在2022年的《通货膨胀降低法》下

由迈克尔·塞勒（Michael Saylor）领导的微观策略可能会在其193亿美元未实现的比特币收益方面面临联邦税收义务。尽管不出售比特币

MicroStrategy might be obligated to pay federal taxes on its unrealized Bitcoin gains of $19.3 billion, even though the company has not yet sold its Bitcoin holdings. This is due to a provision in the Inflation Reduction Act of 2022 that could subject MicroStrategy to a corporate alternative minimum tax (CAMT) of 15% on its adjusted corporate earnings.

即使该公司尚未出售其比特币持股，MicroStrategy可能有义务对其未实现的比特币收益缴纳联邦税。这是由于2022年《降低通货膨胀法》的一项规定，该规定可能会对其调整后的公司收入征收企业替代最低税（CAMT）15％。

According to a report by the Wall Street Journal on January 24, companies that have an average adjusted financial statement income (AFSI) of over $1 billion for three years are subject to CAMT. MicroStrategy’s large Bitcoin holdings put it well above this threshold, potentially making it liable for additional taxes.

根据《华尔街日报》 1月24日的一份报告，三年平均调整后的财务报表收入（AFSI）超过10亿美元的公司受CAMT的约束。 MicroStrategy的大型比特币持有量远远超过了这个阈值，这有可能使其负责额外的税收。

As of January 13, MicroStrategy owns over 450,000 BTC, which is currently valued at more than $48 billion. The company’s Bitcoin portfolio tracker shows unrealized gains of over $19.3 billion.

截至1月13日，MicroStrategy拥有超过45万BTC，目前的价值超过480亿美元。该公司的比特币投资组合跟踪器显示未实现的收益超过193亿美元。

In June 2024, MicroStrategy agreed to pay $40 million to settle a tax fraud lawsuit. The lawsuit, which was filed by the District of Columbia’s attorney general in August 2022, alleged that Michael Saylor, the CEO of MicroStrategy, had not paid income taxes in the district for over a decade despite living there.

2024年6月，MicroStrategy同意支付4000万美元来解决税收欺诈诉讼。该诉讼是由哥伦比亚特区检察长于2022年8月提起的，声称MicroStrategy的首席执行官Michael Saylor尽管住在那里十多年来在该地区没有缴纳所得税。

The lawsuit had both Saylor and MicroStrategy as defendants and accused them of tax evasion. This settlement came at a time when regulatory scrutiny of corporate cryptocurrency holdings was increasing due to CAMT.

该诉讼既有塞勒和微观，并指控他们逃税。这项解决方案是在由于CAMT而增加的公司加密货币持有的监管审查时。

Both MicroStrategy and the cryptocurrency exchange Coinbase have challenged the application of CAMT to unrealized cryptocurrency gains. In a joint letter dated January 3, the companies asked the U.S. Treasury and the Internal Revenue Service (IRS) to change the rules to exclude unrealized crypto gains from AFSI calculations.

MicroStrategy和加密货币交换Coinbase都挑战了CAMT在未实现的加密货币增益中的应用。在1月3日的联合信中，两家公司要求美国财政部和国税局（IRS）更改规则，以将未实现的加密货币收益排除在AFSI计算中。

The letter explained how CAMT, together with new accounting standards, is making companies pay taxes on assets that have not been sold.

这封信解释了CAMT以及新的会计标准如何使公司对尚未出售的资产纳税。

“The unforeseen combination of CAMT and a newly promulgated accounting standard are creating unjust and unintended tax consequences,” the companies wrote.

这些公司写道：“ CAMT和新颁布的会计标准的不可预见的组合正在造成不公正和意外的税收后果。”

The companies went on to say that they are worried about how taxing unrealized gains will hurt corporations that own a lot of cryptocurrency.

两家公司继续说，他们担心未实现的收益将如何伤害拥有很多加密货币的公司。

In June 2024, the IRS released new cryptocurrency tax rules that will require centralized exchanges to start reporting cryptocurrency sales and trades in 2025. The goal of these rules is to improve compliance by making sure that cryptocurrency transactions are taxed correctly.

2024年6月，美国国税局（IRS）发布了新的加密货币税收规则，这些规则将需要集中式交易所开始报告2025年的加密货币销售和交易。这些规则的目的是通过确保正确征税的加密货币交易来提高合规性。

To help taxpayers file accurate returns, centralized exchanges and brokers will need to give them transaction data. However, blockchain specialist Anndy Lian said that these rules could lead investors to decentralized platforms, which might make it harder to collect taxes.

为了帮助纳税人提出准确的退货，集中式交流和经纪人将需要给他们交易数据。但是，区块链专家Anndy Lian说，这些规则可能会导致投资者进入分散的平台，这可能会使收取税收更加困难。

In December 2024, the Blockchain Association filed a lawsuit against the IRS’s use of the term “broker” to include decentralized platforms. The lawsuit said that these requirements, especially in the context of decentralized exchanges, were against the constitution.

2024年12月，区块链协会针对国税局使用“经纪人”一词来包括分散平台提起诉讼。该诉讼说，这些要求，尤其是在分散交易所的背景下，违反了宪法。