<p>在特朗普總統領導下的新白宮政府推動下，加密監管發生了重大變化，立法者正在制定一個新的税收框架，旨在為涉及穩定幣的某些交易提供明確性和安全港。</p>
<p><strong>提議的加密税收框架</strong></p>
<p>來自俄亥俄州的眾議員馬克斯·米勒和內華達州的史蒂文·霍斯福德起草了一項初步提案，旨在將加密貨幣的税收處理與傳統證券的税收處理對齊。</p>
<p>根據彭博社最近的報告，該草案由尚未正式批准的政策目標和法案語言的混合組成。</p>
<p>該草案立法的一個關鍵特徵是旨在免除涉及受監管穩定幣的交易的資本利得税。具體而言，該提案建議對持續保持在 0.99 美元至 1.01 美元之間的交易免税。</p>
<p>然而，該免税僅限於 200 美元以下的交易，最終文本可能會修改哪些代幣將符合這一安全港的資格，正如兩位國會議員的助手所建議的那樣。該提案還試圖為通過質押等活動獲得的獎勵建立安全港，質押涉及驗證區塊鏈交易。</p>
<p>米勒眾議員強調，“美國的税法未能跟上現代金融技術的步伐。” 他將這項兩黨法案描述為為數字資產的税收注入明確性、公平性和常識的手段。</p>
<p>提議的草案還涉及通過質押和挖礦加密貨幣獲得的獎勵的税收，這涉及在區塊鏈網絡內驗證交易。</p>
<p><strong>將數字資產與證券税制對齊</strong></p>
<p>根據拜登政府期間國税局（IRS）發佈的指導，質押獲得的獎勵在收到時就要納税。</p>
<p>共和黨立法者對這種做法表示擔憂，認為它在資產所有者實現收益之前就對資產徵税。相反，民主黨人認為這些獎勵應被視為補償，並在收到時徵税。</p>
<p>為了彌合這一分歧，米勒和霍斯福德旨在找到一個折衷方案，允許納税人將獎勵的税收推遲至五年。經過這一時期後，獎勵將根據其公允市場價值作為收入納税。</p>
<p>支持加密貨幣的參議員辛西婭·盧米斯最近宣佈她明年將不再競選連任，她之前提出的加密税收立法將使這些獎勵在出售之前免税。這項立法將更符合行業的偏好。</p>
<p>此外，該草案旨在將數字資產納入與證券相同的税收制度，並在某些情況下適用於商品交易。</p>
<p>它提議將加密貨幣納入外國投資者通過美國中介（如經紀人或交易所）交易證券的資本利得税免税範圍。</p>
<p>此外，該計劃將允許加密貨幣交易者使用公允價值計量會計，使他們能夠根據每年末的公允市場價值確認未實現的收益和損失。</p>
<p>提議的立法還試圖對數字資產的洗售交易損失扣除施加限制，並 “關閉現有的漏洞”，以防止設計用於鎖定加密貨幣收益同時推遲相關税務責任的交易。</p>
<p>來自 DALL-E 的特色圖片，來自 TradingView.com 的圖表</p>

CRCL

<p>由眾議員馬克斯·米勒（Max Miller）和史蒂文·霍斯福德（Steven Horsford）提出的一項兩黨提案旨在為穩定幣交易提供税務明確性，免除 200 美元以下交易的資本利得税。該草案旨在將加密貨幣税收與證券税收對齊，允許對質押獎勵的税款延遲至五年。它還提議對加密交易者實施公允價值會計，並限制洗售交易損失。該立法回應了雙方的關切，旨在為數字資產現代化税法</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>在特朗普總統領導下的新白宮政府推動下，加密監管發生了重大變化，立法者正在制定一個新的税收框架，旨在為涉及穩定幣的某些交易提供明確性和安全港。</p>
</div><p><strong>Proposed Crypto Tax Framework</strong></p>
<div class="lb-trans"><p><strong>提議的加密税收框架</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>來自俄亥俄州的眾議員馬克斯·米勒和內華達州的史蒂文·霍斯福德起草了一項初步提案，旨在將加密貨幣的税收處理與傳統證券的税收處理對齊。</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>根據彭博社最近的報告，該草案由尚未正式批准的政策目標和法案語言的混合組成。</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>該草案立法的一個關鍵特徵是旨在免除涉及受監管穩定幣的交易的資本利得税。具體而言，該提案建議對持續保持在 0.99 美元至 1.01 美元之間的交易免税。</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，該免税僅限於 200 美元以下的交易，最終文本可能會修改哪些代幣將符合這一安全港的資格，正如兩位國會議員的助手所建議的那樣。該提案還試圖為通過質押等活動獲得的獎勵建立安全港，質押涉及驗證區塊鏈交易。</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>米勒眾議員強調，“美國的税法未能跟上現代金融技術的步伐。” 他將這項兩黨法案描述為為數字資產的税收注入明確性、公平性和常識的手段。</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>提議的草案還涉及通過質押和挖礦加密貨幣獲得的獎勵的税收，這涉及在區塊鏈網絡內驗證交易。</p>
</div><p><strong>Aligning Digital Assets With Securities Tax Regime</strong></p>
<div class="lb-trans"><p><strong>將數字資產與證券税制對齊</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>根據拜登政府期間國税局（IRS）發佈的指導，質押獲得的獎勵在收到時就要納税。</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>共和黨立法者對這種做法表示擔憂，認為它在資產所有者實現收益之前就對資產徵税。相反，民主黨人認為這些獎勵應被視為補償，並在收到時徵税。</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>為了彌合這一分歧，米勒和霍斯福德旨在找到一個折衷方案，允許納税人將獎勵的税收推遲至五年。經過這一時期後，獎勵將根據其公允市場價值作為收入納税。</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>支持加密貨幣的參議員辛西婭·盧米斯最近宣佈她明年將不再競選連任，她之前提出的加密税收立法將使這些獎勵在出售之前免税。這項立法將更符合行業的偏好。</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，該草案旨在將數字資產納入與證券相同的税收制度，並在某些情況下適用於商品交易。</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>它提議將加密貨幣納入外國投資者通過美國中介（如經紀人或交易所）交易證券的資本利得税免税範圍。</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，該計劃將允許加密貨幣交易者使用公允價值計量會計，使他們能夠根據每年末的公允市場價值確認未實現的收益和損失。</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>提議的立法還試圖對數字資產的洗售交易損失扣除施加限制，並 “關閉現有的漏洞”，以防止設計用於鎖定加密貨幣收益同時推遲相關税務責任的交易。</p>
</div><p>Featured image from DALL-E, chart from TradingView.com</p>
<div class="lb-trans"><p>來自 DALL-E 的特色圖片，來自 TradingView.com 的圖表</p>
</div>

新的加密税提案：兩黨眾議院成員推動穩定幣安全港