{"id":10992,"date":"2023-05-30T12:59:00","date_gmt":"2023-05-30T12:59:00","guid":{"rendered":"https:\/\/aacyf.org\/?p=10992"},"modified":"2023-05-31T21:03:04","modified_gmt":"2023-05-31T21:03:04","slug":"%e5%9b%bd%e7%a8%8e%e5%b1%80%e6%8f%90%e9%86%92%e5%9c%a8%e5%9b%bd%e5%a4%96%e5%b1%85%e4%bd%8f%e5%92%8c%e5%b7%a5%e4%bd%9c%e7%9a%84%e7%be%8e%e5%9b%bd%e7%ba%b3%e7%a8%8e%e4%ba%ba%e4%ba%8e6%e6%9c%8815","status":"publish","type":"post","link":"https:\/\/aacyf.org\/?p=10992","title":{"rendered":"\u56fd\u7a0e\u5c40\u63d0\u9192\u5728\u56fd\u5916\u5c45\u4f4f\u548c\u5de5\u4f5c\u7684\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u4e8e6\u670815\u65e5\u524d\u63d0\u4ea42022\u5e74\u7684\u7a0e\u8868"},"content":{"rendered":"\n<p>IR-2023-106\uff0c2023 \u5e74 5 \u6708 30 \u65e5<\/p>\n\n\n\n<p>\u534e\u5e9c \u2014 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href=\"https:\/\/bsaefiling.fincen.treas.gov\/NoRegFBARFiler.html\">\u300a\u8868\u683c114 \uff0c\u5916\u56fd\u94f6\u884c\u548c\u91d1\u878d\u8d26\u6237\u62a5\u544a\uff08FBAR\uff09\u300b\uff08\u82f1\u6587\uff09<\/a>\u6765\u5411\u8d22\u653f\u90e8\u7684\u91d1\u878d\u7f6a\u884c\u52a0\u5f3a\u6267\u6cd5\u7f51\u7edc (FinCEN)\u62a5\u544a\u3002FBAR\u7684\u8981\u6c42\u9002\u7528\u4e8e\u57282022\u5e74\u671f\u95f4\u4efb\u4f55\u65f6\u5019\u5bf9\u603b\u4ef7\u503c\u8d85\u8fc710,000\u7f8e\u5143\u7684\u5916\u56fd\u91d1\u878d\u8d26\u6237\u62e5\u6709\u6743\u76ca\u3001\u7b7e\u540d\u6216\u5176\u4ed6\u6743\u9650\u7684\u4eba\u3002<\/p>\n\n\n\n<p>\u56fd\u7a0e\u5c40\u9f13\u52b1\u62e5\u6709\u5916\u56fd\u8d44\u4ea7\u7684\u7eb3\u7a0e\u4eba\uff0c\u5373\u4f7f\u662f\u76f8\u5bf9\u8f83\u5c0f\u7684\u8d44\u4ea7\uff0c\u4e5f\u8981\u67e5\u770b\u6b64\u7533\u62a5\u8981\u6c42\u662f\u5426\u9002\u7528\u3002\u8be5\u8868\u683c\u53ea\u80fd\u901a\u8fc7<a href=\"https:\/\/bsaefiling.fincen.treas.gov\/main.html\">\u94f6\u884c\u4fdd\u5bc6\u6cd5\u7535\u5b50\u7533\u62a5\u7cfb\u7edf\uff08\u82f1\u6587\uff09<\/a>\u83b7\u5f97\u3002\u63d0\u4ea4\u5e74\u5ea6FBAR\u7684\u622a\u6b62\u65e5\u662f2023\u5e744\u670815\u65e5\u3002\u4f46\u662f\uff0cFinCEN \u5141\u8bb8\u90a3\u4e9b\u9519\u8fc74\u6708\u622a\u6b62\u65e5\u7684\u4eba\u81ea\u52a8\u5ef6\u671f\u81f32023\u5e7410\u670815\u65e5\u3002\u6b64\u5ef6\u671f\u65e0\u9700\u7533\u8bf7\u3002\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7\u67e5\u770b<a href=\"https:\/\/www.fincen.gov\/sites\/default\/files\/shared\/FBAR_Due_Date_20190306.pdf\">FinCEN 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href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8938\">\u56fd\u7a0e\u5c40\u8868\u683c8938\uff08\u82f1\u6587\uff09<\/a>\u90fd\u8981\u6c42\u5bf9\u6240\u6709\u4ea4\u6613\u4f7f\u752812\u670831\u65e5\u7684\u6c47\u7387\uff0c\u65e0\u8bba\u4ea4\u6613\u5f53\u65e5\u7684\u5b9e\u9645\u6c47\u7387\u5982\u4f55\u3002\u901a\u5e38\uff0c\u56fd\u7a0e\u5c40\u63a5\u53d7\u4efb\u4f55\u4e00\u8d2f\u4f7f\u7528\u7684\u516c\u5e03\u6c47\u7387\u3002\u6709\u5173\u6c47\u7387\u7684\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7\u53c2\u9605<a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/foreign-currency-and-currency-exchange-rates\">\u5916\u5e01\u548c\u8d27\u5e01\u6c47\u7387\uff08\u82f1\u6587\uff09<\/a>\u3002<\/p>\n\n\n\n<p><strong>\u7f34\u7eb3\u7a0e\u6b3e<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u4e3a\u786e\u4fdd\u53ca\u65f6\u8bb0\u5165\u7a0e\u6b3e\uff0c\u56fd\u7a0e\u5c40\u6566\u4fc3\u7eb3\u7a0e\u4eba\u8003\u8651\u4ee5\u7535\u5b50\u65b9\u5f0f\u7f34\u7eb3\u7f8e\u56fd\u7a0e\u6b3e\uff0c\u56e0\u5176\u5feb\u901f\u4fbf\u5229\u3002\u6700\u5feb\u548c\u6700\u7b80\u5355\u7684\u64cd\u4f5c\u65b9\u5f0f\u662f\u901a\u8fc7\u4ed6\u4eec\u7684<a href=\"https:\/\/www.irs.gov\/zh-hans\/payments\/your-online-account\">\u56fd\u7a0e\u5c40\u5728\u7ebf\u5e10\u6237<\/a>\u3001<a href=\"https:\/\/www.irs.gov\/zh-hans\/payments\/direct-pay\">\u56fd\u7a0e\u5c40\u76f4\u63a5\u4ed8\u6b3e<\/a>\u548c<a 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href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8854\">\u300a\u8868\u683c8854\uff0c\u521d\u59cb\u548c\u5e74\u5ea6\u5916\u7c4d\u58f0\u660e\u300b\uff08\u82f1\u6587\uff09<\/a>\u3002\u8868\u683c8854\u7684\u526f\u672c\u4e5f\u5fc5\u987b\u5728\u7a0e\u8868\uff08\u5305\u62ec\u5ef6\u671f\uff09\u7684\u5230\u671f\u65e5\u4e4b\u524d\u63d0\u4ea4\u7ed9\u56fd\u7a0e\u5c40\u3002\u66f4\u591a\u8be6\u7ec6\u4fe1\u606f\uff0c\u8bf7\u53c2\u9605<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/i8854.pdf\">\u6b64\u8868\u683c\u7684\u8bf4\u660e\uff08\u82f1\u6587\uff09<\/a>\u548c<a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-09-85.pdf\">\u300a\u901a\u77e52009-85\uff0c\u7b2c877A\u7ae0\u8282\u4e0b\u7684\u5916\u7c4d\u4eba\u58eb\u6307\u5357\u300b\uff08\u82f1\u6587\uff09<\/a>\u3002<\/p>\n\n\n\n<p><strong>6\u670815\u65e5\u4e4b\u540e\u7684\u5ef6\u671f<\/strong><\/p>\n\n\n\n<p>\u65e0\u6cd5\u8d76\u4e0a6\u670815\u65e5\u622a\u6b62\u65e5\u7684\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u901a\u8fc7\u63d0\u4ea4<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-4868\">\u300a\u8868\u683c4868\uff0c\u7533\u8bf7\u81ea\u52a8\u5ef6\u671f\u63d0\u4ea4\u7f8e\u56fd\u4e2a\u4eba\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u300b\uff08\u82f1\u6587\uff09\uff09<\/a>\u6765\u7533\u8bf7\u81ea\u52a8\u5ef6\u671f\u516d\u4e2a\u6708\u3002\u56fd\u7a0e\u5c40\u9f13\u52b1\u4efb\u4f55\u9700\u8981\u989d\u5916\u65f6\u95f4\u7684\u6c11\u4f17\u4ee5\u7535\u5b50\u65b9\u5f0f\u7533\u8bf7\u5ef6\u671f\u3002 \u5404\u79cd\u7535\u5b50\u9009\u9879\u53ef\u5728<a href=\"https:\/\/www.irs.gov\/zh-hans\/forms-pubs\/extension-of-time-to-file-your-tax-return\">IRS.gov\/Extensions<\/a>\u4e0a\u627e\u5230\u3002<\/p>\n\n\n\n<p>\u9700\u8981\u66f4\u591a\u65f6\u95f4\u7684\u4f01\u4e1a\u5fc5\u987b\u63d0\u4ea4<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-7004\">\u300a\u8868\u683c7004\uff0c\u7533\u8bf7\u81ea\u52a8\u5ef6\u671f\u63d0\u4ea4\u67d0\u4e9b\u4f01\u4e1a\u6240\u5f97\u7a0e\u3001\u7a0e\u52a1\u8d44\u6599\u548c\u5176\u4ed6\u7533\u62a5\u8868\u300b<\/a>\u3002<\/p>\n\n\n\n<p><strong>\u519b\u4eba\u5ef6\u671f<\/strong><strong><\/strong><\/p>\n\n\n\n<p>\u5728\u62a5\u7a0e\u5b63\u671f\u95f4\u9a7b\u624e\u5728\u56fd\u5916\u6216\u6218\u533a\u7684\u519b\u4eba\u53ef\u80fd\u6709\u8d44\u683c\u83b7\u5f97<a href=\"https:\/\/www.irs.gov\/businesses\/filing-extensions-and-tax-return-preparation-assistance-for-military-personnel-stationed-abroad-or-in-a-combat-zone\">\u989d\u5916\u81f3\u5c11180\u5929\u7684\u5ef6\u671f\uff08\u82f1\u6587\uff09<\/a>\u6765\u62a5\u7a0e\u548c\u7f34\u7a0e\u3002\u66f4\u591a\u4fe1\u606f\uff0c\u6bd4\u5982\u8c01\u6709\u8d44\u683c\uff0c\u53ef\u4ee5\u67e5\u770b<a href=\"https:\/\/www.irs.gov\/newsroom\/extension-of-deadlines-combat-zone-service\">\u622a\u6b62\u65e5\u5ef6\u671f 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href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/webinars-for-tax-practitioners#americans\">\u6d77\u5916\u7f8e\u56fd\u4eba\uff1a\u7eb3\u7a0e\u4e49\u52a1\u548c\u62a5\u544a\u8981\u6c42\uff08\u82f1\u6587\uff09<\/a>\uff0c\u5c06\u4e8e6\u670813\u65e5\u4e3e\u529e\uff0c\u63d0\u4f9b\u66f4\u591a\u4fe1\u606f\uff0c\u5305\u62ec\u73b0\u573a\u95ee\u7b54\u73af\u8282\u3002<\/li>\n\n\n\n<li><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-54\">\u5173\u4e8e\u300a\u7b2c54\u53f7\u51fa\u7248\u7269\uff0c\u6d77\u5916\u7f8e\u56fd\u516c\u6c11\u548c\u7a0e\u6cd5\u5b9a\u4e49\u5c45\u6c11\u7684\u7a0e\u52a1\u6307\u5357\u300b\uff08\u82f1\u6587\uff09<\/a>\u3002<\/li>\n\n\n\n<li><a href=\"https:\/\/www.irs.gov\/zh-hans\/forms-pubs\/about-publication-519\">\u5173\u4e8e\u300a\u7b2c519\u53f7\u51fa\u7248\u7269\uff0c\u9002\u7528\u4e8e\u5916\u56fd\u4eba\u7684\u7f8e\u56fd\u7a0e\u52a1\u6307\u5357\u300b<\/a>\u3002<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>IR-2023-106\uff0c2023 \u5e74 5&#46;&#46;&#46;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-10992","post","type-post","status-publish","format-standard","hentry","category-8"],"_links":{"self":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/10992","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10992"}],"version-history":[{"count":1,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/10992\/revisions"}],"predecessor-version":[{"id":10993,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/10992\/revisions\/10993"}],"wp:attachment":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10992"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10992"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10992"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}