{"id":1202,"date":"2022-03-28T00:00:00","date_gmt":"2022-03-28T00:00:00","guid":{"rendered":"https:\/\/aacyf.org\/%e6%8a%a5%e5%91%8a%e5%a4%96%e5%9b%bd%e9%93%b6%e8%a1%8c%e5%92%8c%e9%87%91%e8%9e%8d%e8%b4%a6%e6%88%b7%e7%9a%84%e8%af%a6%e7%bb%86%e4%bf%a1%e6%81%af\/"},"modified":"2022-03-28T00:00:00","modified_gmt":"2022-03-28T00:00:00","slug":"%e6%8a%a5%e5%91%8a%e5%a4%96%e5%9b%bd%e9%93%b6%e8%a1%8c%e5%92%8c%e9%87%91%e8%9e%8d%e8%b4%a6%e6%88%b7%e7%9a%84%e8%af%a6%e7%bb%86%e4%bf%a1%e6%81%af","status":"publish","type":"post","link":"https:\/\/aacyf.org\/?p=1202","title":{"rendered":"\u62a5\u544a\u5916\u56fd\u94f6\u884c\u548c\u91d1\u878d\u8d26\u6237\u7684\u8be6\u7ec6\u4fe1\u606f"},"content":{"rendered":"<p>FS-2022-24\uff0c2022 \u5e74 3 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<a href=\"https:\/\/www.nigc.gov\/general-counsel\/indian-gaming-regulatory-act\">\u5370\u7b2c\u5b89\u4eba\u535a\u5f69\u7ba1\u7406\u6cd5\uff08\u82f1\u6587\uff09<\/a>\uff09\u4ee5\u53ca\u4ee5\u4e0b\u7f8e\u56fd\u9886\u571f\u548c\u5c5e\u5730\u4ee5\u5916\u7684\u4efb\u4f55\u533a\u57df\uff1a<\/p>\n<ul>\n<li>\u7f8e\u5c5e\u8428\u6469\u4e9a\uff0c<\/li>\n<li>\u5173\u5c9b\uff0c<\/li>\n<li>\u5317\u9a6c\u91cc\u4e9a\u7eb3\u7fa4\u5c9b\uff0c<\/li>\n<li>\u6ce2\u591a\u9ece\u5404\uff0c<\/li>\n<li>\u592a\u5e73\u6d0b\u5c9b\u5c7f\u7684\u6258\u7ba1\u9886\u571f\u548c<\/li>\n<li>\u7f8e\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u5982\u4f55\u4ee5\u53ca\u4f55\u65f6\u62a5\u544a<\/strong><\/p>\n<p>\u90a3\u4e9b\u9700\u8981\u62a5\u544a\u5176\u5916\u56fd\u8d26\u6237\u7684\u4eba\u5e94\u4f7f\u7528\u91d1\u878d\u7f6a\u884c\u52a0\u5f3a\u6267\u6cd5\u7f51\u7edc\u7684<a href=\"https:\/\/bsaefiling.fincen.treas.gov\/main.html\">BSA\u7535\u5b50\u7533\u62a5\u7cfb\u7edf\uff08\u82f1\u6587\uff09<\/a>\u4ee5\u7535\u5b50\u65b9\u5f0f\u63d0\u4ea4FBAR\u62a5\u544a\u3002 FBAR\u7684\u622a\u6b62\u65e5\u671f\u4e3a4\u670815\u65e5\u3002\u90a3\u4e9b\u672a\u80fd\u57284\u670815\u65e5\u622a\u6b62\u65e5\u4e4b\u524d\u63d0\u4ea4\u7684\u4eba\u5fc5\u987b\u572810\u670815\u65e5\uff08\u5373FBAR\u7684\u81ea\u52a8\u5ef6\u957f\u622a\u6b62\u65e5\u671f\uff09\u4e4b\u524d\u63d0\u4ea4\u3002\u4ed6\u4eec\u4e0d\u9700\u8981\u7533\u8bf7\u5ef6\u671f\u3002\u5982\u679c\u4ed6\u4eec\u5728\u5ef6\u957f\u7684\u622a\u6b62\u65e5\u671f\u524d\u6ca1\u6709\u7533\u62a5\u6240\u9700\u7684\u6240\u6709\u4fe1\u606f\uff0c\u5e94\u8be5\u572810 \u670815 \u65e5\u4e4b\u524d\u63d0\u4ea4\u5c3d\u53ef\u80fd\u5b8c\u6574\u7684\u62a5\u544a\uff0c\u968f\u540e\u5728\u6709\u66f4\u591a\u4fe1\u606f\u65f6\u4fee\u6539\u62a5\u544a\u3002\u66f4\u591a\u76f8\u5173\u4fe1\u606f\uff0c\u8bf7\u53c2\u9605 <a href=\"https:\/\/www.fincen.gov\/sites\/default\/files\/shared\/FBAR_Due_Date_20190306.pdf\">FinCEN\u7684\u7f51\u7ad9\uff08\u82f1\u6587\uff09<\/a>\u3002\u7eb3\u7a0e\u4eba\u4e0d\u5e94\u5c06 FBAR\u4e0e\u4ed6\u4eec\u7684\u8054\u90a6\u4e2a\u4eba\u3001\u4f01\u4e1a\u3001\u4fe1\u6258\u6216\u9057\u4ea7\u7a0e\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e2a\u4eba\u5982\u679c\u65e0\u6cd5\u901a\u8fc7\u7535\u5b50\u65b9\u5f0f\u63d0\u4ea4\u5176FBAR\uff0c\u5fc5\u987b\u8054\u7cfb\u91d1\u878d\u7f6a\u884c\u52a0\u5f3a\u6267\u6cd5\u7f51\u7edc\u7684\u8d44\u6e90\u4e2d\u5fc3\uff0c\u7535\u8bdd\u4e3a 800-949-2732 \u6216\u53d1\u90ae\u4ef6\u81f3 <a href=\"mailto:FRC@fincen.gov\">FRC@fincen.gov<\/a>\uff0c\u4ee5\u7533\u8bf7\u901a\u8fc7\u53ef\u66ff\u4ee3\u7684\u65b9\u6cd5\u63d0\u4ea4\u3002\u7f8e\u56fd\u4ee5\u5916\u7684\u6765\u7535\u8005\u53ef\u4ee5\u62e8\u6253\u5e2e\u52a9\u70ed\u7ebf 703-905-3975\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5171\u540c\u62e5\u6709\u7684\u8d26\u6237\u3002<\/strong>\u5982\u679c\u4e24\u4e2a\u4eba\u5171\u540c\u62e5\u6709\u4e00\u4e2a\u5916\u56fd\u91d1\u878d\u8d26\u6237\uff0c\u6216\u8005\u5982\u679c\u51e0\u4e2a\u4eba\u5404\u81ea\u62e5\u6709\u4e00\u4e2a\u8d26\u6237\u7684\u90e8\u5206\u6743\u76ca\uff0c\u90a3\u4e48\u6bcf\u4e2a\u4eba\u90fd\u5728\u8be5\u8d26\u6237\u4e2d\u62e5\u6709\u7ecf\u6d4e\u5229\u76ca\uff0c\u5e76\u4e14\u6bcf\u4e2a\u4eba\u90fd\u5fc5\u987b\u5728FBAR\u4e0a\u62a5\u544a\u8be5\u8d26\u6237\u7684\u5168\u90e8\u4ef7\u503c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u914d\u5076\u9664\u5916\u3002\u914d\u5076\u4e0d\u9700\u8981\u63d0\u4ea4\u5355\u72ec\u7684FBAR\uff0c\u5982\u679c\u5176\u586b\u5199\u5e76\u7b7e\u7f72<a href=\"https:\/\/www.fincen.gov\/sites\/default\/files\/shared\/FBARE-FileAuth114aRecordSP.pdf\">\u8868\u683c114a\u3001\u7535\u5b50\u63d0\u4ea4FBAR\u7684\u6388\u6743\u8bb0\u5f55\uff08\u82f1\u6587\uff09<\/a>\uff0c\u5e76\u4e14\uff1a<\/p>\n<ol>\n<li>\u975e\u7533\u62a5\u914d\u5076\u7684\u6240\u6709\u53ef\u7533\u62a5\u8d22\u52a1\u8d26\u6237\u90fd\u4e0e\u7533\u62a5\u914d\u5076\u5171\u540c\u62e5\u6709\uff0c\u5e76\u4e14<\/li>\n<li>\u7533\u62a5\u914d\u5076\u5728\u53ca\u65f6\u7533\u62a5\u7684FBAR\u4e0a\u62a5\u544a\u4e0e\u975e\u7533\u62a5\u914d\u5076\u5171\u540c\u62e5\u6709\u7684\u6240\u6709\u8d26\u6237\u3002<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>\u5426\u5219\uff0c\u53cc\u65b9\u914d\u5076\u5fc5\u987b\u63d0\u4ea4\u5355\u72ec\u7684FBAR\uff0c\u5e76\u4e14\u6bcf\u540d\u914d\u5076\u90fd\u5fc5\u987b\u62a5\u544a\u5171\u540c\u62e5\u6709\u8d26\u6237\u7684\u5168\u90e8\u4ef7\u503c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7535\u5b50\u7533\u62a5\u7cfb\u7edf\u4e0d\u5141\u8bb8\u914d\u5076\u53cc\u65b9\u5728\u540c\u4e00\u5f20\u7535\u5b50\u8868\u683c\u4e0a\u7b7e\u540d\uff0c\u53ea\u5141\u8bb8\u7533\u62a5\u914d\u5076\u5728\u7cfb\u7edf\u4e2d\u7b7e\u540d\u3002\u7eb3\u7a0e\u4eba\u4e0d\u7528\u5c06114a\u8868\u683c\u4e0eFBAR\u4e00\u8d77\u63d0\u4ea4\uff1b\u4ed6\u4eec\u5e94\u5c06\u5176\u4fdd\u7559\u4f5c\u4e3a\u8bb0\u5f55\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5b50\u5973\u3002<\/strong>\u4e00\u822c\u6765\u8bf4\uff0c\u5b50\u5973\u6709\u8d23\u4efb\u63d0\u4ea4\u81ea\u5df1\u7684FBAR\u3002\u5982\u679c\u5b50\u5973\u56e0\u4efb\u4f55\u539f\u56e0\uff08\u4f8b\u5982\u5e74\u9f84\uff09\u65e0\u6cd5\u63d0\u4ea4\u81ea\u5df1\u7684FBAR\uff0c\u5219\u7236\u6bcd\u6216\u76d1\u62a4\u4eba\u5fc5\u987b\u4e3a\u4ed6\u4eec\u63d0\u4ea4\u3002\u5982\u679c\u5b50\u5973\u4e0d\u80fd\u7b7e\u7f72\u4ed6\u4eec\u7684FBAR\uff0c\u7236\u6bcd\u6216\u76d1\u62a4\u4eba\u5fc5\u987b\u7b7e\u7f72\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u65e0\u9700\u5728<\/strong><strong>FBAR\u4e0a\u62a5\u544a\u7684\u5e10\u6237<\/strong><\/p>\n<p>\u4e2a\u4eba\u65e0\u9700\u62a5\u544a\u5728\u4e2a\u4eba\u9000\u4f11\u8d26\u6237\uff08\u5728\u300a\u56fd\u7a0e\u6cd5\u89c4\u300b\u7b2c 408 \u548c 408A \u8282\u4e2d\u63cf\u8ff0\uff09\u548c\u7b26\u5408\u7a0e\u52a1\u89c4\u5b9a\u7684\u9000\u4f11\u8ba1\u5212\uff08\u5728\u300a\u56fd\u7a0e\u6cd5\u89c4\u300b\u7b2c 401(a)\u3001403(a) \u6216 403(b) \u8282\u4e2d\u63cf\u8ff0\uff09\u4e2d\u6301\u6709\u7684\u5916\u56fd\u91d1\u878d\u8d26\u6237\u3002 <a href=\"https:\/\/www.fincen.gov\/sites\/default\/files\/shared\/FBAR%20Line%20Item%20Filing%20Instructions.pdf\">FBAR\u8bf4\u660e\uff08\u82f1\u6587\uff09<\/a>\u4e2d\u5217\u51fa\u4e86\u5176\u5b83\u4f8b\u5916\u60c5\u51b5\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u5982\u4f55\u62a5\u544a\u5916\u56fd\u91d1\u878d\u8d26\u6237\u7684\u4ef7\u503c<\/strong><\/p>\n<p>FBAR 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href=\"https:\/\/www.fiscal.treasury.gov\/reports-statements\/treasury-reporting-rates-exchange\/\">\u65e5\u5386\u5e74\u6700\u540e\u4e00\u5929\u7684\u6c47\u7387\uff08\u82f1\u6587\uff09<\/a>\u5c06\u8be5\u4ef7\u503c\u8f6c\u6362\u4e3a\u7f8e\u5143\u3002\u5982\u679c\u8d22\u653f\u5c40\u65e0\u6cd5\u63d0\u4f9b\u6c47\u7387\uff0c\u4ed6\u4eec\u53ef\u4ee5\u4f7f\u7528\u5176\u5b83\u6709\u6548\u6c47\u7387\u5e76\u63d0\u4f9b\u6c47\u7387\u6765\u6e90\u3002\u4f8b\u5982\uff0c\u4f4d\u4e8e\u65e5\u672c\u7684\u8d26\u6237\u7684\u4ef7\u503c\u53ef\u80fd\u4f1a\u4ee5\u65e5\u5143\u663e\u793a\u5728\u8d26\u6237\u62a5\u8868\u4e0a\u3002\u7533\u62a5\u8005\u5e94\u4ee5\u65e5\u5143\u8ba1\u7b97\u8d26\u6237\u7684\u6700\u5927\u4ef7\u503c\uff0c\u7136\u540e\u5c06\u5176\u8f6c\u6362\u4e3a\u7f8e\u5143\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u91d1\u878d\u7f6a\u884c\u52a0\u5f3a\u6267\u6cd5\u7f51\u7edc (FinCEN) \u7f51\u7ad9\u63d0\u4f9b\u4e86<a href=\"https:\/\/www.fincen.gov\/reporting-maximum-account-value\">\u62a5\u544a\u6700\u5927\u8d26\u6237\u4ef7\u503c\uff08\u82f1\u6587\uff09<\/a>\u7684\u6b65\u9aa4\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u8868\u683c<\/strong><strong>8938\u548cFBAR\u8981\u6c42\u7684\u6bd4\u8f83<\/strong><\/p>\n<p>\u9664\u4e86\u4e0a\u8ff0\u5916\u56fd\u94f6\u884c\u548c\u91d1\u878d\u8d26\u6237\u5e74\u5ea6\u62a5\u544a (FBAR) \u7684\u8981\u6c42\u5916\uff0c\u67d0\u4e9b\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u8fd8\u5fc5\u987b\u63d0\u4ea4<a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8938\">\u8868\u683c 8938\u300a\u7279\u5b9a\u5916\u56fd\u91d1\u878d\u8d44\u4ea7\u58f0\u660e\u300b\uff08\u82f1\u6587\uff09<\/a>\u3002\u5728\u8868\u683c8938\u4e0a\u62a5\u544a\u7684\u8d26\u6237\u4e5f\u901a\u5e38\u662f\u4ed6\u4eec\u9700\u8981\u5728FBAR\u4e0a\u62a5\u544a\u7684\u8d26\u6237\u3002\u4e0e FBAR \u4e0d\u540c\u7684\u662f\uff0c\u7eb3\u7a0e\u4eba\u5e94\u5c06\u8868\u683c 8938 \u8fde\u540c\u5176\u8054\u90a6\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u4e00\u8d77\u63d0\u4ea4\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6839\u636e\u7eb3\u7a0e\u4eba\u7684\u60c5\u51b5\uff0c\u4ed6\u4eec\u53ef\u80fd\u9700\u8981\u63d0\u4ea4\u8868\u683c8938\u6216 FBAR \u6216\u4e24\u8005\u90fd\u63d0\u4ea4\uff0c\u5e76\u4e14\u53ef\u80fd\u9700\u8981\u5728\u4e24\u79cd\u8868\u683c\u4e0a\u62a5\u544a\u67d0\u4e9b\u5916\u56fd\u8d26\u6237\u3002\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u5728\u56fd\u7a0e\u5c40\u5b98\u7f51IRS.gov\u4e0a\u627e\u5230<a href=\"https:\/\/www.irs.gov\/businesses\/comparison-of-form-8938-and-fbar-requirements\">\u8868\u683c 8938 \u548c FBAR \u8981\u6c42\u7684\u6bd4\u8f83\uff08\u82f1\u6587\uff09<\/a>\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u4fee\u6539<\/strong><strong> FBAR<\/strong><\/p>\n<p>\u7eb3\u7a0e\u4eba\u5982\u679c\u9700\u8981\u66f4\u6b63\u5df2\u63d0\u4ea4\u7684FBAR\uff0c\u5fc5\u987b\u63d0\u4ea4\u65b0\u7684FBAR\u6765\u66f4\u6b63\u4fe1\u606f\uff0c\u5e76\u5c06\u65b0\u7684FBAR \u6807\u8bb0\u4e3a\u201c\u5df2\u4fee\u6539\u201d\u3002\u8bf7\u5b8c\u6574\u586b\u5199\uff0c\u5305\u62ec\u4e0d\u9700\u8981\u66f4\u6b63\u7684\u90e8\u5206\u3002\u4ed6\u4eec\u53ef\u4ee5\u4f7f\u7528BSA \u7535\u5b50\u7533\u62a5\u7cfb\u7edf\u4ee5\u7535\u5b50\u65b9\u5f0f\u63d0\u4ea4\u4fee\u6539\u540e\u7684FBAR\uff0c\u5982\u679c\u65e0\u6cd5\u7535\u5b50\u63d0\u4ea4\uff0c\u53ef\u4ee5\u8054\u7cfb FinCEN\u83b7\u5f97\u53ef\u66ff\u4ee3\u7684\u63d0\u4ea4\u65b9\u5f0f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u4ed6\u4eec\u4ee5\u7535\u5b50\u65b9\u5f0f\u63d0\u4ea4\u4fee\u6539\u540e\u7684 FBAR\uff0c\u8bf7\u9009\u4e2dFinCEN \u8868\u683c 114 \u4e0a\u7684\u201c\u5df2\u4fee\u6539\u201d\u6846\u3002\u5148\u524d\u62a5\u544aBSA\u8bc6\u522b\u533a\u57df\u5c06\u88ab\u6fc0\u6d3b\uff0c\u4ed6\u4eec\u5c06\u8f93\u5165\u539f\u59cb FBAR \u4e2d\u7684 BSA ID \u53f7\u7801\u3002\u5982\u679c\u4ed6\u4eec\u662f\u4ee5\u7535\u5b50\u65b9\u5f0f\u63d0\u4ea4\u539f\u59cb FBAR\uff0c\u4ed6\u4eec\u5c06\u5728 FinCEN \u53d1\u9001\u7684\u786e\u8ba4\u7535\u5b50\u90ae\u4ef6\u4e2d\u627e\u5230 BSA ID \u53f7\u7801\u3002\u5982\u679c\u4ed6\u4eec\u627e\u4e0d\u5230 BSA ID\u53f7\u7801\uff0c\u6216\u8005\u5982\u679c\u4ed6\u4eec\u662f\u4ee5\u7eb8\u8d28\u65b9\u5f0f\u63d0\u4ea4\u4e86\u539f\u59cb\u7684FBAR\uff0c\u5219\u9700\u8981\u5728\u5148\u524d\u62a5\u544aBSA\u8bc6\u522b\u533a\u57df\u5168\u90e8\u8f93\u5165\u96f6\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u903e\u671f\u63d0\u4ea4<\/strong><strong>FBAR<\/strong><\/p>\n<p>\u5982\u679c\u7f8e\u56fd\u7a0e\u52a1\u5c45\u6c11\u83b7\u6089\u4ed6\u4eec\u672c\u5e94\u63d0\u4ea4\u4e4b\u524d\u67d0\u5e74\u7684FBAR\uff0c\u5e94\u5c3d\u5feb\u4ee5\u7535\u5b50\u65b9\u5f0f\u63d0\u903e\u671f\u7684FBAR\u3002BSA \u7535\u5b50\u7533\u62a5\u7cfb\u7edf\u5141\u8bb8\u4ed6\u4eec\u8f93\u5165\u4ed6\u4eec\u62a5\u544a\u7684\u65e5\u5386\u5e74\uff0c\u5305\u62ec\u8fc7\u53bb\u7684\u5e74\u4efd\u3002\u5b83\u8fd8\u4e3a\u7533\u62a5\u4eba\u63d0\u4f9b\u4e86\u4e00\u4e2a\u9009\u9879\u6765\u89e3\u91ca\u903e\u671f\u63d0\u4ea4\u7684\u539f\u56e0\u6216\u8868\u660e\u662f\u5426\u5c5e\u4e8e\u56fd\u7a0e\u5c40\u5408\u89c4\u9009\u9879\u7684\u4e00\u90e8\u5206\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u4e0d\u63d0\u4ea4<\/strong><strong> FBAR \u7684\u5904\u7f5a<\/strong><\/p>\n<p>\u90a3\u4e9b\u6ca1\u6709\u6309\u7167\u8981\u6c42\u63d0\u4ea4 FBAR \u7684\u4eba\u53ef\u80fd\u4f1a\u53d7\u5230\u91cd\u5927\u7684\u6c11\u4e8b\u548c\u5211\u4e8b\u5904\u7f5a\u3002\u5211\u4e8b\u4e0a\u8fdd\u53cdFBAR \u89c4\u5b9a\u53ef\u80fd\u4f1a\u5bfc\u81f4\u7f5a\u6b3e\u548c\/\u6216\u4e94\u5e74\u76d1\u7981\u3002\u7f8e\u56fd\u653f\u5e9c\u6bcf\u5e74\u90fd\u4f1a\u6839\u636e\u901a\u8d27\u81a8\u80c0\u8c03\u6574\u7f5a\u6b3e\u91d1\u989d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u679c\u7eb3\u7a0e\u4eba\u5728\u903e\u671f\u63d0\u4ea4\u7684 FBAR \u4e0a\u6b63\u786e\u62a5\u544a\u5916\u56fd\u91d1\u878d\u8d26\u6237\u3001\u5e76\u4e14\u56fd\u7a0e\u5c40\u8ba4\u4e3a\u7eb3\u7a0e\u4eba\u7684\u903e\u671f\u63d0\u4ea4\u5b58\u5728\u5408\u7406\u7406\u7531\uff0c\u56fd\u7a0e\u5c40\u5219\u4e0d\u4f1a\u5bf9\u5176\u7ed9\u4e0e\u5904\u7f5a\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u8bb0\u5f55\u4fdd\u5b58<\/strong><\/p>\n<p>\u9700\u8981\u63d0\u4ea4FBAR \u7684\u4eba\u5fc5\u987b\u4ece FBAR \u622a\u6b62\u65e5\u671f\u8d77\u5c06\u8d26\u6237\u8bb0\u5f55\u4fdd\u5b58\u4e00\u822c\u4e94\u5e74\u7684\u65f6\u95f4\uff0c\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u6bcf\u4e2a\u5e10\u6237\u4e0a\u7684\u540d\u5b57\uff0c<\/li>\n<li>\u5e10\u53f7\u6216\u5176\u4ed6\u6307\u5b9a\uff0c<\/li>\n<li>\u5916\u56fd\u94f6\u884c\u6216\u5176\u4ed6\u8d26\u6237\u6301\u6709\u4eba\u7684\u59d3\u540d\u548c\u5730\u5740\uff0c<\/li>\n<li>\u5e10\u6237\u7c7b\u578b\uff0c\u4ee5\u53ca<\/li>\n<li>\u62a5\u544a\u671f\u9650\u5185\u6bcf\u4e2a\u8d26\u6237\u7684\u6700\u5927\u4ef7\u503c\u3002<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u4ed6\u4eec\u8fd8\u5e94\u4fdd\u5b58\u63d0\u4ea4\u7684 FBAR \u7684\u526f\u672c\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u63d0\u4ea4FBAR\u7684\u804c\u5458\u6216\u96c7\u5458\uff0c\u5982\u679c\u662f\u62a5\u544a\u5bf9\u5176\u96c7\u4e3b\u7684\u5916\u56fd\u91d1\u878d\u8d26\u6237\u7684\u7b7e\u540d\u6743\uff0c\u5219\u4e0d\u9700\u8981\u4e2a\u4eba\u5bf9\u5176\u96c7\u4e3b\u7684\u8d26\u6237\u4fdd\u5b58\u8bb0\u5f55\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>FBAR\u5e2e\u52a9<\/strong><\/p>\n<p>\u6709\u5173 FBAR \u7533\u62a5\u7684\u4e00\u822c\u6027\u95ee\u9898\uff0c\u8bf7\u5728\u7f8e\u56fd\u4e1c\u90e8\u65f6\u95f4\u5468\u4e00\u81f3\u5468\u4e94\u4e0a\u5348 8 \u70b9\u81f3\u4e0b\u5348 4:30 \u62e8\u6253 866-270-0733\uff08\u7f8e\u56fd\u5883\u5185\u514d\u8d39\uff09\u6216 313-234-6146\uff08\u7f8e\u56fd\u5883\u5916\u62e8\u6253\u8005\u4e0d\u514d\u8d39\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6709\u5173 BSA \u7535\u5b50\u7533\u62a5\u7cfb\u7edf\u7684\u6280\u672f\u95ee\u9898\uff0c\u8bf7\u5c06\u95ee\u9898\u53d1\u9001\u81f3 <a href=\"mailto:bsaefilinghelp@fincen.gov\">bsaefilinghelp@fincen.gov<\/a> \u6216\u81f4\u7535BSA \u7535\u5b50\u7533\u62a5\u54a8\u8be2\u5904 866-346-9478\u3002\u7f8e\u56fd\u4e1c\u90e8\u65f6\u95f4\u5468\u4e00\u81f3\u5468\u4e94\u4e0a\u5348 8 \u70b9\u81f3\u4e0b\u5348 6 \u70b9\u5f00\u653e\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6709\u5173BSA\u6cd5\u89c4\u7684\u95ee\u9898\u6216\u8981\u6c42\u5bf9\u7eb8\u8d28\u6587\u4ef6\u8fdb\u884c\u7535\u5b50\u7533\u62a5\u8c41\u514d\uff0c\u8bf7\u81f4\u7535 800-949-2732 \u6216\u53d1\u9001\u7535\u5b50\u90ae\u4ef6\u81f3 <a href=\"mailto:FRC@fincen.gov\">FRC@fincen.gov<\/a> \u6765\u8054\u7cfbFinCEN\u7684\u8d44\u6e90\u4e2d\u5fc3\u3002\u7f8e\u56fd\u4ee5\u5916\u7684\u6765\u7535\u8005\u53ef\u4ee5\u62e8\u6253\u5e2e\u52a9\u70ed\u7ebf 703-905-3975\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5982\u9700\u66f4\u591a\u4fe1\u606f\uff0c\u8bf7\u8bbf\u95eeFinCEN \u7f51\u7ad9\u4e0a\u7684<a href=\"https:\/\/www.fincen.gov\/report-foreign-bank-and-financial-accounts\">\u62a5\u544a\u5916\u56fd\u94f6\u884c\u548c\u91d1\u878d\u8d26\u6237\uff08\u82f1\u6587\uff09<\/a>\u3002<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>FS-2022-24\uff0c2022 \u5e74 3&#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-1202","post","type-post","status-publish","format-standard","hentry","category-8"],"_links":{"self":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/1202","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=1202"}],"version-history":[{"count":0,"href":"https:\/\/aacyf.org\/index.php?rest_route=\/wp\/v2\/posts\/1202\/revisions"}],"wp:attachment":[{"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aacyf.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}