俄羅斯批准具有里程碑意義的加密貨幣稅收法案，為 BTC 挖礦設定 15% 的最高稅率

俄羅斯聯邦委員會（該國議會上院）批准了一項具有里程碑意義的加密貨幣稅收法案。

Russia’s Federation Council has approved a bill that will impose a maximum tax rate of 15% on Bitcoin (BTC) and other digital asset mining operations.

俄羅斯聯邦委員會批准了一項法案，將對比特幣（BTC）和其他數位資產挖礦業務徵收最高 15% 的稅率。

The legislation, which was approved on November 27, now awaits the signature of Russian President Vladimir Putin. Once signed, the law will come into effect after being officially published.

該法案於 11 月 27 日獲得批准，目前正在等待俄羅斯總統普丁簽署。一旦簽署，該法律將在正式公佈後生效。

The bill imposes a maximum tax limit of 15% on all individual cryptocurrency transactions and mining operations, effectively aligning income from digital assets with tax rates imposed on income from securities transactions.

該法案對所有個人加密貨幣交易和挖礦業務實施最高 15% 的稅收限制，有效地將數位資產收入與證券交易收入徵收的稅率保持一致。

Bitcoin and other crypto miners must pay taxes ranging from 13% to 15% on their revenue. The bill states that income arising from mining activities will be taxed on its market value at the time of receipt.

比特幣和其他加密貨幣礦工必須為其收入繳納 13% 至 15% 的稅。該法案規定，採礦活動產生的收入將按收到時的市場價值徵稅。

Moreover, the bill classifies digital currencies used for various purposes — including as a means of payment for services — as property. Notably, the bill exempts all crypto activities from value-added-tax (VAT).

此外，該法案將用於各種目的（包括作為服務支付手段）的數位貨幣歸類為財產。值得注意的是，該法案免除所有加密貨幣活動的增值稅（VAT）。

Once it becomes a law, Bitcoin and other crypto mining infrastructure operators in Russia must share relevant client information with the local authorities. Failure to do so may attract penalties of up to $360.

一旦成為法律，俄羅斯的比特幣和其他加密貨幣挖礦基礎設施營運商必須與地方當局分享相關客戶資訊。否則可能會受到最高 360 美元的處罰。

It is worth emphasizing that the bill won’t place any tax liability on services by authorized mining operators within Russia’s territorial boundaries. Crypto mining businesses can also deduct operating expenses to reduce their total tax liability.

值得強調的是，該法案不會對俄羅斯境內授權採礦業者的服務徵收任何稅務義務。加密貨幣挖礦企業還可以扣除營運費用，以減少其總稅務義務。

The bill’s approval comes when the Russian ruble is in freefall on global currency markets. Year-to-date (YTD), the ruble has depreciated by more than 17% against the US dollar.

該法案獲得批准之際，俄羅斯盧佈在全球貨幣市場上直線下跌。今年迄今（YTD），盧布兌美元已貶值超過 17%。

This devaluation has contributed to Bitcoin reaching an all-time high (ATH) against the ruble. BTC trades above 10 million rubles at press time, with YTD gains exceeding 200% against the struggling fiat currency.

這種貶值導致比特幣兌盧布匯率達到歷史新高（ATH）。截至發稿時，BTC 的交易價格超過 1,000 萬盧布，年初至今相對於苦苦掙扎的法定貨幣漲幅超過 200%。

Russia has been actively leveraging cryptocurrencies in an attempt to evade sanctions imposed on it since the onset of the Ukraine conflict. During this year’s BRICS summit in Kazan, Russia, key lawmakers proposed selling BTC to international buyers to circumvent Western sanctions effectively.

自烏克蘭衝突爆發以來，俄羅斯一直在積極利用加密貨幣，試圖逃避對其實施的製裁。今年在俄羅斯喀山舉行的金磚國家峰會期間，主要立法者提議向國際買家出售比特幣，以有效規避西方制裁。

Similarly, Russia expressed interest in adopting digital assets for cross-border payments in September. Earlier this year, President Putin signed a bill granting legal status to cryptocurrency mining in the country.

同樣，俄羅斯在 9 月表示有興趣採用數位資產進行跨境支付。今年早些時候，普丁總統簽署了一項法案，授予該國加密貨幣挖礦合法地位。

Russia is also grappling with an energy crisis, forcing it to ban crypto mining in certain regions due to its energy-intensive nature. BTC trades at $95,162 at press time, down 0.9% in the past 24 hours.

俄羅斯也正在應對能源危機，由於其能源密集性質，迫使其禁止某些地區的加密貨幣開採。截至發稿，BTC 交易價格為 95,162 美元，過去 24 小時下跌 0.9%。