加密貨幣報稅指南：2024 年綜合指南

加密貨幣投資者面臨即將到來的 2024 年納稅申報，有義務報告應稅加密貨幣交易和外國加密貨幣帳戶。了解資本損益的具體計算方法以及線上和紙本申報的指定期限至關重要。

Navigating the Complex Landscape of Crypto Tax Declarations: A Comprehensive Guide for 2024

應對複雜的加密貨幣納稅申報：2024 年綜合指南

As the 2024 tax season looms on the horizon, crypto investors are faced with an impending task that can evoke apprehension: declaring their cryptocurrency transactions. The intricacies of forms, deadlines, and calculation methodologies can confound even the most seasoned investors. However, by adhering to a strategic approach, this obligation can be approached with minimal stress.

隨著 2024 年納稅季的臨近，加密貨幣投資者面臨著一項可能引起擔憂的迫在眉睫的任務：申報他們的加密貨幣交易。複雜的表格、截止日期和計算方法甚至可能讓最經驗豐富的投資者感到困惑。然而，透過堅持戰略方針，可以以最小的壓力履行這項義務。

Your Declarative Obligations: A Comprehensive Overview

您的聲明性義務：全面概述

Embarking on the crypto tax declaration journey begins with a precise understanding of what must be reported. Gross capital gains are not the focus; rather, taxable transactions during the year should be meticulously recorded on form 2086. This includes each sale of cryptocurrency for fiat currencies (e.g., euros, dollars) and purchases made using cryptocurrency.

踏上加密貨幣報稅之旅首先要準確了解必須報告的內容。總資本利得不是重點；相反，一年中的應稅交易應在 2086 表格中仔細記錄。

Furthermore, annex 3916-bis is essential for disclosing crypto accounts held outside France, such as those on popular exchange platforms like Coinbase and Binance. An exception applies to non-custodial wallets where the private keys remain under your exclusive control, as these do not require declaration.

此外，附件 3916-bis 對於揭露在法國境外持有的加密貨幣帳戶（例如 Coinbase 和 Binance 等熱門交易平台上的帳戶）至關重要。例外情況適用於非託管錢包，其中私鑰仍由您獨家控制，因為這些錢包不需要聲明。

Navigating the Calendar: Timely Submission is Paramount

瀏覽日曆：及時提交至關重要

The online tax declaration portal opened its gates on April 11, 2024, but procrastinators beware: the deadline for electronic submissions varies depending on the department:

線上報稅入口網站於 2024 年 4 月 11 日開放，但拖延者請注意：電子提交的截止日期因部門而異：

• April 23 for departments 01 to 19
• May 30 for departments 20 to 54
• June 6 for departments 55 to 976

For those opting for paper submissions, the deadline is May 20. Timely submission ensures seamless processing and avoids potential penalties.

4月23日（部門01至19） 5月30日（部門20至54） 6月6日（部門55至976） 選擇紙本提交的人，截止日期為5月20日。無縫處理並避免潛在的處罰。

The Intricacies of Capital Gains/Losses Calculations

資本利得/損失計算的複雜性

The calculation of capital gains and losses is not a straightforward exercise. Departing from the traditional FIFO (first-in, first-out) method, a complex formula is employed. This formula meticulously considers the total investment in cryptocurrency, along with the precise value of the entire crypto portfolio at the exact time of each taxable transaction.

資本利得和損失的計算並不是一件簡單的事。與傳統的 FIFO（先進先出）方法不同，採用了複雜的公式。該公式仔細考慮了加密貨幣的總投資，以及每次應稅交易的確切時間整個加密貨幣投資組合的精確價值。

Once these calculations are completed for each transaction, capital losses incurred during the year can be deducted from capital gains. The resulting amount is subject to a flat tax rate of 30%, unless the progressive income tax scale is chosen. However, certain exceptions apply. Revenues from mining, staking, play-to-earn games, NFTs, and airdrops adhere to specific taxation rules.

一旦每筆交易完成這些計算，當年發生的資本損失就可以從資本利得中扣除。除非選擇累進所得稅稅率，否則所得金額須繳納 30% 的統一稅率。但是，存在某些例外情況。來自挖礦、質押、邊玩邊玩、NFT 和空投的收入遵守特定的稅收規則。

Embracing Solutions for a Seamless Process

採用無縫流程解決方案

Comprehending the nuances of crypto tax declarations is crucial. Anticipate the process, familiarize yourself with key obligations, and mark the important dates from April 11 to June 6, 2024. Several dedicated online solutions offer automated calculations, simplifying the process. Engaging the services of a crypto tax expert can provide professional guidance and ensure compliance with regulations.

理解加密貨幣納稅申報的細微差別至關重要。預測流程，熟悉關鍵義務，並標記 2024 年 4 月 11 日至 6 月 6 日之間的重要日期。聘請加密貨幣稅務專家的服務可以提供專業指導並確保遵守法規。

Conclusion: Empowering Investors with Knowledge and Confidence

結論：賦予投資者知識和信心

With the appropriate precautions in place, the 2024 crypto tax declaration holds no hidden pitfalls. By embracing a proactive approach, investors can fulfill their obligations with ease, ensuring peace of mind and safeguarding their financial well-being. Knowledge is the ultimate weapon in navigating the complex world of cryptocurrency taxation.

如果採取適當的預防措施，2024 年的加密貨幣報稅不會有任何隱藏的陷阱。透過採取積極主動的方法，投資者可以輕鬆履行其義務，確保安心並保障其財務狀況。知識是駕馭複雜的加密貨幣稅收世界的終極武器。