--- title: "加密货币与数字资产税收规则：交易者需了解的关键要点" description: "本文讨论了数字资产交易的税收规则，包括现货加密货币、期货、ETF、期权和代币。文章强调，现货加密货币被视为财产，而 CME 比特币和以太坊期货符合有利的第 1256 条税收待遇。文章还涵盖了代币化资产、稳定币以及质押和挖矿收入的税务影响。从 2025 年开始，新的 IRS 1099-DA 表格将要求详细报告，这可能会重塑交易者和投资者的合规要求" type: "news" locale: "zh-CN" url: "https://longbridge.com/zh-CN/news/252716747.md" published_at: "2025-08-12T16:17:33.000Z" --- # 加密货币与数字资产税收规则：交易者需了解的关键要点 > 本文讨论了数字资产交易的税收规则，包括现货加密货币、期货、ETF、期权和代币。文章强调，现货加密货币被视为财产，而 CME 比特币和以太坊期货符合有利的第 1256 条税收待遇。文章还涵盖了代币化资产、稳定币以及质押和挖矿收入的税务影响。从 2025 年开始，新的 IRS 1099-DA 表格将要求详细报告，这可能会重塑交易者和投资者的合规要求 p ByRobert Green Share Save Comment Money Markets Crypto & Digital Asset Tax Rules: Key Insights For Traders ByRobert Green , Contributor. Forbes contributors publish independent expert analyses and insights. Leading writer and speaker in the area of trader tax benefits. for Great Speculations Follow Author Aug 12, 2025, 11:50am EDT Aug 12, 2025, 12:16pm EDT Share Save Comment Digital Assets Tax Treatment Self created Digital assets take many forms—each with its own distinct tax treatment, regulatory oversight, and planning considerations. Here’s what traders and investors need to know: Spot Cryptocurrency – Direct ownership of Bitcoin (BTC), Ethereum (ETH), and other coins is treated as property under IRS Notice 2014-21. Gains or losses occur when an asset is sold, exchanged, or otherwise disposed of. Not subject to wash sale rules, allowing same-day tax-loss harvesting. Section 475 MTM for active traders eligible for trader tax status (TTS) does not apply to property. Bitcoin & Crypto Futures (CME) – CME Bitcoin and Ether futures are regulated, cash-settled contracts on a Qualified Board or Exchange (QBE). Qualify for Section 1256: 60% long-term/40% short-term capital gains, marked to market annually, exempt from wash sale rules. Potential tax savings vs. ordinary rates can exceed 10 percentage points for top-bracket taxpayers. Options on CME Futures – Options on CME Bitcoin and Ether futures (including micro contracts) also qualify for Section 1256 as non-equity options listed on a QBE. Offshore or non-regulated options do not qualify for Section 1256. Bitcoin Futures ETFs (e.g., BITO) – Structured as Regulated Investment Companies (RICs) investing in CME futures. Investors benefit from fund-level Section 1256 60/40 treatment, but ETF shares are RIC securities subject to wash sale rules. Spot Bitcoin ETFs (e.g., IBIT, FBTC) – Grantor trusts directly holding Bitcoin. Taxed like spot crypto—property treatment, no wash sale rules. Tokenized Assets – Digital representations of stocks, bonds, real estate, or commodities. SEC-registered versions are securities subject to wash sale rules; unregulated tokens are considered property. Starting in 2025, Form 1099-DA will require detailed reporting. Stablecoins – Pegged to fiat currencies; taxed as property. The GENIUS Act imposes reserve and transparency rules without changing tax classification. Staking, Mining, Airdrops, Hard Forks – Income recognized at fair market value when received; subsequent sales produce capital gains/losses. Crypto Lending & Interest – Yield is ordinary income upon receipt; repayment in crypto can trigger gains or losses if value changes. Bottom Line: While most digital assets remain property for tax purposes, CME-traded futures and options qualify for Section 1256’s favorable 60/40 treatment. ETF structure determines whether wash sale rules apply. New IRS Form 1099-DA and legislative proposals could significantly reshape compliance starting in 2025. For a more in-depth analysis, see a longer-form version of this blog post on GreenTraderTax.com. Related blog post from Robert A. Green, CPA, Crypto Tax Implications After The GENIUS Act Editorial Standards Reprints & Permissions LOADING VIDEO PLAYER... 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