【国际】日本加密货币投资者迎来春天？立法者提出四项税收利好

2018 年 12 月 11 日 互联网金融

为减轻加密货币使用者的负担，并鼓励日本采用加密货币，日本一名议员提议对现行税制进行多项改革。

在本月早些时候举行的一次会议上，日本第三大反对党Nippon Ishin的代表Takeshi Fujimaki表示，日本的税收体系不应“摧毁”数字货币和区块链技术的“未来”，并提出了四项修正案，“以促进虚拟货币在社会中的更广泛(传播)”。

首先，Takeshi建议仅对加密货币的收益单独征收20%的税率，而不是目前高达55%的税率，因为加密货币交易的收益不像工资收入那样稳定，而且有可能招致损失。因此，他说来自加密货币的收益应与日本的股票和共同基金等其他投资选择同等征税。

其次，这位议员建议，为了拥有一个“公平”的体系，应该允许结转来自加密货币的损失。

按目前规定，如果您在一年内出现亏损，而在下一年又从加密货币中获利，您仍然需要对第二年的收益纳税，而不考虑前一年的损失。不过，Takeshi说，对于股票和房地产等其他类型的投资，纳税人可以从利润总额中扣除损失，并对差额纳税。

在第三点上，这位议员表示，两种虚拟货币之间的交易应该免税。例如，目前，当你在比特币和XRP之间进行交易时，如果你获得了利润，就需要交税。但根据这位议员的提议，这种利润应该免税。

他说:

为了增加虚拟货币之间的交易量，振兴虚拟货币市场，虚拟货币之间的交易应该免税。

最后，他说，为了增加以虚拟货币支付的小额款项，在这一领域也应该免税。例如，目前，当一个人在餐厅用比特币付款时，如果由法定货币兑换成加密货币存在收益，那么用户需要缴税。

不过，Takeshi认为，这可能会阻碍使用加密货币进行支付。他说:

如果你这样做，就不能指望虚拟货币结算在现实社会中渗透。小额虚拟货币结算应该免税，而虚拟货币在现实世界中的结算应该扩大。

这不是Takeshi第一次提出加密货币税收的问题。早在今年6月，他就建议将日本对加密货币利润的税收政策从目前的“杂项收入”分类改为“单独申报的税收”。然而，时任日本副首相当时反驳了这一建议，表示他“怀疑”公众是否会理解这种变化。

今年10月，日本税务委员会(Tax Commission)还在寻找方法，简化目前加密货币的报税系统，以确保投资者准确报税。

英文原文

A Japanese lawmaker has proposed a number of changes to the current taxation regime in order to ease the burden for cryptocurrency users and encourage adoption of cryptocurrencies in the country.

In a meeting held earlier this month, Takeshi Fujimaki, a representative of the third-largest opposition political party Nippon Ishin, said that the country’s tax system should not “crush the future” of digital currencies and blockchain technology, and recommended four amendments “to promote the wider [spread] of virtual currency into society.”

Firstly, Takeshi suggested that there should be a separate tax rate of 20 percent on crypto gains instead of current up to 55-percent rate because gains from cryptocurrency trades are not stable like salary income and there are chances of incurring losses. Accordingly, gains from cryptos should be taxed on par with other investment options in the country, such as stocks and mutual funds, he said.

Secondly, the lawmaker recommended that it should be permissible to carry forward losses from cryptocurrencies in order to have a “fair” system.

Currently, if you make a loss in one year and profit in the next from cryptos, you still need to pay tax on the gains that you made in the second year with no allowance for the previous loss. However, in the case of other investment types, such as stocks and property, Takeshi said, taxpayers can deduct losses from the total profit and pay tax on the difference.

In his third point, the politician said that there should be a tax exemption for trading between two virtual currencies. For instance, presently when you trade between, say bitcoin and XRP, you need to pay taxes if you made a profit.

“In order to increase the volume of transactions between virtual currencies and to revitalize the virtual currency market, trading between virtual currencies should be tax exempt,” Takeshi said, adding that the calculation of profits or losses for such transactions is complex and “extremely cumbersome.”

Lastly, he said that in order to increase small payments in virtual currencies, there should be a tax exemption in that area too. For example, currently, when a person pays at a restaurant with bitcoin, they’d need to pay tax on the profit at conversation from fiat to crypto, if any.

However, this may hinder the use of cryptos for payments, Takeshi argued, saying:

If you do everything like this, you can not hope for penetration of virtual currency settlement in real society. The small amount of virtual currency settlement should be tax exempt, and the virtual currency settlement in the real world should be expanded.

This is not the first time Takeshi has raised the issue of crypto taxation. Back in June, he suggested changing Japan’s tax policy on cryptocurrency profits from its current “miscellaneous income” classification to “separate declared taxation.” However, Japan’s deputy prime minister pushed back against that suggestion at the time, indicating he was “doubtful” that the general public would understand such a change.

In October, the country’s Tax Commission was also looking for ways to simplify the current tax filing system for cryptocurrencies in order to ensure investors accurately report their gains.

作者：Yogita Khatri
译者：kyle
稿源（译）：巴比特资讯