論虛擬通貨及其交易之課稅─以營業稅及所得稅為中心

Abstract

虛擬通貨為區塊鏈技術應用下發展出的新興產物，其錯綜複雜且多元的性質對傳統法規範之適用帶來不小衝擊，在課稅上，由於我國除對證券型虛擬通貨明確核定其該當證券交易法上之有價證券外，尚缺乏對支付型、功能型虛擬通貨明確的定性，因此，本篇論文之重點，在於討論出各類型虛擬通貨最適宜之定性，以及基於該定性下，營業稅及所得稅是否課徵及如何課徵。 在支付型虛擬通貨之部份，其討論爭點在於應將其定性為支付工具抑或是數位商品，如為前者，則應無營業稅之課徵餘地；如為後者，於我國，其銷售將會被認定該當勞務之提供，而被課徵營業稅。至於所得稅之討論，其爭點則在所得種類之歸類，及收益認列應適用何種判定基準。 在功能型虛擬通貨之部分，其討論爭點在於應將其定性為表彰一定權利之證書抑或是數位商品，此定性之歧異，將同時影響營業稅及所得稅課徵之介入時點；而在證券型虛擬通貨之部份，其討論爭點則在於證券交易所得免稅稅捐優惠之正當性。 本文將首先參酌國際組織及各國政府對虛擬通貨之定性進行分析，次依序按支付型、功能型、證券型虛擬通貨之順序對其營業稅及所得稅之課徵進行討論，期能找出對我國最適宜之課稅解方。

Blockchain is the technology that enables the existence of crypto-assets. By using smart contracts, a crypto asset can display several functions and characteristics, which constitutes a challenge on government supervision. There are three types of crypto-assets, including payment token, utility token and security token. In Taiwan, only FSC has officially proclaimed that security tokens are the securities regulated under the Securities and Exchange Act, while the other two kinds of crypto-assets are still lack of legal status. Therefore, this essay will mainly focus on finding out the most appropriate legal status of payment tokens and utility tokens, and discussing the taxation of business tax and income tax. There are two kinds of legal status probably defined by governments on payment tokens: a means of payment or digital commodity. The latter definition will lead to a levy of business tax since a sale of digital commodity will be regarded as supply of services, while the former will not. As for the levy of income tax, we should find out how an income of selling payment tokens applies to Article 14, Section 1 of the Income Tax Act, and when should we recognize it. Inland Revenue Authority of Singapore published《IRAS e-Tax Guide - Income Tax Treatment of Digital Tokens》on April. 25, 2020, mentioning that utility token is akin to a voucher. To define utility tokens as certificates or digital commodity will effect the timing of taxation. With regard to security tokens, the issue of law is the legitimacy of tax incentives. Above all, this essay will start with analyzing the legal status of payment tokens, utility tokens and security tokens. After that, in chapter 3 to chapter 5, this essay will continue to discuss on the taxation of cryptocurrency transactions.