PWC：2022年全球加密货币税收报告

2022 sent the crypto market on a rollercoaster ride, with total market capitalisation dropping from around US$3 Trillion in 2021 to just under US$1 Trillion at the time of writing. This is in part due to a number of high profile crypto business model failures – TerraUSD / Luna, 3AC, Celsius and of course, most recently, FTX. Although 2022 saw heightened regulatory scrutiny and enforcement action, the slowdown of retail crypto exchanges, hedge funds and tokens – as well as decline in valuations – will add fresh impetus for global regulatory attention – which will also include an increased focus on the taxation of the industry.

Despite market pressures, investment, adoption and innovation in the space continues to be strong, and is very much reflective of an industry that is still maturing. One of the primary themes of this year’s report is how continued innovation interacts with and, ultimately, shapes the global crypto regulatory and tax environment.

We have seen new jurisdictions such as the UAE, Germany and New Zealand emerge as centers for crypto investment and regulation, adding global breadth to the regulation of the sector with clarity of purpose, while others like India and Turkey address wider challenges. Web3, DeFi and the Metaverse continue to be at the forefront of innovation. Increasingly, important institutional drivers are providing insights into the future of digital assets’ interaction with traditional finance and the physical world.

Since the launch of PwC’s (“our”) report in 2020, PwC (“we”) have observed a trend of increasing tax regulation targeting the digital assets sector, as governments and bodies such as the OECD and EU have sought to create tax policy which keeps up with the pace of technological innovation. However, there is still a disparity in the coverage, definition, and tax treatment of digital assets between jurisdictions. We have therefore sought to cover this in the jurisdiction-specific pages that accompany this report.

The sector certainly faces other challenges – not least in the context of a global macroeconomic environment coming out of the COVID-19 pandemic, inflation and the withdrawal of many national stimulus programs. Given unfolding events at the date of this report, it is likely that increased and globally coordinated regulation will follow and that this will almost certainly shape evolving tax policy.