中国各地税务局正在继续加强监管。此前，上周四，中国对境外信托报告的宽限期到期。这是推动自愿税务披露的持续努力的一部分。
Local tax bureaus across China are continuing to step up oversight following the expiration of the country’s grace period for the reporting of offshore trusts last Thursday, part of an ongoing push to spur voluntary tax disclosures.
北京税务机关于上周四——90天宽限期的截止日期——在其官网上发布了针对21个人的通知，责令他们提交与境外信托相关的税务文件。
Municipal tax authorities in Beijing published notices for 21 individuals on the official website last Thursday – the expiry date of the 90-day grace period – ordering them to submit tax documentation linked to offshore trusts.
这些通知旨在“加强境外信托税收征管”，要求纳税人对自己设立或持有权益的境外信托进行自查，并在15天内依法向税务机关提供相关文件。
The notices, issued to “tighten tax collection over offshore trusts”, direct taxpayers to carry out a self-review of any offshore trusts they established or hold an interest in and furnish relevant documents to tax authorities within 15 days in compliance with the law.
本月早些时候，中国东部山东省沿海枢纽城市青岛的税务机关向当地一名纳税人发布了一份类似但更为具体的通知。
Earlier this month, tax authorities in Qingdao – a coastal hub in China’s eastern Shandong province – issued a comparable yet more pointed notice to a local taxpayer.
通知称，“数据比对”发现了与境外金融账户相关的信息，并要求接收人核实这些账户的性质。税务局责令这位孙姓纳税人提交涵盖这些信托及其关联境外上市公司的文件。
It said “data matching” had uncovered information relating to overseas financial accounts and told the recipient to verify the nature of those accounts. The tax office directed the taxpayer, surnamed Sun, to submit documentation covering the trusts and affiliated offshore listed companies.
上海财经大学教授田志伟表示：“税务机关并非完全找不到这些人。当局可能在发布通知之前已经联系过通知中点名的一些人。”
“It is not wholly the case that tax authorities are unable to locate these individuals. Authorities may have already reached out to some of the people named in the notices before issuing them,” said Tian Zhiwei, a professor at Shanghai University of Finance and Economics.
田志伟指出：“税务局发布这些公开通知有两个原因。他们正在建立完整的程序记录，以确保任何后续处罚或税款追回行动在程序上合规。另一个目的是对其他人发出警告。”
“Tax bureaus are issuing these public notices for two reasons. They are establishing a complete procedural trail to ensure any subsequent penalties or tax recovery actions are procedurally sound. The other purpose is to issue a warning to others,” Tian noted.
“我怀疑他们面临筹集资金困难，或者正在争辩适用的税务处理方式，”北京安理律师事务所税务律师叶永青说。
他补充道：“这些通知预计将释放信号，推动其他持有离岸信托的高净值人士开展自愿自查，提升全行业合规标准。”
I suspect they are facing challenges lining up funds or contesting the applicable tax treatmentYe Yongqing, Anli Partners“The notices are expected to send a signal pushing other high-net-worth individuals holding offshore trusts to carry out voluntary self-review and lift compliance standards across the industry,” he added.
中国今年加大了对离岸资产征税的力度。财政部上周五发布的数据显示，前三季度个人所得税收入超过1.34万亿元人民币（约合2009.3亿美元），同比增长14.1%。
China has ramped up efforts to tax offshore assets this year. Figures released by the Ministry of Finance last Friday show proceeds from individual income tax exceeded 1.34 trillion yuan (US$200.93 billion) in the first three quarters, climbing 14.1 per cent from a year earlier.
这一增速超过了增值税——中国最大税种——6%的增幅，也高于企业所得税7.1%的增速。
That rate of increase outstripped the 6 per cent expansion for value-added tax – China’s largest tax category – and the 7.1 per cent growth of corporate income tax.
北京安理律师事务所税务律师叶永青表示，他的客户已完成申报并缴清了与离岸信托相关的税款。
Ye Yongqing, a tax lawyer with Beijing-based law firm Anli Partners, said his clients had wrapped up filings and settled payment of their taxes tied to their offshore trusts.
叶永青补充道：“据我所知，首批收到税务通知的纳税人大多已结清税款。至于未缴纳者，我怀疑他们面临筹集资金困难，或者正在争辩适用的税务处理方式。”
“To my understanding, most taxpayers in the first batch served with tax notices have already settled the taxes. As for those who haven’t, I suspect they are facing challenges lining up funds or contesting the applicable tax treatment,” Ye added.
外界更加关注中国对富裕阶层、尤其是超级富豪税收规则的执行情况。
Greater attention has been paid to the enforcement of tax rules on China’s wealthy, especially its super-rich.
彭博亿万富翁指数数据显示，全球500大富豪中有8人可能受到离岸信托税收措施影响，他们在英属维尔京群岛、开曼群岛等避税天堂设立了信托。
Data from the Bloomberg Billionaires Index shows eight of the world’s 500 wealthiest individuals are among those potentially affected by the offshore trust tax measures, having established trusts in tax havens such as the British Virgin Islands and the Cayman Islands.
这8人包括广州网易公司创始人丁磊，其离岸资产约370亿美元；以及拼多多创始人黄峥，截至10月中旬，其在中国大陆境外的资产达290亿美元。
The group includes Ding Lei, head of Guangzhou-based game developer NetEase, with roughly US$37 billion in offshore holdings, and Huang Zheng, founder of e-commerce powerhouse PDD Holdings, who had US$29 billion of assets outside mainland China as of mid-October.
上个月，海底捞国际控股在港交所发布公告，披露联合创始人张勇及其妻子舒萍出售了公司2.59亿股股份，交易金额约为27.5亿港元（当时约合3.5055亿美元）。
Last month, Haidilao International Holding published a filing with the Hong Kong stock exchange, revealing that co-founders Zhang Yong and his wife Shu Ping offloaded 259 million shares of the company, in a deal worth around HK$2.75 billion (US$350.55 million) at the time.
公告称，此次出售是为了满足二人的个人资金需求及财务安排。许多市场参与者推测，所得款项将用于支付其离岸信托产生的税务义务。
The disclosure said the disposal was undertaken to satisfy their personal funding needs and financial arrangements. Many market participants speculated the proceeds would be used to cover tax obligations arising from their offshore trusts.
财政部今夏发布了管辖离岸信托征税的规则。规定指出，对于2023年至2025年间设立的离岸信托，委托人在信托设立时需缴纳税款。
The finance ministry issued the rules governing taxation of offshore trusts this summer. The provisions stated that founders are subject to tax upon settlement of offshore trusts established between 2023 and 2025.
本月，国家税务总局补充规定，个人所得税欠缴税款累计达到10万元或以上的，适用延长追征期的门槛。
This month, the State Taxation Administration added that the threshold qualifying for an extended statute of limitations for tax recovery applies where unpaid individual income tax totals 100,000 yuan or more.
“从我们团队处理的案例来看，延长追征期大多为五到八年——比我们通常预期的要长，”叶永青指出。
“From the cases our team has handled, the extended tax recovery period is mostly five to eight years – longer than we normally anticipated,” Ye Yongqing noted.