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国际资讯监管与政策

以色列要对ICO企业征收增值税

以色列证券监管局(ISA)主席Shmuel Hauser在新年第一天表示,将禁止以虚拟货币为主业的公司在以色列上市交易,已上市的会被要求退市。

本周三,以色列税务局(ITA)公布的这份草案通函中建议对ICO征收增值税(VAT),并将ICO区分为服务交易和销售交易两种类型。草案中表明,根据现行法律,向海外居民提供商品或服务将产生零征税。

虽然该草案概述一些对代币售卖企业的可行税收办法,但是根据以色列国家税务局网站发布的公告显示,该草案并不会直接涉及加密数字货币。

不过,该草案对涉及区块链技术用例的企业进行了详细分类,重点关注公司提供的产品和服务类别,以及可能采取的盈利模式。

根据草案,如果数字代币销售收入超过1500万以色列新谢克尔(INS),那么就必须根据现行法律纳入记账规则下。

如果一家公司在年末时才能确定其数字代币的销售金额,而不是在年内,那么税收金额可能会有所波动,草案中继续解释道:

“若纳税义务是根据每年年底的凭现金交易而确定,那么服务买方或接受方须为以色列居民,反之亦然。此外根据增值税法的规定,税率可能会有一些变化。”

通函中解释到,如果投资者将购买的项目代币进行销售,那么所得也可能会被征税。此外,根据该草案中的解释,若企业交易数字代币,将被归类、并注册为金融机构,并按照相应类型征税。

以色列税务当局正在就所列草案向公众征询意见,因此此次草案可能之后会有所变化。

Israel's government has published draft circular outlining possible approaches to taxing the proceeds of initial coin offerings (ICOs).

Released Wednesday, the draft circular from the Israel Tax Authority proposes imposing a value-added tax (VAT) on ICOs, differentiating them into two types: service transactions and sales transactions. The draft appeared to indicate that goods or services offered to foreign residents would result in "a zero tax invoice" under current law.

While the draft outlines possible methods for taxing companies launching token sales, it does not touch cryptocurrencies directly, according to an announcement posted on the agency's website.

The draft detailed different classifications for companies launching campaigns involving the blockchain use case, focusing on the kinds of products or services the company offered as well as whatever profit model it may take.

Token sales which reap more than 15 million Israeli new shekels (INS) in revenue will be subject to bookkeeping regulations in accordance with existing law, according to the draft.

The amount of taxes owed can fluctuate if a company determines its dues at the end of a year – as opposed to during the year – with the text going on to explain:

"In cases where the tax liability is determined on a cash basis, at the end of the year, the buyer or recipient of a service is a resident of Israel or vice versa, it is possible that the tax rate for the transaction will change according to the provisions of the VAT Law."

Investors who sell the tokens they had already purchased from an ICO would be subject to taxation as well, the circular explained. However, groups which trade as a business would be "classified and registered as a financial institution" specifically for tax purposes, according to the draft.

The circular emphasized it was subject to change, and the Israel Tax Authority is looking for public input on the provisions outlined.


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