国税局 IRS 分享举报人计划经验：与英国 HMRC 合作打击跨境逃税
美国国税局 IRS 10月7日发布新闻稿，介绍其与英国税务海关总署 HMRC 在税务举报机制上的合作。HMRC 于 2025 年 11 月推出「强化奖励计划」（Strengthened Reward Scheme），鼓励公众举报针对最富有人群与最大企业的严重避税与逃税行为，该计划在设计上借鉴了国税局举报人办公室（Whistleblower Office）的多年经验。
根据国税局的说明，可举报的事项包括：未申报的境外银行与金融账户、通过离岸信托与空壳公司隐藏资产、洗钱，以及转让定价操纵与跨境利润转移等。举报人不限于美国或英国公民与居民，任何人都可以提交线索；线索若促成税款追缴，举报人可获得奖励。
国税局首席执行官 Frank J. Bisignano 表示，该局很自豪能分享经验，协助 HMRC 完善其奖励计划。HMRC 首席执行官 JP Marks 表示，英国的强化奖励计划为公众举报大规模税务欺诈与避税提供了直接渠道，这一做法正是参考了国税局举报人计划取得的成效。
两家税务机构表示，跨境资产与利润安排往往同时牵涉多国税法，美英在举报机制上的衔接，有助于让藏匿在离岸结构后的未申报收入更难遁形。相关举报渠道已分别在 IRS.gov 与英国政府网站 GOV.UK 上线。
IRS Shares Whistleblower Program Experience: Partnering With UK's HMRC Against Cross-Border Tax Evasion
The Internal Revenue Service highlighted its cooperation with the United Kingdom's HM Revenue and Customs in an October 7 news release on tax whistleblowing. HMRC launched its Strengthened Reward Scheme in November 2025 to encourage reports of serious tax avoidance and evasion aimed at the wealthiest individuals and the largest companies, a program modeled in part on the experience of the IRS Whistleblower Office.
According to the IRS, reportable conduct includes unreported offshore bank and financial accounts, assets hidden through offshore trusts and shell companies, money laundering, and transfer-pricing manipulation and cross-border profit shifting. Tips may be submitted by anyone, regardless of U.S. or UK citizenship or residency, and whistleblowers can receive a reward when a tip leads to collected tax.
IRS Chief Executive Officer Frank J. Bisignano said the agency was proud to share its experience to help HMRC strengthen its program. HMRC Chief Executive JP Marks said the UK scheme opened a direct route for the public to report large-scale tax fraud and avoidance, drawing on results achieved by the IRS whistleblower program.
The two agencies said cross-border asset and profit arrangements often touch several countries' tax laws at once, and aligning their reporting channels makes undeclared income hidden behind offshore structures harder to conceal. Reporting channels are available on IRS.gov and on the UK government's GOV.UK website.
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图片来源：位于伦敦 Parliament Street 100 号的英国税务海关总署 HMRC 总部大楼（局部裁切）。图：Arpingstone／Wikimedia Commons，公共领域。 / Headquarters of HM Revenue and Customs at 100 Parliament Street, London (cropped). Photo: Arpingstone/Wikimedia Commons, public domain.
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