香港通过加密资产税务申报修例：2027年实施，2028年起与伙伴地区交换信息
香港特区政府欢迎立法会11月4日通过《2026年税务（修订）条例草案》，在香港落实经济合作与发展组织的加密资产申报框架（CARF）及经修订的共同汇报标准（CRS）。
按新例，加密资产申报框架2027年在香港生效，相关服务提供者须按框架收集指定信息，税务局2028年起与伙伴税务管辖区自动交换加密资产交易税务信息；经修订的共同汇报标准2028年生效，2029年起按新标准交换财务账户信息。
财政司司长陈茂波表示，落实自动交换信息的最新国际标准，有助巩固香港作为国际金融与商业枢纽的声誉，并增强加密资产服务提供者、金融机构与数字资产用户在香港经营与长线投资的信心。
（来源：香港特区政府）
Hong Kong Passes Crypto Tax Reporting Bill: CARF Starts in 2027, Information Exchange in 2028
The Hong Kong Special Administrative Region Government welcomed the Legislative Council's passage on November 4 of the Inland Revenue (Amendment) Bill 2026, implementing the OECD's Crypto-Asset Reporting Framework (CARF) and the amended Common Reporting Standard (CRS) in Hong Kong.
Under the new law, CARF takes effect in Hong Kong in 2027, requiring relevant service providers to collect specified information, with the Inland Revenue Department beginning automatic exchange of crypto-asset transaction tax information with partner jurisdictions in 2028. The amended CRS takes effect in 2028, with exchanges under the new standard from 2029.
Financial Secretary Paul Chan said implementing the latest international standards for automatic exchange of information will help consolidate Hong Kong's reputation as an international financial and business hub, and enhance the confidence of crypto-asset service providers, financial institutions and digital asset users in operating and investing in Hong Kong for the long term.
(Source: Government of the Hong Kong Special Administrative Region)
来源：香港特区政府
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