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区块链变革税收管理:欧美国家试图数字化征税流程

区块链国际资讯

区块链变革税收管理:欧美国家试图数字化征税流程

目前,关于加密货币及ICO监管的话题在全球引发广泛关注。上周在西班牙马德里举行的一个为期两天的会议上,来自各国的32个市场监管机构所组成的国际证券委员会(IOSCO)董事会一致同意,需要对加密货币的本质进行深入分析,以制定保护投资者权益的法规。20国集团(G20)的各国财长和央行行长将分别在3月19日于阿根廷布宜诺斯艾利斯及4月20日于华盛顿特区举行会议,再次讨论同一议题。

欧盟委员会提议对科技巨头征税

与此同时,欧盟委员会已提议在欧盟范围内,对全球范围内收入超过7.5亿欧元欧元(约合9.22亿美元)或在欧盟范围内数字产业年收入超过1000万欧元的科技企业征收临时税。征税范围不包括来自电子媒体、流媒体、在线游戏、IT解决方案、云计算服务和“金融科技”(fintech)活动的收入。这项提案在对外公布之前有可能变动,预计公布时间是在3月下旬。

这项临时的跨境税的税率为1%到5%,主要适用于欧盟内部、欧盟国家间及第三方国家间的数字交易,以及基于其用户所在地而不是基于公司总部所在地的纯国内数字交易。这将降低来自较小低税率国家的吸引力,直到在现有企业所得税框架内为新数字税收关系建立更全面的解决方案。委员会的临时数字税收提案类似于“cookie”(即浏览器cookie)的概念,它可能不符合经济合作与发展组织模型税收公约规定的“传统”实体存在关系测试。该税不是交易附加税,而是按照企业的在线收入总额计算,该总收入符合规定的门槛值。委员会将通过更新经济合作与发展组织示范税收公约来征求国际上对其永久性税收计划的同意。一旦就长期税收规则达成协定,短期措施将不再适用。

为了最大限度地减少税务合规负担、提高效率和遵守法规,欧盟委员会可能会采用一站式的简化机制来申报和征税。

区块链应用于税收管理

荷兰区块链增值税(VAT)系统研发公司Summitto的Victor Sint Nicolaas表示:“毫无疑问,区块链是最有前途的税收管理技术之一,因为它可提供可靠的实时税收信息,尤其是在国际层面上,不仅改变了纳税人与税务机关之间的关系,还改变了我们登记税收及提交、存储信息的方式。”

Victor Sint Nicolaas还指出:

“欧盟国家已经注意到数字化征税的潜力,其中一些国家已经采用了标准的税务审计文件,以电子方式报税。欧盟国家正试图改进增值税征收方式,因为它对政府预算贡献最大。目前欧盟增值税系统每年需亏损500亿欧元以弥补交易欺诈行为造成的损失。如果交易记录在分布式账本上,税务机构就可以确切知道多少增值税已到期,从而降低了欺诈风险。此外,全局匹配可以使企业更容易使用其他金融服务的发票。”

在美国国税局发布指导说明要求将加密货币作为财产征税后,位于纽约的初创区块链公司Libra就开始开发加密货币及区块链方向的会计税务软件

LibraTax首席商务官Jeremy Drane表示:“LibraTax跟踪加密货币价格波动,记录基础成本以计算收益和亏损,并上报应税事件。它自动同步交易所的交易、钱包余额及区块链上的交易记录,为比特币、以太坊、比特币现金、莱特币、瑞波币、门罗币及Zcash等确定成本基准值,为美国税务申报表生成关于所得、处置、余额和征税批次的报告。”

他补充说,2018年将免费给纳税人提供LibraTax软件。该软件可适合Coinbase的13,000名客户。此前,这些客户被告知他们2013-2015年的交易记录将被移交给美国国税局。

另一个基于区块链开发的税收系统Balanc3,则侧重于为ICO收税。Balanc3属于纽约开发工作室ConsenSys 。

会计系统不仅适用于税务,还适用于如财务报告、记账、发票追踪、工资管理和投资组合分析等领域。 Balanc3创始人Griffin Anderson表示,Balanc3平台使用户能够跟踪加密货币的交易来编制实时财务报告,并将这些数据格式转化为会计师、监管机构和国税局熟知的格式。开发商计划在今年晚些时候向交易所、加密货币基金等客户提供该产品。

区块链技术及全球法律史无前例的高透明度有助于加速企业税务管理方式变革。有一点可以肯定的是,面向政府、公司和个人的税务功能在未来会有很大不同。

The topic of cryptocurrency/ICO regulation is high on the world’s agenda these days. Last week, at a two-day meeting in Madrid, Spain, the International Organization of Securities Commissions (IOSCO) Board, which consists of 32 of the world's market regulators, unanimously agreed that a deep analysis of the nature of cryptocurrencies was required to devise regulations to protect investor rights. On March 19 the G20 Finance Ministers and Central Bank Governors will meet in Buenos Aires, Argentina, and on April 20 in Washington DC to discuss the same topic some more.

EU Commission’s proposed digital tax on tech giants

Meanwhile, the EU Commission has proposed a temporary EU-wide tax on digital companies with revenues above 750 mln euros ($922 mln) worldwide and with EU digital revenues of at least 10 mln euros a year. Excluded from the tax is revenue from electronically supplied media, streaming, online gaming, IT solutions, cloud computing services, and “fintech” activities. The Commission’s proposal is subject to changes before its publication which is expected in the second half of March.

The temporary cross-border tax of one to five percent would apply to digital transactions within the EU, between EU countries and third party countries, and to purely domestic digital transactions based on where their users are located, rather than where companies are headquartered. It will reduce the appeal of smaller low-tax states until a more comprehensive solution is established for a new digital tax nexus within the existing corporate income tax framework. Commission’s temporary digital tax proposal resembles a concept of nexus by “cookie” (Internet cookie, that is) which may not constitute the “traditional” kind of physical presence nexus test as defined under OECD Model Tax Conventions. The proposed tax will not be a transaction-by-transaction tax, but instead calculated by the business’s aggregated gross online revenues that meet the defined thresholds. The Commission would seek international agreement on a permanent tax plan through an update of the OECD Model Tax Convention. Once an agreement is reached on long-term tax rules, the short-term measures would cease to apply.

To minimize tax compliance burdens, for greater efficiency and better compliance the Commission may introduce a simplification mechanism based on the one-stop-shop model for declaring and collecting the tax at EU level.

Blockchain applications to tax administration

“Blockchain is, without a doubt, one of the most promising technologies for tax administration because of its ability to deliver reliable real-time tax information, by not only changing the relationship between taxpayers and tax authorities but also altering the way we register taxes or submit and store information, especially on an international level,” explained Victor Sint Nicolaas of Summitto, a Dutch startup that is developing a Blockchain Value Added Tax (VAT) system.

Sint Nicolaas explained:

"The potential of digitizing taxes has been noticed by EU countries, some of which have adopted Standard Audit File for Tax as a means to file tax returns electronically.  EU countries are looking for ways to improve VAT collection, since it is the largest contribution to government budgets. Currently, the EU VAT system loses 50 bln euros annually to missing trader fraud, through which fraudulent companies collect VAT which they never return to the government. If transactions were recorded on a distributed ledger, tax authorities can know with certainty how much VAT is due, which reduces the risk of fraud. Furthermore, the global registration can make it easier for businesses to use invoices for other financial services."

In the US, after the Internal Revenue Service (IRS) issued guidance stating that it would tax cryptocurrencies as property, Libra, a startup Blockchain company located in New York, began developing a cryptocurrency and Blockchain-oriented accounting and tax software.

“LibraTax tracks crypto activity and establishes a cost basis to calculate capital gains and losses and report taxable events. It automatically synchronizes exchange trades, wallet and cryptocurrency Blockchain transactions, establishes cost basis values for Bitcoin, Ethereum, Bitcoin Cash, Litecoin, Ripple, Monero, Zcash and generates reports on acquisitions, disposals, balances, tax lots, for purposes of US Tax Form 8949” explained Jeremy Drane, LibraTax’s Chief Commercial Officer.

LibraTax is available to taxpayers for free in 2018, he added. The software may come in handy to the 13,000 customers of Coinbase who have been informed of the imminent data handover of transaction records from 2013-2015 to the IRS.

Another Blockchain-based accounting platform developing tax systems focused on taxing crypto for ICOs is Balanc3, the part of New York-based development studio ConsenSys.

The accounting system covers more than just tax such as financial reports, bookkeeping, invoice tracking, payroll management and portfolio analysis. Griffin Anderson, Founder of Balanc3 explains that the Balanc3 platform gives users the ability to track cryptocurrency/token transfers and compile live financial reports which translate this data into formats that are well-understood by accountants, regulators and the IRS. The developer plans to make the product available for customers, including exchanges and crypto funds, later this year.

Anderson adds that “The Balanc3 team is also behind the Accounting Blockchain Coalition, which is the go-to group for determining the tax treatment of cryptocurrencies. They are addressing issues such as to how to tax forks, airdrops, and like-kind exchanges."

Blockchain technologies and unprecedented global transparency laws are helping to accelerate changes in the way businesses manage tax. One thing is for certain, the tax function for governments, companies, and individuals will look very different in the future.


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