墨西哥加密货币监管：总体概述

墨西哥通过金融科技法对金融科技进行监管，就像加密货币一样。尽管该法律规定了主要规则，但具体规定来自各个主管部门。

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.

墨西哥位于北美洲南部，是世界第13大国家。它的人口接近1.3亿，在全球人口数量中排名第十。作为一个发展中国家，墨西哥按名义 GDP 排名全球第 15 位，按购买力平价排名第 11 位。这使该国成为新兴的全球经济大国。

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，对于加密货币，墨西哥采取了谨慎的立场。 2018年，政府和墨西哥财政和公共信贷秘书处的自治机构CNBV引入了金融科技法，以建立监管框架。尽管如此，墨西哥仍然采取保守的态度将虚拟资产整合到现有的金融体系中。

Mexican Crypto Regulation: A General Overview

墨西哥加密货币监管：总体概述

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.

墨西哥通过金融科技法监管金融科技，包括加密货币。虽然该法律概述了主要规则，但具体法规来自各个机构。国家银行和证券委员会 (CNBV)、墨西哥银行以及财政和公共信贷部 (SHCP) 是执行国家金融政策（包括与金融科技行业相关的政策）的主要机构。

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.

虚拟资产被定义为用于支付和电子转移的电子价值。虚拟资产交易并未被彻底禁止，但银行和金融技术机构 (FTIs) 等金融机构需要获得 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.

非金融公司如果不参与融资或持有客户的法定货币，可以提供视觉资产的兑换和托管服务。墨西哥法律不承认通过 DeFi 协议进行的借贷和收益交易。

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

财政部和 Banxio 已就使用虚拟资产的风险发出警告。

Mexican Crypto Regulation 2024: What’s New?

2024 年墨西哥加密货币法规：有什么新变化？

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 牵头更新墨西哥的加密法规。它提议修改财政法、知识产权法和金融科技法。

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：世界币向拉丁美洲的扩张引起了墨西哥立法者的担忧，其中包括莫雷纳的 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：莫雷纳的克劳迪娅·辛鲍姆 (Claudia Sheinbaum) 赢得总统职位。随着执政的莫雷纳党继续掌权，该国目前对加密货币监管的态度发生急剧偏离的可能性是有限的。

Political Change in Mexico: Crypto Policy Update Ahead?

墨西哥的政治变化：加密货币政策即将更新？

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.

随着克劳迪娅·谢因鲍姆 (Claudia Sheinbaum) 将于 2024 年 10 月 1 日就任墨西哥总统，人们对该国加密货币政策可能发生的变化产生了疑问。希因鲍姆是执政党莫雷纳党的成员，与她的前任安德烈斯·曼努埃尔·洛佩兹·奥夫拉多尔关系密切。莫雷纳党尚未推出全面的加密立法，但对加密收益征收 20% 的税，并要求加密交易所满足全球反洗钱标准。尽管采取了这些措施，该党仍对加密货币保持谨慎立场。

Mexican Crypto Taxation

墨西哥加密货币税收

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.

墨西哥对涉及虚拟资产的交易没有具体的税收法规。这表明个人和公司必须遵守一般税法。其中两个重要的是所得税法和增值税法。应税收入适用所得税，个人最高税率为 35%，公司最高税率为 30%。商品和服务需缴纳 16% 的增值税。

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.

出售虚拟资产的利润被视为商品销售。如果交易超过 13,324 美元，卖家必须预扣并向税务管理服务 (TAS) 缴纳临时税款。需对销售额征收 20% 的预缴税。如果买方是墨西哥居民，则买方缴纳该税；否则由卖家负责。数字平台还承担特定的纳税义务，包括直接向 TAS 缴纳所得税。

Crypto Mining in Mexico

墨西哥的加密货币挖矿

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.

墨西哥没有管理加密货币采矿业的具体法规。采矿涉及大量能源消耗，采矿作业可根据其能源消耗被归类为“合格用户”。能源部实施的《电力工业法》要求用户遵守该法规定的用电水平准则。

Timeline of Crypto laws in Mexico

墨西哥加密货币法时间表

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，建立虚拟资产监管框架，并更新反洗钱法。

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

2019 年：墨西哥央行发布 4/2019 号通知。该通知禁止银行和金融机构直接处理虚拟资产。

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：金融情报部门要求在墨西哥境内从事虚拟资产交易的非金融实体必须遵守反洗钱法律框架。

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

2023 年：墨西哥央行行长维多利亚·罗德里格斯·塞哈 (Victoria Rodriguez Ceja) 宣布计划在 2025 年之前推出数字货币。

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：墨西哥发布国家程序法典，将“区块链”和“元宇宙”定义为法律背景。此行动认可了区块链存储数据的证据价值