政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/150226

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/150226

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/150226

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/150226

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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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:	[Department of Accounting] Theses

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