Crs是指共同申报准则（common reporting standard），正式名称是《金融账户资讯主动交换标准》（standard for automatic exchange of financial account information）是自动资讯交换（aeoi）中的. Crs 2025 年核心升级：三大变化直击跨境财税痛点 （一）覆盖范围暴增：32 国新加入，全球超 150 国实现数据交换 新增成员： 柬埔寨、尼日利亚等 32 国正式加入 crs，东南亚、非洲等地的账户信息.
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