墨西哥加密貨幣監管：總體概述

墨西哥透過金融科技法對金融科技進行監管，就像加密貨幣一樣。儘管該法律規定了主要規則，但具體規定來自各個主管機關。

Mexico, situated in southern North America, ranks as the world’s 13th-largest country. With a population nearing 130 million, it also boasts the 10th highest population globally. As a developing nation, Mexico boasts the 15th largest economy worldwide by nominal GDP and 11th largest by PPP. This positions the country as an emerging global economic power.

墨西哥位於北美洲南部，是世界第13大國家。它的人口接近1.3億，在全球人口數量中排名第十。作為一個發展中國家，墨西哥以名目 GDP 排名全球第 15 位，以購買力平價排名第 11 位。這使該國成為新興的全球經濟大國。

However, regarding cryptocurrency, Mexico has adopted a cautious stance. In 2018, the government and CNBV, an autonomous agency of Mexico’s Secretariat of Finance and Public Credit, introduced fintech laws to establish a regulatory framework. Despite this, Mexico maintains a conservative approach to integrating virtual assets into the existing financial system.

然而，對於加密貨幣，墨西哥採取了謹慎的立場。 2018年，政府和墨西哥財政和公共信貸秘書處的自治機構CNBV引入了金融科技法，以建立監管框架。儘管如此，墨西哥仍採取保守的態度將虛擬資產整合到現有的金融體系中。

Mexican Crypto Regulation: A General Overview

墨西哥加密貨幣監管：總體概述

Mexico regulates FinTech, including cryptocurrencies, through the Fintech law. While this law outlines the primary rules, specific regulations come from various authorities. The National Banking and Securities Commission (CNBV), the Bank of Mexico, and the Ministry of Finance and Public Credit (SHCP) are the prime authorities implementing the country’s financial policies, including those related to the FinTech sector.

墨西哥透過金融科技法監管金融科技，包括加密貨幣。雖然該法律概述了主要規則，但具體法規來自各個機構。國家銀行和證券委員會 (CNBV)、墨西哥銀行以及財政和公共信貸部 (SHCP) 是執行國家金融政策（包括與金融科技業相關的政策）的主要機構。

Virtual assets are defined as electronic values used as payment and transferred electronically. There is no outright ban on virtual asset transactions, but financial institutions like banks and Financial Technology Institutions (FTIs) need Banxico’s approval.

虛擬資產被定義為用於支付和電子轉移的電子價值。虛擬資產交易並未被徹底禁止，但銀行和金融技術機構 (FTIs) 等金融機構需要獲得 Banxico 的批准。

Non-financial companies can offer exchange and custody services for visual assets if they don’t engage in fundraising or hold clients’ fiat currencies. Borrowing and yield transactions through DeFi protocols are not recognized under Mexican laws.

非金融公司如果不參與融資或持有客戶的法定貨幣，可以提供視覺資產的兌換和託管服務。墨西哥法律不承認透過 DeFi 協議進行的借貸和收益交易。

The Ministry of Finance and Banxio have warned about the risk of using virtual assets.

財政部和 Banxio 已就使用虛擬資產的風險發出警告。

Mexican Crypto Regulation 2024: What’s New?

2024 年墨西哥加密貨幣法規：有什麼新變化？

February 15, 2024: Bitso leads the charge in updating Mexico’s crypto regulations. It proposes changes to fiscal laws, intellectual property, and the Fintech law.

2024 年 2 月 15 日：Bitso 主導更新墨西哥的加密法規。它提議修改財政法、智慧財產權法和金融科技法。

May 2, 2024: Worldcoin’s expansion into Latin America raises concerns among Mexican lawmakers, including Morena’s Maria Eugenia Herandez.

2024 年 5 月 2 日：世界幣向拉丁美洲的擴張引起了墨西哥立法者的擔憂，其中包括莫雷納的 Maria Eugenia Herandez。

June 3, 2024: Claudia Sheinbaum of Morena wins the presidency. As the ruling Morena Party retains power, the chance for a sharp deviation from the country’s current attitude towards crypto regulation is limited.

2024 年 6 月 3 日：莫雷納的克勞迪婭·辛鮑姆 (Claudia Sheinbaum) 贏得總統職位。隨著執政的莫雷納黨繼續掌權，該國目前對加密貨幣監管的態度發生急劇偏離的可能性是有限的。

Political Change in Mexico: Crypto Policy Update Ahead?

墨西哥的政治變化：加密貨幣政策即將更新？

With Claudia Sheinbaum set to become Mexico’s president on October 1, 2024, questions arise about potential shifts in the country’s crypto policy. Sheinbaum, a member of the ruling Morena party, aligns closely with her predecessor, Andres Manuel Lopez Obrador. The Morena party has not introduced comprehensive crypto legislation but has imposed a 20% tax on crypto gains and requires crypto exchanges to meet global anti-money laundering standards. Despite these measures, the party has maintained a cautious stance on crypto.

隨著克勞迪婭·謝因鮑姆 (Claudia Sheinbaum) 將於 2024 年 10 月 1 日就任墨西哥總統，人們對該國加密貨幣政策可能發生的變化產生了疑問。希因鮑姆是執政黨莫雷納黨的成員，與她的前任安德烈斯·曼努埃爾·洛佩茲·奧夫拉多爾關係密切。莫雷納黨尚未推出全面的加密立法，但對加密收益徵收 20% 的稅，並要求加密交易所滿足全球反洗錢標準。儘管採取了這些措施，該黨仍對加密貨幣保持謹慎立場。

Mexican Crypto Taxation

墨西哥加密貨幣稅收

Mexico doesn’t have specific tax regulations for transactions involving virtual assets. This indicates that individuals and companies must adhere to general tax laws. The two important ones are the income tax law and the value-added tax law. Income tax, up to 35% for individuals and 30% for companies, is applied to taxable income. VAT, at 16%, is charged on goods and services.

墨西哥對涉及虛擬資產的交易沒有具體的稅務法規。這表明個人和公司必須遵守一般稅法。其中兩個重要的是所得稅法和增值稅法。應稅所得適用所得稅，個人最高稅率為 35%，公司最高稅率為 30%。商品和服務需繳納 16% 的增值稅。

Profits from selling virtual assets are treated as goods sales. Sellers must withhold and make provisional tax payments to the Tax Administration Service (TAS) if transactions exceed $13,324. A 20% provisional tax on the sale amount is required. If the buyer is a Mexican resident, the buyer pays this tax; otherwise, the seller is responsible. Digital platforms also have specific tax obligations, including income tax withholdings directly paid to TAS.

出售虛擬資產的利潤被視為商品銷售。如果交易超過 13,324 美元，賣家必須預扣並向稅務管理服務 (TAS) 繳納臨時稅款。需對銷售額徵收 20% 的預繳稅。如果買方是墨西哥居民，則買方繳納該稅；否則由賣家負責。數位平台也承擔特定的稅務義務，包括直接向 TAS 繳納所得稅。

Crypto Mining in Mexico

墨西哥的加密貨幣挖礦

Mexico has no specific regulations governing the cryptocurrency mining sector. Mining involves significant energy consumption, and mining operations may be classified as “Qualified Users” based on their energy consumption. The Electricity Industry Law, implemented by the Ministry of Energy, requires users to comply with the consumption level guidelines set by the law.

墨西哥沒有管理加密貨幣採礦業的具體法規。採礦涉及大量能源消耗，採礦作業可根據其能源消耗被歸類為「合格用戶」。能源部實施的《電力工業法》要求使用者遵守該法規定的用電水準準則。

Timeline of Crypto laws in Mexico

墨西哥加密貨幣法時間表

2018: Mexico introduces the Fintech Law, establishes a regulatory framework for virtual assets, and updates the Anti-Money Laundering Law.

2018年：墨西哥推出金融科技法，建立虛擬資產監管框架，並更新反洗錢法。

2019: The Bank of Mexico releases Circular 4/2019. The circular prohibits banks and FTIs from directly dealing with virtual assets.

2019 年：墨西哥央行發布 4/2019 號通知。該通知禁止銀行和金融機構直接處理虛擬資產。

2021: The Financial Intelligence Unit mandates that non-financial entities engaged in virtual asset transactions within Mexico must comply with the Anti-Money Laundering Legal Framework.

2021 年：金融情報機構要求在墨西哥境內從事虛擬資產交易的非金融實體必須遵守反洗錢法律架構。

2023: Banxico Governor Victoria Rodriguez Ceja announces the plan to launch a digital currency by 2025.

2023 年：墨西哥央行行長維多利亞·羅德里格斯·塞哈 (Victoria Rodriguez Ceja) 宣布計劃在 2025 年之前推出數位貨幣。

2024: Mexico publishes the National Procedure Code, defining ‘Blockchain’ and ‘Metaverse’ as legal contexts. This action recognizes the evidential value of blockchain-stored data

2024 年：墨西哥發布國家程序法典，將「區塊鏈」和「元宇宙」定義為法律背景。此行動認可了區塊鏈儲存資料的證據價值