CARF：新的全球加密资产报告框架

经济合作与发展组织最近推出了加密资产报告框架，这种监管方法被一些人称为 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.

经济合作与发展组织 (OECD) 最近推出了加密资产报告框架 (CARF)，这是一种被一些人比作 CRS 2.0 的监管方法。该框架可以显着扩大政府对全球范围内人们的加密货币（CRFA）活动和持有量的监督。

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.

欧盟 (EU) 最近通过的反洗钱 (AML) 法规也出现了类似的趋势，该法规还提出了广泛的数据要求，引发了人们对隐私和金融自由的担忧。

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 要求报告加密资产服务提供商 (RCASP) 向 48 个参与国家/地区的税务机关提交有关客户加密货币交易的年度报告，包括英国 (UK)、美国 (US) 和欧盟大部分地区。虽然其目的是在全球范围内标准化加密货币的税收透明度，但其广泛的范围引发了有关隐私和加密货币税收合规的未来的问题。

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 的数据经过汇总以评估用户的加密货币持有量，但缺乏计算净收益或损失所需的详细信息。其真正目的是确定风险状况，而不是解释完整的纳税义务。这使得税务机关对个人的加密货币活动有一个简化的看法，这可能不一定反映他们的实际税务状况，可能为不必要的询问和调查铺平道路。

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.

全球合规努力旨在弥补加密货币税务报告中的空白。世界各地的税务机关，包括英国税务海关总署，都面临着与违规行为相关的挑战。最近的估计表明，英国 55-95% 的加密资产持有者不合规，也没有缴纳加密税。

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 试图弥补这一差距。通过要求交易所、钱包提供商和支付处理商报告用户余额和交易的详细信息，CARF 旨在标准化加密货币持有量的报告。例如，如果用户通过像 Kraken 这样的交易所进行交易，该平台现在将与税务机关或用户拥有居住权的任何 CARF 参与国家共享账户详细信息。

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.

根据该提案，交易所和平台将保留通过了解你的客户（KYC）和反洗钱（AML）检查获得的用户的实际位置和家庭地址，以及他们持有的加密资产的详细信息。这些数据的收集和共享引起了人们的担忧，特别是考虑到每年频繁发生的数据泄露事件。

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.

其物理位置和加密资产被不良行为者获取或披露的加密资产持有者遭受个人物理攻击的风险特别高，而收集这些信息（即使是出于合法目的）也会增加这种损害的可能性。

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."

世界各国政府已将 CARF 作为增强合规性的工具，但批评者警告称，它可能会给加密货币用户带来风险和复杂性。 Knightbridge Tax 的 Laura Knight 指出了一个令人不安的悖论：“CARF 将收集数据来评估纳税人不合规的风险，但它只提供了一半的情况。这可能会导致风险概况不准确。基本税率纳税人面临着导航的负担税务复杂性通常为高金融保留，再加上频繁的、多年的、多区块链的交易，尽管如此，对税务合规性的支持却很少，政府优先考虑执法而不是解决零售用户面临的实际挑战，会计师和顾问。”

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.

比特币的去中心化性质对传统的金融跟踪和税收方案提出了挑战。其交易跨越多个层，创建大量需要大量处理的数据点。

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.

一些分析师认为，跟踪大量加密货币交易的复杂性可能会促使政府探索替代报告方法，例如基于财富的税收。根据 CARF，可以使用年度持有数据评估加密货币投资组合的净值，对比特币征收财富税，根据未实现的收益对个人征税。

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.

金融机构向税务机关报告用户数据并不是什么新鲜事。根据通用报告标准（CRS），银行和经纪商长期以来一直报告账户详细信息，以促进传统资产的国际税务合规性。加密资产与这种模式不同：它们通过多个平台和网络流通，交易通常涉及多层交易所、侧链和借贷协议。

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 捕获的广泛数据甚至可能超出税务机关可以有效处理的数据，特别是考虑到抵押贷款的税务处理和复杂的加密交互缺乏既定标准。

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 首席执行官兼联合创始人 Dan Howitt 表示，“CARF 的新报告加密资产服务提供商 (RCASP) 标准对 OECD 的服务提供商（包括交易所、钱包提供商和智能合约开发商）施加了重大义务。与传统的加密资产服务提供商不同，在金融领域，加密货币交易是未经许可的且最终的，如果持有的数据被暴露，用户可能会受到勒索或盗窃而无法追索，因为虽然已建立的交易所具有先进的安全性， RCASP 的范围包括可能缺乏强有力保护的服务，这引发了人们对隐私和资产数据在传输给税务机关之前的安全处理的紧迫担忧。”

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

这种数据收集可能会影响加密货币的去中心化精神。一些行业分析师预计，如果 CARF 势头强劲，担心政府过度干预的比特币用户可能会转向非 KYC 和去中心化