新西兰什么是CRS
在新西兰
CRS是什么？
CRS的全称是common reporting standard，是经济合作与发展组织（OECD）公布的《金融账户涉税信息自动交换标准》，即为全球范围内的金融账户涉税信息自动交换“统一报告标准”，所有签署CRS的国家和地区都要在本国金融机构实行这一统一标准，并与其他签署国家和地区交换掌握的对方居民的金融账户信息。
中国是2014年9月经国务院批准在G20财政部长和央行行长会议上承诺将实施这一“标准”的，当时即确定国家税务总局与其他国家（地区）税务主管当局第一次交换信息的时间为2018年9月份。
涉及哪些信息交换？
海外机构账户：存款机构、托管机构、投资机构、特定的保险公司在内的金融机构。
资产信息：存款账户、托管账户、现金值保险合约、年金合约、持有金融机构的股权/债券收益。
账户内容：账户及账户余额、姓名及出生日期、税收居住地、年度付至或计入该账户总额。
需要注意的是，中国实施CRS后，将以“税收居民”身份而非国籍信息来判定进行信息交换。举例来说，AMY是NZ国籍，但是长居中国，并且在中国工作，那么AMY就是中国的税收居民，在境外的金融账户信息需要交换给中国税务当局，而非NZ税务当局。
CRS与房产市场的关系？
需要注意的是上述信息交换并不包含房产信息，所以CRS在过去的若干年里以及今后还将继续影响着NZ 本地房产市场。
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什么是CMS
A content management system (CMS)[1][2][3] manages the creation and modification of digital content. It typically supports multiple users in a collaborative environment.[4]
CMS features vary widely. Most CMSs include Web-based publishing, format management, history editing and version control, indexing, search, and retrieval. By their nature, content management systems support the separation of content and presentation.
A web content management system (WCM or WCMS) is a CMS designed to support the management of the content of Web pages. Most popular CMSs are also WCMSs. Web content includes text and embedded graphics, photos, video, audio, maps, and program code (e.g., for applications) that displays content or interacts with the user.
Such a content management system (CMS) typically has two major components:
A content management application (CMA) is the front-end user interface that allows a user, even with limited expertise, to add, modify, and remove content from a website without the intervention of a webmaster.
A content delivery application (CDA) compiles that information and updates the website.
Digital asset management systems are another type of CMS. They manage content with clearly defined author or ownership, such as documents, movies, pictures, phone numbers, and scientific data. Companies also use CMSs to store, control, revise, and publish documentation.
Based on market share statistics, the most popular content management system is WordPress, used by over 28% of all websites on the internet, and by 59% of all websites using a known content management system, followed by Joomla and Drupal.[5][better source needed]
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涨姿势啦……