共同申報準則（Common Reporting Standard）簡稱CRS，正式嘅名叫《金融帳戶資訊主動交換標準》（Standard for Automatic Exchange of Financial Account Information）係自動資訊交換（AEoI）嘅資訊標準，係由經濟合作與發展組織（OECD）發展嘅。佢嘅資訊交換法源係稅收事務行政互助公約，而概念就係來自美國嘅美國海外帳戶稅收遵從法（FATCA）。
The Common Reporting Standard (CRS), formally known as the Standard for Automatic Exchange of Financial Account Information, is an information standard for automatic exchange of information (AEoI), which was developed by the Organisation for Economic Co-operation and Development (OECD). His source of information exchange law is the Convention on Mutual Administrative Assistance in Tax Matters, and the concept is the United States Foreign Account Tax Compliance Act (FATCA) from the United States.