金融機構執行共同申報及盡職審查作業辦法之影響

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题名:	金融機構執行共同申報及盡職審查作業辦法之影響
作者:	蘇湘涵;Su, Hsiang-Han
贡献者:	會計研究所企業資源規劃會計碩士在職專班
关键词:	金融機構執行共同申報及盡職審查作業;CRS;FATCA
日期:	2019-07-12
上传时间:	2019-09-03 15:25:08 (UTC+8)
出版者:	國立中央大學
摘要:	為了國際間稅務資訊能夠透明化，經濟合作暨發展組織提出金融帳戶資訊自動交換準則(Standard for Automatic Exchange of Financial Information in Tax Matters, AEOI標準模式)讓各國能有一致的遵循標準，而我國財政部於2017年11月16日發布「金融機構執行共同申報及盡職審查作業辦法」正式將CRS制定為國內法，該辦法規範「應申報金融之機構」、「應申報之金融帳戶」、「盡職審查」及「申報」等相關作業辦法；若金融機構若未依辦法規定執行盡職審查，將可能面臨20萬到1,000萬之罰鍰，因此為避免受到裁罰，金融機構應建置完善之盡職審查流程。本研究採用文獻分析法和深度訪談法，透過資料蒐集建構本論文背景知識及法源依據，藉由深度訪談安侯建業聯合會計師事務所 CRS 顧問團隊了解其協助金融機構導入之過程，以及辦法施行後實務上所面臨到的問題，並提出因應措施及建議，以供金融機構及台灣主管機關參考。 ;Organization for Economic Co-operation and Development build up the standard which called Standard for Automatic Exchange of Financial Information in Tax Matters for Transparency of International tax Information. Ministry of Finance, R.O.C, announces the local regulations based on the Common Reporting Standard which should regulate the institutions that contain the due diligence rules for financial institutions must to follow, to collect and to report the information for the automatic exchange of financial information; To obey the regulations, financial institutions has to construct the flow to review all of matters related to CRS, if there is no following the regulations, it will be imposed a fine between 200 thousands to 10 million NT dollars. This study is adopted from document analysis and in-depth interview methods to collect the data and to structure the knowledge background based on the regulations. Proposing the corresponding measures and recommendations can be regarded as reference to financial institutions through KPMG CRS consultant department. And it should hand on the process of assisting while facing the problems in practice.
显示于类别:	[enterprise resource planning of Optics and Photonics] Electronic Thesis & Dissertation

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