OECD加密资产税务申报框架CARF正式生效,覆盖48个司法辖区

Odaily星球日报讯 由 经济合作与发展组织(OECD)牵头制定的加密资产申报框架 Crypto-Asset Reporting Framework(CARF)已于 2026 年 1 月 1 日正式生效,首批覆盖 48 个国家和地区。该框架要求加密资产服务提供商(CASPs)向税务机关披露用户交易信息,并提交年度申报报告,涵盖交易、兑换及资产转移等行为,以推动全球税务透明度并加强跨国数据交换。报道称,CARF 旨在弥补现有共同申报准则(CRS)在数字资产领域的监管空白,并计划自 2027 年起启动成员国之间的常态化信息互换。欧盟全体成员、英国、巴西、开曼群岛等地区将率先参与,澳大利亚、加拿大、新加坡、瑞士、阿联酋等国家预计于 2028 年加入,美国则计划于 2029 年接入该体系。OECD 表示,该框架将加密资产纳入与传统金融体系相当的税务监管标准,显著压缩利用加密资产规避税务的空间。(Crowdfund Insider)

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