韩国：执政党共同民主党正式提议推迟原定明年实施的加密货币征税 或成第四次延期
韩国执政党共同民主党11月4日正式提议，政府推迟原定明年1月1日实施的加密货币收益征税。该党最高委员会当天开会作出这一决定，党代表金民锡表示，提议考虑了让企业与投资者有时间适应新税制的需要。
韩国的加密货币征税方案最早于2020年推出，此后实施时间一再推迟，目前定于明年1月1日生效；若此次提议获采纳，将是第四次延期。按现行方案，年度加密货币收益超过250万韩元（约1880美元）的部分，将按22%的税率征税，其中包括地方所得税。
共同民主党把提议正式提交政府后，是否延期、何时实施将由政府与国会后续协商决定。加密货币市场参与者与税务合规安排，将取决于最终确定的实施时间表。
（来源：韩国共同民主党）
South Korea: Ruling Democratic Party Formally Proposes Delaying Cryptocurrency Tax Planned for Next Year in What Would Be a Fourth Postponement
South Korea's ruling Democratic Party (DP) on November 4 formally proposed that the government postpone the implementation of taxation on cryptocurrencies, currently set to take effect on January 1 next year. The party's supreme council took the decision at a meeting the same day, and DP leader Kim Min-seok said the proposal took into account the need to give businesses and investors time to adjust to the new taxation scheme.
South Korea first introduced a taxation scheme on cryptocurrencies in 2020, but its implementation has been repeatedly postponed, with the tax now scheduled to take effect on January 1. If the latest proposal is accepted, it would mark the fourth delay. Under the scheme, annual cryptocurrency gains exceeding 2.5 million won (about US$1,880) will be subject to a 22 percent tax, including local income tax.
With the proposal now formally put to the government, whether the tax is delayed and on what timetable will be decided in subsequent consultations between the government and the National Assembly, and market participants' tax compliance arrangements will depend on the final schedule.
来源：韩国共同民主党
发布：GSM·美国（发布链接）
图片来源：照片：韩国国会大厦（首尔汝矣岛），Alain Seguin at Flickr, from Ottawa, Canada 摄，Wikimedia Commons，CC BY-SA 3.0 授权 / Photo: National Assembly Building in Yeouido, Seoul, South Korea, by Alain Seguin at Flickr, from Ottawa, Canada, Wikimedia Commons, CC BY-SA 3.0
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