俄羅斯起草加密貨幣開採和交易徵稅的修正案，將加密貨幣定義為財產

俄羅斯正在推動比特幣（BTC）採礦立法修正案草案，為加密貨幣採礦、交易和相關基礎設施引入新的稅收規則。

Russia is set to introduce new tax rules for crypto mining, transactions, and related infrastructure, as part of a draft amendment to its Bitcoin (BTC) mining legislation.

作為比特幣（BTC）採礦立法修正案草案的一部分，俄羅斯將針對加密貨幣採礦、交易和相關基礎設施引入新的稅收規則。

The amendments, announced by the Ministry of Finance on Friday, will establish new guidelines for taxing income and expenses in the crypto mining sector, and outline the tax obligations for operators of mining infrastructure, according to an Interfax report.

根據國際文傳電訊社報道，財政部週五宣布的修正案將為加密貨幣挖礦行業的收入和支出製定新的指導方針，並概述挖礦基礎設施運營商的納稅義務。

Under the changes, cryptocurrencies will be defined as property for tax purposes. Income from mined tokens will be taxed based on their market value when received, and crypto miners can subtract related expenses from their income, the report said.

根據這些變化，加密貨幣將被定義為用於稅收目的的財產。報告稱，開採代幣的收入將根據收到時的市場價值徵稅，加密貨幣礦工可以從收入中扣除相關費用。

The amendments also state that crypto transactions will not be subject to value-added tax. Instead, income from these operations will be taxed alongside income from securities transactions, with the highest personal income tax rate on cryptocurrency earnings set at 15%.

修正案還規定，加密貨幣交易無需繳納增值稅。相反，這些業務的收入將與證券交易收入一起徵稅，加密貨幣收入的最高個人所得稅稅率為 15%。

Additionally, crypto mining infrastructure operators will be required to notify tax authorities about individuals using their facilities for mining, although the exact details that operators should disclose about their customers remain unclear.

此外，加密貨幣挖礦基礎設施營運商將被要求向稅務機關通報使用其設施進行挖礦的個人情況，儘管營運商應披露有關其客戶的具體細節仍不清楚。

Since Nov. 1, crypto mining in Russia is only permitted for registered individual entrepreneurs and organizations. Individuals without entrepreneur status may still mine Bitcoin within a consumption limit of 6,000 Kw/h per month. The government has also imposed temporary mining bans on certain regions from Dec. 1 until March 15, 2025, due to electricity deficits.

自 11 月 1 日起，俄羅斯僅允許註冊的個人企業家和組織進行加密貨幣挖礦。沒有企業家身分的個人仍然可以在每月 6,000 千瓦/小時的消耗限額內開採比特幣。由於電力短缺，政府也從 12 月 1 日至 2025 年 3 月 15 日對某些地區實施臨時採礦禁令。