俄罗斯政府批准了一项对该国加密货币征税的法案

根据该法案，数字货币被赋予财产地位，并引入了单独的税基计算，税基定义为资产价值超过其购买或提取成本的部分。

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.

俄罗斯政府已批准一项法案，将在该国对加密货币征税。在加密货币挖矿法规生效后，该法案被重新启动。

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.

该法案将数字货币定义为一种财产，并引入了单独的税基计算，税基定义为资产价值超过其购买或开采成本的部分。个人出售数字资产收入超过 240 万卢布，需按 13% 至 22% 的累进税率缴纳个人所得税 (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.

法人实体将缴纳所得税，从2024年起，所得税税率将从25%提高到20%。为公司建立了一个两阶段的系统：确定收到账户后的加密货币的价值（根据当天主要交易所交易的收盘价计算，并按当日中央银行汇率兑换成卢布），并考虑到销售时价格的变化——公司支付增长费用或扣除损失。现阶段数字资产出售收入按照其实际出售价格计算，但不低于其市场价格的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，如果加密货币的收入和冲销金额每年超过 600 卢布（等值），个人和法人实体将被要求向联邦税务局（FTS）报告交易信息。反过来，采矿基础设施运营商将向控制服务传输有关所提供服务的信息，如果未按时提供数据，他们将面临罚款。

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.

税务部门可能有权要求用于加密货币交易的个人账户的银行对账单，但前提是涉嫌违反俄罗斯法律。