巴西將在重大改革中修改加密稅法

巴西準備根據一項新法案徹底改革對加密貨幣徵稅的方式。與個人投資者稅收相關的法案草案將提議改變對加密貨幣的考慮方式，允許對加密貨幣進行類似於資本利得和可變收入股票的徵稅。根據即將在未來幾天提交給國會的提案，加密貨幣投資者將對加密業務所獲得的利潤繳納 15% 的所得稅。目前，加密貨幣利潤作為商品徵稅，並根據交易量徵收資本利得稅，交易量低於 500 萬雷亞爾（99 萬美元）的起稅率為 15%。超過 3,000 萬雷亞爾（近 600 萬美元）的交易稅率為 22.5%，其間的交易適用較低稅率。該稅收制度適用於每月在其註冊的所有平台上交易超過 35,000 雷亞爾（約 7,000 美元）的投資者交易的加密貨幣和 NFT。

Brazil Poised to Overhaul Cryptocurrency Tax Regime in New Bill

巴西準備在新法案中改革加密貨幣稅收制度

Brazil is set to overhaul its taxation approach towards cryptocurrencies. A new bill pertaining to investment taxation on individuals proposes significant changes in the way crypto assets are treated, bringing them under the same tax umbrella as capital instruments and variable income stocks.

巴西將徹底改革對加密貨幣的稅收方式。一項有關個人投資稅的新法案提議對加密資產的處理方式進行重大改變，將其納入與資本工具和可變收入股票相同的稅收保護範圍內。

Under the proposal, which is expected to be submitted to Congress in the coming days, cryptocurrency investors will be liable to pay 15% income tax on earnings from their crypto-related activities.

根據預計在未來幾天提交給國會的提案，加密貨幣投資者將有責任為其加密貨幣相關活動的收入繳納 15% 的所得稅。

Currently, gains from crypto assets are taxed as commodities and subject to capital gains tax rates based on the transaction volume, ranging from 15% for volumes below 5 million Reais (approximately $990,000) to 22.5% for transactions exceeding 30 million Reais (close to $6 million), with tapering rates for intermediate volumes.

目前，加密資產收益作為商品徵稅，並根據交易量繳納資本利得稅，交易量低於500 萬雷亞爾（約合99 萬美元）的稅率為15%，交易量超過3000 萬雷亞爾（約6 美元）的稅率為22.5%。百萬），中間體積逐漸縮小。

This tax regime applies to cryptocurrencies and NFTs transacted by investors trading above 35,000 Reais (around $7,000) monthly across all registered platforms.

該稅收制度適用於投資者在所有註冊平台上每月交易超過 35,000 雷亞爾（約 7,000 美元）的加密貨幣和 NFT。

The proposed tax treatment brings the threshold closer to the one for stocks, which currently stands at 20,000 Reais (approximately $4,000). However, it remains uncertain whether the new bill will alter these thresholds, providing potential relief for crypto investors transacting smaller volumes of digital assets.

擬議的稅收待遇使門檻更接近股票門檻，目前為 20,000 雷亞爾（約 4,000 美元）。然而，目前尚不確定新法案是否會改變這些門檻，為交易少量數位資產的加密貨幣投資者提供潛在的緩解。

The changes outlined in the legislation are slated to take effect in 2025, subject to legislative approval. The bill has been under development for over a year and is expected to undergo deliberation in Congress.

立法中概述的變更預計於 2025 年生效，但須經立法批准。該法案已經制定了一年多，預計將在國會進行審議。

The new tax regime forms part of Brazil's broader push towards enhancing oversight of the cryptocurrency sector. In February, Brazil's tax authority identified irregularities in over 25,000 cryptocurrency tax returns by combining artificial intelligence (AI) and traditional techniques to pinpoint discrepancies.

新的稅收制度是巴西加強加密貨幣行業監管的更廣泛努力的一部分。今年 2 月，巴西稅務機關透過結合人工智慧 (AI) 和傳統技術來找出差異，發現了超過 25,000 份加密貨幣納稅申報表中的違規行為。

Implications for Cryptocurrency Investors

對加密貨幣投資者的影響

The proposed tax changes have the potential to significantly impact cryptocurrency investors in Brazil. By aligning crypto assets with capital instruments for tax purposes, the bill aims to simplify the tax treatment and provide a more consistent framework.

擬議的稅收變化可能會對巴西的加密貨幣投資者產生重大影響。透過將加密資產與資本工具進行稅收調整，該法案旨在簡化稅務處理並提供更一致的框架。

The 15% income tax rate on crypto earnings represents a departure from the current variable capital gains tax rates, which can range from 15% to 22.5%. However, it remains to be seen whether the bill will retain the current thresholds for exemption, which may offer some relief to small-scale crypto investors.

加密收入的 15% 所得稅率與目前的可變資本利得稅率不同，目前的可變資本利得稅率範圍為 15% 至 22.5%。然而，該法案是否會保留目前的豁免門檻仍有待觀察，這可能會給小規模加密貨幣投資者帶來一些緩解。

Brazil's Regulatory Landscape for Cryptocurrencies

巴西的加密貨幣監管環境

Brazil has taken significant steps towards regulating the cryptocurrency sector in recent years. The country's central bank, Banco Central do Brasil (BCB), has been at the forefront of developing a regulatory framework for cryptocurrencies.

近年來，巴西在監管加密貨幣產業方面採取了重大措施。該國中央銀行巴西中央銀行（BCB）一直處於制定加密貨幣監管框架的最前線。

In 2022, the BCB issued a resolution establishing guidelines for cryptocurrency exchanges operating in Brazil, requiring them to register with the central bank and comply with anti-money laundering and know-your-customer (KYC) regulations.

2022 年，巴西央行發布了一項決議，為在巴西運營的加密貨幣交易所製定指導方針，要求它們向央行註冊並遵守反洗錢和了解你的客戶 (KYC) 法規。

The new tax bill, once approved, will further solidify Brazil's regulatory approach towards cryptocurrencies. It demonstrates the government's commitment to providing clarity and accountability within the sector while ensuring that crypto investors contribute their fair share to the tax base.

新的稅收法案一旦獲得批准，將進一步鞏固巴西對加密貨幣的監管方式。它表明政府致力於在該行業內提供透明度和問責制，同時確保加密貨幣投資者為稅基貢獻公平的份額。

Conclusion

結論

Brazil's proposed cryptocurrency tax overhaul is a significant development that seeks to bring the taxation of crypto assets in line with traditional financial instruments. The new legislation aims to simplify the tax treatment, enhance transparency, and strengthen regulatory oversight of the cryptocurrency sector.

巴西提議的加密貨幣稅改革是一項重大進展，旨在使加密資產的稅收與傳統金融工具的稅收保持一致。新立法旨在簡化稅收處理、提高透明度並加強對加密貨幣行業的監管。

As Congress deliberates on the bill, investors and industry stakeholders await further details on the proposed changes and their potential impact on the dynamic Brazilian cryptocurrency market.

在國會審議該法案時，投資者和行業利益相關者正在等待有關擬議變更及其對充滿活力的巴西加密貨幣市場的潛在影響的進一步細節。