乌克兰国家证券和股票市场委员会（NSSMC）推出了其虚拟资产税收矩阵

NSSMC主席Ruslan Magomedov透露了期待已久的监管机构的加密税款提案，旨在使加密货币合法化

Ukraine’s National Securities and Stock Market Commission (NSSMC) has unveiled its virtual asset taxation matrix in a move to advance the government’s efforts to legalize cryptocurrencies in the coming months.

乌克兰国家证券和股票市场委员会（NSSMC）已揭露了其虚拟资产税收矩阵，以促进政府在未来几个月内使加密货币合法化的努力。

The Eastern European nation’s regulator has revealed its proposal for crypto taxation, aiming to offer a practical tool for taxpayers, regulators, lawmakers, and experts that allows “structuring various scenarios of taxation of virtual assets.”

东欧国家的监管机构透露了其对加密税税的提议，旨在为纳税人，监管机构，立法者和专家提供实用工具，以“构建各种虚拟资产征税情况”。

“Taxation is not only a tool for filling the budget but also an important mechanism for regulating the market,” said Ruslan Magomedov, Chairman of the NSSMC.

NSSMC主席Ruslan Magomedov说：“税收不仅是填补预算的工具，而且是规范市场的重要机制。”

According to the 32-page document, the main challenge for crypto taxation comes from the anonymous and decentralized nature of digital asset transactions.

根据32页的文件，加密税收的主要挑战来自数字资产交易的匿名和分散性。

“Unlike traditional income (salary, dividends), where tax obligations are fulfilled by a tax agent (for example, an employer or a bank), in the case of virtual assets, this function must most often be performed by the individual himself. This creates risks of improper declaration and administrative difficulties,” the taxation matrix reads.

“与传统收入（薪金，股息）不同，税务代理人（例如，雇主或银行）履行了税收义务，在虚拟资产的情况下，该职能通常必须由个人本人执行。这会造成不当声明和行政困难的风险，”税收矩阵读取。

The proposed tax structure introduces standard and preferential rates. The standard rate includes an 18% personal income tax on crypto earnings plus a 5% military levy, intended to support Ukraine’s defense.

拟议的税收结构引入了标准和优惠利率。标准利率包括对加密货币收益的18％个人所得税以及旨在支持乌克兰辩护的5％的军事税。

Meanwhile, the preferential tax outlines 5% and 9% rates for specific crypto categories.

同时，优惠税概述了特定加密类别的5％和9％的率。

Crypto-to-fiat transactions are considered income and subject to tax, while crypto-to-crypto exchanges are exempt. Tokens received from staking, mining, hard forks, and airdrops “may be taxed as ordinary income or taxed only at the selling stage.”

加密交易被认为是收入和征税，而加密至关重要的交易所是免税的。从Staking，采矿，硬叉和空投中收到的代币“可以作为普通收入征税或仅在销售阶段征税。”

Similarly, gifted virtual assets, donations, and wallet transfers are exempt from taxation.

同样，有天赋的虚拟资产，捐赠和钱包转让也免税。

According to the report by Interfax Ukraine, Magomedov detailed that the taxation matrix was an initiative of the NSSMC, which considered the experience of leading jurisdictions, such as Germany, Switzerland, Estonia, Singapore, and others, to measure “both the advantages and challenges in the taxation of virtual assets, adapting them to Ukrainian realities and the legal field.”

根据Interfax Ukraine的报告，Magomedov详细介绍了税收矩阵是NSSMC的一项计划，该计划考虑了领先的管辖权的经验，例如德国，瑞士，爱沙尼亚，新加坡，新加坡，新加坡和其他人，以衡量“衡量“既优势”和“在虚拟领域的优势和挑战”，从而对他们进行了法定的税收，并适应了ukaine and ukaine and ukainaig andapaig andaprain and ukaina and ukaina and ukaina。

It’s worth noting that Ukrainian President Volodymyr Zelenskyy signed the Law Of Ukraine “On Virtual Assets” No. 1500-IX in March 2022, setting a legal framework for regulating the digital asset market.

值得注意的是，乌克兰总统沃迪米尔·泽伦斯基（Volodymyr Zelenskyy）于2022年3月签署了乌克兰“虚拟资产” 1500-IX的法律，为监管数字资产市场设定了法律框架。

However, by April 2025, the law has not yet been implemented, as it awaits amendments to the country’s Tax Code, which has resulted in the potential loss of millions in tax revenue.

但是，到2025年4月，该法律尚未实施，因为它等待了该国税法的修正案，这导致了数百万税收的潜在损失。

In December, the Head of the Ukrainian Parliament Committee for Finances, Tax, and Customs Policy stated that lawmakers were working to legalize digital assets in the first half of 2025.

去年12月，乌克兰国会财政，税收和海关政策局长指出，立法者正在努力在2025年上半年合法化数字资产。

Nonetheless, the legislation has been delayed due to the taxation debate, with experts anticipating that the bill will be introduced in late 2025 and crypto is likely to be legalized by 2026.

尽管如此，由于税收辩论，该立法已被推迟，专家预计该法案将在2025年底提出，加密货币可能会在2026年合法化。