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美國兩黨議員重提《平等法案》,推動加密稅改並要求 IRS 研究小額交易免稅機制

2026-05-21 08:17:43

ChainCatcher 消息,据 CoinDesk 報導,美國兩黨議員 Steven Horsford、Max Miller、Suzan DelBene 及 Mike Carey 於本週三聯合重新提出《數位資產保護、問責、監管、創新、稅收與收益法案》(即《平等法案》)。新版法案主要涵蓋以下內容:一是規定受監管的支付穩定幣在成本基礎不低於贖回價值 99% 的情況下不產生損益;二是為經紀商交易或納稅人帳戶交易設立安全港;三是明確"洗售"規則適用於數位資產的方式;四是要求 IRS 評估加密小額交易的稅務負擔現狀,並研究對 200 美元以下交易設立免稅豁免的可行性及潛在濫用風險。

加密行業長期主張對小額交易免稅,以推動加密貨幣在日常支付場景中的應用。議員 Horsford 表示,稅收政策是加密監管框架的基礎,當前稅法對數位資產的諸多核心問題仍未作出明確規定。

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