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| Title: | 加密資產會計處理與稅務議題之研究
Research on accounting and tax issues of crypto assets |
| Authors: | 吳東霖
Wu, Tung-Lin |
| Contributors: | 許崇源
Hsu, Chung-Yuan
吳東霖
Wu, Tung-Lin |
| Keywords: | 加密貨幣
加密資產
會計處理
所得稅
Cryptocurrency
Crypto Assets
Accounting
Income Tax |
| Date: | 2024 |
| Issue Date: | 2024-03-01 14:00:17 (UTC+8) |
| Abstract: | 本文旨在探討加密資產會計與稅務議題，首先整理各權威機關目前對於加密技術的定義及區分明確定義了加密資產後討論會計與稅務議題，會計與稅法間關係密不可分，瞭解IASB與FASB對於加密資產的會計處理，並提出現行準則針對加密資產會計處理上的看法，瞭解加密資產如何辨認在財務報表上衡量、表達，會計上對於收入費用價值衡量以及帳務憑證留存都能提供所得稅基如何計算的幫助。
在進一步討論加密資產的功能性分類，由於加密資產不斷創新和發行方提供多種服務，導致在稅務上難以進行特徵化，在體現加密資產經濟實質的情況下，僅將加密資產視為財產稍嫌不足。選取鄰近國家及歐美先進資本市場的稅法對加密資產的所得稅處理方式，本文提出我國加密資產稅務處理能夠借鏡的地方。
最後藉由研究所觀察到的結果，提出對我國因應加密資產議題的會計與稅務政策建議及改善。
This article aims to explore accounting and tax issues related to crypto assets. Firstly, it organizes the current definitions and distinctions of crypto technology by authority. After clearly defining crypto assets, it discusses accounting and tax issues. The relationship between accounting and tax laws is inseparable, and understanding the accounting treatment of crypto assets by IASB and FASB is crucial. The article also presents the current views on the accounting treatment of crypto assets, how crypto assets are recognized, measured, and disclosure in financial statements. Accounting considerations such as revenue and expense valuation, as well as the retention of accounting records, can assistance in calculating income tax bases.
Further discussion includes the functional classification of crypto assets. Due to constant innovation and the provision of various services by issuers, it is challenging to characterize cryptographic assets for tax purposes. Merely considering crypto assets as property may fall short in reflecting the economic substance of crypto assets. The article selects neighboring countries and advanced capital markets in Europe and America to examine their income tax treatment of crypto assets, proposing areas where our country's tax treatment of crypto assets can draw inspiration.
Finally, based on the observed results of the study, the article suggests accounting and tax policy recommendations and improvements for our country to address crypto asset issues. |
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BIS. (2018), Annual Economic Report Cryptocurrencies: Looking Beyond the Hype.
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Eidgenössische Steuerverwaltung ESTV. (2023), Kryptowährung. Stand der Gesetzgebung.
Financial Accounting Standards Board. (2023), Accounting for and Disclosure of Crypto Assets.
Financial Consumer Agency of Canada. Crypto assets.
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Financial Stability Board. (2018), Crypto-asset markets Potential channels for future financial stability implications.
FINMA (2018), FINMA publishes ICO guidelines.
Finn Brunton. (2021), Digital Cash: The Unknown History of Anarchists, Utopians, and Technologists Who Created Cryptocurrency.新北市：遠足文化。
Gian Volpicelli. (2021), Cryptocurrency How Digital Money Could Transform Finance.新北市：遠足文化。
Group of twenty. (2023), G20 Note on the Macrofinancial implications of crypto assets.
HMRC internal manual Crypto assets Manual. Available at : Cryptoassets Manual - HMRC internal manual - GOV.UK (www.gov.uk) Accessed at: September 1 2023.
Hong Kong Inland Revenue Department 2022-2023. Available at : BriefGuide20222023 (ird.gov.hk) Accessed at: September 1 2023.
Hong Kong Monetary Authority Central Bank Digital Currency (CBDC)
Available at : https://www.hkma.gov.hk/chi/key-functions/international-financial-centre/fintech/research-and-applications/central-bank-digital-currency/Accessed at: November 3 2023
Hong Kong Monetary Authority Central Bank Digital Currency. (2021), Joint research on multiple central bank digital currency (CBDC) shows potential for speeding up cross-border payments and reducing costs
Available at : https://www.hkma.gov.hk/eng/news-and-media/press-releases/2021/09/20210928-3/ Accessed at: November 4 2023
IMF. (2016), Virtual Currencies and Beyond: Initial Considerations, IMF Staff Discussion Notes
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International Accounting Standards Board. (2019), Holdings of Cryptocurrencies.
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Coinmarketcap. Available at: https://coinmarketcap.com/zh-tw/ Accessed at: January 16
EEA members are listed below. Available at: https://entethalliance.org/eea-members/ Accessed at: September 23 2023
How Ethereum became the platform of choice for ICO’d digital assets. Available at:https://techcrunch.com/2017/06/08/how-ethereum-became-the-platform-of-choice-for-icod-digital-assets/ Accessed at: September 24 2023
Initial Coin Offering (ICO): Coin Launch Defined, with Examples. Available at : https://www.investopedia.com/terms/i/initial-coin-offering-ico.asp Accessed at: November 3 2023
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Web 3.0、區塊鏈、比特幣，到底是什麼？Available at : https://crossing.cw.com.tw/article/16118 Accessed at: November 15 2023
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加密貨幣錢包是什麼？加密貨幣如何存放才安全？Available at : https://www.zombit.info/what-is-cryptocurrency-wallet/ Accessed at: November 15 2023
什麼是SAFT? 2022. Available at : https://alicia.twlc.com.tw/articles.php?pa=getItem&news_id=62 Accessed at: November 3 2023
從不同角度看，比特幣網路距離 Visa、萬事達卡還有多遠？ Available at:https://www.blocktempo.com/when-might-the-bitcoin-network-process-volumes-like-mastercard-visa/ Accessed at: September 23 2023
未必有用的區塊鏈知識：哈希函數 Hash Function. Available at: https://vocus.cc/article/63ece239fd8978000176aaf7 Accessed at: September 23 2023 |
| Description: | 碩士
國立政治大學
會計學系
110353115 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0110353115 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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| 311501.pdf | | 1542Kb | Adobe PDF | 3 | View/Open |
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