美国联邦颁布的企业透明法（CTA）要求所有在美国设立的股份有限公司、责任有限公司和有限合伙企业要申报其股东个人信息。该要求于2024年1月1日对所有企业生效，CTA要求申报的信息包括企业的受益人和创建人的个人信息. 除非另有豁免规定。
豁免企业包括：已上市公司、银行和金融机构、保险公司、政府实体、公用事业实体、非营利组织以及其他免税机构等等。
A new regulation under the federal Corporate Transparency Act (CTA) that, for the first time, will require disclosure of information about all U.S. formed corporations, limited liability companies, and limited partnerships (unless exempt) and personal information about their beneficial owners as well as personal information about the persons who form those entities. This requirement is effective on January 1, 2024, for all such entities unless otherwise exempted by the regulation.
该法案由美国财政部金融犯罪执法局（FinCEN）颁布，根据企业透明法CTA要求，所有通过向各州的州务卿或类似办公室提交文件而创建或注册的企业都必须向FinCEN申报有关该企业（下称“申报主体”）的相关信息。申报主体的相关受益人（下称“受益人）和创建人（下称“创建人）的个人资料。从2024年1月1日起，除非根据法案豁免，所有股份有限公司、责任有限公司和有限合伙企业都将被要求提交上述的这些信息。该规定将建立一个关于申报主体及其受益人信息的集中数据库，以打击洗钱、恐怖主义融资和其他非法活动，并促进美国国家安全。
The regulation, issued by the U.S. Treasury Department’s Financial Crimes Enforcement Network (FinCEN) under the CTA, requires all entities created or registered by the filing of a document with the secretary of state or similar office of a state to disclose to FinCEN related information about the entity (reporting company), personal information about related beneficial owners of the reporting company (beneficial owners) and personal information about the persons that form the reporting company (company applicants). Starting January 1, 2024, all corporations, limited liability companies, and limited partnerships, unless exempt, will be required to file this information. This regulation will create a centralized database of information about reporting companies and their beneficial owners to combat money laundering, terrorist financing, and other illicit activity and to promote U.S. national security.
任何在2024年1月1日之前成立的申报主体必须在2025年1月1日之前申报以下信息:
Any reporting company created before January 1, 2024, must report the following information by January 1, 2025:
申报主体的信息：
- 法定全称和任何交易名称或经营别称；
- 美国主要营业地点或经营业务主要地点的地址；
- 企业的设立州，如为境外企业则提供其最初注册地；
- 纳税人ID号码/联邦报税号吗，或者，如为境外申报主体且尚未获得纳税人ID号码，则提供由境外政府颁发的ID号。
Reporting Company Information:
- Full legal name and any trade names or d/b/a names;
- U.S. street address of the principal place of business or primary location where business is conducted;
- Jurisdiction of formation or, for a foreign entity, where the entity was first registered; and
- Taxpayer Identification Number/Employer Identification Number or, where a foreign reporting company has not been issued a Taxpayer Identification Number, a tax identification number issued by a foreign jurisdiction.
受益人的信息：
- 法定全名；
- 出生日期；
- 住宅地址；
- 护照、驾驶执照或政府颁发的其他身份证明文件的ID号码，以及文件副本。
Beneficial Ownership Information:
- Full legal name;
- Date of birth;
- Residential street address; and
- Unique identifying number from a passport, driver’s license, or other identification document issued by a government and an image of the document from which the identifying number is obtained.
新设立公司
在2024年1月1日或之后创建的任何公司必须在创建后的90天内申报上述申报主体和受益人的信息，以及创建人的信息。除公司创建人以外，如上述信息有任何更改的，申报主体必须在更改后的30天内提交更新报告。
New Company
Any entity that is created on or after January 1, 2024, must report, within 90 days of creating the entity, the information set forth above for reporting companies and beneficial owners, as well as information regarding company applicants. If any of the above information changes, other than with respect to a company applicant, the reporting company must file an updated report within 30 days of the change.
处 罚
未申报或提供虚假、欺诈性信息是违法的。蓄意违反，对任何没能得到补救的违规行为处以每天500美元的民事处罚，以及高达$10,000和/或两年监禁的刑事处罚。FinCEN正在颁布一项法规，规定谁可以查看上述这些提供给FinCEN的信息，以及如何使用这些查看到的信息。我们预计FinCEN将在迟些时候出台受益人信息申报表的最终版本。
Penalties
Failure to report the required information or providing false or fraudulent information is unlawful. Willful violations can result in civil penalties of up to $500/day for any violation that has not been remedied and criminal penalties of up to $10,000, and/or two years of prison. FinCEN is in the process of promulgating a regulation that sets forth who may access the information provided to FinCEN and how recipients may use the information. We expect that FinCEN will adopt final versions of the beneficial owner information reporting forms later this year.