俄罗斯政府批准了一项旨在规范加密货币交易税的修订法案。加密货币交易产生的收入最高税率为 15%。该税率与收入证券交易税一致。该法案最初于 2020 年 12 月提出,在扫清一个关键障碍后不久将最终定稿。
财政部宣布,新税法将承认数字货币为税收财产。俄罗斯政府决定免除加密货币交易的增值税(VAT),旨在鼓励加密货币的采用。根据财政部的一份声明,修订后的法案还引入了加密货币挖矿收入和费用的征税规则。该规则还将涵盖开采的数字货币的购买和销售以及采矿基础设施运营商与税收控制相关的责任。
俄罗斯的税收重锤敲击加密货币:真相如下
俄罗斯财政部正在考虑对加密收益征收 15% 的个人所得税,甚至适用于挖矿利润。
代币开采了?当它们击中您的钱包时,按市场价值征税。
加密货币现在被视为“财产”,所以不…… pic.twitter.com/JcPpF9LNUA
— Mario Nawfal 的圆桌会议 (@RoundtableSpace) 2024 年 11 月 19 日
The Russian government passed amendments to the bill on the taxation of income and expenditure from the mining, purchase, and sale of crypto. The new rules designed to bring crypto under a clearer tax framework have been stalled for several years. Under the new legislation, digital currency will now be defined as property for taxation purposes.
Income derived from crypto mining will be subject to income tax based on its market value at the time it is received in a wallet. In this case, the crypto’s closing price on major exchanges that particular day. Miners will, however, be allowed to deduct mining-related expenses such as hardware depreciation and electricity costs. The Russian government also decided to exempt crypto transactions from VAT to encourage the adoption of digital currencies. Importantly, income from crypto transactions and income from securities transactions will be under the same tax bracket with a maximum rate of 15%.
The bill that was introduced to parliament in December 2020 and passed in the first reading in February 2021 will soon be finalized to provide a predictable tax framework.
Operators of crypto mining infrastructure will be required to report all service provision data to the Federal Tax Service (FTS). Failure to report or missed deadlines will lead to a $417 (40K rubles) fine. The FTS will use this data to monitor and assess taxes as well as to ensure compliance with the new tax laws.
The Finance Ministry said that discussions with businesses resulted in a decision that balanced the interests of the industry and the state. The fair approach is aimed at promoting innovation and growth in the crypto space.
Individual entrepreneurs and institutions will only be allowed to mine digital currencies after their official inclusion in the Federal Tax Service’s special register. However, individuals not listed in the special register as ‘individual entrepreneurs’ will be allowed to mine crypto as long as they do not exceed the six thousand kWh per month limit.
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