cd5\u9662\u8ba4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u672a\u7533\u62a5FBAR\u5e76\u8bd5\u56fe\u9690\u7792\u8d26\u6237\uff0c\u6784\u6210\u6545\u610f\u8fdd\u89c4\u3002<\/li><li><strong>S. v. McBride (2012)<\/strong>\uff1a\u6cd5\u9662\u8ba4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u672a\u7533\u62a5FBAR\u5e76\u901a\u8fc7\u5916\u56fd\u8d26\u6237\u9690\u85cf\u6536\u5165\uff0c\u6784\u6210\u6545\u610f\u8fdd\u89c4\u3002<\/li><\/ul><\/li><li><strong>\u5904\u7f5a<\/strong>\uff1a\u6700\u9ad8<strong>100,000<\/strong><strong>\u7f8e\u5143\u6216\u8d26\u6237\u4f59\u989d\u7684<\/strong><strong>50%<\/strong>\uff08\u4ee5\u8f83\u9ad8\u8005\u4e3a\u51c6\uff09\uff0c\u6309\u6bcf\u4e2a\u8d26\u6237\u6bcf\u5e74\u8ba1\u7b97\u3002\u6545\u610f\u8fdd\u89c4<strong>\u4e0d\u9002\u7528\u5408\u7406\u7406\u7531\u4f8b\u5916<\/strong>\u3002<\/li><\/ul><h3><strong>3. <\/strong><strong>\u5211\u4e8b\u8fdd\u89c4<\/strong><\/h3><ul><li><strong>\u5b9a\u4e49<\/strong>\uff1a<ul><li>\u5211\u4e8b\u8fdd\u89c4\u662f\u6307\u7eb3\u7a0e\u4eba\u6545\u610f\u672a\u7533\u62a5FBAR\u6216\u7533\u62a5\u865a\u5047\u4fe1\u606f\uff0c\u4e14\u884c\u4e3a\u6d89\u53ca<strong>\u9003\u7a0e<\/strong>\u3001<strong>\u6d17\u94b1<\/strong>\u6216\u5176\u4ed6\u4e25\u91cd\u91d1\u878d\u72af\u7f6a\u3002<\/li><\/ul><\/li><li><strong>\u6cd5\u5f8b\u4f9d\u636e<\/strong>\uff1a<ul><li><strong>31 U.S.C. \u00a7 5322(a)<\/strong>\uff1a\u6388\u6743\u5bf9\u6545\u610f\u672a\u7533\u62a5FBAR\u7684\u7eb3\u7a0e\u4eba\u5904\u4ee5\u6700\u9ad8250,000\u7f8e\u5143\uff08\u4e2a\u4eba\uff09\u6216500,000\u7f8e\u5143\uff08\u7ec4\u7ec7\uff09\u7684\u7f5a\u6b3e\uff0c\u4ee5\u53ca\u6700\u9ad85\u5e74\u76d1\u7981\u3002<\/li><li><strong>31 U.S.C. \u00a7 5322(b)<\/strong>\uff1a\u5982\u679c\u8fdd\u89c4\u884c\u4e3a\u6d89\u53ca\u5176\u4ed6\u72af\u7f6a\uff08\u5982\u9003\u7a0e\u6216\u6d17\u94b1\uff09\uff0c\u7f5a\u6b3e\u548c\u76d1\u7981\u671f\u9650\u53ef\u80fd\u66f4\u9ad8\u3002<\/li><li><strong>IRS<\/strong><strong>\u9996\u5e2d\u6cd5\u5f8b\u987e\u95ee\u5efa\u8bae<\/strong><strong>200603026<\/strong>\uff1a\u786e\u8ba4\u5211\u4e8b\u5904\u7f5a\u901a\u5e38\u9002\u7528\u4e8e\u6d89\u53ca\u4e25\u91cd\u72af\u7f6a\uff08\u5982\u9003\u7a0e\uff09\u7684\u6848\u4ef6\u3002<\/li><\/ul><\/li><li><strong>\u5224\u4f8b<\/strong>\uff1a<ul><li><strong>S. v. Sturman (1996)<\/strong>\uff1a\u6cd5\u9662\u8ba4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u901a\u8fc7\u672a\u7533\u62a5FBAR\u9690\u7792\u6536\u5165\u5e76\u9003\u907f\u7a0e\u6536\uff0c\u6784\u6210\u5211\u4e8b\u8fdd\u89c4\u3002<\/li><li><strong>S. v. Simon (2019)<\/strong>\uff1a\u7eb3\u7a0e\u4eba\u56e0\u672a\u7533\u62a5FBAR\u5e76\u901a\u8fc7\u5916\u56fd\u8d26\u6237\u9690\u85cf\u6570\u767e\u4e07\u7f8e\u5143\u6536\u5165\uff0c\u88ab\u5224\u5904\u76d1\u7981\u548c\u9ad8\u989d\u7f5a\u6b3e\u3002<\/li><\/ul><\/li><li><strong>\u5904\u7f5a<\/strong>\uff1a\u4e2a\u4eba\u6700\u9ad8<strong>250,000<\/strong><strong>\u7f8e\u5143<\/strong>\u7f5a\u6b3e\uff0c\u7ec4\u7ec7\u6700\u9ad8<strong>500,000<\/strong><strong>\u7f8e\u5143<\/strong>\u7f5a\u6b3e\uff0c\u4ee5\u53ca\u6700\u9ad8<strong>5<\/strong><strong>\u5e74\u76d1\u7981<\/strong>\u3002\u5982\u679c\u6d89\u53ca\u5176\u4ed6\u72af\u7f6a\uff0c\u5904\u7f5a\u53ef\u80fd\u66f4\u91cd\u3002<\/li><\/ul><h3><strong>4. <\/strong><strong>\u51cf\u8f7b\u5904\u7f5a\u7684\u56e0\u7d20\u4e0e\u6297\u8fa9\u7406\u7531<\/strong><\/h3><ul><li><strong>\u5408\u7406\u7406\u7531<\/strong>\uff1a<ul><li><strong>31 U.S.C. \u00a7 5321(a)(5)(B)(ii)<\/strong>\uff1a\u5141\u8bb8IRS\u5728\u7eb3\u7a0e\u4eba\u8bc1\u660e\u672a\u7533\u62a5\u662f\u7531\u4e8e\u5408\u7406\u7406\u7531\uff08\u5982\u4f9d\u8d56\u4e13\u4e1a\u5efa\u8bae\uff09\u65f6\u514d\u9664\u7f5a\u6b3e\u3002<\/li><li><strong>S. v. Boyle (1985)<\/strong>\uff1a\u6700\u9ad8\u6cd5\u9662\u8ba4\u5b9a\uff0c\u4f9d\u8d56\u7a0e\u52a1\u987e\u95ee\u7684\u5efa\u8bae\u53ef\u80fd\u6784\u6210\u5408\u7406\u7406\u7531\u3002<\/li><\/ul><\/li><li><strong>\u81ea\u613f\u62ab\u9732<\/strong>\uff1a<ul><li><strong>IRS<\/strong><strong>\u81ea\u613f\u62ab\u9732\u8ba1\u5212<\/strong>\uff1a\u6839\u636e<strong>IRS<\/strong><strong>\u5185\u90e8\u624b\u518c\uff08<\/strong><strong>IRM<\/strong><strong>\uff09<\/strong><strong>5.11.9<\/strong>\uff0c\u7eb3\u7a0e\u4eba\u5728IRS\u8054\u7cfb\u4e4b\u524d\u81ea\u613f\u62ab\u9732\u672a\u7533\u62a5\u8d26\u6237\uff0c\u53ef\u80fd\u7b26\u5408\u6761\u4ef6\u4ee5\u51cf\u5c11\u7f5a\u6b3e\u3002<\/li><\/ul><\/li><li><strong>\u521d\u72af<\/strong>\uff1a<ul><li><strong>IRS<\/strong><strong>\u6307\u5357<\/strong>\uff1aIRS\u53ef\u80fd\u5bf9\u521d\u72af\u8005\u914c\u60c5\u51cf\u8f7b\u5904\u7f5a\uff0c\u5c24\u5176\u662f\u5728\u975e\u6545\u610f\u8fdd\u89c4\u7684\u60c5\u51b5\u4e0b\u3002<\/li><\/ul><\/li><\/ul><h3><strong>5. <\/strong><strong>\u5904\u7f5a\u7684\u8ba1\u7b97\u65b9\u5f0f<\/strong><\/h3><ul><li><strong>\u975e\u6545\u610f\u8fdd\u89c4<\/strong>\uff1a<ul><li>\u7f5a\u6b3e\u6309<strong>\u6bcf\u4efd\u8868\u683c<\/strong>\u8ba1\u7b97\uff0c\u800c\u975e\u6bcf\u4e2a\u8d26\u6237\uff0c\u6bcf\u5e74\u6700\u9ad810,000\u7f8e\u5143\u3002<\/li><li>\u4f8b\u5982\uff1a\u7eb3\u7a0e\u4eba\u672a\u7533\u62a53\u4e2a\u8d26\u6237\uff0c\u6301\u7eed2\u5e74\u3002\u6700\u9ad8\u7f5a\u6b3e\u4e3a<strong>20,000<\/strong><strong>\u7f8e\u5143<\/strong>\uff082\u5e74 \u00d7 10,000\u7f8e\u5143\uff09\u3002<\/li><\/ul><\/li><li><strong>\u6545\u610f\u8fdd\u89c4<\/strong>\uff1a<ul><li>\u7f5a\u6b3e\u4e3a\u8fdd\u89c4\u5e74\u5ea6\u8d26\u6237<strong>\u6700\u9ad8\u4f59\u989d\u7684<\/strong><strong>50%<\/strong>\u3002<\/li><li>\u4f8b\u5982\uff1a\u7eb3\u7a0e\u4eba\u6545\u610f\u672a\u7533\u62a5\u4e00\u4e2a\u6700\u9ad8\u4f59\u989d\u4e3a500,000\u7f8e\u5143\u7684\u8d26\u6237\uff0c\u6301\u7eed2\u5e74\u3002\u7f5a\u6b3e\u4e3a<strong>500,000<\/strong><strong>\u7f8e\u5143<\/strong>\uff0850% \u00d7 500,000\u7f8e\u5143 \u00d7 2\u5e74\uff09\u3002<\/li><\/ul><\/li><\/ul><h3><strong>6. <\/strong><strong>\u5b9e\u9645\u6848\u4f8b<\/strong><\/h3><ol><li><strong>\u975e\u6545\u610f\u8fdd\u89c4<\/strong>\uff1a<ul><li>\u7eb3\u7a0e\u4eba\u56e0\u4e0d\u4e86\u89e3FBAR\u8981\u6c42\uff0c\u672a\u7533\u62a53\u4e2a\u6d77\u5916\u8d26\u6237\uff0c\u6301\u7eed2\u5e74\u3002<\/li><li>\u5904\u7f5a\uff1a\u6bcf\u5e74\u6700\u9ad8<strong>10,000<\/strong><strong>\u7f8e\u5143<\/strong>\uff08\u603b\u8ba120,000\u7f8e\u5143\uff09\uff0c\u5047\u8bbeIRS\u672a\u514d\u9664\u7f5a\u6b3e\u3002<\/li><\/ul><\/li><li><strong>\u6545\u610f\u8fdd\u89c4<\/strong>\uff1a<ul><li>\u7eb3\u7a0e\u4eba\u6545\u610f\u672a\u7533\u62a5\u4e00\u4e2a\u6700\u9ad8\u4f59\u989d\u4e3a500,000\u7f8e\u5143\u7684\u6d77\u5916\u8d26\u6237\uff0c\u6301\u7eed2\u5e74\u3002<\/li><li>\u5904\u7f5a\uff1a<strong>500,000<\/strong><strong>\u7f8e\u5143<\/strong>\uff0850% \u00d7 500,000\u7f8e\u5143 \u00d7 2\u5e74\uff09\u3002<\/li><\/ul><\/li><li><strong>\u5211\u4e8b\u8fdd\u89c4<\/strong>\uff1a<ul><li>\u7eb3\u7a0e\u4eba\u6545\u610f\u9690\u7792100\u4e07\u7f8e\u5143\u7684\u6d77\u5916\u8d26\u6237\u4ee5\u9003\u7a0e\u3002<\/li><li>\u5904\u7f5a\uff1a<strong>500,000<\/strong><strong>\u7f8e\u5143\u7f5a\u6b3e<\/strong>\uff0850% \u00d7 100\u4e07\u7f8e\u5143\uff09\u4ee5\u53ca<strong>\u6700\u9ad8<\/strong><strong>5<\/strong><strong>\u5e74\u76d1\u7981<\/strong>\u3002<\/li><\/ul><\/li><\/ol><h3><strong>7. <\/strong><strong>\u7ed3\u8bba<\/strong><\/h3><p>\u7406\u89e3<strong>\u975e\u6545\u610f\u8fdd\u89c4<\/strong>\u3001<strong>\u6545\u610f\u8fdd\u89c4<\/strong>\u548c<strong>\u5211\u4e8b\u8fdd\u89c4<\/strong>\u7684\u533a\u522b\u5bf9\u4e8e\u8bc4\u4f30FBAR\u8fdd\u89c4\u884c\u4e3a\u7684\u4e25\u91cd\u6027\u81f3\u5173\u91cd\u8981\u3002\u672c\u6587\u5185\u5bb9\u5b8c\u5168\u57fa\u4e8e<strong>IRC<\/strong>\u3001<strong>\u6cd5\u89c4<\/strong>\u548c<strong>\u76f8\u5173\u5224\u4f8b<\/strong>\uff0c\u5305\u62ec\uff1a<\/p><ul><li><strong>31 U.S.C. \u00a7 5321<\/strong>\uff08\u6c11\u4e8b\u5904\u7f5a\uff09\uff1b<\/li><li><strong>31 U.S.C. \u00a7 5322<\/strong>\uff08\u5211\u4e8b\u5904\u7f5a\uff09\uff1b<\/li><li><strong>31 CFR 1010.350<\/strong>\uff08FBAR\u8981\u6c42\uff09\uff1b<\/li><li><strong>S. v. Boyd (2020)<\/strong>\uff08\u975e\u6545\u610f\u8fdd\u89c4\uff09\uff1b<\/li><li><strong>S. v. Williams (2012)<\/strong><strong>\u548c<\/strong><strong>U.S. v. McBride (2012)<\/strong>\uff08\u6545\u610f\u8fdd\u89c4\uff09\uff1b<\/li><li><strong>S. v. Sturman (1996)<\/strong><strong>\u548c<\/strong><strong>U.S. v. Simon (2019)<\/strong>\uff08\u5211\u4e8b\u8fdd\u89c4\uff09\u3002<\/li><\/ul><p>\u5982\u679c\u60a8\u6709\u672a\u7533\u62a5\u7684\u6d77\u5916\u8d26\u6237\u6216\u5bf9FBAR\u4e49\u52a1\u6709\u7591\u95ee\uff0c\u8bf7\u8054\u7cfb\u6211\u4eec\u7684\u5f8b\u6240\u83b7\u53d6\u4e13\u4e1a\u6307\u5bfc\u3002\u6211\u4eec\u5c06\u5e2e\u52a9\u60a8\u5e94\u5bf9FBAR\u5408\u89c4\u7684\u590d\u6742\u6027\uff0c\u4fdd\u62a4\u60a8\u7684\u8d22\u52a1\u5229\u76ca\u3002<\/p><p><strong>\u514d\u8d23\u58f0\u660e<\/strong>\uff1a\u672c\u6587\u4ec5\u4f9b\u53c2\u8003\uff0c\u4e0d\u6784\u6210\u6cd5\u5f8b\u6216\u7a0e\u52a1\u5efa\u8bae\u3002\u5982\u9700\u5177\u4f53\u6307\u5bfc\uff0c\u8bf7\u54a8\u8be2\u4e13\u4e1a\u5f8b\u5e08\u6216\u7a0e\u52a1\u987e\u95ee\u3002<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u300a\u5916\u56fd\u94f6\u884c\u53ca\u91d1\u878d\u8d26\u6237\u62a5\u544a\u300b\uff08FBAR\uff09\u662f\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u7533\u62a5\u6d77\u5916\u91d1\u878d\u8d26\u6237\u7684\u91cd\u8981\u5408\u89c4\u8981\u6c42\u3002\u672a\u7533\u62a5FBAR\u6216\u7533\u62a5\u4e0d\u51c6\u786e\u53ef\u80fd\u5bfc\u81f4\u4e25\u91cd\u7684\u5904\u7f5a\uff0c\u5305\u62ec\u6c11\u4e8b\u7f5a\u6b3e\u751a\u81f3\u5211\u4e8b\u6307\u63a7\u3002\u672c\u6307\u5357\u5c06\u6839\u636e\u300a\u56fd\u5185\u7a0e\u6536\u6cd5\u5178\u300b\uff08IRC\uff09\u3001\u6cd5\u89c4\uff0831 CFR 1010.350\u7b49\uff09\u4ee5\u53ca\u76f8\u5173\u5224\u4f8b\uff0c\u8be6\u7ec6\u89e3\u91ca\u975e\u6545\u610f\u8fdd\u89c4\u3001\u6545\u610f\u8fdd\u89c4\u548c\u5211\u4e8b\u8fdd\u89c4\u7684\u533a\u522b\u3001\u5982\u4f55\u5224\u5b9a\u8fd9\u4e9b\u8fdd\u89c4\u884c\u4e3a\uff0c\u4ee5\u53ca\u76f8\u5173\u7684\u5904\u7f5a\u3002 1. \u975e\u6545\u610f\u8fdd\u89c4 \u5b9a\u4e49\uff1a \u975e\u6545\u610f\u8fdd\u89c4\u662f\u6307\u7eb3\u7a0e\u4eba\u672a\u7533\u62a5FBAR\u6216\u7533\u62a5\u4e0d\u51c6\u786e\uff0c\u4f46\u5176\u884c\u4e3a\u5e76\u975e\u51fa\u4e8e\u6545\u610f\u6216\u9c81\u83bd\u65e0\u89c6\u6cd5\u5f8b\u3002 \u6cd5\u5f8b\u4f9d\u636e\uff1a 31 U.S.C. \u00a7 5321(a)(5)(A)\uff1a\u6388\u6743\u5bf9\u975e\u6545\u610f\u8fdd\u89c4\u5904\u4ee5\u6700\u9ad810,000\u7f8e\u5143\u7684\u7f5a\u6b3e\u3002 31 U.S.C. \u00a7 5321(a)(5)(B)(ii)\uff1a\u5982\u679c\u7eb3\u7a0e\u4eba\u80fd\u591f\u8bc1\u660e\u672a\u7533\u62a5\u662f\u7531\u4e8e\u5408\u7406\u7406\u7531\uff0cIRS\u53ef\u4ee5\u514d\u9664\u7f5a\u6b3e\u3002 31 CFR 1010.820(g)\uff1a\u786e\u8ba4\u975e\u6545\u610f\u8fdd\u89c4\u7684\u7f5a\u6b3e\u4e0a\u9650\u4e3a10,000\u7f8e\u5143\u3002 \u5224\u4f8b\uff1a S. v. Boyd (2020)\uff1a\u7b2c\u4e5d\u5de1\u56de\u6cd5\u9662\u88c1\u5b9a\uff0c\u975e\u6545\u610f\u8fdd\u89c4\u7684\u7f5a\u6b3e\u6309\u6bcf\u4efd\u8868\u683c\u8ba1\u7b97\uff0c\u800c\u975e\u6bcf\u4e2a\u8d26\u6237\u3002 S. v. Bussell (2015)\uff1a\u6cd5\u9662\u8ba4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u56e0\u4f9d\u8d56\u7a0e\u52a1\u987e\u95ee\u7684\u9519\u8bef\u5efa\u8bae\u800c\u672a\u7533\u62a5FBAR\uff0c\u5c5e\u4e8e\u975e\u6545\u610f\u8fdd\u89c4\u3002 \u5904\u7f5a\uff1a\u6bcf\u6b21\u8fdd\u89c4\u6700\u9ad810,000\u7f8e\u5143\uff08\u6309\u6bcf\u4efd\u8868\u683c\u8ba1\u7b97\uff09\u3002\u5982\u679c\u7eb3\u7a0e\u4eba\u80fd\u591f\u8bc1\u660e\u672a\u7533\u62a5\u662f\u7531\u4e8e\u5408\u7406\u7406\u7531\uff0c\u7f5a\u6b3e\u53ef\u80fd\u88ab\u514d\u9664\u3002 2. \u6545\u610f\u8fdd\u89c4 \u5b9a\u4e49\uff1a \u6545\u610f\u8fdd\u89c4\u662f\u6307\u7eb3\u7a0e\u4eba\u660e\u77e5\u6216\u9c81\u83bd\u5730\u672a\u7533\u62a5FBAR\u6216\u7533\u62a5\u4e0d\u51c6\u786e\u3002 \u6cd5\u5f8b\u4f9d\u636e\uff1a 31 U.S.C. \u00a7 5321(a)(5)(C)\uff1a\u6388\u6743\u5bf9\u6545\u610f\u8fdd\u89c4\u5904\u4ee5\u6700\u9ad8100,000\u7f8e\u5143\u6216\u8d26\u6237\u4f59\u989d50%\u7684\u7f5a\u6b3e\uff08\u4ee5\u8f83\u9ad8\u8005\u4e3a\u51c6\uff09\u3002 31 CFR 1010.820(g)\uff1a\u786e\u8ba4\u6545\u610f\u8fdd\u89c4\u7684\u7f5a\u6b3e\u8ba1\u7b97\u65b9\u5f0f\u3002 IRS\u9996\u5e2d\u6cd5\u5f8b\u987e\u95ee\u5efa\u8bae200603026\uff1a\u660e\u786e\u6545\u610f\u8fdd\u89c4\u7684\u7f5a\u6b3e\u6ca1\u6709\u4e0a\u9650\uff0c\u5728\u591a\u5e74\u5ea6\u672a\u5408\u89c4\u7684\u60c5\u51b5\u4e0b\uff0c\u7f5a\u6b3e\u53ef\u80fd\u8d85\u8fc7\u8d26\u6237\u4f59\u989d\u768450%\u3002 \u5224\u4f8b\uff1a S. v. Williams (2012)\uff1a\u6cd5\u9662\u8ba4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u672a\u7533\u62a5FBAR\u5e76\u8bd5\u56fe\u9690\u7792\u8d26\u6237\uff0c\u6784\u6210\u6545\u610f\u8fdd\u89c4\u3002 S. v. McBride (2012)\uff1a\u6cd5\u9662\u8ba4\u5b9a\uff0c\u7eb3\u7a0e\u4eba\u672a\u7533\u62a5FBAR\u5e76\u901a\u8fc7\u5916\u56fd\u8d26\u6237\u9690\u85cf\u6536\u5165\uff0c\u6784\u6210\u6545\u610f\u8fdd\u89c4\u3002 \u5904\u7f5a\uff1a\u6700\u9ad8100,000\u7f8e\u5143\u6216\u8d26\u6237\u4f59\u989d\u768450%\uff08\u4ee5\u8f83\u9ad8\u8005\u4e3a\u51c6\uff09\uff0c\u6309\u6bcf\u4e2a\u8d26\u6237\u6bcf\u5e74\u8ba1\u7b97\u3002\u6545\u610f\u8fdd\u89c4\u4e0d\u9002\u7528\u5408\u7406\u7406\u7531\u4f8b\u5916\u3002 3. \u5211\u4e8b\u8fdd\u89c4 \u5b9a\u4e49\uff1a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-15804","post","type-post","status-publish","format-standard","hentry","category-law"],"aioseo_notices":[],"_links":{"self":[{"href":"http:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/posts\/15804","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/comments?post=15804"}],"version-history":[{"count":4,"href":"http:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/posts\/15804\/revisions"}],"predecessor-version":[{"id":15808,"href":"http:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/posts\/15804\/revisions\/15808"}],"wp:attachment":[{"href":"http:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/media?parent=15804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/categories?post=15804"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/attorneywu.com\/chn\/wp-json\/wp\/v2\/tags?post=15804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}