在立法者和「加密貨幣」行業的強烈抗議下，義大利淡化了擬議的過高數位資產稅

義大利政府提議將數位資產持有者的資本利得稅從目前的 26% 提高到 42%，作為總理喬治亞·梅洛尼 (Giorgia Meloni) 政府提高歐洲第四大經濟體政府收入的努力的一部分。

Capital Gains Tax on Digital Assets in Italy to Be Capped at 28%Italy’s government initially proposed hiking the capital gains tax on digital asset holders from 26% to 42%. However, following backlash from some lawmakers and the ‘crypto’ sector, the government is set to accept a counteroffer that will cap the taxes at 28%, according to people familiar with the matter.

義大利數位資產資本利得稅上限為28% 義大利政府最初提議將數位資產持有者的資本利得稅從26%提高到42%。然而，據知情人士透露，在一些立法者和「加密貨幣」行業的強烈反對後，政府將接受一項將稅率上限控制在 28% 的還價。

Some lawmakers, including a section of the ruling coalition Fratelli d’Italia, opposed the taxes, which they claimed could burden traders heavily and crash the nascent sector. These lawmakers proposed a counteroffer that caps the digital asset taxes at 28%, and according to Bloomberg, Meloni’s government is set to accept the offer.

一些立法者，包括執政聯盟義大利兄弟會的一部分人，反對這些稅收，他們聲稱這可能會給貿易商帶來沉重負擔，並導致新興產業崩潰。這些立法者提出了一項還價，將數位資產稅上限限制在 28%，根據彭博社報道，梅洛尼政府將接受這項提議。

The counteroffer was made by legislators from Lega, a populist right-wing party that’s part of the ruling coalition. They also called for a new working group comprised of VASPs and consumer associations to spread awareness about digital assets in Italy. Sources with insider knowledge told Bloomberg that the government will likely approve the proposals.

這筆還價是由來自執政聯盟的民粹主義右翼政黨「聯盟黨」(Lega) 的立法者提出的。他們還呼籲成立一個由 VASP 和消費者協會組成的新工作小組，以提高義大利對數位資產的認識。知情人士告訴彭博社，政府可能會批准這些提案。

Another faction is calling for the digital asset taxes to be scrapped altogether. This group, which mainly consists of members of Forza Italia, another party in the ruling coalition, believes that the move would foster adoption and spur the economy. Currently, Italy exempts digital asset taxes on gains of $2,120 or less.

另一派則呼籲完全取消數位資產稅。該團體主要由執政聯盟中另一個政黨義大利力量黨的成員組成，他們認為此舉將促進採用並刺激經濟。目前，義大利對 2,120 美元或以下的收益免徵數位資產稅。

“We believe that such a tax hike isn’t right. Going from 26% to 42% has a reason that isn’t widely understandable by anyone, whether that be a normal citizen or a large investor,” stated Paolo Barelli, the Forza Italia whip in the lower chamber of Parliament.

「我們認為這樣的增稅是不對的。從 26% 上升到 42% 的原因是任何人都無法廣泛理解的，無論是普通公民還是大投資者，」議會下院義大利力量黨黨鞭保羅·巴雷利 (Paolo Barelli) 表示。

The ruling coalition remains open to new proposals on handling digital assets. Speaking to legislators a week ago, Finance Minister Giancarlo Giorgetti stated, “I am willing to consider different forms of taxation based on how long the investment has been in the portfolio.”

執政聯盟仍然對處理數位資產的新提案持開放態度。一周前，財政部長吉安卡洛·喬治蒂 (Giancarlo Giorgetti) 在向立法者發表講話時表示，“我願意根據投資在投資組合中的存續時間考慮不同形式的稅收。”

The digital asset tax is part of a larger drive by the Italian government to target the digital economy. This includes eliminating the existing thresholds that internet-based companies must hit to attract a 3% tax. Currently, the government imposes this tax on any company generating €750 million ($791 million), of which €5.5 million ($5.8 million) is generated in Italy. The government proposes to remove this cap, a move critics say would heavily impact small and medium enterprises.

數位資產稅是義大利政府針對數位經濟的更大努力的一部分。這包括取消網路公司為吸引 3% 的稅收而必須達到的現有門檻。目前，政府對任何產生 7.5 億歐元（7.91 億美元）的公司徵收這項稅，其中 550 萬歐元（580 萬美元）來自義大利。政府提議取消這項上限，批評者稱此舉將嚴重影響中小企業。

Despite the looming tax hikes, Italy’s largest lender is expanding its digital asset capabilities. Sources say Intesa Sanpaolo SpA is broadening its digital assets desk beyond ‘crypto’ options, futures, and ETFs to now include spot trading. Intesa launched the desk last year, and since then, it has only focused on prop trading, using its own funds for its digital asset venture. The sources revealed that it intends to expand the offering to institutional investors.

儘管加稅迫在眉睫，義大利最大的銀行仍在擴大其數位資產能力。消息人士稱，聯合聖保羅銀行 (Intesa Sanpaolo SpA) 正在將其數位資產業務範圍從「加密」選擇權、期貨和 ETF 擴展到現在的現貨交易。 Intesa 去年推出了該服務台，從那時起，它只專注於自營交易，並使用自有資金進行數位資產投資。消息人士透露，該公司打算擴大向機構投資者的發行範圍。

Russia to impose 15% digital asset taxRussia is also ramping up its digital asset taxation. President Vladimir Putin’s administration has approved draft amendments to the country’s taxation laws, treating digital assets as property for tax purposes.

俄羅斯將徵收15%的數位資產稅俄羅斯也在加大數位資產稅。普丁總統的政府已批准該國稅法修正案草案，將數位資產視為稅收財產。

Under the new bill, digital currency income will be taxed based on its market value at the time of receipt or mining. However, miners can deduct mining expenses, such as electricity costs, salaries, and costs of new mining equipment, before calculating the tax. The amendments also extend to cloud mining operations, which will be required by law to submit data about their clients to tax authorities.

根據新法案，數位貨幣收入將根據其收到或開採時的市場價值徵稅。然而，礦工可以在計算稅收之前扣除採礦費用，例如電費、工資和新採礦設備的成本。這些修正案也適用於雲端挖礦業務，法律要求雲端挖礦業務向稅務機關提交有關其客戶的資料。

The proposed regime requires digital asset holders to pay taxes in two stages. First, the holders will pay the tax based on the value of the digital asset on the day they receive it. In the second stage, they will have to reassess its value when they sell it, and if it has appreciated, they will need to pay extra taxes for the appreciation. Price falls entitle holders to deductible losses.

擬議的製度要求數位資產持有者分兩個階段納稅。首先，持有者將根據收到數位資產之日的價值繳納稅款。第二階段，賣的時候要重新評估它的價值，如果升值了，就需要為升值繳額外的稅。價格下跌使持有人有權獲得可扣除的損失。

“As a result of discussions with businesses, a decision was made on the advisability of taxing the financial result from mining as the fairest reflection of the results of this activity. This approach is aimed at observing a balance between the interests of businesses and the state,” the Finance Ministry stated, as reported by Moscow-based news agency Interfax.

「與企業討論的結果，我們決定對採礦業的財務結果徵稅是該活動結果最公平的反映。根據莫斯科通訊社國際文傳電訊社報道，財政部表示，這種做法旨在維持企業和國家利益之間的平衡。

The new tax code will bring digital asset taxes to the same level as income from securities, where the maximum tax doesn’t exceed 15%. It also exempts digital asset transactions from value-added tax.

新稅法將使數位資產稅達到與證券收入相同的水平，最高稅率不超過15%。它還免除數位資產交易的增值稅。

The new regime is part of a wider digital asset regulatory overhaul. Other changes include a new requirement that corporate miners obtain registration from the Federal Tax Service. Individuals are allowed to mine without a permit as long as their operations consume less than 6,000 kilowatt-hours monthly. The average household consumption in Russia is 1,000 kWh.

新制度是更廣泛的數位資產監管改革的一部分。其他變化包括企業礦工從聯邦稅務局獲得註冊的新要求。個人只要每月消耗電量低於 6000 千瓦時，就可以無需許可證進行採礦。俄羅斯家庭平均用電量為1000千瓦時。

Russia’s Industrial Mining Association expects the new tax measures to generate at least $520 million in revenue for the government annually.

俄羅斯工業礦業協會預計，新的稅收措施每年將為政府創造至少5.2億美元的收入。

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