双语 | 去年美国人放弃国籍数再创新高，你还要移民吗？

双语 | 去年美国人放弃国籍数再创新高，你还要移民吗？

摘要

导读： 一 直以来，美国吸引着来自全球各地的移民。而如今，对很多美国人，特别是那些富裕的美籍人士来说， 美国国籍 却成了鸡肋。来自美国国税局的相关数字表明， 美国人脱籍......导读：一直以来，美国吸引着来自全球各地的移民。而如今，对很多美国人，特别是那些富裕的美籍人士来说，美国国籍却成了鸡肋。来自美国国税局的相关数字表明，美国人“脱籍”再度创下历史新高，2016年共有5411名公民放弃美国国籍。

FORTUNE

March 07, 2017

AmericansGiveUpCitizenshipat Record RatesAccording to federal government records, a record 5,409 Americans renounced their citizenships in the year 2016, includinga whopping2,364 in the final quarterof the year alone. That's a more than 26% increase fromthe 4,279who handed in their passports in 2015.

根据美国联邦政府报告，2016年，5409名美国人放弃美国国籍，数量创历史新高。其中仅2016年最后一个季度放弃美国国籍的人数就达2364人之多。2016年，放弃美国国籍的人数比2015年的4279人增加了26%。

The cause of the defections, which led the U.S. to say so long last quarter toeveryone from Jonathan Abbis toAnnaZwirner, is primarilytheU.S. tax system.

When it comes to taxes, the United States is an outlier because, unlike nearly every other country,it taxes people based on nationality rather than residency.While U.S. citizens can claim credits with the IRS for what they pay to foreign tax authorities,those amounts are not always enough to offset what they owe.

导致越来越多美国人“脱籍”，让Jonathan 和Anna等一大批美国人和山姆大叔说再见，主要是因为美国的税收系统。

美国税收不同于世界其他国家，因为任何美国籍公民，无论生活在哪里，都需要向“山姆大叔”报税。尽管在国外工作的美国公民可以通过向所在地税务机构缴税获得一定的税收减免，但这些数额往往不能抵消他们在国内的应缴税额。

U.S. expats also face the burden of annual filings with the IRS with theprospect of stiff penalties if they fail to comply.

According to tax lawyer Andrew Mitchel,those who deliberately fail to report foreign accountsto the IRS can face a fine of $100,000 or half the value of the account―whichever is greater. Meanwhile,there are a range of other penalties for small business owners abroad and for those with assets of more than $30,000.

海外的美国人每年还必须向美国国税局报税，如果没有按照规定报税，则可能面临严格的罚款。

税务律师Andrew Mitchel表示, 对于那些有意避税，没有向美国国税局申报海外账户的美国人，他们将面临10万美元的罚款，或数额为账户中一半资产的罚款，以两者中较大数额为准。与此同时，海外美国小企业主和资产超过3万美元的美国公民如果故意避税，还将会面临一系列其他处罚。

"The IRS has been very gracious in saying they won’t take more than 100% of your money," says Mitchel, ironically."These people are terrified they will go bankrupt because of the United States. They just want to get out of the U.S. tax system."

国税局十分慷慨，他们不会拿走超过你100%的资产”，Mitchel讽刺道。“这些人十分害怕自己的美国国籍将来会导致他们破产，他们只是想摆脱美国的税收系统”。

The upshot is that Americans living abroad―many of whomacquired citizenship as a childor married someone in another country decades ago―are simply choosing to give up their citizenship rather than face the ongoing tax hassle.But even renouncing comes at a cost as those who want to surrender their passports must first pay application fees and settle up any outstanding debts.

Meanwhile, despite calls for reform by U.S. ex-patriates groups and media outlets like theWall Street Journal,there's little hope the law will be changed anytime soon.According to Mitchel, the discussions taking place in Congress for a once-in-a-generation overhaul of the tax system are focusing on extra-territorial corporate taxes,not individual tax-payers.

美国的这一税收系统导致的后果是，许多生活在海外的美国人――他们大多数在幼年时获得美国国籍或者几十年前就在海外结婚成家――宁愿选择放弃他们的美国国籍而不愿忍受每年纳税申报带来的麻烦。但是，即便“脱籍”也需要付出一定代价，他们首先必须支付申请费，然后还要付清任何未偿清的债务。

同时，尽管美国海外公民和华尔街日报这样的媒体机构不断呼吁美国税收体系改革，税收法律在短时间内改变的希望十分渺茫。Mitchell说道，国会针对这一千载难逢税改的探讨关注的是海外公司税收，而不是个人税收。

As for the source of the current uptick in Americans renouncing their citizenship,it lies in a law passed in 2010 that forced foreign banks to disclose U.S. citizens―or pay to the IRS 30 percent of gross proceeds generated by those accounts. The restrictions caused some foreign banks to stop serving US expats altogether.

When the law was passed, it appeared to be aimed at fat cats who sought to hide money in secret Swiss bank accounts. But today, it could affect nearly any of the 7 million Americans, who Mitchel says live abroad―many of whom are people of modest means.

而美国人目前加快放弃国籍的根源，则是2010年通过的一项法律，法律要求海外银行必须向国税局报告美国纳税人的账号，否则将扣缴该金融机构美国公民账户总收益的30%。这些限制使得一些国外银行停止向海外美国公民提供服务。

这一法律最初实施之际，是为了打击那些将资产隐藏在秘密瑞士私人账户的权贵大亨。如今，这一法律影响了近700万生活在国外的美国人，Mitchell说道，而他们中许多人的收入并不高。

There are, though, some famous names among the latest list of foreign Americans. These include Boris Johnson, the former mayor of London and current Foreign Affairs minister for the United Kingdom. Born inthe US to British parents, he was registered with the UK consulate and US authorities.

在最新 “脱籍”的名单中，也包括一些名人，比如英国前伦敦市长，现任外交大臣鲍里斯・约翰逊。鲍里斯在美国出生，父母是英国人，曾拥有英美双重国籍。

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