加密货币纳税申报指南：2024 年综合指南

加密货币投资者面临即将到来的 2024 年纳税申报，有义务报告应税加密货币交易和外国加密货币账户。了解资本损益的具体计算方法以及在线和纸质申报的指定期限至关重要。

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

应对复杂的加密货币纳税申报：2024 年综合指南

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.

随着 2024 年纳税季的临近，加密货币投资者面临着一项可能引起担忧的迫在眉睫的任务：申报他们的加密货币交易。复杂的表格、截止日期和计算方法甚至可能让最经验丰富的投资者感到困惑。然而，通过坚持战略方针，可以以最小的压力履行这一义务。

Your Declarative Obligations: A Comprehensive Overview

您的声明性义务：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.

踏上加密货币纳税申报之旅首先要准确了解必须报告的内容。总资本收益不是重点；相反，一年中的应税交易应在 2086 表格中仔细记录。这包括用法定货币（例如欧元、美元）进行的每次加密货币销售以及使用加密货币进行的购买。

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 对于披露在法国境外持有的加密货币账户（例如 Coinbase 和 Binance 等流行交易平台上的账户）至关重要。例外情况适用于非托管钱包，其中私钥仍由您独家控制，因为这些钱包不需要声明。

Navigating the Calendar: Timely Submission is Paramount

浏览日历：及时提交至关重要

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:

在线纳税申报门户于 2024 年 4 月 11 日开放，但拖延者请注意：电子提交的截止日期因部门而异：

• 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（部门01至19） 5月30日（部门20至54） 6月6日（部门55至976） 对于选择纸质提交的人，截止日期为5月20日。及时提交可确保无缝处理并避免潜在的处罚。

The Intricacies of Capital Gains/Losses Calculations

资本收益/损失计算的复杂性

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.

资本收益和损失的计算并不是一件简单的事情。与传统的 FIFO（先进先出）方法不同，采用了复杂的公式。该公式仔细考虑了加密货币的总投资，以及每次应税交易的确切时间整个加密货币投资组合的精确价值。

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.

一旦每笔交易完成这些计算，当年发生的资本损失就可以从资本收益中扣除。除非选择累进所得税税率，否则所得金额须缴纳 30% 的统一税率。但是，存在某些例外情况。来自挖矿、质押、边玩边玩、NFT 和空投的收入遵守特定的税收规则。

Embracing Solutions for a Seamless Process

采用无缝流程解决方案

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.

理解加密货币纳税申报的细微差别至关重要。预测流程，熟悉关键义务，并标记 2024 年 4 月 11 日至 6 月 6 日之间的重要日期。多种专用在线解决方案提供自动计算，简化流程。聘请加密货币税务专家的服务可以提供专业指导并确保遵守法规。

Conclusion: Empowering Investors with Knowledge and Confidence

结论：赋予投资者知识和信心

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.

如果采取适当的预防措施，2024 年的加密货币纳税申报不会存在任何隐藏的陷阱。通过采取积极主动的方法，投资者可以轻松履行其义务，确保安心并保障其财务状况。知识是驾驭复杂的加密货币税收世界的终极武器。