俄罗斯批准具有里程碑意义的加密货币税收法案，为 BTC 挖矿设定 15% 的最高税率

俄罗斯联邦委员会（该国议会上院）批准了一项具有里程碑意义的加密货币税收法案。

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.

俄罗斯联邦委员会批准了一项法案，将对比特币（BTC）和其他数字资产挖矿业务征收最高 15% 的税率。

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.

该法案于 11 月 27 日获得批准，目前正在等待俄罗斯总统弗拉基米尔·普京签署。一旦签署，该法律将在正式公布后生效。

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.

该法案对所有个人加密货币交易和挖矿业务实行最高 15% 的税收限制，有效地将数字资产收入与证券交易收入征收的税率保持一致。

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.

比特币和其他加密货币矿工必须为其收入缴纳 13% 至 15% 的税。该法案规定，采矿活动产生的收入将按收到时的市场价值征税。

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，该法案将用于各种目的（包括作为服务支付手段）的数字货币归类为财产。值得注意的是，该法案免除所有加密货币活动的增值税（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.

一旦成为法律，俄罗斯的比特币和其他加密货币挖矿基础设施运营商必须与地方当局共享相关客户信息。否则可能会受到最高 360 美元的处罚。

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.

值得强调的是，该法案不会对俄罗斯境内授权采矿运营商的服务征收任何纳税义务。加密货币挖矿企业还可以扣除运营费用，以减少其总纳税义务。

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.

该法案获得批准之际，俄罗斯卢布在全球货币市场上直线下跌。今年迄今为止（YTD），卢布兑美元已贬值超过 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.

这种贬值导致比特币兑卢布汇率达到历史新高（ATH）。截至发稿时，BTC 的交易价格超过 1000 万卢布，年初至今相对于苦苦挣扎的法定货币涨幅超过 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.

自乌克兰冲突爆发以来，俄罗斯一直在积极利用加密货币，试图逃避对其实施的制裁。今年在俄罗斯喀山举行的金砖国家峰会期间，主要立法者提议向国际买家出售比特币，以有效规避西方制裁。

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.

同样，俄罗斯在 9 月份表示有兴趣采用数字资产进行跨境支付。今年早些时候，普京总统签署了一项法案，授予该国加密货币挖矿合法地位。

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.

俄罗斯还正在应对能源危机，由于其能源密集型性质，迫使其禁止某些地区的加密货币开采。截至发稿，BTC 交易价格为 95,162 美元，过去 24 小时下跌 0.9%。