<p>在特朗普总统领导下的新白宫政府推动下，加密监管发生了重大变化，立法者正在制定一个新的税收框架，旨在为涉及稳定币的某些交易提供明确性和安全港。</p>
<p><strong>提议的加密税收框架</strong></p>
<p>来自俄亥俄州的众议员马克斯·米勒和内华达州的史蒂文·霍斯福德起草了一项初步提案，旨在将加密货币的税收处理与传统证券的税收处理对齐。</p>
<p>根据彭博社最近的报告，该草案由尚未正式批准的政策目标和法案语言的混合组成。</p>
<p>该草案立法的一个关键特征是旨在免除涉及受监管稳定币的交易的资本利得税。具体而言，该提案建议对持续保持在 0.99 美元至 1.01 美元之间的交易免税。</p>
<p>然而，该免税仅限于 200 美元以下的交易，最终文本可能会修改哪些代币将符合这一安全港的资格，正如两位国会议员的助手所建议的那样。该提案还试图为通过质押等活动获得的奖励建立安全港，质押涉及验证区块链交易。</p>
<p>米勒众议员强调，“美国的税法未能跟上现代金融技术的步伐。” 他将这项两党法案描述为为数字资产的税收注入明确性、公平性和常识的手段。</p>
<p>提议的草案还涉及通过质押和挖矿加密货币获得的奖励的税收，这涉及在区块链网络内验证交易。</p>
<p><strong>将数字资产与证券税制对齐</strong></p>
<p>根据拜登政府期间国税局（IRS）发布的指导，质押获得的奖励在收到时就要纳税。</p>
<p>共和党立法者对这种做法表示担忧，认为它在资产所有者实现收益之前就对资产征税。相反，民主党人认为这些奖励应被视为补偿，并在收到时征税。</p>
<p>为了弥合这一分歧，米勒和霍斯福德旨在找到一个折衷方案，允许纳税人将奖励的税收推迟至五年。经过这一时期后，奖励将根据其公允市场价值作为收入纳税。</p>
<p>支持加密货币的参议员辛西娅·卢米斯最近宣布她明年将不再竞选连任，她之前提出的加密税收立法将使这些奖励在出售之前免税。这项立法将更符合行业的偏好。</p>
<p>此外，该草案旨在将数字资产纳入与证券相同的税收制度，并在某些情况下适用于商品交易。</p>
<p>它提议将加密货币纳入外国投资者通过美国中介（如经纪人或交易所）交易证券的资本利得税免税范围。</p>
<p>此外，该计划将允许加密货币交易者使用公允价值计量会计，使他们能够根据每年末的公允市场价值确认未实现的收益和损失。</p>
<p>提议的立法还试图对数字资产的洗售交易损失扣除施加限制，并 “关闭现有的漏洞”，以防止设计用于锁定加密货币收益同时推迟相关税务责任的交易。</p>
<p>来自 DALL-E 的特色图片，来自 TradingView.com 的图表</p>

CRCL

<p>由众议员马克斯·米勒（Max Miller）和史蒂文·霍斯福德（Steven Horsford）提出的一项两党提案旨在为稳定币交易提供税务明确性，免除 200 美元以下交易的资本利得税。该草案旨在将加密货币税收与证券税收对齐，允许对质押奖励的税款延迟至五年。它还提议对加密交易者实施公允价值会计，并限制洗售交易损失。该立法回应了双方的关切，旨在为数字资产现代化税法</p>

<p>In the wake of a significant shift in crypto regulation spurred by the new White House administration under President Donald Trump, lawmakers are working on a fresh tax framework aimed at providing clarity and a safe harbor for certain transactions involving stablecoins.</p>
<div class="lb-trans"><p>在特朗普总统领导下的新白宫政府推动下，加密监管发生了重大变化，立法者正在制定一个新的税收框架，旨在为涉及稳定币的某些交易提供明确性和安全港。</p>
</div><p><strong>Proposed Crypto Tax Framework</strong></p>
<div class="lb-trans"><p><strong>提议的加密税收框架</strong></p>
</div><p>Representatives Max Miller from Ohio and Steven Horsford from Nevada have drafted a preliminary proposal that seeks to align the tax treatment of cryptocurrencies with that of traditional securities.</p>
<div class="lb-trans"><p>来自俄亥俄州的众议员马克斯·米勒和内华达州的史蒂文·霍斯福德起草了一项初步提案，旨在将加密货币的税收处理与传统证券的税收处理对齐。</p>
</div><p>According to a recent report by Bloomberg, the draft consists of a blend of policy objectives and bill language not yet formally approved.</p>
<div class="lb-trans"><p>根据彭博社最近的报告，该草案由尚未正式批准的政策目标和法案语言的混合组成。</p>
</div><p>One of the key features of this draft legislation is its aim to exempt capital gains tax for transactions involving regulated stablecoins. Specifically, the proposal proposes to shield transactions that consistently maintain a value between $0.99 and $1.01 from taxation.</p>
<div class="lb-trans"><p>该草案立法的一个关键特征是旨在免除涉及受监管稳定币的交易的资本利得税。具体而言，该提案建议对持续保持在 0.99 美元至 1.01 美元之间的交易免税。</p>
</div><p>However, this exemption is limited to transactions under $200, and the final text may modify which tokens will qualify for this safe harbor, as advised by aides to both congressmen. The proposal also attempts to establish safe harbors for rewards earned through activities like staking, which involves verifying blockchain transactions.</p>
<div class="lb-trans"><p>然而，该免税仅限于 200 美元以下的交易，最终文本可能会修改哪些代币将符合这一安全港的资格，正如两位国会议员的助手所建议的那样。该提案还试图为通过质押等活动获得的奖励建立安全港，质押涉及验证区块链交易。</p>
</div><p>Representative Miller emphasized that “America’s tax code has failed to keep pace with modern financial technology.” He described the bipartisan bill as a means to inject clarity, fairness, and common sense into the taxation of digital assets.</p>
<div class="lb-trans"><p>米勒众议员强调，“美国的税法未能跟上现代金融技术的步伐。” 他将这项两党法案描述为为数字资产的税收注入明确性、公平性和常识的手段。</p>
</div><p>The proposed draft also addresses the taxation of rewards earned through staking and mining cryptocurrencies, which involves verifying transactions within blockchain networks.</p>
<div class="lb-trans"><p>提议的草案还涉及通过质押和挖矿加密货币获得的奖励的税收，这涉及在区块链网络内验证交易。</p>
</div><p><strong>Aligning Digital Assets With Securities Tax Regime</strong></p>
<div class="lb-trans"><p><strong>将数字资产与证券税制对齐</strong></p>
</div><p>Under guidance from the Internal Revenue Service (IRS) issued during the Biden administration, rewards obtained from staking are taxed at the time of receipt.</p>
<div class="lb-trans"><p>根据拜登政府期间国税局（IRS）发布的指导，质押获得的奖励在收到时就要纳税。</p>
</div><p>Republican lawmakers have voiced concerns regarding this approach, arguing that it taxes assets before owners realize a gain. Conversely, Democrats maintain that these rewards should be classified as compensation and taxed upon receipt.</p>
<div class="lb-trans"><p>共和党立法者对这种做法表示担忧，认为它在资产所有者实现收益之前就对资产征税。相反，民主党人认为这些奖励应被视为补偿，并在收到时征税。</p>
</div><p>To navigate this divide, Miller and Horsford aim to find a compromise, allowing taxpayers to defer tax on rewards for up to five years. After this period, the rewards would be taxed as income based on their fair market value.</p>
<div class="lb-trans"><p>为了弥合这一分歧，米勒和霍斯福德旨在找到一个折衷方案，允许纳税人将奖励的税收推迟至五年。经过这一时期后，奖励将根据其公允市场价值作为收入纳税。</p>
</div><p>Pro-crypto Senator Cynthia Lummis, who recently announced that she will not be running for re-election next year, had previously introduced crypto tax legislation that would leave such rewards untaxed until they are sold. This legislation would align more closely with industry preferences.</p>
<div class="lb-trans"><p>支持加密货币的参议员辛西娅·卢米斯最近宣布她明年将不再竞选连任，她之前提出的加密税收立法将使这些奖励在出售之前免税。这项立法将更符合行业的偏好。</p>
</div><p>Additionally, the draft aims to bring digital assets under the same tax regime that governs securities and, in some cases, commodities transactions.</p>
<div class="lb-trans"><p>此外，该草案旨在将数字资产纳入与证券相同的税收制度，并在某些情况下适用于商品交易。</p>
</div><p>It proposes to include cryptocurrencies in capital gains tax exemptions for foreign investors trading securities through US-based intermediaries like brokers or exchanges.</p>
<div class="lb-trans"><p>它提议将加密货币纳入外国投资者通过美国中介（如经纪人或交易所）交易证券的资本利得税免税范围。</p>
</div><p>Furthermore, the plan would permit cryptocurrency traders to utilize mark-to-market accounting, allowing them to recognize unrealized gains and losses based on fair market value at the end of each year.</p>
<div class="lb-trans"><p>此外，该计划将允许加密货币交易者使用公允价值计量会计，使他们能够根据每年末的公允市场价值确认未实现的收益和损失。</p>
</div><p>The proposed legislation also seeks to impose restrictions on deducting losses from wash trades for digital assets and “close existing loopholes” that facilitate transactions designed to lock in cryptocurrency gains while postponing the associated tax liability.</p>
<div class="lb-trans"><p>提议的立法还试图对数字资产的洗售交易损失扣除施加限制，并 “关闭现有的漏洞”，以防止设计用于锁定加密货币收益同时推迟相关税务责任的交易。</p>
</div><p>Featured image from DALL-E, chart from TradingView.com</p>
<div class="lb-trans"><p>来自 DALL-E 的特色图片，来自 TradingView.com 的图表</p>
</div>

新的加密税提案：两党众议院成员推动稳定币安全港