修订后的通用报告标准XML模式：税务管理用户指南

User Guide for Tax Administrations Amended Common Reporting Standard XMLSchema: User Guide for Tax Administrations Version 4.0–October2024 This documentand related XML Schema, as well as any data included herein, are without prejudice to the status of or sovereigntyover any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. This document was approved by theCommittee on FiscalAffairs on23August2024and prepared for publication by the OECDSecretariat. OECD (2024),Amended Common Reporting Standard XML Schema: User Guide for Tax Administrations, OECDPublishing,Paris,https://doi.org/10.1787/dd7ee57a-en. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use ofsuch data by the OECD is without prejudice tothe status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law. Note by Türkiye The information in the related XML Schema with reference to “Cyprus” relates to the southern part of the Island. There is nosingle authority representing both Turkishand Greek Cypriot people onthe Island. Türkiyerecognises the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within thecontext of the United Nations, Türkiyeshall preserve its position concerning the “Cyprus issue”. Note by all the European Union Member States of the OECD and the European Union The Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. The information in the related XML Schema relates to the areaunder the effective controlof the Government of the Republic of Cyprus. Photo credits:© © OECD 2024 Foreword This document contains the user guide for the XML schema that supports the automatic exchange of informationpursuant to the Common Reporting Standard (CRS), as updated by the OECD in 2023. While the XML schema has been primarily designed to facilitate the exchanges of CRS information between taxadministrations, the XML schema can also be used for domestic reporting of CRS information by ReportingFinancial Institutions, to the extent permitted under domestic law of the relevant jurisdiction. Table of contents Foreword3 Abbreviations and acronyms5 Common Reporting Standard User Guide6 Introduction6How the CRS User Guide links to the CRS Schema6 Common Reporting Standard Schema Information8 Schema version25Transliteration25Guidance on the correction process for Common Reporting Standard25 Appendix A43CRS XML Schema v3.0 Diagrams43 Appendix BGlossary of Namespaces 58 Abbreviations andacronyms CRSCommon Reporting StandardCRS MCAACRS Multilateral Competent Authority AgreementCTSCommon Transmission SystemFATCAForeign AccountTaxComplianceActFIFinancial InstitutionOECDOrganisation for Economic Co-operation andDevelopment Common Reporting Standard User Guide Version 4.0(CRS schema version 3.0) Introduction TheOECDworkingwithG20countrieshasdevelopedacommonstandardonreporting, duediligenceandexchangeoffinancial account information.Under this common standard,jurisdictions obtain from reporting financialinstitutions and automaticallyexchangewithexchangepartners, as appropriate, on an annual basis financialinformation with respect to allreportableaccounts,identifiedbyfinancialinstitutionsonthebasisofcommonreporting and due diligencerules. Part of the technical solution to support this common standard is a schema and related instructions. A schema is a data structure for holding and transmitting informationelectronically and in bulk. XML “extensiblemarkup language” is commonly used for this purpose. This User Guide explains the information required to be included in each CRS data element to be reported in theCRSXMLSchemav3.0. Italso contains guidance onhowto make correctionsofdata items within a file that canbe processed automatically. How the CRS User Guide links to the CRS Schema This User Guide is divided into logical sections based on the schema and provides information on specific dataelements and any attributes that describe that data element. The CRS Schema Information sections are: I.Message Header with the sender, recipient, messagetype,reportingperiodII.Controlling Person or Account Holder details if anindividualIII.Account Holder if anentityIV.CRS Body; Reporting FI and Reporting Group and Account details The numbers of the sections are reflected in the numbering of the diagrams in Appendix A. The CRSXMLSchema is designed to be used for the automatic exchangeoffinancial account informationbetween Competent Authorities(“CAs”).In addition, the CRS could also be used for domestic reporting byFinancial Institutions (“FIs”) to domestictaxauthorities under the CRS. Items relevant for domestic reporting onlyare shown in[brackets]. The CRS schema is re-using the FATCA schema and elements of STF, so there are some elements in the CRSschema that ar