加密貨幣稅收大幅下降：產業衰退的症狀還是逃稅升級？

法國最新的報稅表顯示，申報的加密貨幣資本利得大幅下降。 2023 年，只有 10,000 名納稅人報告了加密資產銷售情況，導致與加密貨幣相關的稅收急劇下降。這一下降反映了 2022 年加密貨幣市場的波動，虛擬貨幣交易崩潰，比特幣價值大幅下跌。

Cryptocurrency Tax Revenue Plummets: Indictment of a Declining Industry or an Escalating Tax Evasion Epidemic?

加密貨幣稅收大幅下降：控訴產業衰退還是逃稅現像不斷升級？

A recent tax declaration has yielded a startling revelation: the French cryptocurrency market is experiencing a precipitous decline, evidenced by a significant drop in declared cryptocurrency capital gains. According to a report by BFMTV, only 10,000 taxpayers reported cryptocurrency disposals for 2023, resulting in a substantial decrease in cryptocurrency-related tax revenue.

最近的一份稅務申報帶來了令人震驚的啟示：法國加密貨幣市場正在經歷急劇下滑，申報的加密貨幣資本收益大幅下降就證明了這一點。根據 BFMTV 報告，2023 年只有 10,000 名納稅人報告了加密貨幣處置情況，導致與加密貨幣相關的稅收大幅減少。

Sharp Decline in Declarations

申報數量急劇下降

The 2023 tax returns paint a stark picture of the cryptocurrency landscape, with taxpayers declaring a mere 213 million euros in net capital gains from these digital assets. This figure comprises 245 million euros in gains and 32 million euros in losses, representing a stark contrast to 2022, when 20,000 taxpayers declared net capital gains of 400 million euros.

2023 年的報稅表描繪了加密貨幣前景的嚴峻景象，納稅人申報的這些數位資產的淨資本收益僅為 2.13 億歐元。這一數字包括2.45億歐元的收益和3,200萬歐元的損失，與2022年形成鮮明對比，當時2萬名納稅人申報的淨資本收益為4億歐元。

Diminishing Tax Revenues

稅收減少

The dwindling declarations have had an immediate impact on tax revenues. After applying the flat tax of 30% on cryptocurrency gains, the tax authorities collected approximately 63.9 million euros in cryptocurrency-related taxes. This figure, which has taken a steep downturn compared to the previous year, can be attributed to the extreme volatility that plagued the cryptocurrency market in 2022, marked by the collapse of major exchanges and a significant decline in Bitcoin's value.

申報數量的減少對稅收收入產生了直接影響。在加密貨幣收益徵收 30% 的統一稅後，稅務機關徵收了約 6,390 萬歐元的加密貨幣相關稅款。這一數字與前一年相比大幅下滑，可歸因於2022年困擾加密貨幣市場的極端波動，主要交易所倒閉和比特幣價值大幅下跌。

Industry Remains Buoyant

工業依然活躍

Despite these market turbulences, the cryptocurrency industry remains active in France, with a 2024 KPMG study indicating that 12% of French citizens possess crypto-assets. It is important to note that declaring cryptocurrency disposals remains a legal obligation for taxpayers. In France, all sales of these assets for fiat currency or services must be reported to tax authorities. However, exchanges of cryptocurrencies for other cryptocurrencies are not subject to reporting requirements.

儘管存在這些市場動盪，加密貨幣產業在法國仍然活躍，畢馬威 2024 年的一項研究表明，12% 的法國公民擁有加密資產。值得注意的是，申報加密貨幣處置仍然是納稅人的法律義務。在法國，所有以法定貨幣或服務出售這些資產的行為都必須向稅務機關報告。但是，加密貨幣與其他加密貨幣的交換不受報告要求的約束。

The Looming Threat of Tax Evasion

迫在眉睫的逃稅威脅

While the official figures paint a dismal picture, a darker reality lurks beneath the surface—the rampant tax evasion that plagues the cryptocurrency sector. Chainalysis estimates that in 2021, French citizens earned over 4 billion dollars, or approximately 3.7 billion euros, from cryptocurrencies. Pierre Morizot, CEO of Waltio, a company specializing in tax compliance, estimates that this tax evasion has deprived the government of 1.2 billion euros in potential revenue.

雖然官方數據描繪了一幅慘淡的景象，但表面之下潛藏著一個更黑暗的現實——困擾加密貨幣產業的猖獗逃稅行為。 Chainaanalysis 估計，2021 年，法國公民從加密貨幣中賺取了超過 40 億美元（約 37 億歐元）。專門從事稅務合規的公司 Waltio 的執行長 Pierre Morizo​​ 估計，這種逃稅行為使政府損失了 12 億歐元的潛在收入。

A Call for Scrutiny

呼籲審查

In light of these revelations, questions arise as to whether the cryptocurrency market is in decline or if taxpayers are increasingly seeking ways to avoid paying their fair share of taxes. The government must take immediate action to regulate this burgeoning sector and address the growing issue of tax evasion. The consequences of inaction are grave, as the state is deprived of much-needed revenue that could be used to fund essential public services.

鑑於這些揭露，人們開始質疑加密貨幣市場是否正在衰退，或者納稅人是否越來越多地尋求避免繳納公平份額稅款的方法。政府必須立即採取行動監管這個新興產業並解決日益嚴重的逃稅問題。不採取行動的後果是嚴重的，因為國家被剝奪了急需的可用於資助基本公共服務的收入。

Consequences for the Future

對未來的影響

The ongoing decline in cryptocurrency tax declarations and the rampant tax evasion within the sector raise serious concerns about the industry's sustainability and the integrity of the French tax system. The government must act swiftly and decisively to address these issues, implementing measures to curb tax evasion and ensure that all taxpayers contribute their fair share to society. Failure to do so will undermine the legitimacy of the tax system and contribute to a culture of impunity among those engaging in cryptocurrency transactions.

加密貨幣納稅申報的持續下降和該行業內猖獗的逃稅引發了對該行業可持續性和法國稅收制度完整性的嚴重擔憂。政府必須迅速果斷地採取行動解決這些問題，採取措施遏制逃稅，確保所有納稅人為社會做出公平的貢獻。如果不這樣做，就會破壞稅收制度的合法性，並助長加密貨幣交易者有罪不罰的文化。

Conclusion

結論

The recent cryptocurrency tax declaration has exposed a worrying trend within the industry. While the decline in declared capital gains may suggest a contraction of the market, the alarming disparity between official figures and estimated earnings points to a widespread problem of tax evasion. The government must take immediate and comprehensive action to address this issue, safeguarding the integrity of the tax system and ensuring that all citizens contribute their fair share to the common good. The future of the cryptocurrency industry in France hinges on the government's ability to effectively regulate the sector and combat tax evasion, ensuring that the benefits of this emerging asset class are equitably shared by all.

最近的加密貨幣稅務申報暴露了行業內令人擔憂的趨勢。雖然申報資本利得的下降可能表明市場萎縮，但官方數據與預期收益之間令人震驚的差距表明普遍存在逃稅問題。政府必須立即採取全面行動解決這個問題，維護稅收制度的完整性，並確保所有公民為共同利益做出公平的貢獻。法國加密貨幣產業的未來取決於政府有效監管該產業和打擊逃稅的能力，確保所有人公平分享這個新興資產類別的利益。