作者：
弗洛里安·威默 (Florian Wimmer)，首席执行官
Max Bernt 博士，首席法务官
将会发生什么变化？
在美国，不仅个人有义务向国家税务机关披露税务相关信息，VASP/CASP也必须报告具体的交易数据。类似的“制衡”系统（即税务机关不仅从个人那里接收信息以进行税务核查，还从他们使用的 VASP/CASP 接收信息），现在不仅在经济合作组织的框架内也将引入。合作与发展（OECD），也包括欧盟（EU）。
因此，在这些组织的成员国（及以外）运营的 CASP 将面临与实施这些税务相关报告要求相关的重大挑战。尽管监管和严厉制裁可能仍落后于这方面的技术发展，但它们肯定会到来。因此，及时的准备和合适的解决方案的存在可以避免以后的许多麻烦，不仅对 CASP 的客户而且对他们自己来说，特别是在可能的法律审查和相关处罚方面，例如撤销基本许可证或高额罚款。
我们已经看到上述关于反洗钱的情况，不遵守规定的公司必须支付巨额罚款，或者被限制甚至吊销执照。就在最近，加密货币交易所 Bittrex 因违反反洗钱法和针对特定国家的制裁而被美国财政部处以2900 万美元罚款。另一个例子是英国金融科技 ePayments， 由于反洗钱规定，该公司不得不于 2020 年关闭该业务。
接下来是紧密相连的打击税务欺诈的斗争。
谁受到影响？
在欧盟，加密货币领域的任何服务提供商都需要仔细研究的基本法律框架是加密资产市场法规（MiCA），该框架于 2022 年 6 月底通过。MiCA 的一个关键方面是它非常广泛地定义了“加密资产服务提供商”这一术语。具体来说，MiCA适用于以专业方式向第三方提供一项或多项加密资产服务的任何法人或其他企业。此类“加密资产服务”可能是：
- 代表第三方保管和管理加密资产；
- 加密资产交易平台的运营；
- 将加密资产兑换为资金（即纸币和硬币、圣经货币或电子货币）；
- 加密资产与其他加密资产的交换；
- 代表第三方执行加密资产订单；
- 放置加密资产；
- 代表第三方提供加密资产转让服务；
- 代表第三方接收和传输加密资产订单；
- 提供有关加密资产的建议；或者
- 提供加密资产的投资组合管理。
因此，加密货币领域的每个服务提供商都应该质疑其是否提供上述任何服务，并因此受到 MiCA 规定的义务的约束。
虽然基于上述 CASP MiCA 定义的综合法规已与资金转移法规 ( TFR ) 一起采用，但欧盟目前还在谈判以下法律法案：
- 在反洗钱领域，第六号反洗钱指令 (6AMLD)、新的反洗钱条例 (AMLR) 以及新的欧洲反洗钱管理局 (AMLA) 的设立正在制定中 ，并且
- 在税务领域， DAC8 （行政合作指令）预计将于 2022 年第四季度最终确定，对 CASP 施加全面的税务报告义务。
由于反洗钱法规众多且突出，后者经常被忽视。然而，CASP 的纳税申报义务也值得特别关注，因为有一件事总是确定的：到了年底，税务机关就会敲门。
CASP 将面临哪些报告要求？
即使近年来一些 CASP 可能会暂时搁置加密货币税，但这种情况即将改变。其中，经合组织即将在通用加密资产报告框架（CARF）下执行具体的报告规则，以 阻止全球范围内的逃税者。CARF不仅影响OECD的38个成员国，包括欧盟、美国、英国、瑞士、澳大利亚、加拿大、墨西哥、以色列、日本、韩国等所有成员国，还影响G20成员国及其他 国家 。已实施 通用报告标准。
然而，应该强调的是，CARF 规定的规则并不直接适用，而是旨在作为区域和多边协议以及各个国家实施法的基础。在这方面，CARF还将为 欧洲即将推出的DAC8提供一定的最低标准。因此，为了更详细地了解欧盟即将出台的报告要求，让我们仔细看看下面CARF的关键条款。
应报告服务提供商
根据 CARF，“任何个人或实体，作为企业，为客户或代表客户提供实现加密货币-法定货币或加密货币-加密货币交易的服务，包括作为此类交易的交易对手或中介，或通过提供交易平台”应被视为应报告的 CASP。这个相当实用的定义不仅涵盖交易所，还涵盖其他中介机构，例如加密货币经纪人、加密货币交易商和加密货币 ATM 运营商，以及某些去中心化交易所。此类中介机构有望能够最好、最全面地获取相关加密资产的价值和相应的交易。此外，这些 CASP 也属于 金融行动特别工作组的义务实体 （即虚拟资产服务提供商）的范围。因此，他们中的许多人已经被要求收集和审查客户的文档，包括基于 AML/KYC 文档。
报告要求
除了上述《反洗钱法》规定的要求（要求服务提供商向相关政府机构报告姓名、地址和居住管辖区等用户数据外），CASP 现在还必须报告以下内容的税务相关数据：各种类型的交易，包括：
- 加密资产和法定货币之间的交换（即买入/卖出）；
- 一种或多种形式的加密资产之间的交换（即交易）；
- 加密资产的转移（即离开平台的交易）；和
- 高额零售支付交易（即超过 50,000 美元的商品或服务付款）。
此类交易应按加密资产类型并区分出境和入境交易每年汇总报告。为了提高税务机关报告数据的可用性，应进一步区分加密货币与加密货币交易。对于加密货币-法定交易，支付或收到的法定金额报告为收购金额或总收益。对于加密货币交易，建议必须以法定货币报告加密资产的价值（收购时）和总收益（处置时）。此外，CASP 还应按转账类型（例如空投、质押所得收入或贷款）对转账进行分类，至少在他们了解此类信息的情况下。
对于向不隶属于报告 CASP 或金融机构的钱包进行的转账，CARF 要求 CASP 报告其向此类钱包进行的加密资产转账的单位数量以及总价值。因此，尽管 CARF 一般不适用于单纯的点对点交易，但它应涵盖某些进出自托管钱包的交易。
对加密货币税收的影响
在欧盟内部，CARF 应通过即将出台的 DAC8 （行政合作指令）比照实施，该指令将 在所有 27 个成员国引入类似的最低报告标准。结合资金转移法规（TFR）和公开的区块链数据，在许多情况下，积累的信息应该能够公开任何应税个人和实体的确切交易历史。有了如此多的数据，我们就可以采取第一步，将纳税申报义务从个人身上分离出来，并将其转交给 CASP。像奥地利这样积极主动的国家已经制定了具体的税法，要求加密货币交易所预扣税款，就像银行、股票交易和储蓄账户几十年来的做法一样。
如何遵守日益严格的纳税申报义务？
从实际角度来看，不断增加的反洗钱和税务报告义务对许多 CASP 来说将是一个重大挑战。由于欧盟的全面法规，我们已经看到一些 CASP 考虑在欧盟之外设立以避免这些义务。然而，这也不是解决方案，因为离开欧盟会带来许多限制，不仅对于在欧盟市场运营的企业，而且对于在欧盟市场运营的企业也同样如此。因此，问题是 CASP 如何处理日益全面的报告义务。
总的来说，这方面主要有以下三种选择：
1) CASP 尝试独立解决其报告义务并创建相应的内部资源，或者
2) CASP 寻求外部建议，然后开始构建内部解决方案（通常伴随持续的外部监控），或者
3) CASP 决定将这些任务外包给第三方提供商。
这些选项中的每一个都具有一定的优点和缺点，在大多数情况下，决策将主要取决于 CASP 已有的规模以及可用的预算。
就外包给欧盟第三方提供商而言，已经有一些提供反洗钱相关服务的提供商（例如 KYC 或交易监控），但在加密货币税收方面几乎没有。这主要是因为几乎没有任何税务解决方案提供商能够满足某些法律要求。一方面，这涉及数据保护，这 在欧盟尤其严格。另一方面， 每个欧盟成员国适用不同的税法，因此可能需要额外的税务相关信息。
为什么 CASP 还应该关心客户的税务问题？
最终，大多数服务提供商都希望为其现有和潜在客户提供整体解决方案。这可以包括无缝的法币进出、广泛的资产以及各种投资产品，例如指数、股权、贷款、杠杆等。然而，虽然此类创收功能大多是优先考虑的事项，但至关重要的是不要忽视客户的需求，特别是在税务合规方面。
毕竟，服务提供商本身越来越需要承担全面的税务报告义务，而他们的客户必须确定并提供有关税务相关交易的准确信息才能合法合规。事实上，CARF 和 DAC8 报告义务的目标之一是为税务机关提供更大的可用于税务审计的数据池，如下图所示：
然而，一个人必须现实一点。为客户提供适当且准确的加密货币税务管理会遇到许多障碍，主要是如果您为跨境市场提供服务并独自面临这一挑战。各国的税收制度通常存在很大差异，出于税收目的，对各种交易类型（例如交易、质押奖励、费用、空投）和资产类别（例如稳定币、资产参考代币、NFT、衍生品）进行不同的 处理。将所有这些变量乘以计算每笔交易损益的需要，您就会发现自己面临着一个棘手的结需要解开。
因此，理论上听起来简单的事情在实践中很快就会变得复杂。如果客户进行多次交易，他们很快就会达到使用 Excel 工作表等简单工具管理的极限。此外还有特定国家的税收计算规则和报告表格的问题。然而，已经有一些解决方案。事实上，CASP 可以为客户履行纳税义务提供不同级别的支持，以下按其有用性顺序列出：
- 特定国家的税务报告，其中包含根据最新法规计算的应税收益和预先填写的报告表格；
- 按类别划分的损益汇总（例如，价值增值、质押奖励、保证金利润）；
- 用于数据提取的API（连接到第三方税务软件）；或者
- 以 CSV 格式导出其交易历史记录（以导入第三方税务软件）。
最晚随着 CARF 或 DAC8 的报告要求的实施，对于任何 CASP 来说，拥有上述前两个选项之一将非常有用，特别是因为向税务机关报告的义务无论如何都需要如此级别的信息。事实上，提供这些结果的即插即用解决方案已经可用。然而，我们发现较大的 CASP 最近变得更倾向于在自己的平台上提供此类信息，以避免与第三方共享客户及其宝贵的财务数据。
尽管如此，市场上大多数第三方加密货币税务提供商的商业模式多年来一直保持不变。用户仍然需要访问这些外部平台并共享他们的信息以创建稍微合规的税务报告。事实上，Blockpit 是欧洲第一家提供 与 CASP 平台直接集成的税务解决方案的基础设施提供商。这可以通过即插即用 API 来完成，该 API 根据其各自的技术要求集成到相应的 CASP 中。这些服务所需的基本构建块是：
1）Blockpit独特的服务器结构，不依赖第三方云服务，并持续根据GDPR和其他相关数据保护法律进行审核，
2）广泛的资产数据库，不仅包括“传统”加密资产，还包括衍生品、资产支持代币、NFT等，以及
3）按时间顺序排列的定价数据库和不同司法管辖区具体税收处理的算法。
这样，即使那些没有必要的内部资源或根本不想自己不断处理税收负担的 CASP，也可以为其用户提供全面且合法合规的解决方案。通过这种方式，自动化税务管理系统（例如 Blockpit提供的系统）不仅可以帮助 CASP 遵守即将出台的税务法规，还可以显着改善用户的体验。
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