俄罗斯起草对加密货币开采和交易征税的修正案，将加密货币定义为财产

俄罗斯正在推进比特币（BTC）采矿立法修正案草案，为加密货币采矿、交易和相关基础设施引入新的税收规则。

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.

作为比特币（BTC）采矿立法修正案草案的一部分，俄罗斯将针对加密货币采矿、交易和相关基础设施引入新的税收规则。

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.

据国际文传电讯社报道，财政部周五宣布的修正案将为加密货币挖矿行业的收入和支出制定新的指导方针，并概述挖矿基础设施运营商的纳税义务。

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.

根据这些变化，加密货币将被定义为用于税收目的的财产。报告称，开采代币的收入将根据收到时的市场价值征税，加密货币矿工可以从收入中扣除相关费用。

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%.

修正案还规定，加密货币交易无需缴纳增值税。相反，这些业务的收入将与证券交易收入一起征税，加密货币收入的最高个人所得税税率为 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，加密货币挖矿基础设施运营商将被要求向税务机关通报使用其设施进行挖矿的个人情况，尽管运营商应披露有关其客户的具体细节仍不清楚。

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，俄罗斯仅允许注册的个人企业家和组织进行加密货币挖矿。没有企业家身份的个人仍然可以在每月 6,000 千瓦/小时的消耗限额内开采比特币。由于电力短缺，政府还从 12 月 1 日至 2025 年 3 月 15 日对某些地区实施临时采矿禁令。