加密数字货币的会计确认和税务实践

Accounting and Taxation for Cryptocurrency

区块链与商业的结合将会改变传统行业的格局,而区块链网络上发行和流转的加密数字货币担负着多种交易和储值的功能,也可以在与区块链结合的商业场景中代表真实资产的可以无限拆分的权益。如何对加密数字货币制定会计制度和税收制度是国际证券监管机构、税务和会计准则制定机构都非常重视的领域。这些制度是区块链助力数字经济发展的基础性设施,中国在实践中的摸索刻不容缓。本文对以比特币为代表的主要用于支付和交换价值的加密数字货币提供会计确认和计量的框架体系,并介绍拥有数字货币的缴税实体和个人的税务原则。

The blockchain industry has boomed over the past several years,and many enterprises attempt to utilize the technology to foster their own growth.The cryptocurrency works as a medium of exchange and store of value on the blockchain,and can also represent divisible stake in real-world assets.The recognition,measurement and taxation of cryptocurrency have attracted intense attention among securities,taxation and accounting regulatory bodies worldwide.These regulations serve as foundations for blockchain-empowered economy in the digital era,where China needs to take a leading role in learning and building.Using Bitcoin as an example of cryptocurrency used for payment and medium of exchange,this paper provides a framework for accounting recognition and measurement of cryptocurrency,and summarizes taxation of cryptocurrency owned by enterprises and individuals.