Calix 分析了中國近期的境外收入補稅行動，重點聚焦其對 Web3 從業者和投資者的影響。Calix 指出，中國內地稅務局能夠通過 CRS 數據、外匯記錄、支付平台等渠道和方式交叉核查居民境外收入，相關征管工作逐漸顯性化、體系化。針對加密貨幣收入，雖然法律尚未明確定義，但稅法中存在「財產轉讓所得」等兜底條款，已有炒幣高盈利者被追繳稅款的先例。未來加密資產稅務風險不容忽視。

Calix has analyzed China's recent overseas income tax supplementary payment campaigns, focusing on their impact on Web3 practitioners and investors. Calix notes that tax authorities on the Chinese mainland can cross-verify residents' overseas incomes through channels such as CRS data, foreign exchange records, and payment platforms, with relevant tax administration becoming increasingly explicit and systematic. For cryptocurrency incomes, although there is no clear legal definition yet, tax laws include 'property transfer income' and other fallback clauses. There have been precedents where high-profit cryptocurrency traders were pursued for back taxes. In the future, tax risks of crypto assets cannot be ignored.