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美国总统于2010年3月18日签署了《海外账户纳税遵从法案》,这个法案涉及的深度和广度是美国税法史上史无前例的。2013年1月17日,财政部和国税局公布了执行该法案的实施细则,共544页之多。作者从法案形成的背景,立法过程和细则完善过程分析了美国国会及相关部门如何紧密配合,沟通和协调才使得如此庞大的法案和繁琐的实施得以成为可能。还原整个过程的目的旨在给中国的税法立法带来一些思考和启示。
The U.S. President signed the Overseas Account Tax Compliance Act on March 18, 2010, and the depth and breadth of the bill is unprecedented in the history of tax law in the United States. January 17, 2013, the Ministry of Finance and the IRS announced the implementation details of the act, a total of more than 544 pages. The author analyzes the background of the formation of the bill, the legislative process and the detailed improvement process, and analyzes how the United States Congress and relevant departments can work closely together, communicate and coordinate so that such a huge bill and cumbersome implementation are possible. The purpose of restoring the whole process is to bring some thinking and enlightenment to China’s tax law legislation.