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法国将从明年起下调比特币资本利得税

近日,法国议员通过了2019年预算法案修正案,并将比特币销售的资本利得税从36.2%下调至30%。而这一举措将使得加密货币交易的税率与其他非房地产资产保持一致,同为30%。

据路透社报道,该修正法案已经得到法国下议院财务委员会的批准。但预算法案最终版本还需要更广泛的议会通过才能成为合法化法规。一旦该法案得到全面的通过,则新的税务准将与明年1月生效。

作为欧洲三大经济体的法国,曾一度将加密货币的税额提升到45%。然而,就在今年4月,法国表示,数字资产产生的收益将视为动产资本收益。这就意味着加密资产收益的税率将大幅下调,但其中加密货币挖矿业务中的收益除外。加密货币挖矿业务所得收益仍被作为非商业利润征税,而其中业务活动所得收益将按照工业和商业利润进行征税。

加密货币的避风港

在总统马克龙的领导下,法国正逐渐的成长为各种商业(也包括加密货币业务)的避风港。今年早些时候,马克龙推出了《企业增长与转型行动计划》(PACTE),而该行动计划的主要目的是为企业在法国的运营创造更便利的条件,并为代币销售融资制定法律指导方针。

今年9月,法国议会通过了一项加密货币的法规,为1CO制定指导方针。在宣布该新立法时,财政部长Bruno Le Maire同时还说道:

“该新立法将允许法国金融监管机构——法国金融市场管理局(AMF)对计划进行1COs的企业核发许可证,但仅限于那些能够为投资者提供具体保障的项目。”

这些项目的发行机构必须向AMF汇报项目所有详细信息,并向购买者详细阐明1CO的所有情况(以便于购买者能够做出明确决定)。而就在此前,法国监管机构也一直对代币销售缺乏明确的监管表示担忧,因为1CO中固有的内在风险因素增加了资金损失、洗钱以及恐怖主义融资的可能性。

French lawmakers have adopted an amendment to the 2019 budget bill that will cut capital gains tax on bitcoin sales to 30 percent from 36.2 percent. This will bring cryptocurrency transactions in line with other non-real estate assets, which are taxed at a flat rate of 30 percent.

Amendment Awaits Approval by Parliament

The budget amendment was adopted by a finance commission in France’s lower house of parliament, a Reuters report said. But it must first be approved “in the final version of the budget bill by the broader parliament in order to become law.” If approved, the new tax will come into force in  January.

At one point, cryptocurrency taxes in Europe’s third largest economy reached 45 percent. In April, however, the Council of State said that gains generated from digital assets were to be considered as capital gains of movable property. That meant a significant slash in the tax rate, with the exception of earnings from cryptocurrency mining, which are taxed as non-commercial profits and income resulting from professional activity that is taxed as industrial and commercial profits.

Cryptocurrency Haven

Under president Emmanuel Macron, France is trying to transform itself into a haven for business, including the business of cryptocurrency. Earlier this year, Macron launched the Action Plan for Business Growth and Transformation (PACTE) which, among other things, aims to make it easy for companies to operate in France, and to lay out legal guidelines for fund raising via token sales.

In September, the French parliament passed a law setting out guidelines for initial coin offerings. Announcing the new legislation, finance minister Bruno Le Maire said at the time that the legal framework enables the French financial regulator Authorité des Marchés Financiers (AMF) to approve and issue permits to businesses intending to float ICOs in France – but only if “those projects provide specific guarantees for investors.”

Issuers will be expected to give full disclosure to the AMF, allowing buyers to make informed decisions about the ICO in question. The French regulator has previously raised concern over the lack of clear regulation on token sales “as an inherent risk factor of ICOs,” heightening the possibility of loss, money laundering and terrorist financing.

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