1. Introduction Tax residents refer to individuals or entities who reside in a country (or hold its citizenship), enjoy civil rights and obligations under the law, and are subject to the jurisdiction of that c…
目前各国尚未对加密货币的属性达成统一的定义。大部分国家如美国、加拿大、新西兰等，在税务类别上将加密货币视为财产——在所得环节征收所得税，交易收入环节征收资本利得税。少部分国家仅在所得环节征收所得税，不涉及增值税或资本利得税。极少部分国家如澳大利亚等将加密货币视为虚拟商品，在流转环节征收增值税（VAT)。本文主要详列了对加密货币课征所得税的国家或地区。 获取加密货币的方式一般有如下几种： 1．通过经营挖矿业务、质押奖…
加密货币本身具备经济价值、使用价值和交换价值，也能够在过去和未来带来和创造经济价值，因此大部分国家在税务类别上会将其认定为财产，并归入无形资产的类别，置于转让、交易或投资的相关课税规则。除了在所得环节征收所得税之外，也会对交易环节中产生的收入课征资本利得税。 下表为对加密货币课征资本利得税的国家或地区。 大洲 | 国家 | 对加密货币征收资本利得税情况 亚洲 | 中国香港 | 香港没有资本利得税，无需为买卖金融投资…
Cryptocurrency trading may involve not only income taxes but also turnover taxes. This article will analyze the current and future taxation of cryptocurrencies from the perspective of turnover taxes, aiming to…
NFT (Non-Fungible Token) is a token that represents digital ownership using blockchain technology. NFTs can be associated with various virtual or digital assets such as images, artwork, videos, music, game ite…
TaxDAO is now releasing a series of articles focusing on the site selection and operational strategies for multinational companies with a primary business in cryptocurrency assets. This article is the first in…
Japan and South Korea, as representative advanced economies in the Asian region, have different attitudes and policies towards cryptocurrencies. I. Cryptocurrency Status in Japan and South Korea In Japan, cryp…
I. The General Taxation System in India Tax collection in India is primarily concentrated between the federal central government and the states, with a small portion of tax collection authority at the local mu…
1 I. Major Tax Types and Rates in Thailand Corporate Income Tax: All companies with juristic personality in Thailand are required to pay taxes according to the law, with a tax rate of 30% on net profits, paid…
On June 30, 2021, the Finance and Expenditure Committee of the New Zealand House of Representatives launched an inquiry into the crypto asset industry. The investigation examined the process by which crypto as…
