CARF：新的全球加密資產報告框架

經濟合作暨發展組織最近推出了加密資產報告框架，這種監管方法被一些人稱為 CRS 2.0。

The Organization for Economic Co-operation and Development (OECD) recently introduced the Cryptoasset Reporting Framework (CARF), a regulatory approach that some are likening to CRS 2.0. This framework could significantly expand government oversight into people’s cryptocurrency (CRFA) activity and holdings globally.

經濟合作暨發展組織 (OECD) 最近推出了加密資產報告框架 (CARF)，這是一種被一些人比作 CRS 2.0 的監管方法。該框架可顯著擴大政府對全球範圍內人們的加密貨幣（CRFA）活動和持有量的監督。

A similar trend is observed in the European Union's (EU) recently adopted Anti-Money Laundering (AML) Regulation, which also imposes sweeping data requirements that raise concerns over privacy and financial freedoms.

歐盟 (EU) 最近通過的反洗錢 (AML) 法規也出現了類似的趨勢，該法規還提出了廣泛的數據要求，引發了人們對隱私和金融自由的擔憂。

CARF requires Reporting Crypto-Asset Service Providers (RCASPs) to submit annual reports on customers’ crypto transactions to tax authorities in 48 participating countries, including the United Kingdom (UK), United States (US), and much of the EU. While this aims to standardize tax transparency for crypto globally, its wide scope has raised questions about privacy and the future of crypto tax compliance.

CARF 要求報告加密資產服務提供者 (RCASP) 向 48 個參與國家/地區的稅務機關提交有關客戶加密貨幣交易的年度報告，包括英國 (UK)、美國 (US) 和歐盟大部分地區。雖然其目的是在全球範圍內標準化加密貨幣的稅收透明度，但其廣泛的範圍引發了有關隱私和加密貨幣稅收合規的未來的問題。

CARF's data is aggregated to assess users' crypto holdings, but it lacks the detail needed to calculate net gains or losses. Its real purpose is to identify risk profiles, not to account for the complete tax obligations. This leaves tax authorities with a simplified view of individuals' crypto activity, which may not necessarily reflect their actual tax position, potentially paving the way for unwarranted enquiries and investigations.

CARF 的數據經過匯總以評估用戶的加密貨幣持有量，但缺乏計算淨收益或損失所需的詳細資訊。其真正目的是確定風險狀況，而不是解釋完整的稅務義務。這使得稅務機關對個人的加密貨幣活動有一個簡化的看法，這可能不一定反映他們的實際稅務狀況，可能為不必要的詢問和調查鋪平道路。

This global push for compliance targets gaps in crypto tax reporting. Tax authorities worldwide, including HM Revenue & Customs in the UK, face challenges related to non-compliance. Recent estimates suggest that 55-95% of crypto-asset holders in the UK are not compliant and do not file their crypto taxes.

全球合規努力旨在彌補加密貨幣稅務報告的空白。世界各地的稅務機關，包括英國稅務海關總署，都面臨著與違規行為相關的挑戰。最近的估計表明，英國 55-95% 的加密資產持有者不合規，也沒有繳納加密稅。

CARF, however, seeks to address this gap. By mandating that exchanges, wallet providers, and payment processors report details on user balances and transactions, CARF aims to standardize reporting for crypto holdings. For example, if a user transacts through an exchange like Kraken, the platform will now share account details with the tax authorities or any CARF-participating country where the user holds residency.

然而，CARF 致力於彌補這一差距。透過要求交易所、錢包提供者和支付處理商報告用戶餘額和交易的詳細信息，CARF 旨在標準化加密貨幣持有量的報告。例如，如果用戶透過像 Kraken 這樣的交易所進行交易，該平台現在將與稅務機關或用戶擁有居住權的任何 CARF 參與國家共享帳戶詳細資訊。

Under the proposals, exchanges and platforms will hold their users’ physical location and home addresses, obtained through Know Your Customer (KYC) and Anti-Money Laundering (AML) checks, along with details of their crypto asset holdings. The collection and sharing of this data raise concerns, particularly in light of frequent data breaches reported each year.

根據該提案，交易所和平台將保留透過了解你的客戶（KYC）和反洗錢（AML）檢查獲得的用戶的實際位置和家庭地址，以及他們持有的加密資產的詳細資訊。這些數據的收集和共享引起了人們的擔憂，特別是考慮到每年頻繁發生的資料外洩事件。

Crypto asset holders whose physical locations and crypto holdings are obtained by or disclosed to bad actors are at a particularly high risk of personal physical attacks, and the gathering of this information - even for legitimate purposes - increases the likelihood of this harm.

其實體位置和加密資產被不良行為者所取得或揭露的加密資產持有者遭受個人物理攻擊的風險特別高，而收集這些資訊（即使是出於合法目的）也會增加這種損害的可能性。

Governments worldwide have embraced CARF as a tool to enhance compliance, but critics warn it may introduce risks and complexities for crypto users. Laura Knight of Knightbridge Tax points out a troubling paradox: "CARF will collect data to assess taxpayers' risk of non-compliance, but it provides only half the picture. This could lead to inaccurate risk profiles. Basic-rate taxpayers are burdened with navigating tax complexities typically reserved for high finance, compounded by frequent, multi-year, multi-blockchain transactions. Despite this, support for tax compliance is minimal, with governments prioritizing enforcement over addressing practical challenges faced by retail users, accountants, and advisers."

世界各國政府已將 CARF 作為增強合規性的工具，但批評者警告稱，它可能會給加密貨幣用戶帶來風險和複雜性。 Knightbridge Tax 的Laura Knight 指出了一個令人不安的悖論：「CARF 將收集數據來評估納稅人不合規的風險，但它只提供了一半的情況。這可能會導致風險概況不準確。基本稅率納稅人面臨著導航的負擔稅務複雜性通常是為高金融而保留的，再加上頻繁的、多年的、多區塊鏈的交易，儘管如此，對稅務合規性的支持卻很少，政府優先考慮執法而不是解決零售用戶、會計師和顧問面臨的實際挑戰。

Bitcoin’s decentralized nature poses challenges to traditional financial tracking and taxation schemes. Its transactions span multiple layers, creating numerous data points requiring extensive processing.

比特幣的去中心化性質對傳統的金融追蹤和稅收方案提出了挑戰。其交易跨越多個層，創建大量需要大量處理的資料點。

Some analysts argue that the complexity of tracking numerous crypto transactions might prompt governments to explore alternative reporting approaches, such as wealth-based taxation. Under CARF, a wealth tax on bitcoin could be implemented using annual holdings data to assess crypto portfolios’ net value, taxing individuals based on unrealized gains.

一些分析師認為，追蹤大量加密貨幣交易的複雜性可能會促使政府探索替代報告方法，例如基於財富的稅收。根據 CARF，可以使用年度持有數據評估加密貨幣投資組合的淨值，對比特幣徵收財富稅，根據未實現的收益對個人徵稅。

Financial institutions reporting user data to tax authorities is not a new practice. Under the Common Reporting Standard (CRS), banks and brokers have long reported account details, facilitating international tax compliance for traditional assets. Crypto assets diverge from this model: they circulate through multiple platforms and networks, with transactions often involving several layers of exchanges, side chains, and lending protocols.

金融機構向稅務機關報告使用者資料並不是什麼新鮮事。根據通用報告標準（CRS），銀行和經紀商長期以來一直報告帳戶詳細信息，以促進傳統資產的國際稅務合規性。加密資產與這種模式不同：它們透過多個平台和網路流通，交易通常涉及多層交易所、側鍊和借貸協議。

The extensive data CARF captures might exceed even what tax authorities can efficiently process, particularly given the lack of established standards for the tax treatment of collateralized loans and complex crypto interactions.

CARF 捕獲的廣泛數據甚至可能超出稅務機關可以有效處理的數據，特別是考慮到抵押貸款的稅務處理和複雜的加密交互缺乏既定標準。

According to Dan Howitt, CEO and Co-Founder of Recap, "CARF's new Reporting Crypto-Asset Service Providers, or RCASPs, standard imposes significant obligations on service providers across the OECD, including exchanges, wallet providers, and smart contract developers. Unlike traditional finance, crypto transactions are permissionless and final, leaving users vulnerable if holdings data is exposed. Such leaks could lead to extortion or theft with no recourse, as crypto transactions cannot be reversed. While established exchanges have advanced security, RCASP's scope includes services that may lack robust protections, raising urgent concerns about privacy and the secure handling of asset data before transmission to tax authorities."

Recap 執行長兼聯合創辦人Dan Howitt 表示，「CARF 的新報告加密資產服務提供者(RCASP) 標準對OECD 的服務提供者（包括交易所、錢包提供者和智慧合約開發商）施加了重大義務。建立的交易所具有高級安全性，但RCASP 的範圍包括可能的服務。

This data collection may impact crypto’s decentralized ethos. Some industry analysts expect that if CARF gains momentum, bitcoin users concerned about government overreach might migrate to non-KYC and decentralized

這種資料收集可能會影響加密貨幣的去中心化精神。一些產業分析師預計，如果 CARF 勢頭強勁，擔心政府過度幹預的比特幣用戶可能會轉向非 KYC 和去中心化