关键词: FATCA,政府间协议,中国税法,金融业,自动情报交换

Abstract: According to the Foreign Account Tax Compliance Act ( FATCA) of the United States, any foreign financial institution is required to provide American citizens’ accounts information to the US government. Otherwise, it will be subjected to a 30% withholding tax. The analysis done from the perspective of international tax law reveals that it is a better choice for both China and America to reach a reciprocal intergovernmental agreement on FATCA. As for China, it must coordinate the relationship between FATCA and Chinese laws over taxation and information exchange, do a good job in the account review and information exchange of Chinese financial industry in accordance with international standards, make full use of tax information to fight against those international tax evasion behaviors, corruption, money laundering, terrorism and other criminal activities, so as to safeguard the national interests and security.

Key words: FATCA; intergovernmental agreements; China’s tax law; the financial industry; automatic exchanges of information