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比特币暴涨后,课税风波来袭

买卖比特币商品,应留意课税方式以节税。业内人士指出,个人买卖比特币赚取价差属于财产交易所得、并入综所税;但如果是投资比特币ETF,目前皆为海外商品、属于海外所得,适用基本税负制。

比特币价格在2月底突破5.8万美元大关,续创历史新高,比特币市值甚至一度挤下台积电,仅次于苹果、特斯拉等全球企业龙头,同时让比特币买卖与相关ETF备受关注。投资人投资比特币,可透过境内或境外交易平台像是BitoEX或Coinbase等购买比特币,也有人选择投资比特币ETF如GBTC。

业内人士表示,民众交易比特币、赚取差价所产生的交易所得,依照目前财政部定义,买卖比特币近似买卖虚拟货币,其获利在减除成本及相关费用后,剩下余额为财产交易所得,需纳入个人综所税申报。

若个人在2019年买卖比特币赚取价差205万元,成本费用为5万元,则剩下200万元必须计为财产交易所得,若个人适用综所税率30%,则买卖比特币所得税负约60万元。

至于比特币ETF目前皆为海外商品,国内尚无比特币ETF产品,仅美国发行。个人投资海外金融商品自然属于海外所得,依照所得税法规定,若单年度海外所得超过100万元、应计入基本税负制,低于100万元则免计。

所谓基本税负制为单一年度的海外所得、保险给付金逾3,330万元部分、私募证券投资信托基金的受益凭证交易所得、非现金捐赠金额、综合所得净额、分离计税股利、2021年起未上市柜证券交易所得等加总后,先行减除每人每年670万元免税额,剩下余额适用20%基本税负,若基本税负超过综所税,必须补缴差额。

举例来说,A投资美国比特币ETF、当年度海外所得为870万元,若A没有其他基本税负制项目、在台也没有其他所得,A减除670万元免税额后、剩下200万元计税,基本税负为40万元(200万元*20%)。

日前,比特币也引起了央行高度关注。中央银行日前表示,比特币等加密货币(虚拟货币),属于数字形式的「商品」、而非货币,我国已将办理虚拟通货平台及交易业务的币托(BitoEX) 等业者,纳入「洗钱防制法」规范。财政部官员则说,要先看央行和各单位,如何定义比特币,若认为比特币非货币而是纯资产,那就与交易黄金一样,会归类为财产交易所得,须纳入申报所得税。

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