{"id":2792,"date":"2026-09-24T10:58:20","date_gmt":"2026-09-24T02:58:20","guid":{"rendered":"https:\/\/jengacorp.com\/?p=2792"},"modified":"2026-09-24T10:58:25","modified_gmt":"2026-09-24T02:58:25","slug":"crs-2-0%e6%96%b0%e8%a7%842027%e5%b9%b4%e7%94%9f%e6%95%88%ef%bc%9aep%e6%8c%81%e6%9c%89%e4%ba%ba%e3%80%81%e6%96%b0%e5%8a%a0%e5%9d%a1%e5%85%ac%e5%8f%b8%e4%b8%8e%e5%ae%b6%e6%97%8f%e5%8a%9e%e5%85%ac","status":"publish","type":"post","link":"https:\/\/jengacorp.com\/zh-hans\/2026\/09\/24\/crs-2-0%e6%96%b0%e8%a7%842027%e5%b9%b4%e7%94%9f%e6%95%88%ef%bc%9aep%e6%8c%81%e6%9c%89%e4%ba%ba%e3%80%81%e6%96%b0%e5%8a%a0%e5%9d%a1%e5%85%ac%e5%8f%b8%e4%b8%8e%e5%ae%b6%e6%97%8f%e5%8a%9e%e5%85%ac\/","title":{"rendered":"CRS 2.0\u65b0\u89c42027\u5e74\u751f\u6548\uff1aEP\u6301\u6709\u4eba\u3001\u65b0\u52a0\u5761\u516c\u53f8\u4e0e\u5bb6\u65cf\u529e\u516c\u5ba4\u8d26\u6237\u7533\u62a5\u903b\u8f91\u5206\u5c42\u89e3\u8bfb"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">&#8220;\u6709\u4e86\u65b0\u52a0\u5761\u8eab\u4efd\uff0c\u6d77\u5916\u8d26\u6237\u662f\u4e0d\u662f\u5c31\u53ea\u6309\u65b0\u52a0\u5761\u7533\u62a5\uff1f&#8221;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u662f\u8de8\u5883\u4f01\u4e1a\u5bb6\u5728CRS\u95ee\u9898\u4e0a\u95ee\u5f97\u6700\u591a\u7684\u95ee\u9898\u4e4b\u4e00\u3002\u968f\u7740\u65b0\u7248\u5171\u540c\u7533\u62a5\u51c6\u5219\uff08Common Reporting Standard\uff0cCRS\uff09\u5728\u65b0\u52a0\u5761\u5b8c\u6210\u56fd\u5185\u6cd5\u89c4\u66f4\u65b0\uff0c\u8fd9\u4e2a\u95ee\u9898\u503c\u5f97\u91cd\u65b0\u7406\u89e3\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Amended CRS\u2014\u2014\u901a\u5e38\u6240\u79f0\u7684CRS 2.0\u2014\u2014\u5e76\u4e0d\u610f\u5473\u7740\u73b0\u6709\u7684\u65b0\u52a0\u5761\u8eab\u4efd\u3001\u516c\u53f8\u6216\u5bb6\u65cf\u529e\u516c\u5ba4\u67b6\u6784\u7a81\u7136\u5931\u6548\u3002\u771f\u6b63\u503c\u5f97\u5173\u6ce8\u7684\u53d8\u5316\u5728\u4e8e\uff1a\u968f\u7740\u8de8\u5883\u8d44\u4ea7\u7ed3\u6784\u8d8a\u6765\u8d8a\u590d\u6742\uff0c\u4e0d\u80fd\u518d\u7528\u4e00\u4e2a\u4eba\u7684\u4e2a\u4eba\u7a0e\u52a1\u8eab\u4efd\uff0c\u53bb\u89e3\u91ca\u6240\u6709\u8d26\u6237\u7684CRS\u7533\u62a5\u903b\u8f91\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2a\u4eba\u6709\u4e2a\u4eba\u7684\u7a0e\u52a1\u5c45\u6c11\u5224\u65ad\u6807\u51c6\uff0c\u516c\u53f8\u6709\u516c\u53f8\u7684\u5224\u65ad\u6807\u51c6\uff1b\u4e0d\u540c\u7c7b\u578b\u7684\u5b9e\u4f53\u5728CRS\u4e0b\u8fd8\u9762\u4e34\u4e0d\u540c\u7684\u5b9e\u4f53\u5206\u7c7b\u8981\u6c42\uff0c\u4ee5\u53ca\u662f\u5426\u9700\u8981\u8fdb\u4e00\u6b65\u8bc6\u522b\u80cc\u540e\u63a7\u5236\u4eba\u7684\u95ee\u9898\u3002\u628a\u8fd9\u51e0\u4e2a\u5c42\u6b21\u5206\u5f00\u7406\u89e3\uff0c\u6bd4\u5355\u7eaf\u95ee&#8221;\u8d26\u6237\u4f1a\u4e0d\u4f1a\u88ab\u4ea4\u6362&#8221;\u66f4\u6709\u5b9e\u9645\u610f\u4e49\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#82c044\" class=\"has-inline-color\">\u4e00\u3001\u65b0\u52a0\u5761CRS\u7684\u5b9e\u65bd\u8282\u70b9\uff1a2027\u5e74\u4e0e2028\u5e74\u5404\u610f\u5473\u7740\u4ec0\u4e48<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">CRS\u7531\u7ecf\u6d4e\u5408\u4f5c\u4e0e\u53d1\u5c55\u7ec4\u7ec7\uff08OECD\uff09\u63a8\u52a8\uff0c\u662f\u91d1\u878d\u8d26\u6237\u81ea\u52a8\u4fe1\u606f\u4ea4\u6362\uff08AEOI\uff09\u7684\u6838\u5fc3\u5236\u5ea6\u6846\u67b6\u3002\u91d1\u878d\u673a\u6784\u8d1f\u8d23\u8bc6\u522b\u8d26\u6237\u6301\u6709\u4eba\u7684\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\uff0c\u5c06\u7b26\u5408\u6761\u4ef6\u7684\u8d26\u6237\u4fe1\u606f\u62a5\u9001\u6240\u5728\u5730\u7a0e\u52a1\u673a\u5173\uff0c\u518d\u7531\u7a0e\u52a1\u673a\u5173\u6309\u7167\u53cc\u8fb9\u6216\u591a\u8fb9\u5b89\u6392\u4e0e\u76f8\u5173\u53f8\u6cd5\u7ba1\u8f96\u533a\u4ea4\u6362\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u52a0\u5761\u5e76\u975e2027\u5e74\u624d\u5f00\u59cbCRS\u3002\u4e8b\u5b9e\u4e0a\uff0c\u65b0\u52a0\u5761\u4ece2018\u5e749\u6708\u8d77\u5df2\u7ecf\u5f00\u59cb\u6309\u7167\uff08\u65e7\u7248\uff09CRS\u4e0e\u5408\u4f5c\u53f8\u6cd5\u7ba1\u8f96\u533a\u4ea4\u6362\u91d1\u878d\u8d26\u6237\u4fe1\u606f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b64\u6b21\u53d8\u5316\uff0c\u662fOECD\u4e8e2023\u5e74\u5bf9CRS\u8fdb\u884c\u5168\u9762\u4fee\u8ba2\u540e\u5f62\u6210\u7684\u65b0\u7248\u89c4\u5219\u3002\u65b0\u52a0\u5761\u5df2\u4e8e2026\u5e74\u5b8c\u6210\u76f8\u5173\u56fd\u5185\u6cd5\u89c4\u66f4\u65b0\uff0c\u5177\u4f53\u5b9e\u65bd\u65f6\u95f4\u7ebf\u5982\u4e0b\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u65f6\u95f4\u8282\u70b9<\/strong><\/th><th><strong>\u5185\u5bb9<\/strong><\/th><\/tr><\/thead><tbody><tr><td>2018\u5e749\u6708<\/td><td>\u65b0\u52a0\u5761\u5f00\u59cb\u6309\u65e7\u7248CRS\u4e0e\u5408\u4f5c\u53f8\u6cd5\u7ba1\u8f96\u533a\u4ea4\u6362\u91d1\u878d\u8d26\u6237\u4fe1\u606f<\/td><\/tr><tr><td>2023\u5e74<\/td><td>OECD\u53d1\u5e03\u5168\u9762\u4fee\u8ba2\u7248CRS\u89c4\u5219\uff08Amended CRS\uff09<\/td><\/tr><tr><td>2026\u5e74<\/td><td>\u65b0\u52a0\u5761\u5b8c\u6210\u56fd\u5185\u6cd5\u89c4\u66f4\u65b0\uff0c\u7eb3\u5165Amended CRS\u8981\u6c42<\/td><\/tr><tr><td>2027\u5e741\u67081\u65e5<\/td><td>Amended CRS\u76f8\u5173\u8981\u6c42\u5728\u65b0\u52a0\u5761\u6b63\u5f0f\u751f\u6548\uff08\u91d1\u878d\u673a\u6784\u7684\u5c3d\u8c03\u3001\u8d44\u6599\u6536\u96c6\u548c\u7533\u62a5\u4f53\u7cfb\u9996\u5148\u53d1\u751f\u53d8\u5316\uff09<\/td><\/tr><tr><td>2028\u5e74\u8d77<\/td><td>\u65b0\u52a0\u5761\u5f00\u59cb\u6309\u7167Amended CRS\u8fdb\u884c\u56fd\u9645\u4fe1\u606f\u4ea4\u6362<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9e\u52a1\u63d0\u793a\uff1a2027\u5e74\u6539\u53d8\u7684\u9996\u5148\u662f\u91d1\u878d\u673a\u6784\u7aef\u7684\u5c3d\u8c03\u6d41\u7a0b\u548c\u7533\u62a5\u4f53\u7cfb\uff0c\u800c\u975e2028\u5e74\u624d\u5f00\u59cb\u6267\u884cCRS\u3002\u610f\u5473\u7740\u94f6\u884c\u548c\u5176\u4ed6\u91d1\u878d\u673a\u6784\u5c06\u4ece2027\u5e74\u8d77\u6309\u65b0\u89c4\u6536\u96c6\u548c\u6838\u5b9e\u5ba2\u6237\u8d44\u6599\uff0c\u5ba2\u6237\u9700\u8981\u63d0\u4f9b\u7b26\u5408Amended CRS\u8981\u6c42\u7684self-certification\uff08\u81ea\u6211\u58f0\u660e\uff09\u3002\u8d44\u6599\u4e0d\u5b8c\u6574\u6216\u4e0e\u8d26\u6237\u60c5\u51b5\u4e0d\u7b26\u7684\uff0c\u91d1\u878d\u673a\u6784\u6709\u6743\u8981\u6c42\u8865\u5145\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#82c044\" class=\"has-inline-color\">\u4e8c\u3001CRS 2.0\u5177\u4f53\u6539\u53d8\u4e86\u4ec0\u4e48<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Amended CRS\u5728\u6280\u672f\u5c42\u9762\u6709\u591a\u9879\u66f4\u65b0\uff0c\u5305\u62ec\u6269\u5927\u90e8\u5206\u91d1\u878d\u8d44\u4ea7\u3001\u4ea7\u54c1\u548c\u4e2d\u4ecb\u673a\u6784\u7684\u8986\u76d6\u8303\u56f4\uff0c\u589e\u52a0\u65b0\u7684\u7533\u62a5\u5b57\u6bb5\uff0c\u4ee5\u53ca\u4e0e\u52a0\u5bc6\u8d44\u4ea7\u7533\u62a5\u6846\u67b6\uff08Crypto-Asset Reporting Framework\uff0cCARF\uff09\u8fdb\u884c\u8854\u63a5\uff0c\u5c06\u6570\u5b57\u8d44\u4ea7\u8d26\u6237\u7eb3\u5165\u4fe1\u606f\u4ea4\u6362\u4f53\u7cfb\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u8de8\u5883\u4e2a\u4eba\u548c\u4f01\u4e1a\u800c\u8a00\uff0c\u5176\u4e2d\u6700\u503c\u5f97\u5173\u6ce8\u7684\u4e00\u9879\u5b9e\u8d28\u6027\u53d8\u5316\uff0c\u662f\u591a\u91cd\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u7684\u5904\u7406\u65b9\u5f0f\u66f4\u52a0\u660e\u786e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u65e7\u89c4\u5219\u4e0b\u7684\u5904\u7406\u65b9\u5f0f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65e7\u7248CRS\u89c4\u5219\u5141\u8bb8\u5728\u7279\u5b9a\u60c5\u51b5\u4e0b\uff0c\u540c\u65f6\u5c5e\u4e8e\u4e24\u4e2a\u56fd\u5bb6\u7a0e\u52a1\u5c45\u6c11\u7684\u4eba\uff0c\u4f9d\u8d56\u53cc\u8fb9\u7a0e\u6536\u534f\u5b9a\u4e2d\u7684\u51b2\u7a81\u89e3\u51b3\u6761\u6b3e\uff08tie-breaker rules\uff09\uff0c\u5c06CRS\u7533\u62a5\u8303\u56f4\u786e\u5b9a\u5728\u5176\u4e2d\u4e00\u4e2a\u56fd\u5bb6\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Amended CRS\u7684\u65b0\u8981\u6c42<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">OECD\u5728\u4fee\u8ba2\u65f6\u660e\u786e\u6307\u51fa\uff0c\u4f9d\u8d56\u7a0e\u6536\u534f\u5b9atie-breaker rules\u538b\u7f29\u7533\u62a5\u8303\u56f4\u7684\u505a\u6cd5\uff0c\u53ef\u80fd\u5bfc\u81f4\u53e6\u4e00\u4e2a\u6309\u7167\u56fd\u5185\u6cd5\u540c\u6837\u5c06\u5f53\u4e8b\u4eba\u8ba4\u5b9a\u4e3a\u7a0e\u52a1\u5c45\u6c11\u7684\u56fd\u5bb6\u65e0\u6cd5\u6536\u5230\u76f8\u5173CRS\u4fe1\u606f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0cAmended CRS\u751f\u6548\u540e\uff0c\u5bf9\u4e8e\u9700\u8981\u91cd\u65b0\u786e\u8ba4\u8d44\u6599\u7684\u53cc\u91cd\u6216\u591a\u91cd\u7a0e\u52a1\u5c45\u6c11\uff0c\u539f\u5219\u4e0a\u9700\u8981\u7533\u62a5\u6240\u6709\u76f8\u5173\u7a0e\u52a1\u5c45\u6c11\u6240\u5728\u5730\uff0c\u4e0d\u80fd\u518d\u5355\u7eaf\u4f9d\u9760\u7a0e\u6536\u534f\u5b9a\u7684tie-breaker rule\u5c06CRS\u7533\u62a5\u8303\u56f4\u538b\u7f29\u4e3a\u5355\u4e00\u56fd\u5bb6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9700\u8981\u660e\u786e\u533a\u5206\u7684\u662f\uff1aCRS\u7533\u62a5\u7ed9\u51e0\u4e2a\u56fd\u5bb6\uff0c\u548c\u6700\u7ec8\u5728\u54ea\u51e0\u4e2a\u56fd\u5bb6\u5b9e\u9645\u7f34\u7a0e\uff0c\u5e76\u4e0d\u662f\u4e00\u56de\u4e8b\u3002\u524d\u8005\u662f\u4fe1\u606f\u900f\u660e\u5ea6\u8981\u6c42\uff0c\u540e\u8005\u53d6\u51b3\u4e8e\u5404\u56fd\u7a0e\u6cd5\u548c\u7a0e\u6536\u534f\u5b9a\u7684\u9002\u7528\u3002\u4e24\u8005\u4e0d\u80fd\u6df7\u6dc6\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#82c044\" class=\"has-inline-color\">\u4e09\u3001\u7b2c\u4e00\u5c42\uff1a\u4e2a\u4eba\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u7684\u5224\u65ad<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e2a\u4eba\u662f\u5426\u5c5e\u4e8e\u67d0\u4e2a\u56fd\u5bb6\u7684\u7a0e\u52a1\u5c45\u6c11\uff0c\u9996\u5148\u7531\u8be5\u56fd\u81ea\u8eab\u7684\u7a0e\u6cd5\u89c4\u5b9a\u51b3\u5b9a\uff0c\u800c\u975eCRS\u89c4\u5219\u672c\u8eab\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u65b0\u52a0\u5761\u7684\u5224\u65ad\u6807\u51c6<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636eIRAS\u89c4\u5b9a\uff0c\u5916\u56fd\u4eba\u5728\u65b0\u52a0\u5761\u505c\u7559\u6216\u5de5\u4f5c\u6ee1183\u5929\u3001\u8fde\u7eed\u7b26\u5408\u76f8\u5173\u5c45\u7559\u6761\u4ef6\u7b49\uff0c\u5747\u53ef\u80fd\u6784\u6210\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u3002\u6b64\u5916\uff0cIRAS\u76ee\u524d\u660e\u786e\u89c4\u5b9a\uff1a\u6301\u6709\u6709\u6548\u671f\u81f3\u5c11\u4e00\u5e74\u7684\u5de5\u4f5c\u51c6\u8bc1\u7684\u5916\u56fd\u4eba\uff0c\u5c06\u88ab\u89c6\u4e3a\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u5176\u7ec8\u6b62\u96c7\u4f63\u5e76\u529e\u7406\u7a0e\u52a1\u6e05\u7b97\uff08tax clearance\uff09\u65f6\uff0cIRAS\u4f1a\u6839\u636e\u5b9e\u9645\u5c45\u7559\u60c5\u51b5\u91cd\u65b0\u5ba1\u6838\u3002\u5982\u679c\u6700\u7ec8\u5728\u65b0\u52a0\u5761\u505c\u7559\u4e0d\u8db3183\u5929\uff0c\u53ef\u80fd\u88ab\u91cd\u65b0\u8ba4\u5b9a\u4e3a\u975e\u7a0e\u52a1\u5c45\u6c11\u3002\u56e0\u6b64\uff0c\u5bf9\u4e8e\u771f\u5b9e\u5728\u65b0\u52a0\u5761\u5de5\u4f5c\u548c\u751f\u6d3b\u3001\u6301\u6709\u6709\u6548EP\u7b49\u5de5\u4f5c\u51c6\u8bc1\u7684\u4eba\u800c\u8a00\uff0c\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u6709\u660e\u786e\u7684\u5236\u5ea6\u4f9d\u636e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CRS 2.0\u5e76\u672a\u6539\u53d8\u4e0a\u8ff0\u5224\u65ad\u6807\u51c6\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>EP\u80fd\u56de\u7b54\u4ec0\u4e48\uff0c\u4e0d\u80fd\u56de\u7b54\u4ec0\u4e48<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6301\u6709EP\u53ef\u4ee5\u56de\u7b54\u7684\u95ee\u9898\u662f\uff1a&#8221;\u6211\u662f\u5426\u6784\u6210\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\uff1f&#8221;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b83\u4e0d\u80fd\u81ea\u52a8\u56de\u7b54\u7684\u95ee\u9898\u662f\uff1a&#8221;\u6211\u662f\u5426\u540c\u65f6\u4e5f\u662f\u5176\u4ed6\u56fd\u5bb6\u7684\u7a0e\u52a1\u5c45\u6c11\uff1f&#8221;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5404\u56fd\u7a0e\u6cd5\u5bf9\u4e8e\u672c\u56fd\u5c45\u6c11\u7684\u5224\u65ad\u6709\u5404\u81ea\u7684\u89c4\u5b9a\uff0c\u4e0d\u80fd\u7528\u65b0\u52a0\u5761\u7684\u6807\u51c6\u53bb\u66ff\u4ee3\u5176\u4ed6\u56fd\u5bb6\u7684\u5224\u65ad\u3002\u5982\u679c\u4e00\u4e2a\u4eba\u540c\u65f6\u6309\u7167\u53e6\u4e00\u4e2a\u56fd\u5bb6\u7684\u56fd\u5185\u6cd5\u4e5f\u6784\u6210\u5f53\u5730\u7a0e\u52a1\u5c45\u6c11\uff0c\u5219\u9700\u8981\u8fdb\u4e00\u6b65\u5206\u6790\u5176\u591a\u91cd\u7a0e\u52a1\u5c45\u6c11\u60c5\u51b5\uff0c\u5e76\u6309Amended CRS\u7684\u8981\u6c42\u5206\u522b\u7533\u62a5\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#82c044\" class=\"has-inline-color\">\u56db\u3001\u7b2c\u4e8c\u5c42\uff1a\u4e2a\u4eba\u7a0e\u52a1\u5c45\u6c11 \u2260 \u516c\u53f8\u7a0e\u52a1\u5c45\u6c11<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u662f\u8de8\u5883\u4f01\u4e1a\u5bb6\u6700\u5bb9\u6613\u4ea7\u751f\u6df7\u6dc6\u7684\u4e00\u70b9\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e3e\u4f8b\u6765\u8bf4\uff0c\u4e00\u4f4d\u521b\u59cb\u4eba\u957f\u671f\u5728\u65b0\u52a0\u5761\u5de5\u4f5c\u548c\u751f\u6d3b\uff0c\u5c5e\u4e8e\u65b0\u52a0\u5761\u4e2a\u4eba\u7a0e\u52a1\u5c45\u6c11\uff0c\u540c\u65f6\u6301\u6709\u4e00\u5bb6\u65b0\u52a0\u5761\u79c1\u4eba\u6709\u9650\u516c\u53f8\uff08Pte. Ltd.\uff09\u7684\u80a1\u4efd\u3002\u8fd9\u5e76\u4e0d\u610f\u5473\u7740\uff1a\u56e0\u4e3a\u80a1\u4e1c\u662f\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\uff0c\u8fd9\u5bb6\u516c\u53f8\u5c31\u81ea\u7136\u6210\u4e3a\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u53f8\u7684\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u6709\u5176\u72ec\u7acb\u7684\u5224\u65ad\u6807\u51c6\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>IRAS\u7684\u5224\u65ad\u539f\u5219\uff1a\u63a7\u5236\u4e0e\u7ba1\u7406<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636eIRAS\u89c4\u5b9a\uff0c\u5224\u65ad\u4e00\u5bb6\u516c\u53f8\u662f\u5426\u5c5e\u4e8e\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\uff0c\u6838\u5fc3\u770b\u7684\u662f\u5176\u63a7\u5236\u4e0e\u7ba1\u7406\uff08control and management\uff09\u662f\u5426\u5728\u65b0\u52a0\u5761\u8fdb\u884c\uff0c\u5373\u516c\u53f8\u7684\u91cd\u5927\u653f\u7b56\u548c\u6218\u7565\u51b3\u7b56\u5b9e\u9645\u4e0a\u5728\u54ea\u91cc\u4f5c\u51fa\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IRAS\u901a\u5e38\u8003\u91cf\u7684\u56e0\u7d20\u5305\u62ec\uff1a\u8463\u4e8b\u4f1a\u662f\u5426\u5728\u65b0\u52a0\u5761\u53ec\u5f00\uff1b\u91cd\u8981\u6218\u7565\u51b3\u7b56\u662f\u5426\u771f\u6b63\u7531\u8463\u4e8b\u4f1a\u5728\u65b0\u52a0\u5761\u4f5c\u51fa\uff1b\u6709\u5b9e\u9645\u51b3\u7b56\u6743\u7684\u8463\u4e8b\u4f4d\u4e8e\u54ea\u91cc\uff1b\u5173\u952e\u7ba1\u7406\u4eba\u5458\u662f\u5426\u5728\u65b0\u52a0\u5761\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IRAS\u4e5f\u660e\u786e\u6307\u51fa\uff1a\u516c\u53f8\u7684\u6ce8\u518c\u5730\u672c\u8eab\uff0c\u5e76\u4e0d\u4e00\u5b9a\u51b3\u5b9a\u516c\u53f8\u7684\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u3002\u4e00\u5bb6\u6ce8\u518c\u4e8e\u65b0\u52a0\u5761\u7684\u516c\u53f8\uff0c\u5982\u679c\u5b9e\u9645\u63a7\u5236\u4e0e\u7ba1\u7406\u5728\u5176\u4ed6\u5730\u65b9\u8fdb\u884c\uff0c\u53ef\u80fd\u4e0d\u4f1a\u88ab\u8ba4\u5b9a\u4e3a\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u7ef4\u5ea6<\/strong><\/th><th><strong>\u5224\u65ad\u4f9d\u636e<\/strong><\/th><th><strong>\u6ce8\u610f\u4e8b\u9879<\/strong><\/th><\/tr><\/thead><tbody><tr><td>\u4e2a\u4eba\u7a0e\u52a1\u5c45\u6c11<\/td><td>\u5c45\u7559\u5929\u6570\u3001\u5de5\u4f5c\u51c6\u8bc1\u72b6\u6001\u3001\u5bb6\u5ead\u7ebd\u5e26\u7b49<\/td><td>\u9700\u7ed3\u5408\u5f53\u4e8b\u56fd\u56fd\u5185\u7a0e\u6cd5\u5224\u65ad\uff0cEP\u662f\u65b0\u52a0\u5761\u5c45\u6c11\u8eab\u4efd\u7684\u4f9d\u636e\u4e4b\u4e00<\/td><\/tr><tr><td>\u516c\u53f8\u7a0e\u52a1\u5c45\u6c11<\/td><td>control and management\u662f\u5426\u5728\u65b0\u52a0\u5761<\/td><td>\u6ce8\u518c\u5730\u4e0d\u7b49\u4e8e\u7a0e\u52a1\u5c45\u6c11\u5730\uff0c\u9700\u6709\u5b9e\u8d28\u7ba1\u7406\u6d3b\u52a8\u652f\u6491<\/td><\/tr><tr><td>\u4e24\u8005\u5173\u7cfb<\/td><td>\u76f8\u4e92\u72ec\u7acb\uff0c\u4e0d\u80fd\u4e92\u76f8\u66ff\u4ee3<\/td><td>\u80a1\u4e1c\u662f\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\uff0c\u4e0d\u7b49\u4e8e\u516c\u53f8\u4e5f\u662f\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e00\u533a\u522b\u5bf9\u4e8e\u6301\u6709\u591a\u4e2a\u8de8\u5883\u6cd5\u5f8b\u5b9e\u4f53\u7684\u4f01\u4e1a\u5bb6\u3001\u6295\u8d44\u516c\u53f8\uff0c\u4ee5\u53ca\u5bb6\u65cf\u529e\u516c\u5ba4\u67b6\u6784\u800c\u8a00\u5c24\u5176\u91cd\u8981\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#82c044\" class=\"has-inline-color\">\u4e94\u3001\u7b2c\u4e09\u5c42\uff1a\u516c\u53f8\u8d26\u6237\u7684CRS\u7533\u62a5\uff0c\u4e0d\u662f\u76f4\u63a5\u7a7f\u900f\u5230\u80a1\u4e1c<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u53e6\u4e00\u4e2a\u5e38\u89c1\u8bef\u89e3\u662f\uff1a&#8221;\u516c\u53f8\u8001\u677f\u662f\u54ea\u4e2a\u56fd\u5bb6\u7684\u7a0e\u52a1\u5c45\u6c11\uff0c\u516c\u53f8\u94f6\u884c\u8d26\u6237\u5c31\u4e00\u5b9a\u62a5\u7ed9\u54ea\u4e2a\u56fd\u5bb6\u3002&#8221;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CRS\u5b9e\u9645\u7684\u5224\u65ad\u903b\u8f91\u5206\u4e09\u4e2a\u6b65\u9aa4\uff0c\u5e76\u975e\u76f4\u63a5\u7a7f\u900f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u7b2c\u4e00\u6b65\uff1a\u786e\u8ba4\u5b9e\u4f53\u81ea\u8eab\u7684\u7a0e\u52a1\u5c45\u6c11\u6240\u5728\u5730<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u91d1\u878d\u673a\u6784\u9996\u5148\u9700\u8981\u786e\u8ba4\u8fd9\u4e2a\u5b9e\u4f53\u672c\u8eab\u5728\u54ea\u91cc\u6784\u6210\u7a0e\u52a1\u5c45\u6c11\uff0c\u800c\u4e0d\u662f\u76f4\u63a5\u770b\u80a1\u4e1c\u5728\u54ea\u91cc\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u7b2c\u4e8c\u6b65\uff1a\u5224\u65ad\u8be5\u5b9e\u4f53\u5728CRS\u4e0b\u5c5e\u4e8e\u54ea\u79cd\u7c7b\u578b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636eIRAS\u76ee\u524d\u7684CRS\u89c4\u5219\uff0c\u5b9e\u4f53\u7684self-certification\u9700\u8981\u63d0\u4f9b\u5b9e\u4f53\u81ea\u8eab\u6240\u6709\u7a0e\u52a1\u5c45\u6c11\u6240\u5728\u5730\u53ca\u5176CRS\u5b9e\u4f53\u7c7b\u522b\u3002\u4e3b\u8981\u5206\u7c7b\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u91d1\u878d\u673a\u6784\uff08Financial Institution\uff0cFI\uff09<\/li>\n\n\n\n<li>\u4e3b\u52a8\u975e\u91d1\u878d\u5b9e\u4f53\uff08Active Non-Financial Entity\uff0cActive NFE\uff09\u2014\u2014\u5982\u4e3b\u8981\u4ece\u4e8b\u5b9e\u9645\u5546\u4e1a\u7ecf\u8425\u7684\u516c\u53f8<\/li>\n\n\n\n<li>\u88ab\u52a8\u975e\u91d1\u878d\u5b9e\u4f53\uff08Passive Non-Financial Entity\uff0cPassive NFE\uff09\u2014\u2014\u5982\u63a7\u80a1\u516c\u53f8\u3001\u6295\u8d44\u578b\u5b9e\u4f53\u7b49<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u7b2c\u4e09\u6b65\uff1a\u4ec5\u5728\u7279\u5b9a\u60c5\u51b5\u4e0b\u624d\u8fdb\u884c\u7a7f\u900f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53ea\u6709\u5f53\u8be5\u5b9e\u4f53\u88ab\u8ba4\u5b9a\u4e3aPassive NFE\u65f6\uff0c\u624d\u9700\u8981\u8fdb\u4e00\u6b65\u8bc6\u522b\u80cc\u540e\u7684Controlling Persons\uff08\u63a7\u5236\u4eba\uff09\uff0c\u5e76\u8981\u6c42\u63d0\u4f9b\u8fd9\u4e9b\u63a7\u5236\u4eba\u7684\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u4fe1\u606f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c\u516c\u53f8\u8d26\u6237\u7684CRS\u5206\u6790\u8def\u5f84\u662f\uff1a<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9e\u4f53\u7a0e\u52a1\u5c45\u6c11\u6240\u5728\u5730\u2192 \u5b9e\u4f53\u5728CRS\u4e0b\u7684\u5206\u7c7b\uff08FI \/ Active NFE \/ Passive NFE\uff09\u2192 \u5982\u5c5ePassive NFE\uff0c\u8bc6\u522bControlling Persons\u53ca\u5176\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u4e0d\u662f\uff1a&#8221;\u8001\u677f\u5728\u54ea\u91cc\uff0c\u8d26\u6237\u5c31\u62a5\u54ea\u91cc\u3002&#8221;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#82c044\" class=\"has-inline-color\">\u516d\u3001\u5bb6\u65cf\u529e\u516c\u5ba4\u67b6\u6784\uff1a\u9700\u8981\u5206\u5c42\u9010\u7ea7\u5206\u6790<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bb6\u65cf\u529e\u516c\u5ba4\u662f\u53e6\u4e00\u4e2a\u5bb9\u6613\u88ab\u7b80\u5316\u7684\u6982\u5ff5\u3002\u73b0\u5b9e\u4e2d\uff0c\u4e00\u4e2a\u6240\u8c13\u7684&#8221;\u65b0\u52a0\u5761\u5bb6\u65cf\u529e\u516c\u5ba4&#8221;\uff0c\u5f80\u5f80\u5e76\u4e0d\u662f\u5355\u4e00\u6cd5\u5f8b\u4e3b\u4f53\uff0c\u800c\u662f\u7531\u591a\u4e2a\u5c42\u7ea7\u7684\u5b9e\u4f53\u6784\u6210\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4e2a\u5178\u578b\u7684\u67b6\u6784\u53ef\u80fd\u540c\u65f6\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5bb6\u65cf\u6210\u5458\u4e2a\u4eba<\/li>\n\n\n\n<li>\u6301\u80a1\u516c\u53f8\uff08Holding Company\uff09\u6216\u4fe1\u6258\uff08Trust\uff09<\/li>\n\n\n\n<li>\u57fa\u91d1\u6216\u53ef\u53d8\u8d44\u672c\u516c\u53f8\uff08VCC\uff09<\/li>\n\n\n\n<li>\u5355\u4e00\u5bb6\u65cf\u529e\u516c\u5ba4\u7ba1\u7406\u516c\u53f8\uff08SFO Management Company\uff09<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0a\u6bcf\u4e00\u5c42\u5b9e\u4f53\uff0c\u5728CRS\u4e0b\u90fd\u9700\u8981\u72ec\u7acb\u5224\u65ad\uff0c\u4e0d\u80fd\u7528\u5176\u4e2d\u4e00\u5c42\u7684\u7ed3\u8bba\u4ee3\u66ff\u5176\u4ed6\u5c42\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5404\u5c42\u7684\u5224\u65ad\u8981\u70b9<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5bb6\u65cf\u6210\u5458\u4e2a\u4eba\uff1a\u5224\u65ad\u4e2a\u4eba\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\uff0c\u9002\u7528\u7b2c\u4e00\u5c42\u7684\u5206\u6790\u903b\u8f91<\/li>\n\n\n\n<li>SFO\u7ba1\u7406\u516c\u53f8\uff1a\u5224\u65adcorporate tax residence\uff08\u770bcontrol and management\uff09\uff0c\u540c\u65f6\u5224\u65ad\u5176CRS\u5b9e\u4f53\u5206\u7c7b<\/li>\n\n\n\n<li>VCC\u6216\u57fa\u91d1\uff1a\u5728\u65b0\u52a0\u5761\u7a0e\u52a1\u4e0a\uff0cVCC\u88ab\u89c6\u4e3a\u516c\u53f8\u5904\u7406\uff0c\u5176\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u540c\u6837\u53d6\u51b3\u4e8econtrol and management\u3002\u5bf9\u4e8e\u4f1e\u5f62VCC\uff08Umbrella VCC\uff09\uff0c\u5404\u5b50\u57fa\u91d1\u7684\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u5728\u4f1e\u5f62VCC\u5c42\u9762\u786e\u5b9a<\/li>\n\n\n\n<li>\u6301\u80a1\u516c\u53f8\u6216\u5176\u4ed6\u6295\u8d44\u8f7d\u4f53\uff1a\u8fd8\u53ef\u80fd\u6d89\u53caActive NFE\u6216Passive NFE\u7684\u5206\u7c7b\u5224\u65ad\uff0c\u4ee5\u53ca\u662f\u5426\u9700\u8981\u7a7f\u900f\u8bc6\u522b\u63a7\u5236\u4eba<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0c&#8221;\u6211\u5728\u65b0\u52a0\u5761\u6709\u4e00\u4e2a\u5bb6\u65cf\u529e\u516c\u5ba4&#8221;\uff0c\u672c\u8eab\u5e76\u4e0d\u80fd\u76f4\u63a5\u56de\u7b54\u6574\u4e2a\u67b6\u6784\u7684CRS\u7533\u62a5\u903b\u8f91\u3002\u66f4\u5b8c\u6574\u7684\u95ee\u9898\u5e94\u8be5\u662f\uff1a\u54ea\u4e00\u4e2a\u4e3b\u4f53\u62e5\u6709\u8fd9\u4e2a\u8d26\u6237\uff1f\u8fd9\u4e2a\u4e3b\u4f53\u5728\u54ea\u91cc\u6784\u6210\u7a0e\u52a1\u5c45\u6c11\uff1f\u5b83\u5728CRS\u4e0b\u5c5e\u4e8e\u54ea\u79cd\u5b9e\u4f53\u5206\u7c7b\uff1f\u662f\u5426\u9700\u8981\u8fdb\u4e00\u6b65\u7a7f\u900f\u8bc6\u522b\u63a7\u5236\u4eba\uff1f\u5982\u679c\u9700\u8981\u7a7f\u900f\uff0c\u8fd9\u4e9b\u4e2a\u4eba\u5206\u522b\u5728\u54ea\u91cc\u6784\u6210\u7a0e\u52a1\u5c45\u6c11\uff1f\u6bcf\u4e00\u5c42\u9700\u8981\u5206\u522b\u5224\u65ad\uff0c\u4e0d\u80fd\u8df3\u6b65\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#82c044\" class=\"has-inline-color\">\u4e03\u3001CRS\u7533\u62a5 \u2260 \u6700\u7ec8\u7a0e\u52a1\u8d23\u4efb<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u4e00\u70b9\u5728\u5b9e\u52a1\u4e2d\u7ecf\u5e38\u88ab\u6df7\u6dc6\uff0c\u503c\u5f97\u5355\u72ec\u8bf4\u6e05\u695a\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u4e2a\u4eba\u7684\u91d1\u878d\u8d26\u6237\u4fe1\u606f\u88ab\u4ea4\u6362\u5230\u67d0\u4e2a\u56fd\u5bb6\uff0c\u5e76\u4e0d\u76f4\u63a5\u610f\u5473\u7740\u8be5\u56fd\u5bf9\u8d26\u6237\u4e2d\u7684\u6240\u6709\u8d44\u4ea7\u6216\u6536\u5165\u62e5\u6709\u5f81\u7a0e\u6743\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">CRS\u89e3\u51b3\u7684\u9996\u5148\u662f\u4fe1\u606f\u900f\u660e\u5ea6\u548c\u7a0e\u52a1\u5408\u89c4\u95ee\u9898\uff0c\u800c\u4e0d\u662f\u76f4\u63a5\u51b3\u5b9a\u6700\u7ec8\u7a0e\u8d1f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5982\u679c\u4e00\u4e2a\u4eba\u540c\u65f6\u6309\u7167\u4e24\u4e2a\u56fd\u5bb6\u7684\u56fd\u5185\u6cd5\u6784\u6210\u7a0e\u52a1\u5c45\u6c11\uff0c\u800c\u4e24\u56fd\u4e4b\u95f4\u5b58\u5728\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08Double Tax Agreement\uff0cDTA\uff09\uff0c\u8fd8\u9700\u8981\u8fdb\u4e00\u6b65\u5206\u6790\u7a0e\u6536\u534f\u5b9a\u4e2d\u7684\u5c45\u6c11\u6761\u6b3e\uff08resident article\uff09\u3001tie-breaker rules\u7684\u9002\u7528\uff0c\u4ee5\u53ca\u4e0d\u540c\u7c7b\u522b\u6536\u5165\u5728\u4e24\u56fd\u95f4\u7684\u5f81\u7a0e\u6743\u5206\u914d\u548c\u5916\u56fd\u7a0e\u6536\u62b5\u514d\u673a\u5236\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9700\u8981\u660e\u786e\u533a\u5206\u7684\u662f\uff1a<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u6982\u5ff5<\/strong><\/th><th><strong>\u542b\u4e49<\/strong><\/th><th><strong>\u51b3\u5b9a\u56e0\u7d20<\/strong><\/th><\/tr><\/thead><tbody><tr><td>CRS reporting\uff08\u7533\u62a5\u8303\u56f4\uff09<\/td><td>\u8d26\u6237\u4fe1\u606f\u88ab\u4ea4\u6362\u81f3\u54ea\u4e9b\u56fd\u5bb6<\/td><td>\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd + \u5b9e\u4f53\u5206\u7c7b<\/td><\/tr><tr><td>Tax liability\uff08\u7a0e\u52a1\u8d23\u4efb\uff09<\/td><td>\u5b9e\u9645\u9700\u8981\u5728\u54ea\u91cc\u7f34\u7eb3\u4ec0\u4e48\u7a0e<\/td><td>\u5404\u56fd\u56fd\u5185\u7a0e\u6cd5 + \u7a0e\u6536\u534f\u5b9a<\/td><\/tr><tr><td>DTA treaty residence<\/td><td>\u5728\u7a0e\u6536\u534f\u5b9a\u6846\u67b6\u4e0b\u88ab\u8ba4\u5b9a\u4e3a\u54ea\u56fd\u5c45\u6c11<\/td><td>\u534f\u5b9a\u6761\u6b3e\uff0c\u4e0eCRS self-certification\u662f\u4e24\u4e2a\u72ec\u7acb\u95ee\u9898<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Amended CRS\u751f\u6548\u540e\uff0c\u6700\u503c\u5f97\u91cd\u65b0\u7406\u89e3\u7684\u4e00\u70b9\u6b63\u662f\uff1aDTA\u4e0b\u7684treaty residence\uff0c\u4e0d\u80fd\u7b80\u5355\u7b49\u540c\u4e8eCRS self-certification\u53ea\u9700\u8981\u586b\u5199\u4e00\u4e2a\u56fd\u5bb6\u3002\u4e24\u8005\u9002\u7528\u4e8e\u4e0d\u540c\u7684\u573a\u666f\uff0c\u4e0d\u80fd\u4e92\u76f8\u66ff\u4ee3\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#82c044\" class=\"has-inline-color\">\u516b\u3001CRS 2.0\u4e4b\u540e\uff0c\u503c\u5f97\u6838\u5bf9\u7684\u51e0\u4e2a\u7ef4\u5ea6<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u5df2\u7ecf\u5728\u65b0\u52a0\u5761\u5de5\u4f5c\u3001\u7ecf\u8425\u4f01\u4e1a\u6216\u8bbe\u7acb\u5bb6\u65cf\u529e\u516c\u5ba4\u7684\u4eba\u6765\u8bf4\uff0cCRS 2.0\u63d0\u4f9b\u4e86\u4e00\u4e2a\u68b3\u7406\u8de8\u5883\u7ed3\u6784\u7684\u673a\u4f1a\uff0c\u4e0d\u9700\u8981\u7d27\u5f20\uff0c\u4f46\u503c\u5f97\u8ba4\u771f\u5bf9\u7167\u3002\u53ef\u4ee5\u4ece\u4ee5\u4e0b\u51e0\u4e2a\u7ef4\u5ea6\u9010\u5c42\u68c0\u67e5\uff1a<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u4e2a\u4eba\u5c42\u9762<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5b9e\u9645\u5728\u54ea\u91cc\u5de5\u4f5c\u548c\u751f\u6d3b\uff1f\u662f\u5426\u5728\u5176\u4ed6\u56fd\u5bb6\u540c\u6837\u6784\u6210\u7a0e\u52a1\u5c45\u6c11\uff1f\u73b0\u6709\u7684\u7a0e\u52a1\u5c45\u6c11\u7533\u62a5\u4e0e\u771f\u5b9e\u60c5\u51b5\u662f\u5426\u4e00\u81f4\uff1f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u516c\u53f8\u5c42\u9762<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u65b0\u52a0\u5761\u516c\u53f8\u3001\u6301\u80a1\u516c\u53f8\u6216\u6295\u8d44\u516c\u53f8\u662f\u5426\u771f\u6b63\u5f62\u6210\u4e86\u76f8\u5e94\u7684control and management\uff1f\u91cd\u8981\u51b3\u7b56\u662f\u5426\u786e\u5b9e\u5728\u65b0\u52a0\u5761\u4f5c\u51fa\uff1f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5b9e\u4f53\u5206\u7c7b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u516c\u53f8\u3001\u57fa\u91d1\u3001VCC\u3001\u4fe1\u6258\u6216\u5176\u4ed6\u6295\u8d44\u8f7d\u4f53\uff0c\u5728CRS\u4e0b\u5206\u522b\u5c5e\u4e8e\u4ec0\u4e48\u7c7b\u522b\uff08FI \/ Active NFE \/ Passive NFE\uff09\uff1fself-certification\u7684\u586b\u5199\u662f\u5426\u51c6\u786e\u53cd\u6620\u4e86\u8fd9\u4e00\u5206\u7c7b\uff1f<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u91d1\u878d\u673a\u6784\u7559\u5b58\u8d44\u6599<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u540c\u94f6\u884c\u3001\u5238\u5546\u53ca\u5176\u4ed6\u91d1\u878d\u673a\u6784\u6240\u4fdd\u5b58\u7684\u7a0e\u52a1\u5c45\u6c11\u4fe1\u606f\u548cCRS self-certification\uff0c\u662f\u5426\u4e0e\u76ee\u524d\u5b9e\u9645\u60c5\u51b5\u4e00\u81f4\uff1fAmended CRS\u751f\u6548\u540e\uff0c\u91d1\u878d\u673a\u6784\u6709\u6743\u8981\u6c42\u5ba2\u6237\u63d0\u4f9b\u8fdb\u4e00\u6b65\u8d44\u6599\uff0c\u9a8c\u8bc1self-certification\u7684\u5408\u7406\u6027\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u63a7\u5236\u4eba\u4fe1\u606f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u67b6\u6784\u4e2d\u5982\u679c\u5b58\u5728Passive NFE\u6216\u5176\u4ed6\u9700\u8981\u7a7f\u900f\u7684\u5b9e\u4f53\uff0cControlling Persons\u7684\u8d44\u6599\u548c\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u662f\u5426\u5df2\u7ecf\u6b63\u786e\u8bb0\u5f55\uff1f<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">IRAS\u76ee\u524d\u8981\u6c42\uff1a\u4e2a\u4ebaCRS self-certification\u9700\u586b\u5199\u6240\u6709\u7a0e\u52a1\u5c45\u6c11\u6240\u5728\u5730\u53ca\u5bf9\u5e94\u7a0e\u53f7\uff1b\u5b9e\u4f53\u8fd8\u9700\u7533\u62a5\u81ea\u8eabCRS\u5206\u7c7b\uff0c\u5e76\u5728\u5c5e\u4e8ePassive NFE\u7684\u60c5\u51b5\u4e0b\u62ab\u9732\u76f8\u5173Controlling Persons\u7684\u7a0e\u52a1\u5c45\u6c11\u4fe1\u606f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#82c044\" class=\"has-inline-color\">\u4e5d\u3001\u65b0\u52a0\u5761\u7684\u8eab\u4efd\u548c\u67b6\u6784\uff0c\u8fd8\u6709\u4ef7\u503c\u5417<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5f53\u7136\u6709\u3002CRS 2.0\u5e76\u4e0d\u662f\u5728\u5426\u5b9a\u8eab\u4efd\u89c4\u5212\u6216\u8de8\u5883\u67b6\u6784\u7684\u610f\u4e49\uff0c\u5b83\u8981\u6c42\u7684\u662f\u4e00\u81f4\u6027\u548c\u53ef\u89e3\u91ca\u6027\uff0c\u800c\u4e0d\u662f\u8981\u6d88\u9664\u5408\u6cd5\u7684\u591a\u5730\u7ecf\u8425\u5b89\u6392\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u771f\u6b63\u628a\u5de5\u4f5c\u3001\u751f\u6d3b\u3001\u4f01\u4e1a\u7ecf\u8425\u548c\u8d44\u4ea7\u7ba1\u7406\u9010\u6b65\u8fc1\u79fb\u5230\u65b0\u52a0\u5761\u7684\u4eba\u800c\u8a00\uff0cEP\u3001\u5b9e\u9645\u5c45\u4f4f\u3001\u5c31\u4e1a\u8bb0\u5f55\u3001\u516c\u53f8\u8fd0\u8425\u6d3b\u52a8\u548c\u5bb6\u5ead\u5b89\u6392\uff0c\u53ef\u4ee5\u5171\u540c\u5f62\u6210\u66f4\u52a0\u5b8c\u6574\u7684\u65b0\u52a0\u5761\u4e2a\u4eba\u7a0e\u52a1\u5c45\u6c11\u57fa\u7840\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u6837\uff0c\u5bf9\u4e8e\u4f01\u4e1a\u548c\u5bb6\u65cf\u529e\u516c\u5ba4\uff0c\u5982\u679c\u6218\u7565\u51b3\u7b56\u3001\u7ba1\u7406\u56e2\u961f\u548c\u5b9e\u9645\u7ecf\u8425\u771f\u6b63\u4f4d\u4e8e\u65b0\u52a0\u5761\uff0c\u4e5f\u80fd\u591f\u5f62\u6210\u66f4\u52a0\u6e05\u6670\u7684corporate tax residence\u548c\u5546\u4e1a\u5b9e\u8d28\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56e0\u6b64\uff0cCRS 2.0\u4e4b\u540e\uff0c\u597d\u7684\u8de8\u5883\u67b6\u6784\u5e76\u4e0d\u662f\u8ba9\u6240\u6709\u8d26\u6237&#8221;\u53ea\u62a5\u4e00\u4e2a\u5730\u65b9&#8221;\uff0c\u800c\u662f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e2a\u4eba\u6709\u4e2a\u4eba\u7684\u7a0e\u52a1\u5c45\u6c11\u903b\u8f91\uff0c\u5e76\u6709\u5b9e\u8d28\u652f\u6491<\/li>\n\n\n\n<li>\u516c\u53f8\u6709\u516c\u53f8\u7684\u7a0e\u52a1\u5c45\u6c11\u903b\u8f91\uff0c\u5e76\u6709control and management\u7684\u5b9e\u8d28<\/li>\n\n\n\n<li>\u57fa\u91d1\u3001\u5bb6\u529e\u7b49\u6295\u8d44\u8f7d\u4f53\u6709\u5404\u81ea\u7684CRS\u5b9e\u4f53\u5206\u7c7b\u903b\u8f91<\/li>\n\n\n\n<li>\u4e0d\u540c\u5c42\u7ea7\u6309\u7167\u9002\u7528\u89c4\u5219\u8fdb\u884c\u7533\u62a5\uff0c\u76f8\u4e92\u4e4b\u95f4\u80fd\u591f\u5408\u7406\u8854\u63a5<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u53ef\u80fd\u624d\u662fCRS 2.0\u771f\u6b63\u503c\u5f97\u5173\u6ce8\u7684\u5730\u65b9\u2014\u2014\u4e0d\u662f\u5982\u4f55\u51cf\u5c11\u7533\u62a5\uff0c\u800c\u662f\u786e\u4fdd\u7533\u62a5\u903b\u8f91\u548c\u6574\u4f53\u67b6\u6784\u4e4b\u95f4\u6709\u5b8c\u6574\u3001\u4e00\u81f4\u3001\u80fd\u591f\u81ea\u6d3d\u7684\u89e3\u91ca\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#82c044\" class=\"has-inline-color\">\u5e38\u89c1\u95ee\u9898<\/mark><\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6211\u6709\u65b0\u52a0\u5761EP\uff0c\u662f\u5426\u53ea\u9700\u8981\u6309\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u7533\u62a5CRS\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">EP\u672c\u8eab\u662f\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u7684\u91cd\u8981\u4f9d\u636e\uff0c\u4f46\u5b83\u53ea\u80fd\u56de\u7b54&#8221;\u6211\u662f\u5426\u6784\u6210\u65b0\u52a0\u5761\u7a0e\u52a1\u5c45\u6c11&#8221;\uff0c\u65e0\u6cd5\u81ea\u52a8\u6392\u9664\u4f60\u662f\u5426\u540c\u65f6\u6784\u6210\u5176\u4ed6\u56fd\u5bb6\u7684\u7a0e\u52a1\u5c45\u6c11\u3002\u5982\u679c\u4f60\u540c\u65f6\u6309\u7167\u5176\u4ed6\u56fd\u5bb6\u7684\u56fd\u5185\u6cd5\u4e5f\u88ab\u8ba4\u5b9a\u4e3a\u8be5\u56fd\u7a0e\u52a1\u5c45\u6c11\uff0c\u5728Amended CRS\u4e0b\u539f\u5219\u4e0a\u9700\u8981\u540c\u65f6\u7533\u62a5\u6240\u6709\u76f8\u5173\u53f8\u6cd5\u7ba1\u8f96\u533a\uff0c\u800c\u4e0d\u80fd\u4ec5\u586b\u5199\u65b0\u52a0\u5761\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5982\u679c\u6211\u5728\u7a0e\u6536\u534f\u5b9a\u4e0b\u5df2\u7ecf\u88ab\u8ba4\u5b9a\u4e3a\u65b0\u52a0\u5761\u5c45\u6c11\uff0c\u662f\u5426\u5c31\u53ea\u62a5\u65b0\u52a0\u5761\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u4e00\u5b9a\u3002\u7a0e\u6536\u534f\u5b9a\u4e0b\u7684treaty residence\u7528\u4e8e\u89e3\u51b3\u5728\u534f\u5b9a\u6846\u67b6\u5185\u7684\u7a0e\u6536\u6743\u5206\u914d\u95ee\u9898\uff0c\u800cCRS self-certification\u4e0b\u7684\u7a0e\u52a1\u5c45\u6c11\u7533\u62a5\u662f\u72ec\u7acb\u7684\u5408\u89c4\u8981\u6c42\u3002Amended CRS\u660e\u786e\u6307\u51fa\uff0c\u4e0d\u80fd\u4f9d\u8d56\u7a0e\u6536\u534f\u5b9atie-breaker rules\u6765\u538b\u7f29CRS\u7533\u62a5\u8303\u56f4\u3002\u5177\u4f53\u5982\u4f55\u5904\u7406\uff0c\u9700\u8981\u7ed3\u5408\u5404\u65b9\u6cd5\u5f8b\u6846\u67b6\u72ec\u7acb\u5206\u6790\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6211\u7684\u65b0\u52a0\u5761\u516c\u53f8\u6301\u6709\u5883\u5916\u6295\u8d44\uff0c\u516c\u53f8\u8d26\u6237\u7684CRS\u4fe1\u606f\u4f1a\u62a5\u5230\u54ea\u91cc\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u53d6\u51b3\u4e8e\u4e09\u4e2a\u6b65\u9aa4\u7684\u5206\u6790\uff1a\u516c\u53f8\u81ea\u8eab\u7684\u7a0e\u52a1\u5c45\u6c11\u6240\u5728\u5730\uff1b\u516c\u53f8\u5728CRS\u4e0b\u5c5e\u4e8e\u54ea\u79cd\u5b9e\u4f53\u7c7b\u522b\uff08Active NFE\u8fd8\u662fPassive NFE\uff09\uff1b\u5982\u679c\u5c5e\u4e8ePassive NFE\uff0c\u80cc\u540eControlling Persons\u7684\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u3002\u4e0d\u80fd\u7b80\u5355\u4ee5\u80a1\u4e1c\u6240\u5728\u5730\u4ee3\u66ff\u516c\u53f8\u8d26\u6237\u7684CRS\u7533\u62a5\u903b\u8f91\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>VCC\u5728CRS\u4e0b\u5982\u4f55\u5904\u7406\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u65b0\u52a0\u5761\u7a0e\u52a1\u4e0a\uff0cVCC\u88ab\u89c6\u4e3a\u516c\u53f8\uff0c\u5176\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u540c\u6837\u53d6\u51b3\u4e8econtrol and management\u662f\u5426\u5728\u65b0\u52a0\u5761\u8fdb\u884c\u3002\u5bf9\u4e8e\u4f1e\u5f62VCC\uff08Umbrella VCC\uff09\uff0c\u5404\u5b50\u57fa\u91d1\u7684\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u5728\u4f1e\u5f62VCC\u5c42\u9762\u7edf\u4e00\u786e\u5b9a\u3002VCC\u6301\u6709\u7684\u91d1\u878d\u8d26\u6237\u8fd8\u9700\u8981\u8fdb\u4e00\u6b65\u5224\u65ad\u5176CRS\u5b9e\u4f53\u5206\u7c7b\uff0c\u4ee5\u786e\u5b9a\u662f\u5426\u9700\u8981\u7a7f\u900f\u8bc6\u522b\u63a7\u5236\u4eba\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5bb6\u65cf\u529e\u516c\u5ba4\u7684SFO\u7ba1\u7406\u516c\u53f8\uff0c\u5b83\u7684CRS\u4e49\u52a1\u662f\u4ec0\u4e48\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">SFO\u7ba1\u7406\u516c\u53f8\u9996\u5148\u9700\u8981\u5224\u65ad\u5176corporate tax residence\uff08\u770bcontrol and management\uff09\uff0c\u7136\u540e\u5224\u65ad\u5176CRS\u5b9e\u4f53\u5206\u7c7b\u3002\u5982\u679cSFO\u7ba1\u7406\u516c\u53f8\u672c\u8eab\u6784\u6210\u91d1\u878d\u673a\u6784\uff08Financial Institution\uff09\uff0c\u5219\u987b\u627f\u62c5CRS\u9879\u4e0b\u7684\u5c3d\u8c03\u548c\u7533\u62a5\u4e49\u52a1\uff1b\u5982\u679c\u88ab\u8ba4\u5b9a\u4e3aActive NFE\uff0c\u5219\u901a\u5e38\u53ea\u9700\u63d0\u4f9b\u81ea\u8eab\u7a0e\u52a1\u5c45\u6c11\u4fe1\u606f\uff0c\u65e0\u9700\u7a7f\u900f\u8bc6\u522b\u63a7\u5236\u4eba\u3002\u5177\u4f53\u5206\u7c7b\u53d6\u51b3\u4e8eSFO\u7684\u5b9e\u9645\u4e1a\u52a1\u6027\u8d28\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>CRS\u4fe1\u606f\u88ab\u4ea4\u6362\u5230\u67d0\u4e2a\u56fd\u5bb6\uff0c\u662f\u5426\u610f\u5473\u7740\u6211\u9700\u8981\u5728\u90a3\u4e2a\u56fd\u5bb6\u7f34\u7a0e\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e0d\u662f\u76f4\u63a5\u7684\u56e0\u679c\u5173\u7cfb\u3002CRS\u89e3\u51b3\u7684\u662f\u4fe1\u606f\u900f\u660e\u5ea6\u95ee\u9898\uff0c\u4e0d\u76f4\u63a5\u51b3\u5b9a\u7a0e\u52a1\u8d23\u4efb\u3002\u8d26\u6237\u4fe1\u606f\u88ab\u4ea4\u6362\u5230\u67d0\u4e2a\u56fd\u5bb6\uff0c\u610f\u5473\u7740\u8be5\u56fd\u7a0e\u52a1\u673a\u5173\u53ef\u4ee5\u770b\u5230\u8fd9\u4e9b\u4fe1\u606f\uff1b\u4f46\u8be5\u56fd\u662f\u5426\u5bf9\u76f8\u5173\u6536\u5165\u6216\u8d44\u4ea7\u62e5\u6709\u5f81\u7a0e\u6743\uff0c\u53d6\u51b3\u4e8e\u8be5\u56fd\u56fd\u5185\u7a0e\u6cd5\u548c\u76f8\u5173\u7a0e\u6536\u534f\u5b9a\u7684\u5177\u4f53\u6761\u6b3e\uff0c\u9700\u8981\u5355\u72ec\u5206\u6790\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Amended CRS\u4f55\u65f6\u5f00\u59cb\u5f71\u54cd\u6211\u4e0e\u94f6\u884c\u7684\u5f80\u6765\uff1f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6839\u636eIRAS\u5b89\u6392\uff0cAmended CRS\u76f8\u5173\u8981\u6c42\u4e8e2027\u5e741\u67081\u65e5\u8d77\u5728\u65b0\u52a0\u5761\u6b63\u5f0f\u751f\u6548\u3002\u8fd9\u610f\u5473\u77402027\u5e74\u8d77\uff0c\u94f6\u884c\u548c\u5176\u4ed6\u91d1\u878d\u673a\u6784\u5c06\u6309\u65b0\u89c4\u5f00\u5c55\u5ba2\u6237\u5c3d\u8c03\uff0c\u5e76\u53ef\u80fd\u8981\u6c42\u5ba2\u6237\u66f4\u65b0\u6216\u8865\u5145self-certification\u8d44\u6599\u3002\u5ba2\u6237\u57282027\u5e74\u4e4b\u524d\u4e0e\u94f6\u884c\u6838\u5bf9\u5e76\u66f4\u65b0\u7a0e\u52a1\u5c45\u6c11\u4fe1\u606f\uff0c\u53ef\u4ee5\u907f\u514d\u5728\u91d1\u878d\u673a\u6784\u8981\u6c42\u65f6\u88ab\u52a8\u8865\u5145\u6587\u4ef6\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#82c044\" class=\"has-inline-color\">\u5173\u4e8e\u4f5c\u8005<\/mark><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b80\u5ba2\u5b89\u5fb7\u68ee\uff08Jenga Anderson Global Singapore\uff09\u8de8\u5883\u7a0e\u52a1\u4e0e\u67b6\u6784\u56e2\u961f\uff0c\u957f\u671f\u670d\u52a1\u8de8\u5883\u4f01\u4e1a\u5bb6\u53ca\u9ad8\u51c0\u503c\u5bb6\u5ead\uff0c\u534f\u52a9\u5ba2\u6237\u5904\u7406\u65b0\u52a0\u5761\u4e2a\u4eba\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u6838\u67e5\u3001\u4f01\u4e1a\u53ca\u6295\u8d44\u67b6\u6784\u68b3\u7406\u3001\u5bb6\u65cf\u529e\u516c\u5ba4CRS\u5408\u89c4\uff0c\u4ee5\u53ca\u5f00\u66fc\u3001BVI\u7b49\u79bb\u5cb8\u67b6\u6784\u7684\u8bbe\u7acb\u548c\u6301\u7eed\u5408\u89c4\u5b89\u6392\u3002\u7b80\u5ba2\u5b89\u5fb7\u68ee\u6301\u6709ACRA\u516c\u53f8\u670d\u52a1\u63d0\u4f9b\u5546\uff08CSP\uff09\u724c\u7167\u3001MOM\u96c7\u4f63\u4ee3\u7406\uff08EA\uff09\u724c\u7167\uff0c\u56e2\u961f\u5177\u5907CPA\u3001\u8ba4\u8bc1\u7a0e\u52a1\u987e\u95ee\u53ca\u57fa\u91d1\u884c\u653f\u8d44\u8d28\u3002\u6bcd\u516c\u53f8Anderson Global\u5728\u5168\u7403\u8bbe\u670915\u4e2a\u529e\u516c\u5ba4\uff0c\u6267\u4e1a\u5386\u53f223\u5e74\uff0c\u4ee5100%\u5185\u90e8\u56e2\u961f\u6267\u884c\u4e3a\u539f\u5219\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6301\u6709\u65b0\u52a0\u5761EP\u3001\u8de8\u5883\u516c\u53f8\u6216\u5bb6\u65cf\u529e\u516c\u5ba4\u67b6\u6784\uff0c\u5e0c\u671b\u5728Amended CRS\u751f\u6548\u524d\u5bf9\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u53caCRS\u7533\u62a5\u903b\u8f91\u505a\u4e00\u6b21\u7cfb\u7edf\u68b3\u7406\uff1f\u6b22\u8fce\u4e0e\u6211\u4eec\u7684\u56e2\u961f\u8054\u7cfb\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u514d\u8d23\u58f0\u660e\uff1a\u672c\u6587\u4e3a\u4e00\u822c\u6027\u4fe1\u606f\uff0c\u4e0d\u6784\u6210\u6cd5\u5f8b\u3001\u7a0e\u52a1\u6216\u6295\u8d44\u5efa\u8bae\u3002\u6587\u4e2d\u6d89\u53ca\u7684CRS\u89c4\u5219\u53ca\u7a0e\u52a1\u5c45\u6c11\u5224\u65ad\u5177\u6709\u4e00\u822c\u6027\uff0c\u4e0d\u9488\u5bf9\u4efb\u4f55\u4e2a\u4eba\u6216\u5b9e\u4f53\u7684\u5177\u4f53\u60c5\u51b5\u3002\u5177\u4f53\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u8ba4\u5b9a\u3001CRS\u5b9e\u4f53\u5206\u7c7b\u53ca\u7a0e\u52a1\u540e\u679c\uff0c\u5e94\u7ed3\u5408\u76f8\u5173\u53f8\u6cd5\u7ba1\u8f96\u533a\u89c4\u5219\u53ca\u5b9e\u9645\u60c5\u51b5\u72ec\u7acb\u8bc4\u4f30\uff0c\u5e76\u54a8\u8be2\u5177\u5907\u76f8\u5173\u53f8\u6cd5\u7ba1\u8f96\u533a\u6267\u4e1a\u8d44\u8d28\u7684\u6cd5\u5f8b\u548c\u7a0e\u52a1\u987e\u95ee\u3002<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u53c2\u8003\u8d44\u6599<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u65b0\u52a0\u5761\u7a0e\u52a1\u5c40\uff08IRAS\uff09\uff1aCommon Reporting Standard\uff08CRS\uff09\u2014\u2014\u9002\u7528\u6307\u5f15\uff08iras.gov.sg\uff09<\/li>\n\n\n\n<li>OECD\uff1aStandard for Automatic Exchange of Financial Account Information in Tax Matters\uff08Amended CRS\uff0c2023\u5e74\u4fee\u8ba2\u7248\uff09<\/li>\n\n\n\n<li>IRAS\uff1a\u65b0\u52a0\u5761CRS\u5b9e\u65bd\u5b89\u6392\u2014\u2014Amended CRS 2027\u5e74\u751f\u6548\u30012028\u5e74\u8d77\u4fe1\u606f\u4ea4\u6362<\/li>\n\n\n\n<li>OECD\uff1aCrypto-Asset Reporting Framework\uff08CARF\uff09\u6846\u67b6\u6587\u4ef6<\/li>\n\n\n\n<li>\u7b80\u5ba2\u5b89\u5fb7\u68ee\uff1a\u300a\u5bb6\u65cf\u529e\u516c\u5ba4\u4e3a\u4ec0\u4e48\u5f00\u59cb\u7528VCC\uff1a\u7ed3\u6784\u3001\u7a0e\u52a1\u4e0e\u8fc1\u518c\u8def\u5f84\u89e3\u8bfb\u300b<\/li>\n\n\n\n<li>\u7b80\u5ba2\u5b89\u5fb7\u68ee\uff1a\u300a\u8de8\u5883\u521b\u59cb\u4eba\u62ff\u5230Term Sheet\u4e4b\u540e\uff1a\u65b0\u52a0\u5761\u67b6\u6784\u7684\u516d\u4e2a\u5bb9\u6613\u51fa\u9519\u7684\u5730\u65b9\u300b<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;\u6709\u4e86\u65b0\u52a0\u5761\u8eab\u4efd\uff0c\u6d77\u5916\u8d26\u6237\u662f\u4e0d\u662f\u5c31\u53ea\u6309\u65b0\u52a0\u5761\u7533\u62a5\uff1f&#8221; \u8fd9\u662f\u8de8\u5883\u4f01\u4e1a\u5bb6\u5728CRS\u95ee\u9898\u4e0a\u95ee\u5f97 [&hellip;]<\/p>\n","protected":false},"author":279365545,"featured_media":2798,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"jetpack_seo_schema_type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_wpcom_ai_launchpad_first_post":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false,"_jenga_seo_title":"","_jenga_seo_description":"","_jenga_social_title":"","_jenga_social_description":"","_jenga_social_image_id":0},"categories":[1559],"tags":[1707,1701,1702,1706,1708,1705,1704,1703],"class_list":["post-2792","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-market-insights","tag-amended-crs-2027","tag-crs-2-0","tag-epcrs","tag-iras-crs","tag-vcc","tag-1705","tag-crs","tag-1703"],"acf":[],"jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/phbNHx-J2","jetpack-related-posts":[{"id":2801,"url":"https:\/\/jengacorp.com\/2026\/09\/24\/crs-2-0%e6%96%b0%e8%a7%842027%e5%b9%b4%e7%94%9f%e6%95%88%ef%bc%9aep%e6%8c%81%e6%9c%89%e4%ba%ba%e3%80%81%e6%96%b0%e5%8a%a0%e5%9d%a1%e5%85%ac%e5%8f%b8%e4%b8%8e%e5%ae%b6%e6%97%8f%e5%8a%9e%e5%85%ac\/","url_meta":{"origin":2792,"position":0},"title":"CRS 2.0\u65b0\u89c42027\u5e74\u751f\u6548\uff1aEP\u6301\u6709\u4eba\u3001\u65b0\u52a0\u5761\u516c\u53f8\u4e0e\u5bb6\u65cf\u529e\u516c\u5ba4\u8d26\u6237\u7533\u62a5\u903b\u8f91\u5206\u5c42\u89e3\u8bfb","author":"vita.wu","date":"2026\u5e749\u670824\u65e5","format":false,"excerpt":"\"\u6709\u4e86\u65b0\u52a0\u5761\u8eab\u4efd\uff0c\u6d77\u5916\u8d26\u6237\u662f\u4e0d\u662f\u5c31\u53ea\u6309\u65b0\u52a0\u5761\u7533\u62a5\uff1f\" \u8fd9\u662f\u8de8\u5883\u4f01\u4e1a\u5bb6\u5728CRS\u95ee\u9898\u4e0a\u95ee\u5f97\u6700\u591a\u7684\u95ee\u9898\u4e4b\u4e00\u2026","rel":"","context":"\u5728\u201cMarket Insights\u201d\u4e2d","block_context":{"text":"Market Insights","link":"https:\/\/jengacorp.com\/category\/market-insights\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/09\/640.png?fit=992%2C339&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/09\/640.png?fit=992%2C339&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/09\/640.png?fit=992%2C339&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/09\/640.png?fit=992%2C339&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":2445,"url":"https:\/\/jengacorp.com\/zh-hans\/2026\/04\/05\/crs-%e4%b8%8e-fatca-%e5%90%88%e8%a7%84%e5%ae%9e%e5%8a%a1%e6%8c%87%e5%8d%97%ef%bc%9a%e8%b7%a8%e5%a2%83%e8%b5%84%e4%ba%a7%e7%94%b3%e6%8a%a5%e7%9a%84%e6%a0%b8%e5%bf%83%e9%80%bb%e8%be%91\/","url_meta":{"origin":2792,"position":1},"title":"CRS \u4e0e FATCA \u5408\u89c4\u5b9e\u52a1\u6307\u5357\uff1a\u8de8\u5883\u8d44\u4ea7\u7533\u62a5\u7684\u6838\u5fc3\u903b\u8f91","author":"vita.wu","date":"2026\u5e744\u67085\u65e5","format":false,"excerpt":"\u5168\u7403\u7a0e\u52a1\u4fe1\u606f\u4ea4\u6362\u5df2\u8fdb\u5165\u5e38\u6001\u5316\u9636\u6bb5\uff0c\u8fc7\u53bb\u4f9d\u8d56\u4fe1\u606f\u4e0d\u5bf9\u79f0\u7684\u8d44\u4ea7\u5b89\u6392\u7a7a\u95f4\u6b63\u5728\u6536\u7a84\u3002\u5bf9\u56fd\u9645\u6295\u8d44\u8005\u4e0e\u8de8\u6cd5\u57df\u5bb6\u5ead\u2026","rel":"","context":"\u5728\u201c\u6307\u5357\u201d\u4e2d","block_context":{"text":"\u6307\u5357","link":"https:\/\/jengacorp.com\/zh-hans\/category\/guides\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/04\/ScreenShot_2026-04-24_174324_850-e1777023888248.png?fit=371%2C233&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":2610,"url":"https:\/\/jengacorp.com\/zh-hans\/2026\/07\/22\/%e6%96%b0%e5%8a%a0%e5%9d%a1ep-pr%e6%8c%81%e6%9c%89%e4%ba%ba%e4%b8%8ecrs-2-0%ef%bc%9a%e4%bd%a0%e7%9a%84%e9%87%91%e8%9e%8d%e8%b4%a6%e6%88%b7%e4%bf%a1%e6%81%af%e8%bf%98%e4%bc%9a%e8%a2%ab%e4%ba%a4\/","url_meta":{"origin":2792,"position":2},"title":"\u65b0\u52a0\u5761EP\/PR\u6301\u6709\u4eba\u4e0eCRS 2.0\uff1a\u4f60\u7684\u91d1\u878d\u8d26\u6237\u4fe1\u606f\u8fd8\u4f1a\u88ab\u4ea4\u6362\u5417","author":"vita.wu","date":"2026\u5e747\u670822\u65e5","format":false,"excerpt":"\u4f5c\u8005\uff1a\u7b80\u5ba2\u00b7\u5b89\u5fb7\u68ee\u7a0e\u52a1\u4e0e\u5408\u89c4\u56e2\u961f | \u53d1\u5e03\uff1a2026\u5e747\u6708 | \u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd \u00b7 CRS\u5408\u89c4 \u00b7 \u65b0\u2026","rel":"","context":"\u5728\u201cRegulatory Updates\u201d\u4e2d","block_context":{"text":"Regulatory Updates","link":"https:\/\/jengacorp.com\/zh-hans\/category\/regulatory-updates\/"},"img":{"alt_text":"city skyline of high rise buildings","src":"https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/07\/pexels-photo-6016759.jpeg?fit=1200%2C801&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/07\/pexels-photo-6016759.jpeg?fit=1200%2C801&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/07\/pexels-photo-6016759.jpeg?fit=1200%2C801&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/07\/pexels-photo-6016759.jpeg?fit=1200%2C801&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/07\/pexels-photo-6016759.jpeg?fit=1200%2C801&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":2544,"url":"https:\/\/jengacorp.com\/zh-hans\/2026\/09\/01\/%e7%a8%8e%e5%8a%a1%e5%b1%85%e6%b0%91%e8%ba%ab%e4%bb%bd%e8%ae%a4%e5%ae%9a%e6%a0%87%e5%87%86%ef%bc%9acrs%e7%94%b3%e6%8a%a5%e6%a1%86%e6%9e%b6%e4%b8%8b%e7%9a%84%e8%a7%84%e5%88%99%e4%b8%8e%e5%b8%b8-2\/","url_meta":{"origin":2792,"position":3},"title":"\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u8ba4\u5b9a\u6807\u51c6\uff1aCRS\u7533\u62a5\u6846\u67b6\u4e0b\u7684\u89c4\u5219\u4e0e\u5e38\u89c1\u8bef\u8bfb","author":"vita.wu","date":"2026\u5e749\u67081\u65e5","format":false,"excerpt":"\u4e00\u3001\u8fd1\u671f\u53d1\u751f\u4e86\u4ec0\u4e48 2026\u5e747\u670824\u65e5\uff0c\u8d22\u653f\u90e8\u3001\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u540c\u65e5\u53d1\u5e03\u4e24\u4efd\u4e0e\u79bb\u5cb8\u4fe1\u6258\u4e2a\u4eba\u6240\u5f97\u7a0e\u76f8\u5173\u7684\u2026","rel":"","context":"\u5728\u201c\u6307\u5357\u201d\u4e2d","block_context":{"text":"\u6307\u5357","link":"https:\/\/jengacorp.com\/zh-hans\/category\/guides\/"},"img":{"alt_text":"couple hands people dark","src":"https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/09\/pexels-photo-6964357.jpeg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/09\/pexels-photo-6964357.jpeg?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/09\/pexels-photo-6964357.jpeg?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/09\/pexels-photo-6964357.jpeg?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/09\/pexels-photo-6964357.jpeg?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":2553,"url":"https:\/\/jengacorp.com\/2026\/09\/01\/%e7%a8%8e%e5%8a%a1%e5%b1%85%e6%b0%91%e8%ba%ab%e4%bb%bd%e8%ae%a4%e5%ae%9a%e6%a0%87%e5%87%86%ef%bc%9acrs%e7%94%b3%e6%8a%a5%e6%a1%86%e6%9e%b6%e4%b8%8b%e7%9a%84%e8%a7%84%e5%88%99%e4%b8%8e%e5%b8%b8\/","url_meta":{"origin":2792,"position":4},"title":"\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd\u8ba4\u5b9a\u6807\u51c6\uff1aCRS\u7533\u62a5\u6846\u67b6\u4e0b\u7684\u89c4\u5219\u4e0e\u5e38\u89c1\u8bef\u8bfb","author":"vita.wu","date":"2026\u5e749\u67081\u65e5","format":false,"excerpt":"\u4e00\u3001\u8fd1\u671f\u53d1\u751f\u4e86\u4ec0\u4e48 2026\u5e747\u670824\u65e5\uff0c\u8d22\u653f\u90e8\u3001\u56fd\u5bb6\u7a0e\u52a1\u603b\u5c40\u540c\u65e5\u53d1\u5e03\u4e24\u4efd\u4e0e\u79bb\u5cb8\u4fe1\u6258\u4e2a\u4eba\u6240\u5f97\u7a0e\u76f8\u5173\u7684\u2026","rel":"","context":"\u5728\u201cGuides &amp; Resources\u201d\u4e2d","block_context":{"text":"Guides &amp; Resources","link":"https:\/\/jengacorp.com\/category\/guides\/"},"img":{"alt_text":"couple hands people dark","src":"https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/09\/pexels-photo-6964357.jpeg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/09\/pexels-photo-6964357.jpeg?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/09\/pexels-photo-6964357.jpeg?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/09\/pexels-photo-6964357.jpeg?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/09\/pexels-photo-6964357.jpeg?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":2104,"url":"https:\/\/jengacorp.com\/2026\/07\/29\/blog-zhongguo-lian-an-xintuo-xingui-20-jishui-2026\/","url_meta":{"origin":2792,"position":5},"title":"\u79bb\u5cb8\u4fe1\u6258\u65b0\u89c4\u843d\u5730\uff1a\u88c5\u5165\u3001\u5b58\u7eed\u3001\u7ec8\u6b62\u4e09\u73af\u8282\u7edf\u4e00\u630920%\u5f81\u6536\u4e2a\u4eba\u6240\u5f97\u7a0e\uff0c90\u5929\u8865\u62a5\u7a97\u53e3\u5373\u5c06\u622a\u6b62","author":"vita.wu","date":"2026\u5e747\u670829\u65e5","format":false,"excerpt":"\u4f5c\u8005\uff1a\u7b80\u5ba2\u5b89\u5fb7\u68ee\u5bb6\u65cf\u529e\u516c\u5ba4\u4e0e\u8de8\u5883\u7a0e\u52a1\u56e2\u961f\u00a0 |\u00a0 \u53d1\u5e03\u65e5\u671f\uff1a2026\u5e747\u6708\u00a0 |\u00a0 \u79bb\u5cb8\u4fe1\u6258 \u00b7 \u8de8\u2026","rel":"","context":"\u5728\u201cRegulatory Updates\u201d\u4e2d","block_context":{"text":"Regulatory Updates","link":"https:\/\/jengacorp.com\/category\/regulatory-updates\/"},"img":{"alt_text":"black and gray calculator on white printer paper","src":"https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/07\/pexels-photo-7111489.jpeg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/07\/pexels-photo-7111489.jpeg?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/07\/pexels-photo-7111489.jpeg?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/07\/pexels-photo-7111489.jpeg?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/07\/pexels-photo-7111489.jpeg?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]}],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/jengacorp.com\/wp-content\/uploads\/2026\/09\/640.png?fit=992%2C339&ssl=1","_links":{"self":[{"href":"https:\/\/jengacorp.com\/zh-hans\/wp-json\/wp\/v2\/posts\/2792","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jengacorp.com\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/jengacorp.com\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/jengacorp.com\/zh-hans\/wp-json\/wp\/v2\/users\/279365545"}],"replies":[{"embeddable":true,"href":"https:\/\/jengacorp.com\/zh-hans\/wp-json\/wp\/v2\/comments?post=2792"}],"version-history":[{"count":6,"href":"https:\/\/jengacorp.com\/zh-hans\/wp-json\/wp\/v2\/posts\/2792\/revisions"}],"predecessor-version":[{"id":2799,"href":"https:\/\/jengacorp.com\/zh-hans\/wp-json\/wp\/v2\/posts\/2792\/revisions\/2799"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/jengacorp.com\/zh-hans\/wp-json\/wp\/v2\/media\/2798"}],"wp:attachment":[{"href":"https:\/\/jengacorp.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=2792"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/jengacorp.com\/zh-hans\/wp-json\/wp\/v2\/categories?post=2792"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/jengacorp.com\/zh-hans\/wp-json\/wp\/v2\/tags?post=2792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}