“passthru payments”是美国FATCA针对海外账户应税款项的规定中提及的概念。（Foreign Account Tax Compliance Act：全称海外账户税收合规法案（或称外国账户税收遵从法），是美国为防止美国纳税人逃避税务而制定的一项新法案。它的落实对象是海外金融机构和美国纳税人。要求外国政府准许各国金融机构向 IRS 提供纳税义务人的海外资产数据，同时也要求美国纳税人在海外帐户资产超过门槛时进行申报。 ）。

先来看一下其英文释义：

“Passthru payments” means any “withholdable payment” and any “foreign passthru payment” and the implementation of such FATCA withholding obligations were intended to be phased in. There are two types of withholdable payments, one of which relates to payments of interest, dividends, rents, royalties and other fixed or determinable income from US sources (so-called “FDAP” withholding), and was brought into effect from 01 July 2014. The other type of withholdable payment relates to the gross proceeds from the sale or other disposition of property that can produce dividends or interests with a US source (so-called “gross proceed withholding”), which after previous delays was expected to be required from 01 January 2019.

上述英文大概讲的是，“Passthru payments” 指“可扣缴款项”及任何“海外Passthru payments”。“可扣缴款项”分为两种类型，一种是与来源于美国的利息、股息、租金等固定或可确定收入的相关的款项，另一种则与出售或以其他方式处置可在美国产生股息或利息的财产相关。

此外，关于“海外Passthru payments”，即使海外机构之账户所有人无美国所得，仍可能因透过中间机构投资而有Passthru payments规定之适用，而被要求扣缴。

大概了解其意思后，再来看一下“Passthru payments”对应的中文如何表达：

Passthru全称passthrough具有经过的意思，因此结合上面的英文释义，一般可将其处理为“过手款项”或“转付款项”。

以下为相关双语示例：

Sections 1471 through 1474 of the US Internal Revenue Code (referred to as FATCA) will impose a withholding tax of 30 per cent on certain US-sourced gross amounts paid to certain “Foreign Financial Institutions”, including the Fund, unless various  information  reporting  requirements  are  satisfied. Amounts subject to withholding under these rules generally include gross US-source dividend and interest income, gross proceeds from the sale of property that produces dividend or interest income from sources within the US and certain other payments made by “Participating Foreign Financial Institutions” to “recalcitrant account holders” (so called foreign pass thru payments).

根据《美国国内税收法典》（简称“FATCA”）第1471至1474节规定，除非满足各种信息报告要求，否则支付给某些“外国金融机构”（包括基金）的源于美国的若干总金额将按30%征收预扣税。根据上述规则预扣的款项通常包括源于美国的股息及利息收入总额，出售产生源于美国的股息及利息收入的财产而获得的收益总额，以及“参与外国金融机构”向“不合作账户持有人”支付的某些其他款项（所谓的“海外转付款项”）。