crs

Tin tức từ ChainCatcher, theo báo cáo của Caixin, với việc thông tin CRS được trao đổi thường xuyên, cơ quan thuế đã có thể hoàn toàn thu thập dữ liệu về cổ tức và giá trị tiền mặt của các hợp đồng bảo hiểm ở nước ngoài, khoảng trống trong quản lý thuế đang dần được lấp đầy, hiện tại việc thu thuế từ lợi nhuận bảo hiểm ở nước ngoài đã được khởi động.Ngoài ra, CRS như một "đôi mắt thiên nhiên" của hệ thống thuế toàn cầu cũng đang được nâng cấp theo thời gian, CRS 2.0 sắp ra mắt, trong đó những thay đổi cốt lõi bao gồm việc đưa tài sản tiền mã hóa, tiền tệ kỹ thuật số của ngân hàng trung ương (CBDC), và các sản phẩm tiền điện tử cụ thể vào định nghĩa tài sản tài chính, phù hợp với xu hướng tài sản kỹ thuật số dần hòa nhập với thế giới tài chính chính thống. Nhìn chung, từ nhiều khía cạnh như đầu tư chứng khoán ở nước ngoài, bảo hiểm nước ngoài, và quỹ tín thác offshore, việc triển khai CRS 2.0 và sự thắt chặt trong quản lý thuế thu nhập từ nước ngoài tạo ra sự cộng hưởng cơ chế, hai yếu tố này hỗ trợ lẫn nhau, gia tăng hiệu quả, cùng nhau thắt chặt quản lý nguồn thu thuế xuyên biên giới.

Caixin reported that a private banking client was sentenced to immediate imprisonment for 6 months and fined HKD 500,000 for deliberately providing false information in CRS declarations, becoming the first case in Hong Kong to be criminally convicted for violating CRS rules.CRS 2 is a revision of the OECD's Common Reporting Standard and the term for the Crypto-Asset Reporting Framework (CARF), which will take effect on January 1, 2026. On March 27, 2026, the Hong Kong government published the "2026 Taxation (Amendment) (Automatic Exchange of Financial Account Information) Bill" in the gazette, which was submitted for its first reading in the Legislative Council on April 1 and is expected to be implemented starting January 1, 2027, marking Hong Kong's entry into the fast track for local legislation of CRS 2.CRS 2 explicitly includes cryptocurrencies in the mandatory reporting scope, along with stablecoins, crypto derivatives, certain NFTs, central bank digital currencies, and specific electronic money products. Crypto trading platforms, custodians, and related funds are required to fulfill KYC obligations and report information to tax authorities, systematically blocking the pathways for concealing wealth through crypto assets.

According to official social media news, the decentralized contract trading platform SunX will hold a themed live broadcast today at 20:00 (UTC+8) titled "CRS 2.0: Will Crypto Assets No Longer Be Invisible? Is the Era of Crypto Tax Exemption Completely Over?" At that time, crypto KOLs such as Mike Banana, 7w, Amber, and Lao Tie will be invited to attend and discuss the disclosure of crypto asset information under the CRS 2.0 framework, trends in cross-border tax compliance, and their potential impact on crypto trading platforms and investor behavior.

The Hong Kong Securities and Futures Professionals Association submitted a position paper on the implementation of the Crypto Asset Reporting Framework (CARF) and CRS revisions in Hong Kong, supporting mandatory registration for RCASP and RFI to align with OECD standards and maintain Hong Kong's status as a financial center. The association recommends providing a simplified or lightweight registration and reporting mechanism for "zero reporting" entities to reduce compliance costs, while also supporting an administrative penalty mechanism to replace criminal liability.In addition, the association supports the "dual reporting" default option for CARF and CRS to reduce system complexity and the risk of underreporting, and calls for the provision of an API reporting interface to meet the automated compliance needs of large crypto institutions.

Hong Kong stated in a press release on Tuesday that it is seeking opinions on the implementation of CARF and the modification of tax reporting standards. This move is clearly related to the local government's efforts to combat cross-border tax evasion. Hong Kong's Secretary for Financial Services and the Treasury, Christopher Hui, stated that the adoption of CARF will demonstrate the government's "commitment to promoting international tax cooperation and combating cross-border tax evasion."In addition to CARF, Hong Kong is also seeking opinions on the adoption of the Common Reporting Standard (CRS). Both CARF and CRS are initiatives of the Organisation for Economic Co-operation and Development (OECD) aimed at standardizing various aspects of international tax reporting. Currently, CARF has been widely adopted globally. The latest list maintained by the OECD shows that 48 countries have committed to adopting CARF by 2027, 27 countries have committed to adopting it by 2028, and the United States has committed to adopting it by 2029.