OVDP 海外资产账户有关的罚金

美国李豪会计师事务所翻译提供

美国李豪会计师事务所为了方便客户阅读，特意将国税局最新颁发的有关海外资产帐户相关的罚金内容翻译成中文，供各位客户参考。如果您有进一步的疑问，请直接联络李豪会计师事务所。为了便于参考，我们把中英文都放在一起。

Depending on a taxpayer’s particular facts and circumstances, the following penalties could apply:

基于纳税人特定的事实和情况，以下罚金可能适用：

  • A penalty for failing to file FBARs. United States citizens, residents and certain other persons must annually report their direct or indirect financial interest in, or signature authority (or other authority that is comparable to signature authority) over,a financial account that is maintained with a financial institution located in a foreign country if, for any calendar year, the aggregate value of all foreign financial accounts exceeded $10,000 at any time during the year. The civil penalty for willfully failing to file an FBAR can be as high as the greater of$100,000 or 50 percent of the total balance of the foreign financial account per violation. See 31 U.S.C. § 5321(a)(5). Non-willful violations that the IRS determines were not due to reasonable cause are subject to a $10,000 penalty per violation.
  • 未申报境外账户的罚金。美国公民，居民和某些其他人，如果在任一日历年度，在任一时间来自所有境外账户的总值超过$10,000，那么他必须每年报告其位于境外的金融机构的直接或间接利息，或签字权（或其他等同于签字权的权力）。因有意未申报境外账户的民事罚款可以高达$100,000或每次违反的境外账户总余额50%的较高者。参照31 U.S.C. § 5321(a)(5)。由国税局判定的无合理解释的非故意违反将每次违反处以$10,000的罚款。
  • Beginning with the 2011 tax year, a penalty for failing to file Form 8938 reporting the taxpayer’s interest in certain foreign financial assets, including financial accounts,certain foreign securities, and interests in foreign entities, as required by IRC § 6038D. The penalty for failing to file each one of these information returns is $10,000, with an additional $10,000 added for each month the failure continues beginning 90 days after the taxpayer is notified of the delinquency,up to a maximum of $50,000 per return.
  • 从纳税年2011年开始，未申报表8939报告纳税人在某些境外金融资产的权益，包括金融账户，某些境外证券，和境外实体的权益，将根据IRC § 6038D罚款。未申报每个以上信息将罚款$10,000, 并在纳税人被告知其行为的90天后，每个月处以$10,000的附加罚款，直至上限$50,000.
  • A penalty for failing to file Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts. Taxpayers must also report various transactions involving foreign trusts, including creation of a foreign trust by a United States person, transfers of property from a United States person to a foreign trust and receipt of distributions from foreign trusts under IRC §6048. This return also reports the receipt of gifts from foreign entities under IRC § 6039F. The penalty for failing to file each one of these information returns, or for filing an incomplete return, is the greater of $10,000 or 35 percent of the gross reportable amount, except for returns reporting gifts,where the penalty is five percent of the gift per month, up to a maximum penalty of 25 percent of the gift.
  • 未申报表3520，报告与境外信托交易和某些境外赠与的年度申报的罚金。纳税人必须报告与境外信托，包括由美国人建立信托，从美国人向境外信托转移，和IRC § 6048下的境外信托分配相关的各种交易。该税表也报告在IRC § 6039F下的来自境外实体的赠与。未申报或未完全申报这些信息的税表，罚金为$10,000或总报告金额的35%中较高者，除去报告赠与的税表，其罚金为每月赠与额的5%，直至上限25%。
  • A penalty for failing to file Form 3520-A, Information Return of Foreign Trust With a U.S. Owner.Taxpayers must also report ownership interests in foreign trusts, by United States persons with various interests in and powers over those trusts under IRC§ 6048(b). The penalty for failing to file each one of these information returns or for filing an incomplete return, is the greater of $10,000 or 5 percent of the gross value of trust assets determined to be owned by the United States person.
  • 未申报表3520-A，有美国所有人的境外信托信息申报的罚金。纳税人必须报告在 IRC §6048(b) 下由美国人在各种利益和权力境外信托的所有者权益。未申报这些信息或未完全申报的，处以$10,000或美国人持有的信托资产的总价值的5%较高者罚金。
  • A penalty for failing to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. Certain United States persons who are officers, directorsor shareholders in certain foreign corporations (including International Business Corporations) are required to report information under IRC §§ 6035, 6038 and 6046. The penalty for failing to file each one of these information returns is $10,000, with an additional $10,000 added for each month the failure continues beginning 90 days after the taxpayer is notified of the delinquency, up to amaximum of $50,000 per return.
  • 未申报表5471，美国人关于某些境外公司的信息申报。某些美国人是某些境外公司（包括国际商贸公司）的官员，主管或股东，这些人必须报告在IRC §§ 6035, 6038 and 6046下的信息。未申报每个以上信息将罚款$10,000, 并在纳税人被告知其行为的90天后，每个月处以$10,000的附加罚款，直至上限$50,000.
  • A penalty for failing to file Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business. Taxpayers may be required to report transactions between a 25 percent foreign-owned domestic corporation or a foreign corporation engaged in a trade or business in the United States and a related party as required by IRC §§ 6038A and 6038C. The penalty for failing to file each one of these information returns, or to keep certain records regarding reportable transactions, is $10,000, with an additional $10,000 added for each month the failure continues beginning 90 days after the taxpayer is notified of the delinquency.
  • 未申报表5472， 25%境外持有的美国公司货境外参与美国商贸的公司的信息申报的罚金。纳税人也许需要报告与25%境外持有的本土公司或境外参与美国商贸或IRC §§ 6038A and 6038C下的相关方的交易。未申报这些信息或未保留报告交易记录的罚金，为$10,000, 并在纳税人被告知其行为的90天后，每个月处以$10,000的附加罚款。
  • A penalty for failing to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation. Taxpayers are required to report transfers of property to foreign corporations and other information under IRC § 6038B. The penalty for failing to file each one of these information returns is ten percent of the value ofthe property transferred, up to a maximum of $100,000 per return, with no limit if the failure to report the transfer was intentional.
  • 未申报表926，美国转让人向境外公司资产转让申报。在IRC § 6038B下纳税人需要报告向境外公司资产转让和其他信息。未申报的每个这些信息将处以转让资产价值的10%的罚金，直至上限$100,000，如果为国际转让，则无上限。
  • A penalty for failing to file Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships.United States persons with certain interests in foreign partnerships use this form to report interests in and transactions of the foreign partnerships,transfers of property to the foreign partnerships, and acquisitions,dispositions and changes in foreign partnership interests under IRC §§ 6038,6038B, and 6046A. Penalties include $10,000 for failure to file each return,with an additional $10,000 added for each month the failure continues beginning 90 days after the taxpayer is notified of the delinquency, up to a maximum of$50,000 per return, and ten percent of the value of any transferred property that is not reported, subject to a $100,000 limit.
  • 未申报表8865，美国人关于某些境外合伙企业的申报。在境外合伙企业有某些权益的美国人用此表来报告IRC §§ 6038, 6038B, and 6046A下境外合伙企业的权益和交易，向境外合伙企业转让的资产，和购买，处置，以及在境外合伙企业权益的变化。未申报的罚金为$10,000, 并在纳税人被告知其行为的90天后，每个月处以$10,000的附加罚款，直至上限$50,000，和未报告的转移资产价值的10%，上限$100,000。
  • Fraud penalties imposed under IRC §§ 6651(f) or 6663. Where an underpayment of tax, or a failure to file a tax return, is due to fraud, the taxpayer is liable for penalties that,although calculated differently, essentially amount to 75 percent of the unpaid tax.
  • IRC §§ 6651(f) or 6663下欺诈罚款。若因欺诈而少付税或未申报税表，尽管计算不同，纳税人有责任支付潜在的未支付税款的75%为罚金。
  • A penalty for failing to file a tax return imposed under IRC § 6651(a)(1). Generally, taxpayers are required to file income tax returns. If a taxpayer fails to do so, a penalty of 5 percent of the balance due, plus an additional 5 percent for each month or fraction thereof during which the failure continues may be imposed. The penalty shall not exceed 25 percent.
  • IRC § 6651(a)(1)下未申报税表的罚金。一般情况下，纳税人需要申报收入税表。如果纳税人未能申报，罚金为应付税金的5%，加上每个月5%在未申报持续时。罚金不超过25%。
  • A penalty for failing to pay the amount of tax shown on the return under IRC § 6651(a)(2). If a taxpayer fails to pay the amount of tax shown on the return, he or she may be liable for a penalty of .5 percent of the amount of tax shown on the return, plus an additional .5 percent for each additional month or fraction thereof that the amount remains unpaid, not exceeding 25 percent.
  • IRC § 6651(a)(2)下未支付税表所示税金的罚金。如果纳税人未能支付税表所示税金，他或她也许应支付税表所示税金的0.5%为罚金，加上每个月0.5%在未支付持续时，不超过25%。

Anaccuracy-related penalty on underpayments imposed under IRC § 6662. Dependingupon which component of the accuracy-related penalty is applicable, a taxpayer may be liable for a 20 percent or 40 percent penalty.

IRC§ 6662下准确性相关的关于支付不足的罚金。取决于哪个准确性相关的罚金的部分是适用的，纳税人也许需支付20%或40%的罚金。

详情请与美国李豪会计师事务所联络。

若有法律纠纷，以国税局提供的英文版本为主。

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