应对汇丰逃税客户追究刑责

Revelations of large scale tax evasion facilitated bybanking group HSBC should embarrass more thanjust the bank and individuals concerned. The Swissauthorities ought to blush at their decision toprosecute whistleblower Hervé Falciani rather thanask questions of their banking culture. Many mayalso query the UK government’s appointment of ex-HSBC boss Stephen Green as trade minister in 2011.

汇丰银行(HSBC)协助客户大规模逃税的消息披露后，感到难堪的不应该只有涉事的银行和个人。瑞士当局同样应该感到脸红：他们决定起诉泄密者赫尔夫•法西亚尼(HerveFalciani)，却没有反省本国的银行业文化。此外，2011年英国政府任命汇丰银行前老板史蒂芬•格林(Stephen Green)为贸易大臣，这可能也会受到许多人的质疑。

 

 

But the toughest grilling should be saved for Britain’s HM Revenue & Customs. Like otherEU tax authorities, they have long known the identity of thousands of Swiss bank accountholders. Their first reaction was to maximise the funds to be recouped from any newlyrevealed tax evaders — understandably, since raising tax is the department’s raison d’être. Butin the light of what is now known the question is whether HMRC were too lenient, and shouldhave relied more heavily on criminal prosecutions of what appears to be blatant criminalactivity.

不过，应该受到最严厉的质问的，是英国税务及海关总署(HM Revenue & Customs，简称HMRC)。与其他欧盟国家的税务主管部门一样，长期以来他们一直都知道成千上万个瑞士银行账户持有人的身份。对于此次爆料，他们的第一反应，是尽可能多地向每个新披露的避税者追缴税款。这么做是可以理解的，因为征税正是该部门存在的原因。但是，按照目前所知的情况来看，问题在于HMRC是不是太宽容了，他们是否应更多地采取刑事起诉手段，对付那些明目张胆的犯罪活动。

It is not new for HMRC to be accused of leniency. Margaret Hodge, the feisty chair of thePublic Accounts Committee, has charged it with losing its nerve in battles against corporate taxavoidance. She also accuses the government of being too willing to bargain with secretaccount holders, contrasting this with the harsh treatment meted out to those claiming toomuch benefit.

HMRC被指责过于宽容不是头一回了。公共账目委员会(Public Accounts Committee)那位泼辣的主席玛格丽特•霍奇(Margaret Hodge)就曾指责HMRC在对抗企业避税行为的斗争中缺乏魄力。她还曾指责英国政府太想和秘密账户的持有者做交易，而在对待领取过多福利的人时，英国政府却采取了十分严厉的处理方式，两种做法形成了鲜明对照。

The initial reaction of HMRC to the Falciani revelations was indeed pragmatic. Faced with apotential 6,000 tax evaders they offered a 30-day window to confess in return for reducedpenalties. They had good reasons for an unwillingness to prosecute immediately. While thisweek’s revelations make tax evasion appear almost comically blatant — brick-sized wads offoreign currency, clients disguised by code-names — criminal prosecutions are difficult, rareand expensive. Establishing a fair line between honest mistakes and deliberate fraud is hard.HMRC’s record is not good. As a result, just one prosecution of suspects on the Falciani listhas taken place, with 13 investigations ongoing.

对于法西亚尼的爆料，HMRC最初的回应其实十分务实。面对可能有6000人的避税者，该机构提供了30天的窗口期，让他们可以通过认罪换取减轻处罚。该机构不愿马上提出公诉是有理由的。虽然，在本周的爆料中，捆成砖头大小的外币、用代号隐瞒身份的客户，都使得那些避税行为表现出一种近乎滑稽的明目张胆。但是，提出刑事起诉既不容易也不多见，还要付出高昂成本。准确地区分无心之过和故意欺诈并不容易。HMRC在这方面的记录并不是很好。结果就是，针对法西亚尼所提供名单上的嫌疑人，目前只提起了一项诉讼，另有13项调查还在进行中。

If prosecutions cost more than they raise it is understandable that HMRC prefers one bird inthe hand over two in the bush. And despite the regular virulence of Ms Hodge’s criticisms, it isunfair to accuse HMRC of failing to do its job. The National Audit Office praised HMRC’smanagement for maximising revenue and cutting costs. Nor are they persistently shy of goingto court: the number of prosecutions for tax evasion rose by a third in the 2013/14 tax year.

如果提出刑事起诉需要付出的成本高于能够收回的税金，可以理解，HMRC宁愿选择一鸟在手，而不是双鸟在林。此外，尽管霍奇的批评和往常一样尖锐，但指责HMRC未能尽职是不公平的。英国国家审计署(NationalAudit Office)就曾表扬HMRC高层，说该机构最大限度地提高了税收收入并减少了成本。此外，该机构也并不总是不愿走上法庭：2013至2014纳税年度，与避税相关的公诉案件数目增加了三分之一。

But Britain has raised just £130m from individuals on the Falciani list — less than France despiteUK citizens holding almost twice as much money. Two years ago the government anticipatedraising £3bn from a deal with Switzerland to let secret account holders regularise their affairs.This now looks like being a large overestimate. In the time since, governments everywherehave agreed to greater exchange of information on international bank accounts, to makeidentifying tell-tale gaps and inconsistencies much easier.

但是，尽管法西亚尼名单上的英国公民持有的资金总额接近法国人的两倍，英国从名单中的个人征收的税金却比法国少——只有1.3亿英镑。两年前英国政府曾与瑞士达成一份协议，以便让秘密账户持有者能够将他们的行为合法化。根据这份协议，英国政府曾预计会从中收得30亿英镑税款。如今，这一估计看来太过乐观了。自那以来，各国政府都已同意更多地交换国际银行帐户的信息，以便更容易发现有问题的差额和账目出入。

All of these factors — alongside the scale of the evasion revealed this week — swing thebalance towards HMRC taking a more aggressive approach. Moreover, the value of asuccessful prosecution lies as much in the chill it casts over other would-be offenders, andmay be much greater than the money directly raised. No one who commits a crime should beable to bargain for a pardon. For a long time British tax evaders felt they could relax once theyreached the Alps. To puncture this illusion, more should face time in a criminal court forbilking other taxpayers.

所有这些因素，再加上本周披露的避税规模，都支持HMRC采取更强硬的处理方式。此外，比起直接收缴的资金，一次成功的检控在震慑潜在违法者方面具有同样大的作用，甚至有可能大得多。任何犯了罪的人都应该不能以交易换免罪。长期以来，英国避税者总感觉只要到了阿尔卑斯山地区，他们就可以松一口气。要想戳破这种幻觉，应该让更多人为骗取其他纳税人的利益而面对刑事法庭的审判。