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英国提议为 DeFi 引入 “无盈亏则无税负” 税收规则

2025-11-28 07:46:56

ChainCatcher 消息,据 CoinDesk 报道,英国政府正在制定新的税收框架,这或将为 DeFi 用户带来利好。

本周公布的提案显示,英国税务海关总署支持对加密货币借贷和流动性池安排采用 “无盈亏则无税负” 原则。在现行制度下,DeFi 用户将资金存入协议,即便只是为了获利或作为抵押申请贷款,也可能触发资本利得税,而新举措将把缴税时间推迟到真正发生经济意义上的资产处置时。这意味着,将加密货币存入借贷协议或向自动做市商提供代币的用户,在存款时不再需要缴税,只有当他们最终出售或交易资产并实现盈亏时,才需缴纳税款。

该提案旨在让税收规则与 DeFi 的实际运作相契合,从而减轻行政负担,避免不合理的税收结果。新原则同样适用于复杂的多代币安排,若用户取回的代币多于存入数量,需对盈利部分征税;若少于存入数量,则视为亏损。不过,该模式尚未最终确定,政府仍在与专业人士和 DeFi 开发者磋商。英国税务海关总署虽未确定立法时间表,但表示会继续与行业保持接触,评估立法的必要性。

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