穩定幣交易之課稅研究──以營業稅與所得稅為中心

Abstract

隨著穩定幣此一新型態支付或投資工具興起，我國金融科技產業業者也藉此設立中心化交易平臺，並開發嶄新的交易模式，吸引投資人在其平臺內頻繁進行各種交易，使得該等交易行為於我國稅捐法制上應如何進行認定並課徵相應之稅捐，成為我國稅捐稽徵機關不可忽視之課題。然而，針對穩定幣交易課稅之相關議題，我國財政部目前僅言及虛擬資產交易依其性質分別適用營業稅法與所得稅法等稅捐法規，並未就穩定幣甚至是整體虛擬資產提出相應之課稅指南。 因此，為釐清穩定幣交易應如何適用於我國現行營業稅法及所得稅法，本文先行分析穩定幣之意義與性質，並設定穩定幣之交易類型後，分別將其代入營業稅與所得稅法等實體法上之稅捐構成要件要素，進行適用上之說明與分析。同時，一併說明程序法上稅捐稽徵機關應如何進行稅務調查及納稅義務人應如何履行協力義務等相關規範內容。最後，針對穩定幣交易適用我國現行營業稅法與所得稅法規範後所生之疑義，參酌比較法上之發展，嘗試提出解釋論及立法論上的建議。

With the rise of stablecoins as a new form of payment or investment instrument, financial technology enterprises in Taiwan have taken this opportunity to establish centralized trading platforms and develop innovative trading models. These platforms attract investors to engage in frequent and diverse transactions within their ecosystems, raising an issue that the tax authorities cannot afford to overlook—namely, how such activities should be characterized under Taiwan’s tax legal framework and subjected to appropriate taxation. To date, however, Taiwan’s Ministry of Finance has only indicated that crypto-asset transactions are subject to relevant tax laws, such as the Value-Added and Non-Value-Added Business Tax Act and the Income Tax Act, depending on their nature, but has not yet issue any specific guidelines on the taxation stablecoins nor on the taxation of crypto-assets in general. Accordingly, in order to clarify how stablecoin transactions should be treated under Taiwan’s current Value-Added and Non-Value-Added Business Tax Act and Income Tax Act, this article first analyzes the meaning and legal nature of stablecoins, and then categorizes transaction types. It further examines how each transaction type satisfied the constituent elements of taxation under substantive tax laws, including business tax and income tax regimes, and provides corresponding explanations and analyses of their proper tax treatment. In addition, this article addresses relevant procedural issues, including how tax authorities should conduct tax investigations and how taxpayers should discharge their duty to cooperate. Finally, in response to the issues arising from the application of Taiwan’s existing business tax and income tax laws on stablecoin transactions, this article draws on developments in comparative law and seeks to offer suggestions from both interpretive and legislative perspectives.