从阿联酋的零税到美国的高税率，不同的加密货币税收政策塑造了投资策略

Blockpit 和 Coincub 的一份研究报告显示，全球范围内的加密货币税收格局差异很大。

A recent study by Blockpit and Coincub has highlighted the varying approaches to crypto taxation around the world, ranging from zero taxes in the United Arab Emirates to high rates in the United States.

Blockpit 和 Coincub 最近的一项研究强调了世界各地对加密货币征税的不同方法，从阿拉伯联合酋长国的零税到美国的高税率。

The report reveals that the UAE remains an attractive destination for crypto investors thanks to its absence of personal income or capital gains tax on cryptocurrency gains for individuals. Switzerland also offers favorable conditions, with zero personal income and capital gains tax on crypto gains.

该报告显示，由于阿联酋不对个人加密货币收益征收个人所得税或资本利得税，因此对于加密货币投资者来说仍然是一个有吸引力的目的地。瑞士还提供有利的条件，对加密货币收益实行零个人所得税和资本利得税。

In Europe, the landscape is more diverse. Some countries, such as Denmark, impose high personal crypto tax rates, with up to 53% of long-term and short-term capital gains from crypto being taxed by the local watchdog. Others, however, provide more favorable conditions for long-term holdings.

在欧洲，情况更加多样化。丹麦等一些国家对个人加密货币征收很高的税率，当地监管机构对来自加密货币的长期和短期资本收益征税高达 53%。然而，其他的则为长期持有提供了更有利的条件。

According to the report, many European countries levy relatively high taxes on crypto gains on average, but the old continent “has the most tax breaks for long-term hodling your Bitcoin.”

该报告称，许多欧洲国家平均对加密收益征收相对较高的税收，但旧大陆“对长期持有比特币的税收减免最多”。

The United States, on the other hand, has the highest total gains and average tax rates of 17.5% (long-term) and 23.5% (short-term), which could potentially bring in tax revenues of approximately $1.87 billion, according to the analysts. They caution that such high taxation could “discourage investment,” ultimately pushing crypto activities underground or leading investors to relocate to more tax-friendly jurisdictions.

另一方面，美国的总收益和平均税率最高，分别为 17.5%（长期）和 23.5%（短期），可能带来约 18.7 亿美元的税收收入。分析师。他们警告说，如此高的税收可能会“阻碍投资”，最终将加密货币活动推向地下，或导致投资者迁移到税收更加友好的司法管辖区。

“Nations like Vietnam, Turkey, and Argentina might prioritize attracting crypto investment, fostering technological innovation, and providing alternatives to unstable local currencies over immediate tax collection,” Blockpit noted.

Blockpit 指出：“越南、土耳其和阿根廷等国家可能会优先考虑吸引加密货币投资、促进技术创新以及提供不稳定的当地货币的替代品，而不是立即征税。”

Finally, the report anticipates significant changes in the global approach to crypto taxation starting in 2025. These changes will be driven by international initiatives such as the Crypto-Asset Reporting Framework and the Tax Administration for the Reporting of Crypto-Asset Activities.

最后，该报告预计从 2025 年开始，全球加密货币税收方法将发生重大变化。这些变化将由加密资产报告框架和加密资产活动报告税务管理等国际举措推动。

Developed by the Organization for Economic Co-operation and Development, CARF aims to enhance tax transparency and combat tax evasion by creating a global framework for reporting crypto transactions. Meanwhile, TARKA facilitates cooperation among tax authorities in the 48 participating countries.

CARF 由经济合作与发展组织开发，旨在通过创建报告加密交易的全球框架来提高税收透明度并打击逃税。同时，TARKA 促进了 48 个参与国税务机关之间的合作。