加州总检察长起诉联邦政府：指财政部回滚《企业透明法》申报要求，为空壳公司隐藏资金大开方便之门
加利福尼亚州总检察长罗布·邦塔（Rob Bonta）宣布，加州已加入由21名州总检察长组成的联盟，向美国俄勒冈联邦地区法院提起诉讼，挑战财政部金融犯罪执法网络（FinCEN）就《企业透明法》（Corporate Transparency Act）作出的新规。
《企业透明法》要求公司向 FinCEN 申报受益所有权信息（BOI)，包括受益人的姓名、地址、出生日期与身份证件记录，供执法机关查阅，目的在于防止空壳公司为洗钱、贩毒、贿赂等非法活动隐藏资金流向。FinCEN 的新规永久免除了美国公司与美国个人的申报义务，也免除外国公司申报其美国受益人的义务；FinCEN 还表示将删除美国公司与个人此前已申报的全部信息。
诉状指控新规超越法定权限、违反《行政程序法》且任意武断。邦塔表示：「特朗普政府正在违法回滚申报要求，而这些要求本是帮助执法机关追查藏匿于空壳公司背后的不法分子的重要工具。国会当初以两党支持通过《企业透明法》，正是因为执法部门需要这一工具来根除非法金融交易与腐败。」
在加州，州金融保护与创新部原本可依法查阅 FinCEN 的受益所有权信息用于调查与监管，新规将迫使州执法与监管机构改用更耗时、更不可靠的渠道取证，各州也将难以借助该信息执行州税法。
California: Attorney General Sues Trump Administration for Rolling Back Financial Crime Enforcement Under the Corporate Transparency Act
California Attorney General Rob Bonta announced that California has joined a coalition of 21 attorneys general in filing a lawsuit in the U.S. District Court for the District of Oregon challenging rulemaking by the Treasury Department's Financial Crimes Enforcement Network (FinCEN) under the Corporate Transparency Act.
The Corporate Transparency Act requires companies to report beneficial ownership information (BOI) — owners' names, addresses, birth dates and identification records — to FinCEN, so that shell companies cannot hide financial transactions from law enforcement. FinCEN's new rule permanently removes BOI reporting requirements for U.S. companies and U.S. persons, exempts foreign companies from reporting their U.S. beneficial owners, and commits FinCEN to deleting all information previously reported by U.S. companies and individuals.
The lawsuit alleges the rule is in excess of statutory authority, contrary to law, and arbitrary and capricious, in violation of the Administrative Procedure Act and the U.S. Constitution. "The Trump Administration is unlawfully rolling back reporting requirements meant to help law enforcement track down bad actors who hide financial assets in shell companies," Bonta said. "Congress passed the Corporate Transparency Act with bipartisan support because it understood law enforcement needed an important additional tool to root out illegal financial transactions and corruption."
In California, the Department of Financial Protection and Innovation would have had access to FinCEN's BOI database for investigative and regulatory purposes. The rule will force law enforcement and regulatory agencies to resort to more time-consuming and less reliable procedures, and will impair states' ability to enforce their own tax laws.
来源：GSM·美国（原文链接）
图片来源：美国财政部大楼（资料图）。Wikimedia Commons，CC BY-SA 4.0。 / The U.S. Department of the Treasury building (file photo). Via Wikimedia Commons, CC BY-SA 4.0.
