加密资产报告框架XML模式：税务管理用户指南

User Guide for Tax Administrations Crypto-Asset Reporting Framework XMLSchema: User Guide for Tax Administrations Version 1.0–October2024 This documentand related XML Schema, as well as any data included herein, are without prejudice to the status of orsovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of anyterritory, city or area. This document was approved by theCommittee on FiscalAffairs on23August2024and prepared for publication by theOECD Secretariat. Please cite this publication as:OECD (2024),Crypto-Asset Reporting Framework XML Schema: User Guide for Tax Administrations, OECDPublishing, Paris, The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use ofsuch data by the OECD is withoutprejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements in the West Bank under the terms of international law. Note by Türkiye The information in the related XML Schema with reference to “Cyprus” relates to the southern part of the Island. There is nosingle authority representingboth Turkish and Greek Cypriot people onthe Island. Türkiyerecognises the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitablesolution is found within the context of the United Nations, Türkiyeshall preserve its position concerning the “Cyprus issue”. Note by all the European Union Member States of the OECD and the European Union The Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. The information in the related XML Schema relatesto the area under the effective controlof the Government of the Republic of Cyprus. Photo credits:© © OECD 2024 Foreword This document contains the user guide for the XML schema that supports the automatic exchange ofinformation pursuant to the Crypto-Asset Reporting Framework (CARF), as approved by the OECD in2023. While the XML schema has been primarily designed to facilitate the exchanges of CARF informationbetween tax administrations, the XML schema can also be used for domestic reporting of CARFinformation by Reporting Crypto-Asset Service Providers, to the extent permitted under domestic law ofthe relevant jurisdiction. Table of contents Foreword3 Abbreviations and Acronyms5 CARF XML SchemaIntroductionCARF Schema InformationCorrections 6 6829 Annex A. CARF XML Schema v. 1.0 Diagrams Annex B. Glossary of Namespaces45 Abbreviations and Acronyms CARFXML Schema Introduction How theCARFUser Guide links to theCARFXMLSchema The Schema for exchangespursuant to the Crypto-Asset Reporting Framework(CARF)UserGuideisdividedintologicalsectionsbasedontheschema andprovidesinformationonspecificdataelementsandanyattributesthatdescribeeachdataelement. Themain sections of theCARFSchemaUser Guide are: I.The MessageHeaderwiththesender,recipient,messagetype andreporting period;II.The Organisation Party type, used for identifying entities, i.e. bothEntityReportingCrypto-Asset Service Providersand EntityCrypto-Asset Users;III.ThePerson Party type, used for identifyingindividualReportingCrypto-Asset ServiceProviders and individual Crypto-Asset Users, as well as the natural persons controllingcertain Entity Crypto-Asset Users;IV.TheCARFBody, which containstwosub-sections–a.RCASP, containing the required information with respect to theidentity of theReportingCrypto-Asset Service Providerthat is reporting pursuant to theCARFand its nexus to the reporting jurisdiction;b.CryptoUsers, containing information on theReportable Users’i.Identity, which identifies the individual or EntityCrypto-Asset User(andanyControlling Persons)subject to exchange under theCARF; andii.Relevant Transactions,which includes information on the RelevantTransactions carried out by a Crypto-Asset User that are reportable underthe CARF, namely exchanges between Relevant Crypto-Assets and FiatCurrencies, exchanges between one or more forms of Relevant Crypto-Assets and Transfers (including Reportable Retail Payment Transactionsand Transfers to unhosted wallets) of Relevant Crypto-Assets. TheCARFXML Schemaisdesignedtobeusedfortheexchange of informationreported under theCARFbetweencompetent authorities that have activated exchange relationships under the MultilateralCompetent Authority Agreement on Automatic Exchange of Informationpursuant to the Crypto-AssetReportingFramework(“CARFMCAA”), orasimilar exchange instrument. Where appropriate,jurisdictionscould also consider using the schemadomestically for the purpose ofgathering the required information from their respective ReportingCrypto-Asset Service Providers.Sections of the User Guide that relate to the domestic use of the schema are reflected in italics. Therequirementfieldforeachdataelementanditsattributeindicate whethertheelementisvalidationoroptionalintheschema.Everyelementisoneortheotherintheschema. “Validation”elementsMUSTbepresentforALLdatarecordsinafile anda