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发帖数: 10729 | 1 中新社休斯敦8月12日电 (记者 王欢)美国联邦公报最新公布的数据显示，2013年第二
季度放弃美国国籍的人数再创新高，暴增至1131人，比去年同期的189人多出5倍。美国
媒体称，美国政府为了增加税收应对拮据的财政状况，准备实施更严格的资产申报规定
，使得放弃美国公民身份或绿卡的人数持续增长。
报告显示，2013年到6月为止的3个月里，旅居海外的美国人向使馆申请放弃国籍、
同时也放弃了美国政府税单的人数攀升到1131人，虽然在超过600万旅居海外的美国人
中只占少数，但这是国税局自1998年开始公布名单以来放弃美国国籍人数最多的一个季
度。今年上半年，共有1810人放弃美国国籍，是2008年全年235人的近8倍。照此速度发
展，2013年可能成为“告别美国”具有里程碑意义的一年。
据彭博社报道，在经济合作与发展组织中，唯有美国规定无论居住地是何处，美国
公民都需向国家缴税。国会数据指出，美国每年因公民逃税造成的损失估计高达一亿美
元。致力削减预算赤字的奥巴马政府，希望通过追查纳税人利用海外资产逃税的行为，
增加国库收入。
美国2010年通过的《外国账户税收遵从法》(FATCA)一旦实施，资产申报要求将会
更严格。按照FATCA的条规，外国金融机构必须向美国税务局提供美国纳税人的资料，
包括他们持有的外国公司实质性所有者权益。瑞士和英国等许多主要银行国家，已经同
意配合美国政府披露这些资料。未向美国税务局申报足够资料的银行客户，银行可从他
们账户中扣减“与美国相关付款”款额的30%。
美国国会税收联合委员会根据这项税务法追税，未来10年估计可为政府增加87亿美
元的税收。
“随着2014年7月《外国账户税收遵从法》执行日期的临近，越来越多的美国人开
始意识到他们有义务向美国纳税申报。”在瑞士苏黎世工作的美国税务律师马修(
Matthew Ledvina)表示，“一旦知道了这一点，他们就会决定放弃美国国籍。”
2012年，共有包括社会名流兼词曲作家丹尼斯·里奇(Denise Rich)以及“脸书”(
Facebook)创始人之一爱德华多·萨韦林(Eduardo Saverin)在内的932名美国人放弃了
美国国籍。萨韦林搬到了不征收资本利得税的新加坡；而作为亿万富翁前妻的里奇则将
节省数百万美元的税费。(完) | T*********I
发帖数: 10729 | 2 "Suppose that every day 10 men go to a restaurant for dinner. The bill for
all ten comes to $100. If it was paid the way we pay our taxes, the first
four men would pay nothing; the fifth would pay $1; the sixth would pay $3;
the seventh $7; the eighth $12; the ninth $18. The tenth man (the richest)
would pay $59."
The 10 men ate dinner in the restaurant every day and seemed quite happy
with the arrangement until the owner threw them a curve. "Since you are all
such good customers," he said, "I'm going to reduce the cost of your daily
meal by $20." Now dinner for the 10 only costs $80. The first four are
unaffected. They still eat for free. Can you figure out how to divvy up the
$20 savings among the remaining six so that everyone gets his fair share?
The men realize that $20 divided by 6 is $3.33, but if they subtract that
from everybody's share, then the fifth man and the sixth man would end up
being paid to eat their meal.
The restaurant owner suggested that it would be fair to reduce each man's
bill by roughly the same percentage, being sure to give each a break, and he
proceeded to work out the amounts each should pay. And so now the fifth man
paid nothing, the sixth pitched in $2, the seventh paid $5, the eighth paid
$9, the ninth paid $12, leaving the tenth man with a bill of $52 instead of
$59.
Outside the restaurant, the men began to compare their savings. "I only got
a dollar out of the $20," complained the sixth man, pointing to the tenth, "
and he got $7!"
"Yeah, that's right," exclaimed the fifth man. "I only saved a dollar, too.
It's unfair that he got seven times more than me!"
"That's true," shouted the seventh man. "Why should he get $7 back when I
got only $2? The wealthy get all the breaks!"
"Wait a minute," yelled the first four men in unison. "We didn't get
anything at all. The system exploits the poor."
Then, the nine men surrounded the tenth man (the richest one, paying the
most) and beat him up. The next night the richest man didn't show up for
dinner, so now the nine men sat down and ate without him. But when it came
time to pay the bill, they discovered something important. They were $52
short! |
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