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现金交易申报Cash Transaction Reporting

来源:本站原创 浏览量: 发布日期:2020/9/17 11:32:31

The obvious first question that comes to mind is what is considered “cash” for purposes of Form 8300? Cash is defined in Treasury Regulations section 1.6050I-1(c)(1) as: U.S. and foreign coin and currency received in any transaction; or Monetary instruments, such as cashier’s check, money order, bank draft, or traveler’s check having a face amount of $10,000 or less that is received in a designated reporting transaction (defined below), or that is received in any transaction in which the recipient knows that the instrument is being used in an attempt to avoid the reporting of the transaction under either section 6050I or 31 USC section 5331.

第一个显而易见的问题是,在表格8300中什么是现金?《财政条例》第1.6050I-1c)(1)节将现金定义为:在任何交易中收到的美国和外国硬币和货币;或在指定申报交易(定义见下文)中收到的票面金额不超过10000美元的银行本票、汇票、银行汇票或旅行支票或者是在任何交易中收到的,在该交易中,接收方知道该票据正被用于试图避免《美国法典》第31卷第 6050I 节或5331节的规定的交易申报。

 

Cash does not include a check drawn on the payer’s own account, such as a personal check [Treasury Regulations section 1.6050I–1(c)(1)(ii)].

现金不包括付款人自己账户上的支票,如个人支票[Treasury Regulations section 1.6050I–1(c)(1)(ii)]

The rules for reporting monetary instruments received in a “designated reporting transaction” can be complex. A “designated reporting transaction” is “a retail sale … of a consumer durable, a collectible, or a travel or entertainment activity” [Treasury Regulations section 1.6050I-1(c)(iii)]. A consumer durable is defined as an “item of tangible personal property of a type that, under ordinary usage, can reasonably be expected to remain useful for at least 1 year, and that has a sales price of more than $10,000” [Treasury Regulations section 1.6050I-(c)(2)].

报告在指定申报交易中收到的货币工具的规则可能很复杂。指定申报交易是指消费者耐用品、收藏品或旅游或娱乐活动……的零售销售”[Treasury Regulations section 1.6050I-1(c)(iii)]。耐用消费品的定义是“在正常使用情况下,可以合理预期至少使用一年,销售价格超过10000美元的有形个人财产。”[Treasury Regulations section 1.6050I-(c)(2)].

现金交易申报Cash Transaction Reporting

The Form 8300 requirements apply not just to the direct seller or service provider, but the person who acts on behalf of another as an agent as well. An agent who receives cash from a principal and uses it within 15 days in a second cash transaction is not required to report initial receipt of the cash if the agent discloses the name, address, and taxpayer identification number (TIN) of the principal to the recipient of the second reportable cash transaction; the recipient in the second transaction is required to file Form 8300 [Treasury Regulations section 6050I-1(a)(3)]. The Form 8300 requirements also apply in other situations where cash is received on account of another, such as a business that collects delinquent accounts receivables for other businesses. [Treasury Regulations section 6050I-1(a)(2)].

表格8300要求不仅适用于直销商或服务提供商,还适用于代表另一方作为代理人的人员。代理人从委托人处收到现金并在15天内用于第二笔现金交易的,如果代理人向第二笔应申报现金交易的收款人披露了委托人的姓名、地址和纳税人识别号(TIN),则无需报告首次收到的现金;第二笔交易中的收件人需要提交表格8300[Treasury Regulations section 6050I-1(a)(3)]。表格8300的要求也适用于其他情况,如为其他企业收取拖欠应收账款的企业[Treasury Regulations section 6050I-1(a)(2)]

In addition, the IRS encourages businesses to file Forms 8300 to report “suspicious transactions,” transactions in which it appears that a person is attempting to cause Form 8300 not to be filed, or to file a false or incomplete form (IRM 4.26.10.7.1). There are some exceptions to these requirements. To avoid duplicate reporting, financial institutions that are required to file Currency Transaction Reports (CTR) do not have to file Form 8300 [Treasury Regulations section 1.6050I-1(d)(1)]. There also is no requirement to report a cash transaction if the entire transaction occurs outside of the United States [Treasury Regulations section 6050I-1(d)(4)].

此外,美国国税局鼓励企业提交8300表格,以报告可疑交易,即似乎有人试图阻止8300表格的提交,或提交虚假或不完整的表格(IRM 4.26.10.7.1)。这里有一些例外要求。为避免重复报告,要求提交货币交易报告(Currency Transaction ReportsCTR)的金融机构不必提交8300表格[Treasury Regulations section 1.6050I-1(d)(1)]。如果整个交易发生在美国境外,也不要求报告现金交易 [Treasury Regulations section 6050I-1(d)(4)]

现金交易申报Cash Transaction Reporting 

If the failure to comply was the result of intentional disregard of the filing requirements or annual statement requirements, the penalty is substantially larger. For intentional disregard of the rules requiring the filing of Form 8300, the penalty is the greater of $25,000 or the amount of cash received in such transaction, not to exceed $100,000 [IRC section 6721(e)(2)]. For failure to furnish customer statements, the penalty is the greater of $500 per failure, or 10% of the aggregate amount of the items to be reported. There is no aggregate annual limitation for intentional disregard penalties [IRC sections 6721(e); 6722(e)].

如果未能遵守是由于故意无视备案要求或年度报表要求,惩罚要大得多。如果故意无视提交8300表格要求的规则,处罚金额为在25,000美元或在此类交易中收到的现金金额中取大者,但不超过100,000美元[IRC section 6721(e)(2)]。对于未能提供客户对账单的,罚款为在每次失败500美元或待报告项目总额的10%中取大者。对于故意无视规则的处罚没有年度总限额 [IRC sections 6721(e); 6722(e)]

A failure is due to intentional disregard if it is “knowing or willful” [Treasury Regulations section 301.6721(f)(2)]; Denbo v. United States, 988 F.2d 1029, 1034-35 (10th Cir. 1993), defining “willful” conduct under section 6672 as a “voluntary, conscious and intentional decision”]. This determination is based on all of the facts and circumstances [Purser Truck Sales v. United States, 710 F. Supp. 2d 1334, 1339 (Md. Ga. 2008)].

如果是明知或故意的,则申报失败被认为是故意的忽视[Treasury Regulations section 301.6721(f)(2)]; Denbo v. United States, 988 F.2d 1029, 1034-35 (10th Cir. 1993), 将第6672条下的“故意”行为定义为“自愿、自觉和故意的决定”]。这个决定是基于所有的事实和实际情况[Purser Truck Sales v. United States, 710 F. Supp. 2d 1334, 1339 (Md. Ga. 2008)]

These facts and circumstances include, but are not limited to the following:

这些事实和情况包括但不限于:

Whether the failure to file timely or the failure to include correct information is part of a pattern of conduct by the person who filed the return of repeatedly failing to file timely or repeatedly failing to include correct information;

不及时提交或未包含正确信息是否属于多次未及时提交或多次提交未包含正确信息的申报表的行为模式的一部分;

Whether correction was promptly made upon discovery of the failure;

发现提交失败后是否及时纠正;

Whether the filer corrects a failure to file or a failure to include correct information within 30 days after the date of any written request from the Internal Revenue Service to file or to correct;

申报人是否在美国国税局提出请提交或请更正的书面要求之日起30天内纠正未提交或未包含正确信息的情况;

Whether the amount of the information reporting penalties is less than the cost of complying with the requirement to file timely or to include correct information on an information return. [Treasury Regulations section 301.6721-1(f)(3)].

信息报告处罚金额是否低于遵守及时提交文件或在信息申报表中包含正确信息的要求的成本[Treasury Regulations section 301.6721-1(f)(3)]

There are few reported cases involving these penalties, but they indicate that there must be something more than just poor recordkeeping practices or ignorance of the rules for the IRS to impose heightened penalties. Because of the “extreme harshness” of the penalties involved, intentional disregard is “a high standard of culpability, requiring much more than merely negligent or reckless disregard” [Purser Truck Sales at 1339].

很少有涉及这些处罚的案例被报道,但它们表明,除了记录保存方法不佳或对规定的无知之外,肯定还有其他原因让国税局加大处罚力度。由于所涉及的处罚极其严厉,故意无视是一个高标准的罪责,要求受罚者远远不止是由疏忽大意或鲁莽的漠视”[Purser Truck Sales at 1339]

A clear case of intentional disregard is Bickham Lincoln-Mercury v. United States [168 F.3d 790 (5th Cir. 1999)], in which the taxpayer had previously pled guilty to criminal charges for failure to file Form 8300, and later withheld information from the IRS in a deliberate effort to assist a customer who wanted to conceal the amount of cash paid for a car. On the other side of the spectrum is Kruse, Inc. v. United States [213 F. Supp. 2d 939, 944 (N.D. Ind. 2002)], in which a jury found that the IRS had improperly imposed the intentional failure to file penalties. There was evidence that the taxpayer honestly believed that auction businesses were exempt from the Form 8300 requirements. This belief was wrong, but because the taxpayer genuinely held it, he did not act willfully. The taxpayer’s defense was bolstered by the fact that he did not make any attempt to conceal his cash receipts but kept accurate books and records and deposited all cash receipts in his bank account.

一个明显的故意忽视案例是Bickham Lincoln-Mercury诉美国案[168 F.3d 790 (5th Cir. 1999)],在该案中,纳税人曾因未提交8300表而被刑事指控有罪,后来,为了帮助一位想隐瞒买车现金数额的客户,他故意向国税局隐瞒信息。另一反例KruseInc.诉美国[213 F.Supp.2d 939944N.D.Ind.2002],陪审团认为美国国税局对故意不提交行为的处罚不恰当。有证据表明,纳税人诚实地认为拍卖业务不受8300表格要求的约束。这种想法是错误的,但由于纳税人是真诚的,他并没有故意行事。纳税人的辩护得到了支持,因为他没有试图隐瞒他的现金收入,而是保存了准确的账簿和记录,并将所有现金收入存入他的银行账户。

现金交易申报Cash Transaction Reporting

In Tysinger Motor Co. [428 F. Supp. 2d 480 (E.D. Va. 2006)], the line between intentional disregard and negligence is less clear. The IRS conducted a compliance review and found that the family-owned automobile dealership had failed to report several transactions involving cash in excess of $10,000. The IRS conducted a second review, in which it again found that the company had been inconsistent with its Form 8300 compliance. After the second review, the chief financial officer acknowledged that he was aware of the Form 8300 requirements and of the penalties for failure to file, and the company implemented a system to identify cash transactions. The system did not work, however, and during a third compliance review, the IRS found that the company had failed to file Forms 8300 for four of the eight reportable transactions during the period under review. The company prevailed on its defense that it did not intentionally disregard its obligation but that the failures to file were simply mistakes, the result of sloppy recordkeeping and an inadequate compliance system.

在Tysinger Motor 公司案中[428 F. Supp. 2d 480 (E.D. Va. 2006)],故意忽视和疏忽之间的界限不太清楚。国税局进行了一次合规性审查,发现这家家族汽车经销商未能报告几笔涉及现金超过10000美元的交易。美国国税局进行了第二次审查,再次发现该公司实际情况与8300表格的合规性不符。在第二次审查之后,首席财务官承认,他知道8300表格的要求和未能提交文件的处罚,但公司实施了一个识别现金交易的系统。然而,该系统不起作用,在第三次合规性审查期间,美国国税局发现,在审查期间,该公司未能为8笔可申报交易中的4笔提交8300表格。该公司辩称,公司并非故意无视其义务,但未能提交文件只是错误,是记录保管不善和合规性处理系统不健全的结果。



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