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一文读懂全球加密货币财务税收政策

全新的互联网金融模式国际资讯监管与政策

一文读懂全球加密货币财务税收政策

6月25日,日本财务大臣、参议员Fujimaki建议,日本现行的加密货币交易税率(最高可达55%)可以用与股票或外汇交易类似的20%的统一税率来取代。

尽管日本不确定当前的税收框架是否应该失去累进规模——将“税收公平”作为支持坚持旧模式的论据之一——但一些主要市场根本没有关于比特币和山寨币如何征税的明确指导方针。

以下是一些国家征收加密货币税费的方式。

英国

税务类别:投资(小规模持有);营运资金(如国是经常使用的话)

利得税率:低于11850欧元免费,高于则上升到45%

英国税务海关总署是一家负责在英国征税的机构,该公司于2014年推出了《比特币及其他币种的征税指南》。根据规定,个人获得的收入——以及与加密货币相关活动的费用——要根据具体情况缴纳公司税、所得税或资本利得税。

一般来说,加密货币通常属于英国的普通用户的资本利得税类别,具体的缴税额度取决于其交易频率和操作数量。根据英国税务海关总署的说法:

如果一项资产(包括比特币)是作为一项投资所持有的,而不是作为交易活动中的流动资本所持有的,那么就假定其处理过程中的任何利润或收益都将被计入资本利得税。

类似地,币币交易也是应税事件。然而,正如英国税务海关总署所指出的,每种情况都可能因情况而异。

每个处于工作年龄的英国公民都有免税津贴。例如,2018~2019的纳税年度,纳税人有一个11850欧元的免税额度,如果纳税人超过这一数额的话,那么在11851欧元和46350欧元之间税率为20%,在46351欧元到150000欧元之间税率为40%,而超过150000欧元的税率高达45%。

美国

税收类别:财产

利得税率:根据币种在交易当天的价值计算

美国国税局(IRS)是一家美国政府机构,它负责征收税款并执行税法,它将加密货币视为财产。因此,如果你出售你的币种并获得利润的话,你将支付资本利得税。

该机构于2014年发布了关于如何对加密货币征税的一般性指导。根据2014-21号通知,接收或挖矿获得的加密货币必须在收到该虚拟货币之日起以公允价值计算其总收入,相应的税收是根据该值计算的。因此,礼物赠送、挖矿和币币交易都是应税事项,并要根据这些时间发生当天币种的价值来估计。

值得注意的是,加密货币经纪人不需要发布1099披露报表(一种国税局用来统计工资、薪水和小费以外收入的表格),这反而使得加密用户报告收益的过程变得更加困难。然而据报道,Coinbase已经将这份表格发给了一些客户。

过去几年,美国国税局对作为收入来源的加密货币表现出了浓厚的兴趣。例如,在2018年2月,Coinbase向大约13000个客户发出了正式通知,通知他们的数据将根据要求交给美国国税局。此外,美国国税局使用软件进行跟踪,并提醒加密货币持有者通过备忘录支付税款,这些都突出了加密货币交易“固有的伪匿名特性”。

日本

税收类别:法定支付方式

利得税率:基于持币数量,在15- 55%之间

目前,日本主要的税务机构日本国税厅表示,在日本,虚拟货币(被视为一种合法的支付方式)的收益被归类为“杂项收入”。

从本质上说,这意味着日本的加密货币持有者必须支付其年度税务申报中利润的15%到55%。税费的最高金额适用于那些年收入超过4000万日元(36.5万美元)的个体。

据彭博社报道,这种监管促使一些加密货币投资者迁往新加坡等对虚拟货币长期投资不征收资本利得税的国家。这家媒体还采访了在东京经营区块链咨询公司的Hiroyuki Komiya。他通过使用“总体平均线”而不是“移动平均线”来进行估算,将应税收入减少了“几百万日元”。Komiya解释说,他仍然不确定在宣布加密收益方面的一些细微差别,因为在这个问题上没有明确的官方指导方针:

政府还没有澄清某些细节,所以你不确定自己这么做是否是对的。

然而,针对日本加密货币用户的税法在未来可能会改变。日本财务大臣在6月25日讨论了修改累进税率的可能性。参议院Fujimaki询问日本副首相Taro Aso是否应该通过“单独的结算税”来对加密货币进行征税,而不是按照目前的分类征税。这意味着,日本目前针对加密货币的税收框架可以用与股票或外汇交易类似的20%统一税率来取代。尽管如此,Taro Aso还是以“税收公平”为由表示不相信公众会对这一变化做出积极反应。

目前日本对加密货币交易的税率最高为55%,改变其类别将使其适用于股票或外汇交易的税率将使其降低至20%。

韩国

税收类别:法定支付方式

利得税率:目前没有

目前,韩国还没有针对加密货币投资者的税收框架,也没有来自当地政府机构的信息明确表示加密货币的收益应该以税收为目的进行上报,但该国对加密货币交易所征收24.2%的税费。

然而,富士新闻网(FNN)于今年4月报道称,韩国战略与财政部宣布将在6月底之前公布一份加密货币的通用税务框架。因此,根据富士新闻网的说法,韩国政府的加密货币税务工作组已经提出了一项由加密货币销售产生的“对利润征税的转移所得税”。此外,“如果从虚拟货币交易中获得的收入被认为是临时性的和非正规的,那么就可以对其征收其他所得税。”

尽管该机构仍未就该政策发表任何官方声明,但当地新闻机构朝鲜日报网于6月22日报道称,政府未来将开征10%的资本利得税,可是该新闻很快就被战略和金融本身驳斥了。

俄罗斯

税收类别:未定义

利得税率:13%(个人所得税)

尽管今年在国家层面上已经推出了各种通用的加密货币法案,但俄罗斯目前还没有针对加密货币的明确税收框架。

然而,俄罗斯财政部在5月17日发布了一份文件,该文件声明俄罗斯公民应在官方监管框架下对加密货币“独立”进行评估并申报资本利得税。在俄罗斯,个人所得税征收的比率为13%。

南非

税收类别:无形资产

利得税率:18%(资本利得税);18- 45%(一般所得税)

南非的税务监管机构南非税务局(SARS)将加密货币视为无形资产。在2018年4月初,南非税务局宣布它将“继续将正常的所得税规则应用到加密货币中”。该机构预计南非的加密货币用户将申报他们的收益或损失作为年度应税收入的一部分,其中就包括了通过挖矿获得的虚拟货币。

在备忘录中,该机构还指出虽然目前还没有针对加密货币的监管框架,比特币也不是法定货币,但“有一种现有的税收框架可以指导税务局并且影响纳税人了解加密货币的税收含义,因此暂时不需要单独的解释说明。”

根据SAIPA的国家税务和委员会主席Ettiene Retief的说法,常规的加密货币收益通常属于“正常所得税”,而长期投资通常会被征收资本收益税。后者在2018年和2019年的税费将为18%,而正常的所得税是浮动的,最终将取决于收入的多少。

加拿大

税收类别:无形财产

利得税率:50%(资本利得税);25%(个体经营)

根据加拿大政府的说法,“使用数字货币并不能免除消费者对加拿大税收的义务”,这意味着加密货币必须遵守加拿大的所得税法案。

这包括出售加密货币以获取利润、挖矿和进行币币交易(例如,如果比特币被用来购买以太坊,那么比特币在交易时就被认为是以加元计价的)。

针对投资的税收适用于加密货币,这意味着加拿大的投资收益相关税率可以达到50%。大批量交易者将不得不向加拿大税收署申报个体税,留出大约25%的收入。

巴西

税收类别:未定义

利得税率:15%(所得税;如申报超过35000巴西比雷亚尔,则会被课税)

2014年,巴西央行宣布加密货币不是法定货币、不受法律监管。尽管如此,比特币和其他货币仍受到税收监管。因此,Receita Federal(联邦税务局)要求本地加密货币用户提交他们的收益。

如果超过通过销售超过了35000比雷亚尔的话,那么所赚取的金额必须在所得税中备案,而15%的利润是通过年度纳税申报表来征收的,在其他情况下可以免税。

德国

税收类别:私人货币

利得税率:0 %(如果持有一年以上),25- 28%(资本利得税)

加密货币在德国不是法定货币,但德国财政部自2013年以来一直将其视为“私人货币”。

因此,通过交易、挖矿或交换比特币或山寨币获得的任何利润都要缴纳资本利得税,在德国可能在25%到28%之间,这其中还包括了团结附加费。

然而,根据德国所得税法案,如果这些资产(加密货币)被持有超过一年,他们就可以免税。

瑞士

税收类别:未定义

利得税率:财富税(年底根据收入确定)

正如瑞士国际税务律师Selva Ozelli在Cointelegraph的专家观点一栏中所写的那样,“加密货币既不是货币,也不是外国货币,也不是商品和服务税(增值税)目的的金融供应”。

加密货币是用于资本利得税(CGT)目的的资产。然而,这只适用于那些根据其每年从事的与加密货币相关的业务的数量/频率而具备专业交易员资格的公民。尽管如此,加密互评表用户仍需缴纳财产税,具体税率讲由税务部门在本财年12月31日确定。

On June 25, Japan’s Minister of Finance, senator Fujimaki suggested that the current tax rate for crypto transactions in the country, which goes up to a maximum of 55 percent, could be swapped with a 20 percent flat tax similar to stocks or forex trades.

While Japan is unsure if the current tax framework should lose its progressive scale — mentioning “tax fairness” as one of the arguments in favor of sticking with the old model — some major markets don’t have clear guidelines for how Bitcoin and altcoins are taxed at all. Here’s how cryptocurrencies are currently levied from the U.S. to Switzerland.

The U.K.

Crypto’s tax status: Investments (small-scale holding); working capital (if used regularly)

Taxes on gains: Free, if below £11,850, then up to 45 percent

Her Majesty’s Revenue and Customs (HMRC), an agency responsible for collecting taxes in the U.K., introduced its guide on the taxation of Bitcoin and other coins in 2014. Thus, income received — and charges related to activities involving crypto — are subject to corporation tax, income tax or capital gains tax, depending on the specifics. As a HMRC representative explained to British media outlet Alphr, “whether any profit or gain is chargeable or any loss is allowable will be looked at on a case-by-case basis.”

Nevertheless, cryptocurrencies normally fall into the capital gains tax category for casual users in the U.K., being considered investments. However, some traders might be liable to income tax, depending on how regularly they trade and the volume of those operations. According to HMRC:

“Where an asset (including Bitcoin) is held as an investment — as opposed to being working capital in a trading activity — the presumption is that any profit or gain on its disposal will be charged to Capital Gains Tax.”

Similarly, crypto-to-crypto transactions are taxable events as well. However, as the HMRC points out, every situation might vary, depending on the circumstances.

Importantly, there’s a tax-free allowance for every U.K. citizen of working age. For the 2018/2019 tax year, for instance, it constitutes £11,850 per person. If the taxpayer exceeds that amount, he or she is liable to pay 20 percent tax on anything earned between £11,851 and £46,350, 40 percent on earnings of £46,351-£150,000 and 45 percent on gains above £150,000.

The U.S.

Crypto’s tax status: Property

Taxes on gains: Calculated based on the coin’s value as of the date it was traded

The Internal Revenue Service (IRS), a U.S. government agency that collects taxes and enforces tax laws, views cryptocurrencies as properties. Therefore, if you sell your coins for a profit you will be liable to pay a capital gains tax.

In 2014, the agency issued general guidance on how cryptos are taxed. According to Notice 2014-21, received or mined cryptocurrencies must be included in computing gross income with fair market value of the virtual currency as of the date it was received. The taxes are calculated based on that value. Hence, gifts, mining and crypto-to-crypto swaps are all taxable events, estimated by the value of the coins on the day those events occured.

Importantly, crypto-brokers are not required to issue 1099 disclosure forms — the ones used by the IRS to report income other than wages, salaries and tips — which makes the process of reporting gains more difficult for crypto users. However, U.S.-based crypto exchange and wallet service Coinbase has reportedly sent the form to some of its customers.

The IRS has shown significant interest in cryptocurrencies as a source of revenue over the past few years. For instance, in February 2018, Coinbase sent an official notice to approximately 13,000 of its customers, informing them that their data is being handed over to the IRS per their request. Moreover, the IRS allegedly uses software for tracking purposes and reminds crypto holders to pay their taxes via memos, highlighting the “inherently pseudo-anonymous aspect” of cryptocurrency transactions.

Japan

Crypto’s tax status: Legal method of payment

Taxes on gains: 15-55 percent, based on the volume

Currently, gains made on virtual money — which are classified as a legal method of payment — in Japan are classified as “miscellaneous income,” according the Japanese National Tax Agency, the country's chief tax agency.

Essentially, that means that Japanese crypto holders have to pay between 15 and 55 percent on their profits declared on their annual tax filings. The top amount applies to people who earn more than 40 million yen ($365,000) annually.

According to Bloomberg, such regulation prompted some crypto investors to move to countries where no capital gains tax on long-term investments in virtual money is charged, such as Singapore. The media outlet also spoke with Hiroyuki Komiya, who runs a blockchain consulting firm in Tokyo, who said that he managed to decrease his taxable income by "a few million yen" through using an "overall average" rather than a "moving average" to do his estimations. Komiya explained that he’s still uncertain about some nuances in terms of declaring crypto gains, as there are no clear official guidelines on the matter:

"The government hasn’t clarified certain details, so you’re left unsure whether you’ve got it right or not.”

However, the tax laws for crypto users in Japan might change in the future. On June 25, Japan’s Minister of Finance discussed the prospect of changing the progressive tax rate. Senator Fujimaki asked Japan’s Deputy Prime Minister Taro Aso if crypto transactions should be taxed via a “separate settlement taxation,” instead of their present classification. That means that the current taxation framework would be swapped with a 20 percent flat tax similar to stocks or forex trades. Nevertheless, Aso expressed his disbelief that the public would react positively to the change, citing “tax fairness.”

The current tax rate for crypto transactions has a maximum of 55 percent, and changing its category would bring it to the 20 percent flat tax applied to stocks or forex trades.

South Korea

Crypto’s status: Legal method of payment

Taxes on gains: None at the moment

Currently, there’s no tax framework for crypto investors in South Korea, and no information from local government agencies explicitly stating that gains from crypto trading should be reported for tax purposes at this point, although there’s a 24.2 percent tax for cryptocurrency exchanges in the country.

However, in April the Fuji News Network (FNN) reported that South Korea’s Ministry of Strategy and Finance announced that a general taxation framework for cryptocurrencies will be published by the end of June. Thus, according to the FNN, the South Korean government’s crypto tax task force has proposed a “transfer income tax that levies taxes on profits” made from crypto sales. Additionally, “if income from virtual currency transactions is considered temporary and irregular, other income taxes may be imposed.”

While the agency still hasn’t made any official announcements regarding the policy, local news outlet Chosun reported on June 22 that a capital gains tax of 10 percent was going to be introduced in the future. However, this was soon refuted by the Ministry of Strategy and Finance itself.

Russia

Crypto’s status: Not defined

Taxes on gains: 13 percent (personal income tax)

At this point, there’s no definite tax framework for cryptocurrencies in Russia, although various general crypto bills have been introduced this year at the state level.

Nevertheless, on May 17, the Ministry of Finance published a document stating that citizens should estimate and declare capital gains tax on cryptocurrencies “independently” before an official regulatory framework for the crypto market is introduced. Personal income tax in Russia is levied at 13 percent.

South Africa

Crypto’s status: Assets of intangible nature

Taxes on gains: 18 percent (capital gains tax); 18-45 percent (normal income tax)

The South African Revenue Service (SARS) — the country’s tax watchdog — perceives cryptocurrencies as assets of an intangible nature. In early April 2018, the SARS declared it will “continue to apply normal income tax rules to crypto.” Essentially, the agency anticipates South African crypto users to declare their gains or losses as part annual taxable income, including virtual currencies acquired through mining.

In the memo, SARS additionally noted that, while there’s no regulatory framework for cryptocurrencies at the moment and Bitcoin is not legal tender, “there is an existing tax framework that can guide SARS and affected taxpayers on the tax implications of cryptocurrencies, making a separate Interpretation Note unnecessary for now.”

Thus, according to Ettiene Retief, Chairman of the National Tax and SARS Committee at SAIPA, regular crypto gains usually fall into “normal income tax,” while long-term investments are normally slapped with a capital gains tax. The latter constitutes 18 percent  in 2018 and 2019, while normal income tax is fluid and depends on the income.

Canada

Crypto’s status: Intangible property

Taxes on gains: 50 percent (capital gains tax); 25 percent (self-employed)

According to the government of Canada, “using digital currency does not exempt consumers from Canadian tax obligations,” which means that cryptocurrencies are subject to the Income Tax Act.

That involves selling cryptocurrencies for a profit, mining and doing crypto-to-crypto transactions — in that case, if, for instance, Bitcoin is used to buy Ethereum, Bitcoin is considered to be sold for its value in Canadian dollars at the time of the transaction.

Taxes for investments, which apply to cryptocurrencies, suggest 50 percent for any such gain in Canada. High-volume traders will have to file their taxes with the Canada Revenue Agency as being self-employed, setting aside around 25 percent of their income.

Brazil

Crypto’s status: Not defined

Taxes on gains: 15 percent (income tax; imposed if more than BRL 35,000 is declared)

In 2014, the Central Bank of Brazil declared that cryptocurrencies are not legal tender and, hence, are not to be regulated legally. Nevertheless, Bitcoin and other coins are subject to tax regulation. Therefore, Receita Federal (the Federal Revenue Service) requires local crypto users to file their gains.

If more than BRL 35,000 is gained through selling, the earned amount must be filed under income tax, and 15 percent of the profit’s value is collected by the state via annual tax returns. In other cases, tax exemption is applicable.

Germany

Crypto’s status: Private money

Taxes on gains: 0 percent (if held for more than a year), 25-28 percent (capital gains tax)

Cryptocurrencies are not legal tender in Germany, but they have been recognized as ‘private money’ by the German Finance Ministry since 2013.

Thus, any profit made through trading, mining or exchanging Bitcoin or altcoins is subject to a capital gains tax, which is 25-28 percent in Germany, including a solidarity surcharge.

However, according the German Income Tax Act, if the assets (cryptos) are held for more than one year, they become tax exempt.

Switzerland

Crypto’s status: Not defined

Taxes on gains: Wealth tax (determined at the end of the year, based on income)

As Selva Ozelli, an international tax attorney, previously wrote in an Expert Take for Cointelegraph, in Switzerland, “cryptocurrencies are neither money nor a foreign currency, nor a financial supply for goods and services tax (GST) purposes”.

Cryptocurrencies are an asset for capital gains tax (CGT) purposes. However, this only applies to citizens who qualify as professional traders based on the amount/frequency of crypto-related operations they perform annually.  Nevertheless, crypto users are subject to a wealth tax at a rate determined by the tax authorities on December 31 of the fiscal year.


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