近期,美国不断加快实施《海外账户纳税法案》,表现出多重现实价值与战略意义。其现实作用包括:增加了美国税收,压缩了美国公民和居民利用离岸账户避税空间,加强了美国公民和居民纳税意识,缓解了美国财政赤字压力,拓宽了美国税收体系。但是,就更广阔范围而论,我们似 Recently, the United States has been accelerating the implementation of the “Taxation Act on Overseas Accounts,” showing its multiple realistic values ​​and strategic significance. Its real functions include: increasing U.S. taxes, reducing the space for tax avoidance by U.S. citizens and residents using offshore accounts, strengthening the tax awareness of U.S. citizens and residents, easing the pressure on U.S. deficits and widening the tax system in the United States. However, in a broader context, we may