虛擬資產服務專法相關實務解析

當前虛擬資產迅速發展，各國監理機關面臨如何有效規範的挑戰。由於虛擬資產具備匿名與跨境特性，衍生之洗錢與詐欺風險亦引起臺灣金管會高度關注，並啟動專法研擬。金管會於今年3月預告《虛擬資產服務法》草案並展開 60 天公眾諮詢，並於 今年6 月底將草案送行政院審查，希冀能加強對虛擬資產平台及交易業務事業（VASP）的監管，使其走向特許制。本月企劃將從法律、稅務、會計等面向做深入的實務解析。

• 從穩定幣之發展談虛擬資產法制及稅務【本月企劃】 Discussing Virtual Asset Legal System and Taxation from the Perspective of the Development of Stablecoins
• 虛擬資產之監理與稅制探討──從虛擬資產專法草案觀之【本月企劃】 A Study on the Supervision and Taxation of Virtual Assets: From the Perspective of the Draft Law on Virtual Assets
• 虛擬貨幣專法下對會計及審計之影響【本月企劃】 The Impact of Specialized Legislation on Virtual Currency on Accounting and Auditing
• 寵物信託之法律架構探討【執業進修】 Exploration on the Legal Structure of Pet Trust
• 精進教育部以行政委託國立大專校院之會計業務處理方式【執業進修】 Enhancing the Accounting Activity Processing Methods of the Ministry of Education with Administrative Entrustment to National Universities and Colleges
• 生育費之列舉扣除──臺北高等行政法院112年稅簡字第15號判決評釋【學習式判解評析】 Itemized Deductions of Childbirth Expenses: Comment on Taipei High Administrative Court Judgment No. 15 in 2023