加密资产国际税收治理:缘起、现状与展望

International Tax Management on Crypto-assets:Origin,Current Situation and Prospects

基于区块链技术的加密资产因去中心化、信息不可篡改等独特优势在多国得到认可和应用。但新技术支撑的新资产形式以及延伸发展的相关业态尚不能被现行税制体系与管理框架所完全覆盖,引发了税收流失、新旧资产税负不公、税源监管困难等风险,受到国际社会高度关注。本文试图在技术创新与税制变迁的历史演进线索中,梳理加密资产对现行税制的影响,总结各国加密资产治理框架与税收政策,并对经济合作与发展组织(OECD)正在推进的加密资产统一报告标准和框架,以及后续的改革路径进行评述和展望。

Due to unique advantages such as decentralization and untampered information,crypto-assets based on block-chain technology have been widely recognized and applied in many countries.But as of now,the new capital forms supported by new technology and related industrial types cannot be managed well by current tax systems and management framework,which has led to various risks,for instance,loss of tax revenue,unfairness of tax burden and difficulty in management on tax resources.Great attention from the world has paid to such problems.This paper aims at analyzing the effects of crypto-assets on the current tax management system in the evolution of technological innovation and tax system change,and summarizing current tax policies and management framework in different countries.Then,the paper reviews the consolidated reporting standards and framework for crypto-assets carried out by OECD and prospects for the future reforms.