北京扩大海外追税 中国富豪将离岸资金转向美国银行

中国财政部与国家税务总局于7月24日发布公告，全面紧缩离岸信托的个人所得税监管1。这一政策调整促使中国富豪将存放在香港、新加坡等地的离岸资金转往美国银行1。针对新规发布前的存量离岸信托，官方提供的90天免滞纳金过渡期已于2026年10月22日截止1。

由于美国未参与经济合作暨发展组织推动的共同申报准则，不需与其他国家交换账户信息，中国客户将其作为规避税务监管的途径1。新加坡金睿资本执行长陈俊杰表示，客户自7月起规划转移资产至美国，一些人在两个月内就已完成开户1。相比之下，新加坡和香港均参与共同申报准则，需向北京提供中国客户账户资料1。

对于这种资金转移策略，多位律师提出警告。香港中伦律师事务所合伙人伍守文指出，客户"在赌自己不会被曝光"1，并表示"他们可能依然违反规定，因为他们拥有持续产生收入但未申报的海外账户。隐匿不等于合法税务规划"1。新加坡银行私人银行家林景宽则表示，"从现在起，中国境内几乎没有大笔资金能够汇出去"1。

Beijing's intensified crackdown on offshore trusts is reshaping how wealthy Chinese manage their wealth abroad. On July 24, China's Ministry of Finance and State Administration of Taxation released new guidelines imposing strict individual income tax oversight on offshore trusts, prompting a significant shift in asset placement strategies.1 The policy has triggered a migration of offshore capital from traditional havens in Hong Kong and Singapore toward American financial institutions, where the United States does not participate in the OECD's Common Reporting Standard and therefore does not exchange account information with other countries.1

The regulatory tightening targets both future arrangements and existing structures. A 90-day grace period without penalties for pre-existing offshore trusts expired on October 22, 2026, creating pressure for wealth managers and their clients to act quickly.1 According to Chen Junhe, executive director of Singapore-based Jinsui Capital, clients have been planning asset transfers to the United States since July, with some completing account openings within two months.1 While Singapore and Hong Kong participate in the Organisation for Economic Co-operation and Development's Common Reporting Standard, requiring them to share account information with Beijing, the United States does not.1 A private banker at a Singapore bank, Lin Jingkuan, noted that constraints on capital movement have become severe, stating that "practically no large sums of money can be remitted out of mainland China anymore."1

However, legal experts caution that relocating funds to American accounts may not provide the shelter wealthy individuals seek. Wu Shouwen, a partner at Hong Kong's Zhonglun Law Firm, warned that clients are "gambling on not being exposed."1 He emphasized that maintaining unreported offshore accounts generating continuous income likely violates tax regulations, noting that "they may still be in violation because they have overseas accounts that continue to generate income but remain unreported. Concealment does not equal legitimate tax planning."1