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2009\u5e74\uff0c\u4f5c\u70ba\u745e\u58eb\u9280\u884c\u9003\u7a05\u919c\u805e\u56de\u61c9\u8209\u63aa\u7684\u4e00\u90e8\u5206\uff0c\u7f8e\u570b\u570b\u7a05\u5c40\u51fa\u53f0\u4e86\u5883\u5916\u8cec\u6236\u81ea\u9858\u62ab\u9732\u8a08\u5283OVDP\uff0c\u7d66\u672a\u5982\u5be6\u7533\u5831\u5883\u5916\u8cec\u6236\u7684\u7d0d\u7a05\u4eba\u4e00\u500b\u514d\u65bc\u5211\u4e8b\u8ffd\u6eaf\u548c\u6e1b\u8f15\u6c11\u4e8b\u8655\u7f70\u7684\u6a5f\u6703\u3002\u64daIRS\u7a31\uff0c\u622a\u81f32014\u5e746\u6708\uff0c\u5df2\u670945000\u591a\u540d\u7d0d\u7a05\u4eba\u81ea\u9858\u88dc\u5831\u4e86\u96b1\u533f\u672a\u5831\u7684\u5883\u5916\u8cec\u6236\u4ee5\u53ca\u76f8\u95dc\u8cc7\u7522\u548c\u6536\u5165\uff0c\u88dc\u7e73\u62d6\u6b20\u7a05\u6b3e\u548c\u5229\u606f\uff0c\u652f\u4ed8\u7f70\u91d1\uff0c\u7e3d\u8a08\u7d0465\u5104\u7f8e\u5143\u30022010\u5e74\uff0c\u806f\u90a6\u653f\u5e9c\u516c\u5e03\u4e86\u300a\u5883\u5916\u5e33\u6236\u4e00\u81f4\u7a05\u6536\u6cd5Foreign Account Tax Compliance Act\u300b\uff0c\u8981\u6c42\u6240\u6709\u975e\u7f8e\u570b\u91d1\u878d\u6a5f\u69cb\u5728\u4ed6\u5011\u7684\u8a18\u9304\u4e2d\u641c\u7d22\u5e36\u6709\u7f8e\u570b\u7279\u5fb5\u6a19\u8a8c\u7684\u5ba2\u6236\uff0c\u4e26\u5411\u7f8e\u570b\u8ca1\u653f\u90e8\u5831\u544a\u9019\u4e9b\u4eba\u7684\u8eab\u4efd\u548c\u8cc7\u7522\u3002FATCA\u4e5f\u8981\u6c42\u9019\u4e9b\u4eba\u6bcf\u5e74\u81ea\u884c\u5411\u7f8e\u570b\u570b\u7a05\u5c40IRS\u63d0\u4ea48938\u8868\u683c\uff0c\u7533\u5831\u5883\u5916\u8cc7\u7522\u3002\u8207\u7f8e\u570b\u7684\u6240\u5f97\u7a05\u6cd5\u4e00\u6a23\uff0cFATCA\u9069\u7528\u65bc\u7f8e\u570b\u5c45\u6c11\uff0c\u4e5f\u9069\u7528\u65bc\u5c45\u4f4f\u5728\u5176\u5b83\u570b\u5bb6\u7684\u7f8e\u570b\u516c\u6c11\u548c\u7da0\u5361\u6301\u6709\u8005\u3002\u8fc4\u4eca\u70ba\u6b62\uff0c\u5df2\u7d93\u6709100\u591a\u500b\u570b\u5bb6\u548c\u5730\u5340\u7684\u91d1\u878d\u6a5f\u69cb\u52a0\u5165\u9019\u652f\u6536\u96c6\u7f8e\u570b\u4eba\u6d77\u5916\u8cec\u6236\u4fe1\u606f\u7684\u5927\u8ecd\uff0c\u60f3\u96b1\u533f\u6d77\u5916\u8cc7\u7522\u4e0d\u88ab\u767c\u73fe\u96e3\u4e0a\u52a0\u96e3\u4e86\u3002 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