近期,美国通过立法和启动大规模海外追诉行动,重拳打击隐匿海外资产和逃税行为。这一咄咄逼人的行动给全球银行业带来巨大压力,甚至迫使瑞士历史最悠久的私人银行濒临倒闭。美国打击海外逃税行动的背景奥巴马政府严查海外账户的主要目的是摸底海外资产,规范纳税秩序,打击逃税和洗钱等犯罪行为,也有意藉此广开财源缓解财政困境。根据美国参议院发布的报告,美国富人每年利用海外账户偷逃的税款高达700亿美元,有的人还隐匿资产并可能涉嫌洗钱。2011年美国联邦政府赤字高达1.4万亿美元,预计未来几年赤字总额将达到8.7万亿美元。截至2011年底,奥巴马政府能 Recently, the United States has cracked down on concealment of overseas assets and tax evasion through legislation and the launching of a large-scale overseas prosecution action. This aggressive move put tremendous pressure on global banking and even forced the collapse of Switzerland's oldest private bank. The United States to combat the background of overseas tax evasion The main purpose of the Obama administration to investigate overseas accounts is to explore the overseas assets, standardize the tax order, combat tax evasion and money laundering and other criminal acts, but also intends to take this wide open source to ease the financial difficulties. According to a report released by the U.S. Senate, the amount of tax evasioned by the rich in the United States each year using overseas accounts amounts to as much as 70 billion U.S. dollars. Some people also conceal their assets and may be involved in money laundering. In 2011, the U.S. federal government deficit reached 1.4 trillion U.S. dollars and the deficit is estimated to reach 8.7 trillion U.S. dollars in the coming years. As of the end of 2011, the Obama administration can