加密货币税收大幅下降：行业衰退的症状还是逃税升级？

法国最新的纳税申报表显示，申报的加密货币资本收益大幅下降。 2023 年，只有 10,000 名纳税人报告了加密资产销售情况，导致与加密货币相关的税收急剧下降。这一下降反映了 2022 年加密货币市场的波动，虚拟货币交易崩溃，比特币价值大幅下跌。

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

加密货币税收大幅下降：控诉行业衰退还是逃税现象不断升级？

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.

最近的一份税务申报带来了令人震惊的启示：法国加密货币市场正在经历急剧下滑，申报的加密货币资本收益大幅下降就证明了这一点。据 BFMTV 报道，2023 年只有 10,000 名纳税人报告了加密货币处置情况，导致与加密货币相关的税收大幅减少。

Sharp Decline in Declarations

申报数量急剧下降

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 年的纳税申报表描绘了加密货币前景的严峻景象，纳税人申报的这些数字资产的净资本收益仅为 2.13 亿欧元。这一数字包括2.45亿欧元的收益和3200万欧元的损失，与2022年形成鲜明对比，当时2万名纳税人申报的净资本收益为4亿欧元。

Diminishing Tax Revenues

税收收入减少

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.

申报数量的减少对税收收入产生了直接影响。对加密货币收益征收 30% 的统一税后，税务机关征收了约 6390 万欧元的加密货币相关税款。这一数字与前一年相比大幅下滑，可以归因于2022年困扰加密货币市场的极端波动，主要交易所倒闭和比特币价值大幅下跌。

Industry Remains Buoyant

工业依然活跃

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.

尽管存在这些市场动荡，加密货币行业在法国仍然活跃，毕马威 2024 年的一项研究表明，12% 的法国公民拥有加密资产。值得注意的是，申报加密货币处置仍然是纳税人的法律义务。在法国，所有以法定货币或服务出售这些资产的行为都必须向税务机关报告。但是，加密货币与其他加密货币的交换不受报告要求的约束。

The Looming Threat of Tax Evasion

迫在眉睫的逃税威胁

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.

虽然官方数据描绘了一幅惨淡的景象，但表面之下潜藏着一个更黑暗的现实——困扰加密货币行业的猖獗逃税行为。 Chainaanalysis 估计，2021 年，法国公民从加密货币中赚取了超过 40 亿美元（约合 37 亿欧元）。专门从事税务合规的公司 Waltio 的首席执行官皮埃尔·莫里佐 (Pierre Morizo​​t) 估计，这种逃税行为使政府损失了 12 亿欧元的潜在收入。

A Call for Scrutiny

呼吁审查

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.

鉴于这些披露，人们开始质疑加密货币市场是否正在衰退，或者纳税人是否越来越多地寻求避免缴纳公平份额税款的方法。政府必须立即采取行动监管这个新兴行业并解决日益严重的逃税问题。不采取行动的后果是严重的，因为国家被剥夺了急需的可用于资助基本公共服务的收入。

Consequences for the Future

对未来的影响

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.

加密货币纳税申报的持续下降和该行业内猖獗的逃税引发了对该行业可持续性和法国税收制度完整性的严重担忧。政府必须迅速果断地采取行动解决这些问题，采取措施遏制逃税，确保所有纳税人为社会做出公平的贡献。如果不这样做，就会破坏税收制度的合法性，并助长加密货币交易者有罪不罚的文化。

Conclusion

结论

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.

最近的加密货币税收申报暴露了行业内令人担忧的趋势。虽然申报资本利得的下降可能表明市场萎缩，但官方数据与预期收益之间令人震惊的差距表明普遍存在逃税问题。政府必须立即采取全面行动解决这一问题，维护税收制度的完整性，并确保所有公民为共同利益做出公平的贡献。法国加密货币行业的未来取决于政府有效监管该行业和打击逃税的能力，确保所有人公平分享这一新兴资产类别的利益。