Yongsheng Chen, a current professor in the US, is working for sister of Wuhan Institute of Virology and may have cheated US IRS on income arising from transferring IP to China illegally

 by Ji Yuan

Yongsheng Chen has been working as Associate Professor, School of Civil and Environmental Engineering, Georgia Institute of Technology and Department of Civil and Environmental Engineering, Arizona State University since 2009.

1.Profile with material misstatement

But the profile may have omitted important latest development and in consequence failed to reflect what the profile purported to represent, such as follows:

Yongsheng Chen was appointed to be an adjunct professor of the School of Municipal and Environmental Engineering of Shenyang Jianzhu University in 2017.

Yongsheng Chen is a member of Editorial Board of ACTA HYDROBIOLOGICA SINICA.
ACTA HYDROBIOLOGICA SINICA , located in Institute of Hydrobiology, Chinese Academy of Sciences, No. 7 Dongnan South Road, Wuhan City, Hubei Province, is governed by the Chinese Academy of Sciences and hosted by the Institute of Hydrobiology, Chinese Academy of Sciences, and Chinese Society for Oceanology and Limnology. That means Yongsheng Chen is working for Chinese Academy of Sciences,the parent company of Wuhan Institute of Virology.  Wuhan Institute of Virology is also located in Wuhan.

2.Risks of misusing technical materials which belong to Georgia Institute of Technology resulting in intellectual properties stolen to CCP

Yongsheng Chen made use of materials with mark of Georgia Institute of Technology to give lecture in Shenyang Jianzhu University in 2017.

From 2016 to 2018, he gave lectures in The State Key Laboratory of Separation Membrane and Membrane Process (a military-civil fusion) ,   Tianjin University of Technology,   Nanchang Aviation University, University of Science and Technology Beijing and Changzhou University.  Such malpractice may have transferred US military technologies to Chinese People's Liberation Army.

3.Risk of Material Misstatement in Form 1040 Individual Income Tax and Form 8938 Statement of Specified Foreign Financial Assets

If facts in the section 1 and 2 were omitted, it's uneasy for his employer to identify material misstatement in the tax returns including F1040 and F8938.

Fact 1：The website of the School of Municipal and Environmental Engineering of Shenyang Jianzhu University stated on 13 October 2017 as follows:

"The school hired Dr. Yongsheng Chen as an adjunct professor of our school. School‘s Communist Secretary Yuhou Wu met with Dr. Yongsheng Chen, and President Tiemao Shi issued a letter of appointment. Dean of the School of Environment Guouo Feng and Vice Dean Junsheng Hu introduced the environmental field of our school to Professor Yongsheng Chen in recent years. The two sides have exchanged and discussed the research work that is of interest to both parties, and the two parties have reached an intention and preliminary plan to cooperate in research work.”

Dr Yongsheng. Chen has been engaged in the research and application of water treatment and water cycle, the migration and transformation of pollutants in the environment and their risks, sustainable renewable bioenergy and sustainable urban development for more than 20 years. In the above fields, he has undertaken a number of projects in the field of the National Natural Science Foundation of the United States, the National Environmental Protection Agency, the National Aeronautics and Space Administration (NASA), the United States Department of Health (NIH), the United States Department of Defense, the United States Department of Energy, and the United States Boeing Company in this field. The research fund is funded by the total funding of more than 10 million US dollars. He is not only one of the pioneers in the field of research on the health assessment of nanomaterials in the environment, but also the microalgae life cycle cycle, the use of wastewater for microalgae cultivation and harvesting, the quality assessment of water quality required for microalgae cultivation, and the water cycle during microalgae cultivation. One of the pioneers in research on the removal of substances that inhibit the growth of microalgae in China. Dr. Yongsheng Chen has been invited for many times by the US National Natural Science Foundation, the US Environmental Protection Agency, the US Department of Energy, the National Natural Science Foundation of Israel, the National Natural Science Foundation of Ukraine, the Netherlands Organisation for Scientific Research and the French National Science Foundation. The French National Research Agency (ANR) project review expert.

Fact 2:

On the morning of May 23 , 2017 , at the joint invitation of the School of Environmental and Chemical Engineering and the State Key Laboratory of Separation Membranes and Membrane Processes, Professor Yongsheng Chen from the Department of Environmental and Civil Engineering of Georgia Institute of Technology came to our school for academic exchanges, and Made a report entitled " Application of Membrane Technology in Environmental Field " . More than 50 teachers and graduate students from key laboratories, colleges of environmental chemistry, and materials colleges attended the report. The report meeting was chaired by Professor Jie Wang, Deputy Dean of the School of Environmental Chemistry.

Professor Yongsheng Chen's report takes the many challenges faced by current environmental issues as the background, and introduces many emerging technologies spawned by nanomaterials with unique properties. The research results of the research team in the preparation, characterization and performance research of special membrane materials in recent years are reported. This paper focuses on the application of special membrane materials in the environmental field, including: 1 ) the application of membrane technology in biomass harvesting, culture medium and water recycling; 2 ) the application of nanocomposite ion exchange membrane in the utilization of " ocean energy " ; 3 ) Application of nanocomposite bipolar membrane in acid-base recovery of desalinated concentrated water.

The atmosphere of the report was warm. The teachers and students and Professor Chen Yongsheng had a lively discussion on the scientific issues of preparation, characterization and performance of special membrane materials, and achieved good academic exchange results. After the meeting, Prof. Wang Jie and others conducted in-depth exchanges and sharing with Prof. Chen Yongsheng on the related work carried out in the field of membrane science in Tianjin University of Technology. Prof. Chen affirmed the work of our school in the field of membrane technology, and hoped that the two sides could work together in the future. There is more cooperation. This academic report will expand the academic horizons of teachers and students, and provide new ideas and directions for teachers and graduate students.

Fact 3 

On the afternoon of May 26, 2017, the seventh lecture of the "Energy and Environment Famous Teachers Lectures" series of activities of the School of Energy and Environmental Engineering, University of Science and Technology Beijing was successfully held in 1020 of the Mechanical and Electrical Building. Professor Chen Yongsheng of Georgia Institute of Technology gave a lecture on "Differences in Teaching between China and the United States and Talking about Teaching Culture". Some teachers of the college attended the event.
Based on his experience in teaching at Georgia Tech University for many years, Professor Chen Yongsheng introduced the differences in teaching and talent training between Chinese and American famous universities, and introduced the characteristics of different student groups, teaching systems, and teaching methods. . He described his teaching experience in the United States, shared his experience in the development of international teaching methods and ideas, and interacted and communicated with the young teachers present on hot issues of common concern. The discussion was lively and the atmosphere was hot.

As the core activity of the teacher development center of the college, "Nenghuan Famous Teachers Lecture Hall" enables young teachers to experience the demeanor of famous teachers in person through a series of activities such as demonstration classes of famous teachers, sharing of teaching insights from famous teachers, classroom observation of excellent teachers, and group teaching discussions. Undergraduate education teaching teaching mode and skills, improve the level of thinking, knowledge and teaching and education. The seventh lecture of the series of "Nenghuan Famous Teachers' Lectures" came to a successful conclusion.

Expert Profile:

Professor Chen Yongsheng is currently a professor in the Department of Environmental and Civil Engineering at Georgia Institute of Technology, and concurrently a professor in the Department of Environmental and Civil Engineering at Arizona State University. Professor Chen received his Ph.D. in environmental chemistry from Nankai University, and then stayed to teach at Nankai University. After three years, he came to the United States, where he successively engaged in research and teaching at the National Cleaner Production Center, Arizona State University and Georgia Institute of Technology. He has undertaken a number of projects in this field for the National Natural Science Foundation (NSF), the United States Environmental Protection Agency (USEPA), the National Aeronautics and Space Administration (NASA), the United States Department of Health (NIH), the United States Department of Energy (DOE), and the United States Boeing Company in this field. The research fund is funded by the total funding of more than 10 million US dollars. His current research team has more than 30 members, including visiting scholars, postdoctoral fellows, doctoral students, master students and undergraduates.
Professor Chen's research work focuses on innovation and the intersection of disciplines. He is good at absorbing new technologies, new concepts, opening up new research fields, or injecting new vitality into traditional research directions. He is one of the pioneers in the field of research on nanomaterials for health assessment in the environment and a forerunner in the development of renewable energy from microalgae. Its research projects have obtained six invention patents so far. He has published more than 130 academic papers in many authoritative academic journals such as Environmental Science and Technology. Professor Chen's papers have been cited more than 6,800 times, and his H-Index is 44. Professor Chen has also published more than 100 research results in international and domestic academic conferences; he has been invited to give special reports or preside over conferences in international academic conferences for many times. Professor Chen's paper was awarded the best paper in 2006 by Environmental Science and Technology. Prof. Chen's honors also include the 2011 American Chemical Society Best Paper Report Award; two of the 2011 American Chemical Society Chemistry and Engineering News (C&EN) Best Excellent Papers; AEESP) Best Doctoral Dissertation Supervisor Award; in 2014, he won the Best Doctoral Dissertation Supervisor Award from Sigma Xi in the United States, etc. In 2012, he was selected into the "Thousand Talents Program" of the Organization Department of the CCP Central Committee.

Fact 4 Release time: 2018-05-25 

  

At 10:00 am on May 24, at Q204 of the School of Environmental and Chemical Engineering, Professor Chen Yongsheng from Georgia Institute of Technology gave a report entitled "Environmental Applications Implications of Nanotechnology". The report meeting was chaired by Professor Luo Xubiao, and some teachers and postgraduate students from the School of Environmental Chemistry attended the report meeting.
Professor Chen Yongsheng first introduced the main academic research directions of the Department of Environmental and Civil Engineering of Georgia Institute of Technology, which can be divided into: atmosphere, surface water, groundwater, energy and material sustainability, environmental health, and discussed the subject leaders in each direction. Introduced. Then, based on the research results of his research group in the past 15 years, Mr. Chen gave a detailed introduction from the aspects of titanium oxide photocatalytic decontamination, atmospheric desulfurization and denitrification, biomass conversion, and water separation membrane design. After the report meeting, Mr. Chen gave detailed answers to the questions of the teachers and students, and the teachers and students all benefited a lot.Contact address: School of Environmental and Chemical Engineering, Nanchang Aviation University, No. 696, Fenghe South Avenue, Nanchang Postal Code: 330063

Fact 5:

Publishing time: 2016-06-15 

On the afternoon of June 14, Dr. Chen Yongsheng, a tenured professor of the Department of Environmental and Civil Engineering of Georgia Institute of Technology and an expert of the "Thousand Talents Program" of the Organization Department of the Central Committee of the CPC, visited our school and gave a lecture entitled "Perspectives of environmental implications" for teachers and students of our school. of nanotechnology" academic report. School of Chemical Engineering, teachers and graduate students of environmental engineering, water supply and drainage science and engineering in our school participated in this academic report, which was chaired by Dean Li Zhongyu.
Professor Chen introduced the research progress of his research group in the field of health assessment of nanomaterials in the environment in recent years. He focused on the aggregation of nanoparticles, the effect of non-aggregated single nanoparticles on DNA, ion release, and reactive oxygen species generation. The safety and health effects of nanoparticles are described. At the same time, specific research methods such as dynamics and molecular biology are introduced in detail. The participants had a lively exchange and discussion with Professor Chen on related academic issues.
Dr. Yongsheng Chen is currently a tenured professor of the Department of Environmental and Civil Engineering at Georgia Institute of Technology, and concurrently engaged in research and teaching at Arizona State University and Georgia Institute of Technology. Dr. Chen received his Ph.D. in Environmental Chemistry from Nankai University in 1995. After only one year of teaching there, he was promoted to associate professor. Dr. Chen came to the United States in 1998 and has taught at the National Cleaner Production Center, Arizona State University and Georgia Institute of Technology, becoming one of the very few Chinese professors who have never studied in the United States but taught in famous American universities. For more than 20 years, Dr. Chen's research has extensively and deeply involved water treatment, water pollution, water resources management, new energy and sustainable development, including research and application of water treatment and water cycle, pollutants in the environment Migration and transformation and its risks in China, sustainable renewable bioenergy and sustainable urban development, etc. In the above fields, he has undertaken a number of projects for the National Natural Science Foundation (NSF), the United States Environmental Protection Agency (USEPA), the National Aeronautics and Space Administration (NASA), the United States Department of Health (NIH), the United States Department of Defense (DOD), the United States The research funds of the Department of Energy (DOE) and the Boeing Company of the United States in this field have totaled more than 10 million US dollars. His current research team has more than 30 members, including visiting scholars, postdoctoral fellows, doctoral students, master students and undergraduates.
Dr. Chen's research focuses on innovation and the intersection of disciplines. He is good at absorbing new technologies, new concepts, opening up new research fields, or injecting new vitality into traditional research directions. He is one of the pioneers in the field of research on nanomaterials for health assessment in the environment and a forerunner in the development of renewable energy from microalgae. Its research projects have obtained six invention patents so far.
Dr. Chen has achieved many important achievements in the field of scientific research he is engaged in. He has published more than 110 academic papers in many authoritative academic journals such as Environmental Science and Technology. Dr. Chen's papers have been cited as many as 5,600 times, and his H-Index is 39. Dr. Chen has also published research results in more than 80 international and domestic academic conferences; has been invited to give special reports or presided over conferences in international academic conferences for many times; obtained 6 patents. Dr. Chen's paper was awarded the 2006 Best Paper of the Year by Environmental Science and Technology. Dr. Chen's honors also include the 2011 American Chemical Society Best Paper Report Award; the 2011 American Chemical Society Chemistry and Engineering News (C&EN) two Best Excellent Papers; In 2014, he won the Best Doctoral Dissertation Mentor Award from Sigma Xi in the United States, etc. In 2012, he was selected into the "Thousand Talents Program" of the Organization Department of the CPC Central Committee.
Dr. Yongsheng Chen has been invited to serve as a project review expert for many institutions in the United States, Europe and China, including the National Natural Science Foundation of the United States, the Environmental Protection Agency, the United States Department of Energy, the National Natural Science Foundation of Israel, and the State of Ukraine. The National Natural Science Foundation of China, the Netherlands Organization for Scientific Research (The Netherlands Organization for Scientific Research.) and the French National Research Agency (The French National Research Agency (ANR)) project review experts. Dr. Chen Yongsheng has also been invited many times to serve as China Changjiang Scholars and overseas evaluation experts of the "Thousands of Young Talents Program" of the Organization Department of the CPC Central Committee.

Address: Mingxing Building, Science and Education City Campus, Changzhou University, Changzhou City, Jiangsu Province

e. 

  

 

Fact 6：

The Membrane Separation Technology Collaborative Innovation Center (hereinafter referred to as the "Center") was established in August 2014 and was identified as the first batch of Tianjin Collaborative Innovation Centers. The center is led by Tianjin University of Technology, in conjunction with the Tianjin Institute of Seawater Desalination and Comprehensive Utilization of the Ministry of Natural Resources , Tianjin University, the Eco-Environmental Research Center of the Chinese Academy of Sciences and other top domestic membrane research institutions , Tianjin Motian Membrane Technology Co., Ltd., Guiyang Times Wharton Technology Co., Ltd., Shandong Dongyue Polymer Materials Co., Ltd. and other domestic leading and benchmarking enterprises in the membrane field, have established a stable and open organizational form of "core layer + collaboration layer" , and constructed a benefit-sharing mechanism of " project as a link, market-oriented operation " , to form a " talent- discipline - platform " trinity of industry-university-research interest community. The center implements the center director responsibility system under the leadership of the board of directors, combined with Tianjin University of Technology " double first-class " discipline construction and national scientific research platform construction, has gradually become the core base for technological innovation, achievement transformation and talent training in China's membrane industry.

According to the development requirements of " dynamic, open, integrated and sustainable " , combined with the research tasks of the Collaborative Innovation Center and the effectiveness of multi-party collaboration, the center attracted China Resources Environmental Protection Development Co. , Ltd. The advantages of applied basic research in the field of separation membranes , the engineering design and development advantages of the Tianjin Seawater Desalination and Comprehensive Utilization Research Institute of the Ministry of Natural Resources, the production and engineering construction advantages of advanced membrane products of Tianjin Motian Membrane Technology Co. , Ltd., the advantages of China Resources Environmental Protection Development Co., Ltd. in environmental protection The influence of the whole industry chain in the field, strong complementarity, has created a membrane separation science and technology collaborative innovation center integrating applied research - engineering design - production and construction - marketing promotion .

The center focuses on major national strategies such as green development and ecological civilization construction, facing major needs in the fields of environment, chemical industry, energy, biomedicine, etc., guided by major plans such as "Made in China 2025", with high-performance separation membrane materials and green preparation technology, Separation membrane materials and key components for biomedicine, membrane technology, seawater chemistry and resource utilization, membrane integration technology and intelligent equipment are the research directions , and the development strategy of " complementary advantages , collaborative research , key breakthroughs , and overall improvement " will be implemented to give full play to the colleges and universities. The service advantages of economic system construction provide scientific and technological and talent support for the development of national environmental protection, water resources safety, and the development of strategic emerging industries such as new materials and biomedicine in Tianjin .

After 6 years of development, the coordination mechanism of the center has become more complete, the technology chain and industrial chain have become more complete, and the collaborative innovation ability has been significantly improved. The development of the center has promoted the textile science and engineering discipline of Tianjin University of Technology to enter the ranks of the national "double first-class" world-class discipline construction . Materials, chemistry and engineering disciplines related to separation membrane research entered the ESI global 1% for the first time. In 2015 , the Ministry of Science and Technology and Tianjin Municipality jointly approved the establishment of the State Key Laboratory of Separation Membranes and Membrane Processes and the State Key Laboratory of Membrane Materials and Membrane Applications (Enterprise State Key Laboratory), and subsequently approved the establishment of a national-level international joint research center (2016 ), innovative talent training demonstration base ( 2017 ), separation membrane discipline innovation and intelligence base ( 2018 ) and other national platforms . In 2016 , the school established membrane technology research, established membrane industry alliance and seawater desalination alliance, incubated and supported more than 40 high-tech enterprises in the field of separation membrane and membrane process, and made important contributions to the development of membrane technology in Tianjin and the whole country.

Ji Yuan is a former Certified Public Accountant licensed by the People’s Republic of China, who audited financial statements of Chinese Communist enterprises for multiple years. 

Email: cpajiyuan@protonmail.com

Zhejiang Provincial Taxation Bureau,whose sub-tax authority investigated and dealt with the Weiya tax case(薇娅税案), failed to distinguish between business income and labor remuneration income clearly.

 Written by Ding Xiao(hereafter referred to as "I")

Finance and Taxation Microwave asked the Zhejiang Provincial Taxation Bureau on December 21 : "How to distinguish between business income and labor remuneration income obtained by individuals engaged in other production and business activities ?"

At noon today, I learned from the WeChat public account Shuihu website that Zhejiang Tax has responded. (You can click to read " Netizens Asked 3 Questions about Zhejiang Taxation on Remuneration for Labor Services and Individual Income Tax from Business Income " to view)

Let's look at the issue of taxation microwaves. First, let me explain the background: the question was asked after the Hangzhou Taxation Office investigated and dealt with the Weiya tax case, which caused financial and taxation practitioners to be troubled about " how to distinguish between business income and labor remuneration income obtained by individuals engaged in other production and business activities" . , asked Zhejiang Taxation. Because from the information disclosed, we know that the Weiya tax case(薇娅税案) was investigated and dealt with by the Hangzhou tax authority, and the Zhejiang Provincial Taxation Bureau, which is the superior authority of the Hangzhou Taxation Bureau, should be able to clearly tell you how to identify it.

How to distinguish between business income and labor remuneration income obtained by individuals engaged in other production and business activities?

A taxation teacher registered as a sole proprietorship , the teacher gave us training lectures, will your taxation bureau say that it is also a labor remuneration?

Our company has received the invoice for this training lecture issued by the sole proprietorship established by the finance and taxation teacher . Do we have to withhold personal income tax on labor remuneration?

Please reply in text on your website.

Finance and Taxation Microwave requested Zhejiang Taxation to reply in text on the website. Thank you Zhejiang Taxation for meeting my request instead of replying with " Hello: This question has been communicated and answered by phone. "

Regarding the questions raised by Financial Microwave, Zhejiang 12366 Center copied and pasted the contents of Article 6 of the Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China, Articles 9 and 12 of the Individual Income Tax Law of the People's Republic of China, and stated that " The above reply is for reference only, please call 0571-12366. "

Maybe it was because of insufficient reading comprehension or lack of knowledge about finance and taxation. After reading the reply from Finance and Taxation Microwave, I was still confused about the questions raised, and I don't know why.

美国联邦企业所得税填报方法

 2021版美国联邦企业所得税申报表：下载链接

税务年度

2021版申报表适用于2021自然年度或2021年开始的会计年度。

除了从事专业服务的股东也是雇员的个人服务公司以外，其他所有企业可以用会计年度或自然年度作为报税年度。

变更税务年度，需要事先得到IRS同意。

纳税申报义务人

除非适用第501条豁免，所有美国国民公司都应该申报，无论是否产生了应纳税所得。

但是不一定都申报F1120表格，不申报1120的组织及具体需要填报的表格如下

不是必须申报1120表格但选择申报1120表格的企业，需要填8832表

依据州法律成立的有限责任公司，股东数大于1人的，在申报联邦所得税时通常被视作合伙企业，填报1065表。股东数为1人的，在股东个人的申报表中申报，不填1120表。这类公司只有填了8832表，才能按1120表申报。农业企业应申报1120表。

申报期限

税务年度结束后的第4个月的第15日以前。但是税务年度结束日为6月的，税务年度结束后的第3个月的第15日。如果需要延长申报期限，填写7004表。

哈佛大学教授利伯隐瞒中共政权给的钱财被美国法院判定构成联邦所得税欺诈涉及的美国税法

武汉理工大学每个月向哈佛大学教授利伯最高支付5万美元薪水外加15.8万美元的生活费。但利伯在2013年和2014年的个人所得税的申报中没有包括这个薪水，也没有报告这个银行账户。FATCA明确要求申报外国金融账户。美国居民（包括非法移民）应该申报全球收入。

FATCA要求外国金融资产合计超过5万美元的纳税人进行申报，申报表格是 Form 8938。

具体申报前提条件如下：

I 申报主体资格

需要报告FATCA的个人纳税人

美国公民

在纳税年度的任何时间都是美国居民外国人（有关更多信息，请参阅第 519 号出版物）

为提交联合所得税申报表而选择被视为居民外国人的非居民外国人

美属萨摩亚或波多黎各的真正居民的非居民外国人（有关真正居民的定义，请参见第 570 号出版物）

需要报告FATCA的单位纳税人

由上述个人密切持有的国内公司，公司所得的至少 50% 为被动所得，或至少 50% 的资产生产或持有用于生产被动所得（参见 8938 表格说明中的被动所得和公司或合伙企业持有的被动资产百分比）。

由上述个人密切持有的家庭合伙企业，其中至少 50% 的合伙企业所得是被动所得，或至少 50% 的资产产生或持有以产生被动所得（参见被动所得和 公司或合伙企业持有的被动资产，在表格 8938 说明中）。

7701(a)(30)(E) 节中描述的国内信托，其中有一个或多个指定人员（指定个人或指定国内实体）作为当前受益人。

并且

II 在需要报告的特定外国金融资产中拥有权益

特定的境外金融资产包括：

由外国金融机构开立的任何金融账户，但上述情况除外。

不在美国或外国金融机构开设的账户中的其他用于投资的外国金融资产，即：

由非美国人发行的股票或证券

在外国实体中的任何权益，以及

发行人或交易对手不是美国人的任何金融工具或合同。

有关特定外国金融资产的定义以及您何时对此类资产拥有权益的更多信息，请参阅表格 8938 说明。

并且

III 指定的境外金融资产总值超过适用于该纳税人的申报门槛

居住在美国的未婚纳税人：指定的外国金融资产总价值在纳税年度的最后一天超过 50,000 美元或在纳税年度内的任何时间超过 75,000 美元

 

已婚纳税人提交联合所得税申报表并居住在美国：你们指定的外国金融资产总价值在纳税年度的最后一天超过 100,000 美元或在纳税年度中的任何时间超过 150,000 美元

 

已婚纳税人单独提交所得税申报表并居住在美国：指定的外国金融资产总价值在纳税年度的最后一天超过 50,000 美元或在纳税年度中的任何时间超过 75,000 美元。

 

居住在国外的纳税人。如果满足以下条件，就是居住在国外的纳税人：

 

是美国公民，是外国的居民纳税人，并且您是外国的真正居民，包括整个纳税年度的一个不间断期间，或

是美国公民或居民，在纳税年度结束的连续 12 个月期间在一个或多个国家/地区实际居住至少 330 天。

   如果您是居住在国外的纳税人，您必须在以下情况下提交：

 

您提交的申报表不是联合申报表，并且您指定的外国资产总价值在纳税年度的最后一天超过 200,000 美元或一年中任何时候超过 300,000 美元；或者

您正在提交联合申报表，并且您指定的外国资产的价值在纳税年度的最后一天超过 400,000 美元或在一年中的任何时间超过 600,000 美元。

指定的国内实体：您指定的外国金融资产在纳税年度最后一天的总价值超过 50,000 美元或在纳税年度中的任何时间超过 75,000 美元。

有关如何确定您指定的外国金融资产总价值的信息，请参阅表格 8938 说明。

如果您需要提交表格 8938 并且您在表格 3520、表格 3520-A、表格 5471、表格 8621、表格 8865 或表格 8891 上报告了指定的外国金融资产，则您不需要在表格上报告该资产 8938. 但是，您必须在您的表格 8938 的第四部分指明这些表格中的哪些以及有多少报告了指定的外国金融资产。

即使在上述表格中报告了外国金融资产，如果您是上述个人，在确定您的外国金融资产的总值是否超过报告阈值时，您仍必须包括该资产的价值， 以便判定资产总额是否超过了申报门槛。

  如果您是指定的国内实体，则排除在第 IV 部分列出的其他表格中报告的任何指定的外国金融资产的价值，以确定您是否满足适用的报告门槛。

7701(a)(30)(E)提到的任何信托符合下列条件 ：

7701(a)(30)(E)(i) 美国境内的法院能够对信托的管理进行主要监督，并且

7701(a)(30)(E)(ii) 一名或多名美国人有权控制信托的所有重大决定。

法律依据：雇佣激励措施以恢复就业法案第二部分——关于外国资产的报告 Hiring Incentives to Restore Employment Act  PART II—UNDER REPORTING WITH RESPECT TO FOREIGN ASSETS 

有关申报表格链接：

表格8938：具体外国金融资产申报表

第519号出版物：外国人税务指引

第 570 号出版物：个人美国财产来源所得的税务指南

2020版8938 表格说明：具体外国金融资产申报表

表格 3520 报告与外国信托的交易和收到某些外国礼物的年度申报表

表格 3520-A 与美国所有者的外国信托的年度信息申报表

表格 5471 美国人对特定外国公司信息的申报表

表格 8621 被动型外商投资公司股东或合格选择基金股东信息申报表

表格 8865 关于某些外国合伙企业的美国人申报表

表格 8891 某些加拿大注册退休计划的受益人的美国信息申报表

China recognizes Taiwan as an independent country in essence and it's non sense for Chinese unifying Taiwan

China bans Taiwan websites ending with .tw. I have tried to visit Taiwan websites from China. China bans free exchange of Chinese Yuan with Taiwan dollars. China regards those living or companies in Taiwan as non-residents for tax purposes. China uses different characters from Taiwanese in spite of some Taiwanese words being used for writing checks or bills of exchange. China blocks US PCAOB's access of audit documentation related to US listed companies with operation in China. Taiwan doesn't block US PCAOB's access of audit documentation related to US listed companies with operation in China, Hong Kong and Taiwan. 

Listed companies on Chinese stock exchange doesn't adopt International Financial Reporting Standards (IFRS). Listed companies on Taipei Exchange adopt IFRS (translated from English after alternatives reduction). In the Chinese Accounting Standards for Business Enterprises, said by China in convergent with IFRS, China intentionally didn't define enterprises under common control of state as not related parties and classified land use rights as intangibles rather right of use assets under the cirumstances that there are tremendous land use rights transactions for free or low cost and subsidies between state and state-owned entities and there are tremendous loan, mergers and acquisitions and underwriting transactions among state-owned entities. State owned financial institutions in China never disclosed themselves as related parties to the issuers when they underwrote or sold securities of other state-owned enterprises.

 China violates Constitution of Republic of China effective since 1947.

Taiwan follows Constitution of Taiwan effective since 1947 followed by modification made afterwards.

China recognizes Taiwan as an independent country in essence. 

Chinese military operation against Taiwan is aggression.

Considering that China neglected UN resolution on ceasing aggression in Korea in 1951, it's necessary for the International Community to take preemptive action against China to stop aggression or hold Chinese accountable to aggression in Korea for violating UN Resolution immediately.