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澳大利亚发布草案法案，拟采纳经合组织加密货币税收报告框架

2026-10-16 09:34:58
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澳大利亚发布草案：拟建立加密货币税务信息自动交换机制

澳大利亚政府近日发布了立法草案，旨在实现各国之间加密货币税务信息的自动交换。根据澳大利亚财政部透露的信息，该法案将确立框架以在澳大利亚法律中实施经济合作与发展组织（OECD）的“加密货币资产报告框架”（CARF），并引入国内加密货币报告制度。

这份名为《2026年财政法修正案：税务信息报告》的草案目前开放公众评议，截止日期为10月28日。

政策推进历程与时间表

澳大利亚早在2023年11月便首次释放出实施CARF的信号，并于2024年底就其拟议方案进行了咨询。随后，政府在2025-26年度中期经济与财政展望中宣布，计划同时推行CARF及国内加密货币报告制度。预计国际间的加密货币税务信息交换将于2028年开始启动。

背景与目的

OECD于2022年8月正式批准了CARF，旨在应对因加密货币资产增长而引发的税务逃避风险。

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