巴西将在重大改革中修改加密税法

巴西准备根据一项新法案彻底改革对加密货币征税的方式。与个人投资者税收相关的法案草案将提议改变对加密货币的考虑方式，允许对加密货币进行类似于资本利得和可变收入股票的征税。根据即将在未来几天提交给国会的提案，加密货币投资者将对加密业务所获得的利润缴纳 15% 的所得税。目前，加密货币利润作为商品征税，并根据交易量征收资本利得税，交易量低于 500 万雷亚尔（99 万美元）的起税率为 15%。超过 3000 万雷亚尔（近 600 万美元）的交易税率为 22.5%，其间的交易适用较低税率。该税收制度适用于每月在其注册的所有平台上交易超过 35,000 雷亚尔（约 7,000 美元）的投资者交易的加密货币和 NFT。

Brazil Poised to Overhaul Cryptocurrency Tax Regime in New Bill

巴西准备在新法案中改革加密货币税收制度

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.

巴西将彻底改革其对加密货币的税收方式。一项有关个人投资税的新法案提议对加密资产的处理方式进行重大改变，将其纳入与资本工具和可变收入股票相同的税收保护范围内。

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.

根据预计将在未来几天提交给国会的提案，加密货币投资者将有责任为其加密货币相关活动的收入缴纳 15% 的所得税。

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，加密资产收益作为商品征税，并根据交易量缴纳资本利得税，交易量低于 500 万雷亚尔（约合 99 万美元）的税率为 15%，交易量超过 3000 万雷亚尔（约合 6 美元）的税率为 22.5%。百万），中间体积逐渐缩小。

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

该税收制度适用于投资者在所有注册平台上每月交易额超过 35,000 雷亚尔（约 7,000 美元）的加密货币和 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.

拟议的税收待遇使门槛更接近股票门槛，目前为 20,000 雷亚尔（约 4,000 美元）。然而，目前尚不确定新法案是否会改变这些门槛，从而为交易少量数字资产的加密货币投资者提供潜在的缓解。

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.

立法中概述的变更预计于 2025 年生效，但须经立法批准。该法案已经制定了一年多，预计将在国会进行审议。

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.

新的税收制度是巴西加强加密货币行业监管的更广泛努力的一部分。今年 2 月，巴西税务机关通过结合人工智能 (AI) 和传统技术来查明差异，发现了超过 25,000 份加密货币纳税申报表中的违规行为。

Implications for Cryptocurrency Investors

对加密货币投资者的影响

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.

拟议的税收变化可能会对巴西的加密货币投资者产生重大影响。通过将加密资产与资本工具进行税收调整，该法案旨在简化税收处理并提供更一致的框架。

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% 所得税率与当前的可变资本利得税率不同，目前的可变资本利得税率范围为 15% 至 22.5%。然而，该法案是否会保留当前的豁免门槛仍有待观察，这可能会给小规模加密货币投资者带来一些缓解。

Brazil's Regulatory Landscape for Cryptocurrencies

巴西的加密货币监管环境

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.

近年来，巴西在监管加密货币行业方面采取了重大措施。该国中央银行巴西中央银行（BCB）一直处于制定加密货币监管框架的最前沿。

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，巴西央行发布了一项决议，为在巴西运营的加密货币交易所制定指导方针，要求它们向央行注册并遵守反洗钱和了解你的客户 (KYC) 法规。

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.

新的税收法案一旦获得批准，将进一步巩固巴西对加密货币的监管方式。它表明政府致力于在该行业内提供透明度和问责制，同时确保加密货币投资者为税基贡献公平的份额。

Conclusion

结论

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.

巴西提议的加密货币税收改革是一项重大进展，旨在使加密资产的税收与传统金融工具的税收保持一致。新立法旨在简化税收处理、提高透明度并加强对加密货币行业的监管。

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.

在国会审议该法案时，投资者和行业利益相关者正在等待有关拟议变更及其对充满活力的巴西加密货币市场的潜在影响的进一步细节。