俄羅斯政府批准了一項對該國加密貨幣徵稅的法案

根據該法案，數位貨幣被賦予財產地位，並引入了單獨的稅基計算，稅基定義為資產價值超過其購買或提取成本的部分。

The Russian government has approved a bill that will introduce taxes on cryptocurrencies in the country. The bill was revived after regulations on crypto mining came into force.

俄羅斯政府已批准一項法案，將在該國對加密貨幣徵稅。在加密貨幣挖礦法規生效後，該法案被重新啟動。

The bill defines digital currency as a type of property and introduces a separate calculation for the tax base, which is defined as the excess of the asset's value over the costs of its purchase or extraction. Individuals will be required to pay personal income tax (PIT) at a progressive rate of 13% to 22% for income over 2.4 million rubles when selling digital assets.

該法案將數位貨幣定義為一種財產，並引入了單獨的稅基計算，稅基定義為資產價值超過其購買或開採成本的部分。個人出售數位資產收入超過 240 萬盧布，需以 13% 至 22% 的累進稅率繳納個人所得稅 (PIT)。

Legal entities will pay income tax, which will be increased from 2024 to 20% from 25%. A two-stage system has been established for companies: determining the value of cryptocurrencies upon receipt into an account (calculated based on the closing price of trading on major exchanges on that day and converted into rubles at the Central Bank rate on that date), and taking into account the change in price upon sale - companies pay for growth or deduct a loss. Income from the sale of digital assets at this stage is calculated based on the actual price of its sale, but not less than 20% of its market price.

法人實體將繳納所得稅，從2024年起，所得稅稅率將從25%提高到20%。為公司建立了一個兩階段的系統：確定收到帳戶後的加密貨幣的價值（根據當天主要交易所交易的收盤價計算，並按當日中央銀行匯率兌換成盧布），並考慮到銷售時價格的變化－公司支付成長費用或扣除損失。現階段數位資產出售收入依其實際出售價格計算，但不低於其市場價格的20%。

In addition, individuals and legal entities will be required to report information about transactions to the Federal Tax Service (FTS) if the amount of receipts and write-offs from cryptocurrencies exceeds 600 rubles per year (in equivalent). Mining infrastructure operators, in turn, will transfer information about the services provided to the control service, and if the data is not provided on time, they face fines.

此外，如果加密貨幣的收入和沖銷金額每年超過 600 盧布（等值），個人和法人實體將被要求向聯邦稅務局（FTS）報告交易資訊。反過來，採礦基礎設施運營商將向控制服務傳輸有關所提供服務的信息，如果未按時提供數據，他們將面臨罰款。

The tax service may be given the right to request bank statements on individuals’ accounts that were used for cryptocurrency transactions, but only if there is a suspicion of violation of Russian law.

稅務部門可能有權要求用於加密貨幣交易的個人帳戶的銀行對帳單，但前提是涉嫌違反俄羅斯法律。