防制洗錢與打擊資恐辦法之風險評估探討-以記帳士為例

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Title:	防制洗錢與打擊資恐辦法之風險評估探討-以記帳士為例
Authors:	曾淑勤;Tseng, Shu-Chin
Contributors:	會計研究所
Keywords:	防制洗錢;打擊資恐;記帳士;風險基礎之方法;非金融事業或人員;Anti-Money laundering;countering the financing of terrorism;Certified tax agents association;risk based approach;Designated nonfinancial business and professions
Date:	2022-08-30
Issue Date:	2022-10-04 11:52:59 (UTC+8)
Publisher:	國立中央大學
Abstract:	由於近年來國際之間高度重視洗錢防制及打擊資恐的相互評鑑報告結果，因為各國的洗錢防制措施與執行成果會影響其在國際名聲、經濟發展、跨國投資及金融穩定性，另外，當今社會關注的北韓、伊朗及俄烏等戰爭議題下,使得各國也不得不重視打擊資恐等相關法令、籌資及金融制裁的必要性。因此我國於2016年修法並將基礎方法由規範改為風險基礎，以評估、抵減及監控作為風險的方法並於2017年10月5日指定記帳士為非金融事業或人員並訂定其在執業中應遵守相關法令、規範與必要措施。隨著國際間最新因應風險評估的趨勢與犯罪威脅，我國於2021年將網路博弈業、地下匯兌、中古車輛買賣業、當鋪業、網路遊戲業等納入風險評估範疇，而我國經營型態以中小企業居多，其委由記帳士處理會計事務與租稅申報等相關業務繁多，故本文擬以記帳士為例討探其在防制洗錢與打擊資恐的執業義務、承攬時對風險評估與審查、持續監控與後續處置作為等實務加以探討，其中適用法令未區分等級、對創新金融科技了解程度、最終實質受益人認定、洗錢防制法之揭弊者保護、定期檢討風險評估政策、有無相對應的權利或工具等，本文提供相關之辨識、評估方法、審查流程與建議，期望透過本文之研究，提供我國在防制洗錢相關措施法令與實務之差異性參考、提升記帳士洗錢防制實務措施等，進而提升國家經濟競爭力、健全金融產業穩定性。;In recent years, the international community has attached great importance to the results of the mutual evaluation report on money laundering prevention and anti-terrorism financing , because the money laundering prevention measures and implementation results of various countries will affect their international reputation, economic development, cross-border investment and financial stability. ,Additionally, under the concerns of North Korea, Iran, Russia and Ukraine and other war issues in today′s society, countries have to pay attention to the necessity of combating terrorism and other related laws, financing and financial sanctions. Therefore, my country revised the law in 2016 and changed the basic method from normative to risk-based, taking assessment,components and monitoring as the methods of risk, and designated certified tax agents association as designated nonfinancial business and professions on October 5, 2017, and stipulated their Practice should abide by relevant laws, regulations and necessary measures. With the latest international trends in response to risk assessment and criminal threats, Nation will include online gambling , underground exchange, used car vehicle trading, pawnshops, and online games in the scope of risk assessment in 2021. Most of them are small and medium- sized enterprises, and they entrust certified tax agents association to handle accounting affairs and tax declarations and other related businesses. Therefore, this article intends to take certified tax agents association as an example to discuss their professional obligations in preventing money laundering and combating capital terrorism , and risk assessment when contracting. Discuss the practice of review, continuous monitoring and follow-up disposal, among which the applicable laws and regulations are not classified, the level of understanding of innovative financial technology, the identification of the ultimate substantial beneficiary, the protection of whistle-blower in the money laundering prevention law , regular review of risk assessment policies, Whether there are corresponding rights or tools, etc., this article provides relevant identification, evaluation methods, review procedures and suggestions. It is hoped that through the research of this article, it can provide a reference to the differences between laws and practices in China′s anti-money laundering measures, and improve the money laundering prevention of certified tax agents association. In order to improve the national economic competitiveness and improve the stability of the financial industry.
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