{"id":55,"date":"2026-09-16T09:00:00","date_gmt":"2026-09-16T01:00:00","guid":{"rendered":"https:\/\/www.dagon.com.cn\/?p=55"},"modified":"2026-10-23T08:59:41","modified_gmt":"2026-10-23T00:59:41","slug":"crs-2-carf","status":"publish","type":"post","link":"https:\/\/www.dagon.com.cn\/en\/crs-2-carf\/","title":{"rendered":"CRS 2.0\u4fee\u8ba2\u4e0eCARF\u52a0\u5bc6\u8d44\u4ea7\u62a5\u544a\u89c4\u5219"},"content":{"rendered":"<h2>\u4fee\u8ba2\u80cc\u666f<\/h2>\n<p>2023\u5e746\u67088\u65e5,OECD\u540c\u6b65\u53d1\u5e03:<\/p>\n<ol>\n<li><strong>CARF<\/strong>(Crypto-Asset Reporting Framework) \u2014 \u52a0\u5bc6\u8d44\u4ea7\u62a5\u544a\u89c4\u5219<\/li>\n<li><strong>CRS 2.0<\/strong>(Amended CRS) \u2014 \u5171\u540c\u7533\u62a5\u51c6\u5219\u4fee\u8ba2\u7248<\/li>\n<\/ol>\n<blockquote>\n<p>\u76ee\u6807: \u5c06\u7a0e\u52a1\u900f\u660e\u539f\u5219\u6269\u5c55\u81f3\u52a0\u5bc6\u8d44\u4ea7\u9886\u57df,\u5f25\u8865\u4f20\u7edfCRS\u5728\u6570\u5b57\u91d1\u878d\u8d44\u4ea7\u65b9\u9762\u7684\u8986\u76d6\u7f3a\u53e3\u3002<\/p>\n<\/blockquote>\n<h2>CRS 2.0\u4e3b\u8981\u4fee\u8ba2<\/h2>\n<h3>1. \u52a0\u5bc6\u8d44\u4ea7\u6269\u5927\u62a5\u9001\u8303\u56f4<\/h3>\n<ul>\n<li>\u52a0\u5bc6\u8d44\u4ea7\u884d\u751f\u54c1\u7eb3\u5165CRS\u8303\u56f4<\/li>\n<li>\u6295\u8d44\u52a0\u5bc6\u8d44\u4ea7\u7684\u6295\u8d44\u5b9e\u4f53\u7eb3\u5165CRS\u8303\u56f4<\/li>\n<\/ul>\n<h3>2. \u7535\u5b50\u8d27\u5e01\u548cCBDC<\/h3>\n<ul>\n<li>\u5f15\u5165<strong>SEMP<\/strong>(\u6307\u5b9a\u7535\u5b50\u8d27\u5e01\u4ea7\u54c1)\u6982\u5ff5<\/li>\n<li><strong>CBDC<\/strong>(\u592e\u884c\u6570\u5b57\u8d27\u5e01)\u7eb3\u5165CRS\u8303\u56f4<\/li>\n<\/ul>\n<blockquote>\n<p>SEMP\u9700\u6ee1\u8db3:\u5355\u4e00\u6cd5\u5b9a\u8d27\u5e01\u7684\u6570\u5b57\u8868\u793a\u3001\u53d1\u884c\u540e\u7528\u4e8e\u652f\u4ed8\u3001\u53ef\u6309\u9762\u503c\u8d4e\u56de\u7b49\u6761\u4ef6\u3002<\/p>\n<\/blockquote>\n<h3>3. \u6295\u8d44\u5b9e\u4f53\u5b9a\u4e49\u4fee\u6539<\/h3>\n<ul>\n<li>Investment Entity\u5b9a\u4e49\u6269\u5c55\u81f3\u5305\u62ec\u6295\u8d44\u52a0\u5bc6\u8d44\u4ea7\u7684\u6d3b\u52a8<\/li>\n<\/ul>\n<h3>4. \u5c3d\u804c\u8c03\u67e5\u52a0\u5f3a<\/h3>\n<ul>\n<li>\u62a5\u544a\u8d26\u6237\u6301\u6709\u4eba\u3001\u63a7\u5236\u4eba\u7684\u989d\u5916\u4fe1\u606f<\/li>\n<li>\u662f\u5426\u53d6\u5f97\u6709\u6548\u81ea\u6211\u8ba4\u8bc1<\/li>\n<li>\u8d26\u6237\u7c7b\u578b(\u65e2\u6709\/\u65b0\u5f00\/\u8054\u540d)<\/li>\n<li>\u8981\u6c42\u81ea\u6211\u8ba4\u8bc1\u6240\u6709\u7a0e\u52a1\u5c45\u6c11\u7ba1\u8f96\u533a<\/li>\n<\/ul>\n<h3>5. &#8220;\u6324\u51fa&#8221;\u89c4\u5219(\u907f\u514d\u53cc\u91cd\u62a5\u544a)<\/h3>\n<ul>\n<li>CRS 2.0\u8981\u6c42\u62a5\u544a\u51fa\u552e\/\u8d4e\u56de\u91d1\u878d\u8d44\u4ea7\u603b\u6536\u5165(\u542b\u52a0\u5bc6\u8d44\u4ea7)<\/li>\n<li>\u82e5\u5df2\u5728CARF\u4e0b\u62a5\u544a,CRS 2.0\u4e0b\u65e0\u9700\u91cd\u590d\u62a5\u544a<\/li>\n<\/ul>\n<h2>CARF\u6846\u67b6<\/h2>\n<h3>\u9002\u7528\u8303\u56f4<\/h3>\n<ul>\n<li>\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6613\u4fe1\u606f\u4ea4\u6362<\/li>\n<li>\u8986\u76d6\u52a0\u5bc6\u8d44\u4ea7\u3001\u884d\u751f\u54c1\u3001\u76f8\u5173\u52a0\u5bc6\u8d44\u4ea7<\/li>\n<\/ul>\n<h3>\u62a5\u9001\u4e3b\u4f53(RCASP)<\/h3>\n<ul>\n<li>\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6613\u5e73\u53f0<\/li>\n<li>\u52a0\u5bc6\u8d44\u4ea7\u7ecf\u7eaa\u5546\u3001\u4ea4\u6613\u5546\u3001\u505a\u5e02\u5546<\/li>\n<li>\u52a0\u5bc6\u8d44\u4ea7ATM\u8fd0\u8425\u5546<\/li>\n<\/ul>\n<h3>\u62a5\u9001\u4fe1\u606f<\/h3>\n<ul>\n<li>\u8d26\u6237\u6301\u6709\u4eba\u4fe1\u606f(\u59d3\u540d\u3001\u5730\u5740\u3001TIN)<\/li>\n<li>\u4ea4\u6613\u603b\u989d(\u4e70\u5165\/\u5356\u51fa)<\/li>\n<li>\u8d26\u6237\u4f59\u989d\/\u4ef7\u503c<\/li>\n<\/ul>\n<h2>\u5404\u8f96\u533a\u91c7\u7eb3\u8fdb\u5c55<\/h2>\n<p>|&#8212;&#8212;|&#8212;&#8212;&#8212;-|&#8212;&#8212;&#8212;|&#8212;&#8212;&#8211;|<\/p>\n<p>| <strong>\u6b27\u76df<\/strong> | DAC8\u6307\u4ee4(Directive 2023\/2226) | 2026-01-01 | \u9ad8 |<\/p>\n<p>| <strong>\u82f1\u56fd<\/strong> | HMRC\u653f\u7b56\u6587\u4ef6+Finance Bill | CARF 2026-01-01;\u9996\u6b21\u7533\u62a52027-05-31 | \u9ad8 |<\/p>\n<p>| <strong>\u65b0\u52a0\u5761<\/strong> | CARF\u6cd5\u89c42026\u520a\u5baa;CRS 2.0\u627f\u8bfa | CARF\u6cd5\u89c42027-01-01\u751f\u6548;CRS 2.0 2028\u5e74\u4ea4\u6362 | \u9ad8 |<\/p>\n<p>| <strong>\u9999\u6e2f<\/strong> | \u7a0e\u52a1(\u4fee\u8ba2)\u6cd5\u68482026 | CARF 2027-01-01;CRS 2.0 2028-01-01 | \u9ad8 |<\/p>\n<p>| <strong>\u4e2d\u56fd\u5185\u5730<\/strong> | <strong>\u5c1a\u672a\u91c7\u7eb3<\/strong> | \u2014 | \u9ad8 |<\/p>\n<h3>\u6b27\u76dfDAC8\u8981\u70b9<\/h3>\n<ul>\n<li>\u6b63\u5f0f\u540d\u79f0: Council Directive (EU) 2023\/2226<\/li>\n<li>2023\u5e7410\u670817\u65e5\u901a\u8fc7<\/li>\n<li>2026\u5e741\u67081\u65e5\u751f\u6548<\/li>\n<li>\u8986\u76d6\u52a0\u5bc6\u8d44\u4ea7\u4ea4\u6613\u3001\u7535\u5b50\u8d27\u5e01\u3001CBDC<\/li>\n<li>\u9996\u6b21\u7533\u62a5: 2027\u5e741\u670831\u65e5\u524d<\/li>\n<\/ul>\n<h3>\u9999\u6e2f\u8981\u70b9<\/h3>\n<ul>\n<li>2026\u5e745\u670822\u65e5\u53d1\u5e03\u6cd5\u6848<\/li>\n<li>CARF\u81ea2027\u5e741\u67081\u65e5\u8d77\u5b9e\u65bd<\/li>\n<li>CRS\u4fee\u8ba2\u81ea2028\u5e741\u67081\u65e5\u8d77\u5b9e\u65bd<\/li>\n<li>\u4fee\u8ba2\u300a\u7a0e\u52a1\u6761\u4f8b\u300b\u7b2c8A\u90e8\u53ca\u9644\u886817C\u300117D<\/li>\n<\/ul>\n<h2>\u5b9e\u65bd\u65f6\u95f4\u8868<\/h2>\n<div class=\"table-wrap\">\n<table>\n<thead>\n<tr>\n<th>\u65f6\u95f4<\/th>\n<th>\u4e8b\u4ef6<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2023-06-08<\/td>\n<td>OECD\u53d1\u5e03CRS 2.0\u548cCARF<\/td>\n<\/tr>\n<tr>\n<td>2023-10-17<\/td>\n<td>\u6b27\u76df\u901a\u8fc7DAC8<\/td>\n<\/tr>\n<tr>\n<td>2025-07<\/td>\n<td>OECD\u53d1\u5e03CARF XML Schema\u6280\u672f\u66f4\u65b0<\/td>\n<\/tr>\n<tr>\n<td>2026-01-01<\/td>\n<td>DAC8\u751f\u6548;\u82f1\u56fdCARF\u6267\u884c\u5c42\u9762\u751f\u6548<\/td>\n<\/tr>\n<tr>\n<td>2027-01-01<\/td>\n<td>\u9999\u6e2fCARF\u5b9e\u65bd;\u65b0\u52a0\u5761CARF\u6cd5\u89c4\u751f\u6548<\/td>\n<\/tr>\n<tr>\n<td>2027-01-31<\/td>\n<td>DAC8\u9996\u6b21\u7533\u62a5\u7a97\u53e3<\/td>\n<\/tr>\n<tr>\n<td>2027-05-31<\/td>\n<td>\u82f1\u56fdCRS 2.0\u548cCARF\u9996\u6b21\u7533\u62a5\u622a\u6b62<\/td>\n<\/tr>\n<tr>\n<td>2028-01-01<\/td>\n<td>\u9999\u6e2fCRS 2.0\u5b9e\u65bd<\/td>\n<\/tr>\n<tr>\n<td>2028\u5e74<\/td>\n<td>\u65b0\u52a0\u5761\u9884\u8ba1CRS 2.0\u4ea4\u6362\u548cCARF\u4ea4\u6362<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>\u5bf9\u9ad8\u51c0\u503c\u4eba\u58eb\u7684\u5f71\u54cd<\/h2>\n<ol>\n<li><strong>\u7a0e\u52a1\u900f\u660e\u8303\u56f4\u663e\u8457\u6269\u5927<\/strong>: \u52a0\u5bc6\u8d44\u4ea7\u884d\u751f\u54c1\u3001\u6295\u8d44\u5b9e\u4f53\u3001SEMP\u3001CBDC\u7eb3\u5165\u62a5\u544a\u8303\u56f4<\/li>\n<li><strong>\u53cc\u91cd\u67b6\u6784\u98ce\u9669\u4e0a\u5347<\/strong>: \u79bb\u5cb8\u4fe1\u6258\u3001\u79bb\u5cb8\u516c\u53f8\u3001\u57fa\u91d1\u6216\u591a\u5c42\u67b6\u6784\u5747\u53d7\u66f4\u4e25\u683c\u81ea\u6211\u8ba4\u8bc1\u548c\u5c3d\u804c\u8c03\u67e5<\/li>\n<li><strong>\u5408\u89c4\u6210\u672c\u589e\u52a0<\/strong>: \u52a0\u5bc6\u8d44\u4ea7\u670d\u52a1\u63d0\u4f9b\u5546\u9700\u52a0\u5f3aAML\/KYC\u3001\u81ea\u6211\u8ba4\u8bc1\u548c\u4ea4\u6613\u8bb0\u5f55\u7cfb\u7edf<\/li>\n<li><strong>\u4e2d\u56fd\u5185\u5730\u672a\u91c7\u7eb3\u2260\u4e0d\u53d7\u5f71\u54cd<\/strong>: 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