應對匯豐逃稅客戶追究刑責

Revelations of large scale tax evasion facilitated by banking group HSBC should embarrass More than just the bank and individuals concerned. The Swiss authorities ought to blush at their decision to prosecute whistleblower Hervé Falciani rather than ask questions of their banking culture. Many may also query the UK government’s appointment of ex-HSBC boss Stephen Green as trade minister in 2011.

匯豐銀行(HSBC)協助客戶大規模逃稅的消息披露後，感到難堪的不應該只有涉事的銀行和個人。瑞士當局同樣應該感到臉紅：他們決定起訴泄密者赫爾夫•法西亞尼(Herve Falciani)，卻沒有反省本國的銀行業文化。此外，2011年英國政府任命匯豐銀行前老闆史蒂芬•格林(Stephen Green)爲貿易大臣，這可能也會受到許多人的質疑。

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

不過，應該受到最嚴厲的質問的，是英國稅務及海關總署(HM Revenue & Customs，簡稱HMRC)。與其他歐盟國家的稅務主管部門一樣，長期以來他們一直都知道成千上萬個瑞士銀行賬戶持有人的身份。對於此次爆料，他們的第一反應，是儘可能多地向每個新披露的避稅者追繳稅款。這麼做是可以理解的，因爲徵稅正是該部門存在的原因。但是，按照目前所知的情況來看，問題在於HMRC是不是太寬容了，他們是否應更多地採取刑事起訴手段，對付那些明目張膽的犯罪活動。

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

HMRC被指責過於寬容不是頭一回了。公共賬目委員會(Public Accounts Committee)那位潑辣的主席瑪格麗特•霍奇(Margaret Hodge)就曾指責HMRC在對抗企業避稅行爲的鬥爭中缺乏魄力。她還曾指責英國政府太想和祕密賬戶的持有者做交易，而在對待領取過多福利的人時，英國政府卻採取了十分嚴厲的處理方式，兩種做法形成了鮮明對照。

The initial reaction of HMRC to the Falciani revelations was indeed pragmatic. Faced with a potential 6,000 tax evaders they offered a 30-day window to confess in return for reduced penalties. They had good reasons for an unwillingness to prosecute immediately. While this week’s revelations make tax evasion appear almost comically blatant — brick-sized wads of foreign currency, clients disguised by code-names — criminal prosecutions are difficult, rare and 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 list has taken place, with 13 investigations ongoing.

對於法西亞尼的爆料，HMRC最初的迴應其實十分務實。面對可能有6000人的避稅者，該機構提供了30天的窗口期，讓他們可以通過認罪換取減輕處罰。該機構不願馬上提出公訴是有理由的。雖然，在本週的爆料中，捆成磚頭大小的外幣、用代號隱瞞身份的客戶，都使得那些避稅行爲表現出一種近乎滑稽的明目張膽。但是，提出刑事起訴既不容易也不多見，還要付出高昂成本。準確地區分無心之過和故意欺詐並不容易。HMRC在這方面的記錄並不是很好。結果就是，針對法西亞尼所提供名單上的嫌疑人，目前只提起了一項訴訟，另有13項調查還在進行中。

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

如果提出刑事起訴需要付出的成本高於能夠收回的稅金，可以理解，HMRC寧願選擇一鳥在手，而不是雙鳥在林。此外，儘管霍奇的批評和往常一樣尖銳，但指責HMRC未能盡職是不公平的。英國國家審計署(National Audit Office)就曾表揚HMRC高層，說該機構最大限度地提高了稅收收入並減少了成本。此外，該機構也並不總是不願走上法庭：2013至2014納稅年度，與避稅相關的公訴案件數目增加了三分之一。

But Britain has raised just £130m from individuals on the Falciani list — less than France despite UK citizens holding almost twice as much money. Two years ago the government anticipated raising £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 everywhere have agreed to greater exchange of information on international bank accounts, to make identifying tell-tale gaps and inconsistencies much easier.

但是，儘管法西亞尼名單上的英國公民持有的資金總額接近法國人的兩倍，英國從名單中的個人徵收的稅金卻比法國少——只有1.3億英鎊。兩年前英國政府曾與瑞士達成一份協議，以便讓祕密賬戶持有者能夠將他們的行爲合法化。根據這份協議，英國政府曾預計會從中收得30億英鎊稅款。如今，這一估計看來太過樂觀了。自那以來，各國政府都已同意更多地交換國際銀行帳戶的信息，以便更容易發現有問題的差額和賬目出入。

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

所有這些因素，再加上本週披露的避稅規模，都支持HMRC採取更強硬的處理方式。此外，比起直接收繳的資金，一次成功的檢控在震懾潛在違法者方面具有同樣大的作用，甚至有可能大得多。任何犯了罪的人都應該不能以交易換免罪。長期以來，英國避稅者總感覺只要到了阿爾卑斯山地區，他們就可以鬆一口氣。要想戳破這種幻覺，應該讓更多人爲騙取其他納稅人的利益而面對刑事法庭的審判。