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普华永道(PwC):2026年全球加密货币税务报告(中译版)(291页).pdf

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1、February 2026PwC AnnualGlobal Crypto Tax Report 2026PwCPwCContent2PwC Annual Global Crypto Tax Report 2026Key Contributors/Opening Statement01Worldwide crypto tax summaries020306PwCPwCKey Contributors/Opening Statement3PwC Annual Global Crypto Tax Report 2026|Crypto Asset Reporting Framework PwCKey

2、contributors4Peter Brewin(Editor)Tax PartnerPwC Hong Kong+852 2289 Graham RobinsonTax PartnerPwC UK+44(0)7725 Elizabeth StoneGlobal Financial Services Tax LeaderPwC UK+44 7725 070068EJasper van SchijndelTax PartnerPwC Netherlands+31 6 30725425JDaniel DzenkowskiTax DirectorPwC UK+44(0)207 804 Tommy H

3、uiTax Senior ManagerPwC Hong Kong+852 2289 Mazhar WaniTax PartnerPwC US+1(415)515 PwC Annual Global Crypto Tax Report 2026|Crypto Asset Reporting Framework PwCOpening statement5Whats in store?Peter BrewinPartnerOur annual publication of the Global Crypto Tax Report arrives at a pivotal moment in the

4、 development of the crypto ecosystem.The industry is increasingly regulated,which has driven huge changes in the business models of those operating in the sector and is resulting in convergence between the crypto sector and traditional financial services.Tax transparency in crypto has also been a ke

5、y theme,with the introduction of the OECDs Crypto Asset Tax Reporting Framework,which is now live in many jurisdictions.This years report,with information updated as of 1 October 2025,explores developments across jurisdictions,offering insights into all aspects of crypto-assets.The editorial team wo

6、uld like to thank the EMEA Tax,Legal and Workforce Knowledge Management team and each of our contributing network firms for their support in sharing the latest updates in their territories.The market and regulations on tax and crypto are fast moving and constantly in motion.As you navigate your comp

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1. **报告背景**:PwC发布2026年全球加密货币税务报告,内容更新至2025年10月1日,涵盖全球多国加密资产税务政策。 2. **核心趋势**:行业监管趋严,加密与传统金融融合,税务透明度提升(如OECD加密资产税务报告框架CARF实施)。 3. **各国政策**: - **亚美尼亚**:2025年6月修订税法,加密资产处置纳入企业所得税(18%)和个人所得税,NFT等非同质化代币享1%优惠税率。 - **澳大利亚**:加密视为财产,资本利得税(CGT)适用,企业或个人按边际税率纳税;NFT销售需缴纳GST。 - **加拿大**:拟于2026年实施CARF框架,加密资产报告义务启动。 4. **合规要求**:多国要求交易所等平台提交年度交易报告(如智利2026年起按CARF标准申报)。
**加密税新规?** **NFT如何缴税?** **全球加密税差异?**
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