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美眾議院兩黨議員起草加密稅收草案,涉及穩定幣免稅與質押挖礦收益延期繳稅

2025-12-21 08:52:55

ChainCatcher 消息,据 The Block 報導,眾議員 Max Miller(俄亥俄州共和黨)和 Steven Horsford(內華達州民主黨)正在起草一項名為《數字資產平等法案》(Digital Asset PARITY Act)的加密貨幣稅收法案草案。

該草案將為部分穩定幣交易提供避稅優惠,並推遲對驗證區塊鏈交易所獲獎勵的徵稅。該法案將免除 200 美元以下穩定幣交易的資本利得稅。作為美國國稅局(IRS)現行指導意見與行業訴求之間的一種折衷方案,納稅人可以選擇將質押和挖礦收益的稅款遞延五年,之後將按公允市場價值作為普通收入徵稅。

該法案將洗售規則(防止投資者虧本出售後立即回購以騙取稅收抵免)擴展到數字資產,並允許交易者採用市值計價法進行會計處理。

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