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英国:投资者需为加密货币投资支付资本利得税及所得税

英国政府本周宣布,个人投资者每次出售比特币等加密货币资产获利时,都需要缴纳资本利得税。在12月20日发布的新税收指南中,英国税务海关总署(HMRC)还表示,雇主以数字资产代替现金、从挖矿活动、空投获得收入也将按照该国现行的所得税和国家保险供款法进行征税。

逐案对加密货币资产进行征税

世界各国政府正试图通过一系列个人和企业的税收措施,从区块链和加密货币行业中获得利润。英国税务海关总署最新的税收框架不包括英国数字资产企业和公司,而且“没有明确考虑”个人出于商业目的所持有的那些代币。

英国税收人员表示:

由于基础技术的发展以及使用加密货币资产的地区不断增多,加密货币资产的纳税处理体系也在不断的发展。因此,英国税务海关总署将根据每个案例的事实,根据实际发生的情况来实施相关的税收规定。

英国税务海关总署倾向于将虚拟货币视为财产而非货币。它在新政策文件中重申了这一立场,同时强调加密货币交易并非“赌博”。

加密货币销售的资本收益(在这种情况下被视为财产)可能在10%到28%之间,这取决于纳税人的收入比率。该机构详细介绍称,那些从挖矿、交易费用或空投中获利的投资者将被要求缴纳所得税,并未国民保险计划进行捐款。

英国税务海关总署表示:

在绝大多数情况下,个人持有加密货币资产作为个人投资,这些投资通常是为了进行资本增值或进行特定的购买。当他们处理他们的加密货币资产时,他们将承担资本利得税。

当然,在某些情况下,可能存在个人经营的企业从事加密货币资产相关的金融交易,因此它们会获得应税的交易利润。也许这种情况并不常见,但是在这种情况下,所得税将优先于资本利得税。

欧洲监管机构将围绕加密货币展开行动

欧洲的监管机构都在抱怨加密货币存在风险,并一再声称它们助长了洗钱和恐怖主义,同时还让投资者的资金听任骗子摆布。这些危言耸听的请求加大了对政府进一步采取行动的压力,许多政府颁布了一系列为了保护公共资金并防止金融不稳定风险发生的法规。

在今年10月份,英国金融市场行为监管局宣布了禁止与加密货币相关的衍生品计划。该机构还表示将把法币交易所和托管钱包提供商纳入到反洗钱的监管范围中。其目的是加强对消费者的保护,并制止非法资金的流动。

这次英国税务海关总署的税收指导方针将不可避免地对税收进行隔离,并防止逃税行为的发生,尤其是在迄今为止似乎不受监管的资产类别上。在报告中,英国税务海关总署还谈到了与分叉数字硬币、丢失的私钥、被盗资产等相关的税收问题。硬分叉代币在一般情况下是需要缴纳资本利得税的,但英国税务海关总署在“纳税人遇到困难时进行适当考虑”。

The U.K. government has said that individual investors will be liable to pay capital gains tax each time they sell crypto assets such as BTC for profit. In new taxation guidelines published Dec. 19, Her Majesty’s Revenue and Customs (HMRC) also stated that digital assets received from employers in lieu of cash or gained from mining activities and airdrops will be taxed in line with existing income tax and national insurance contribution laws.

Taxing Crypto-Assets Case by Case

Governments throughout the world are trying to cash in on the thriving blockchain and cryptocurrency industry via a range of individual and corporate tax measures. The latest HMRC taxation framework excludes British digital asset businesses and companies and “does not explicitly consider” those tokens held by individuals for business purposes.

“The tax treatment of crypto-assets continues to develop due to the evolving nature of the underlying technology and the areas in which crypto-assets are used,” explained the revenue collector. “As such, HMRC will look at the facts of each case and apply the relevant tax provisions according to what has actually taken place (rather than by reference to terminology),” it added.

The British tax agency has tended to look at virtual currencies more as property than as currency. It reiterated this position in the new policy document while emphasizing that cryptocurrency trading was not “gambling.”

Capital gains payable on cryptocurrency sales – in this context treated as property – may be between 10 percent and 28 percent depending on the taxpayer’s rate of income. Investors who earn money from mining, transaction fees or airdrops “that are provided in return for or in expectation of a service” will be required to pay income tax and contribute to the national insurance scheme, the agency detailed. HMRC stated:

In the vast majority of cases, individuals hold crypto-assets as a personal investment, usually for capital appreciation in its value or to make particular purchases. They will be liable to pay capital gains tax when they dispose of their crypto-assets.

It added that “there may be cases where the individual is running a business which is carrying on a financial trade in crypto assets and will therefore have taxable trading profits. This is likely to be unusual, but in such cases income tax would take priority over the capital gains tax rules.”

European Regulators Circle in on Cryptocurrencies

Throughout Europe, regulators have complained that cryptocurrencies are risky, and repeatedly alleged that they help to fuel money laundering and terrorism while placing investor funds at the mercy of fraudsters. Their alarmist entreaties have ramped up pressure on governments to act, with many promulgating a series of regulations ostensibly to safeguard public funds and prevent the risk of financial instability.

In October, the U.K.’s Financial Conduct Authority announced plans to ban crypto-linked derivative products. It also said that fiat-to-crypto exchanges and custodian wallet providers will be brought within the scope of anti-money laundering regulation. The intention is to enhance consumer protection and curb illicit financial flows.

HMRC’s taxation guidelines will inevitably ring-fence taxes and prevent tax evasion, particularly on an asset class that up until now has appeared to be largely exempt from regulatory oversight. In its report, the revenue collector also speaks about taxation related to forked digital coins, lost private keys, stolen assets and others. Hard-forked coins will generally be liable for capital gains tax, but HMRC “will consider cases of difficulty as they arise.”

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