6月3日，香港署理財經事務及庫務局局長陳浩濂於立法會會議就《2026年稅務（修訂）（加密資產申報架構及經修訂的共同匯報標準）條例草案》動議二讀時指出，為提升國際稅務透明度、打擊跨境逃稅，經濟合作暨發展組織持續推動全球各地自動交換稅務資訊，並製訂共同匯報標準。

陳浩濂強調，香港須透過修訂《稅務條例》落實相關新規，藉此履行國際稅務合作義務、守護香港國際金融中心地位，同時避免香港被列入非合作稅務管轄區，導緻本地企業於海外面臨額外合規成本與稅務負擔。

為確保加密資產申報機製在港順利落地，陳浩濂提出修訂《稅務條例》，新增加密資產定義、加密資產申報服務商、應申報交易規範、申報判定標準、向稅務局申報資訊範圍與盡職審查條款等相關條文。

 Hong Kong Plans Amendments to Tax Ordinance Including Crypto Asset Reporting Framework to Fulfil International Tax Cooperation Obligations

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On June 3, Mr. Chan Ho Lim, Acting Secretary for Financial Services and the Treasury of Hong Kong, moved the Second Reading of the Inland Revenue (Amendment) (Crypto Asset Reporting Framework and Revised Common Reporting Standard) Bill 2026 at the Legislative Council. He stated that to boost cross-border tax transparency and curb international tax evasion, the OECD has been promoting automatic exchange of tax information worldwide and formulated the Common Reporting Standard.

Chan stressed that Hong Kong needs to amend its Inland Revenue Ordinance to roll out the new rules, honour international tax commitments and preserve its standing as an international financial hub. It also helps prevent Hong Kong from being labelled a non-cooperative tax jurisdiction, which would raise compliance and tax costs for Hong Kong enterprises overseas.

To facilitate effective implementation of the crypto asset reporting regime in Hong Kong, the proposed amendments will define crypto assets, crypto asset reporting service providers and reportable transactions, set out reporting thresholds, specify information to be filed with the Inland Revenue Department and lay down due diligence requirements.