The recent fiscal measures introduced by the UK have sparked global attention on the evolution of the taxation landscape for cryptocurrencies, with countries around the world working to address the complexities of regulating digital assets. While the UK's 2025 budget unveiled major tax reforms targeting high-value properties and the threshold for national insurance contributions, the broader international context indicates that countries are increasingly reaching consensus on the need to establish standardized cryptocurrency reporting frameworks. South Korea's repeated delays in implementing its cryptocurrency tax law and Switzerland's postponement of adopting the OECD Crypto Asset Reporting Framework (CARF) both underscore this shift, highlighting the challenges that governments face in defining and enforcing virtual asset taxation.
例如韩国
已将加密货币税的实施时间推迟至2027年1月。这是政府第四次提出这项要求，理由是结构性问题尚未解决，例如空投、挖矿和质押等应税事件的定义不明确。政府还 加入 CARF这是一项旨在从2027年开始在48个国家之间共享加密货币交易数据的多边协议，但分析人士警告说，国内监管漏洞——特别是针对离岸交易的监管漏洞——仍然是有效执行的关键障碍。同样，瑞士 已将 CARF 实施推迟至 2027 年。理由是需要进一步商讨数据共享合作伙伴和合规调整事宜。这些延误反映出全球范围内在监管严格性和加密货币市场动态特性之间寻求平衡的困境。