香港立法会通过加密资产申报框架法案：2027年实施、2028年起与伙伴税务管辖区交换资料
香港立法会11月4日通过《2026年税务（修订）（加密资产申报框架及经修订的共同汇报标准）条例草案》，在香港落实经济合作及发展组织（OECD）制定的加密资产申报框架及共同汇报标准的最新修订。财经事务及库务局局长许正宇表示，实施自动交换税务资料的最新国际标准，对维持香港作为国际金融和商业中心的声誉至关重要。
按安排，加密资产申报框架将于2027年1月1日起实施，相关加密资产服务提供者须收集框架指明的资料，供税务局自2028年起与伙伴税务管辖区自动交换；经修订的共同汇报标准将于2028年1月1日起实施，税务局自2029年起按新标准与合适伙伴自动交换财务帐户资料。资料交换按互惠原则进行，并以确保资料保密和安全为前提。
经合组织于2023年公布加密资产申报框架及共同汇报标准修订，以涵盖数字财务产品并优化申报与尽职审查程序。税务局将发布相关指引，并已成立专责小组为业界提供技术支援。许正宇说，与最新国际标准接轨，可让加密资产服务提供者、财务机构和数字资产用户更有信心在港营运和作长期投资。
Hong Kong LegCo Passes Crypto-Asset Reporting Bill: Framework Starts in 2027, Tax Data Exchange From 2028
Hong Kong's Legislative Council passed the Inland Revenue (Amendment) (Crypto-Asset Reporting Framework and Amended Common Reporting Standard) Bill 2026 on November 4, putting into local law the Crypto-Asset Reporting Framework (CARF) and the latest amendments to the Common Reporting Standard developed by the Organisation for Economic Co-operation and Development (OECD). Secretary for Financial Services and the Treasury Christopher Hui said implementing the latest international standards on the automatic exchange of tax information is vital to Hong Kong's standing as an international financial and business centre.
Under the timetable, the CARF takes effect in Hong Kong on January 1, 2027, with crypto-asset service providers required to collect the information specified under the framework so that the Inland Revenue Department can begin exchanging it with partner tax jurisdictions from 2028. The amended Common Reporting Standard takes effect on January 1, 2028, and the department will exchange financial account information under the new standard with suitable partners from 2029. Exchanges will be conducted on a reciprocal basis, subject to safeguards for confidentiality and data security.
The OECD published the CARF and the CRS amendments in 2023 to cover digital financial products and to refine reporting and due diligence procedures. The Inland Revenue Department will issue guidance and has set up a dedicated team to provide technical support to the industry. Hui said aligning with the latest international standards gives crypto-asset service providers, financial institutions and digital asset users greater confidence to operate and invest in Hong Kong for the long term.
来源：香港财经事务及库务局
发布：GSM·美国（发布链接）
图片来源：图：自维多利亚港望向添马：左下为香港立法会综合大楼、中央为政府总部大楼。LN9267 摄，Wikimedia Commons，CC BY-SA 4.0。 / Photo: The Legislative Council Complex (lower left) and the Central Government Offices at Tamar in Hong Kong, seen from Victoria Harbour. Photo by LN9267, Wikimedia Commons, CC BY-SA 4.0.
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