## [国家税务总局收紧对非居民金融账户监管](/cn/zh-CHS/news/guo-jia-shui-wu-zong-ju-shou-jin-dui-fei-ju-min-jin-rong-zhang-hu-jian-guan) # 国家税务总局收紧对非居民金融账户监管 中国 - 22 / 11 / 2017 中国税法评论 2-2017 - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/cn/zh-CHS/news/guo-jia-shui-wu-zong-ju-shou-jin-dui-fei-ju-min-jin-rong-zhang-hu-jian-guan) - [](https://twitter.com/intent/tweet?text=国家税务总局收紧对非居民金融账户监管&url=https://www.garrigues.com/cn/zh-CHS/news/guo-jia-shui-wu-zong-ju-shou-jin-dui-fei-ju-min-jin-rong-zhang-hu-jian-guan) - [](https://www.facebook.com/sharer.php?u=https://www.garrigues.com/cn/zh-CHS/news/guo-jia-shui-wu-zong-ju-shou-jin-dui-fei-ju-min-jin-rong-zhang-hu-jian-guan&t=国家税务总局收紧对非居民金融账户监管) [中国税法评论 2-2017 ![Download](/sites/default/files/inline-images/flecha-abajo.png)](/sites/default/files/noticias/files/tax-china-commentary-2-2017.pdf) Previous Next **On May 19, 2017, the State Administration of Taxation (“SAT”), the Ministry of Finance, the People’s Bank of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission, as well as the China Insurance Regulatory Commission issued an announcement on the Administrative Measures of Tax Information Due Diligence for Financial Accounts of Non-residents (“Announcement 14”) to implement the information exchange (“IE”) of financial accounts between China and other participated countries or jurisdictions.** The following sections provide a nutshell of Announcement 14 and the potential tax impact on non-residents that have financial accounts in China. - 1. PURPOSE OF ANNOUNCEMENT 14 - 2. DEFINITION AND ASSESSMENT OF NON-RESIDENT - 3. FINANCIAL INSTITUTIONS FOR TDDS - 4. FINANCIAL ACCOUNTS FOR TDD - 5. TDD AND REPORTING - 6. 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