加密资产税收政策的国际经验及对我国的启示

International Experiences of Crypto Assets Tax Policies and Its Enlightenment to China

近年来,加密资产发展迅猛,在国际汇兑市场、金融支付、艺术投资等领域应用广泛。随着现代信息技术的革新和经济发展模式的转变,作为元宇宙和Web3基础设施的加密资产的重要性日益凸显,但也对传统税收体系产生了较大冲击,越来越多的国家和国际组织不断推出针对加密资产的税收政策,以实现对加密资产的系统化、法治化监管。本文梳理分析了目前部分国家和国际组织针对加密资产出台的较为成熟的税收政策,总结了国际经验,并结合我国国情提出了可能的政策建议。

In recent years, crypto assets have developed rapidly and are widely used in international exchange markets, financial payments, art investments and the others. With the innovation of modern information technology and the change of economic development mode, crypto assets as the infrastructure of metaverse and Web3 have become increasingly important, but also they have a great impact on the traditional taxation system.More and more countries and international organizations have been introducing the tax policies for crypto assets to achieve systematic and legalistic regulation of crypto assets. This paper compares and analyzes the mature tax policies introduced by some countries and international organizations for crypto assets, summarizing the international experience, and proposes some possible policy suggestions by taking into account China’s national conditions.