美国众议院筹款委员会以38比5的压倒性票数通过《数字资产税收确定性法案》
周三,美国众议院筹款委员会以38比5的跨党派决定性票数通过了《数字资产税收确定性法案》(Digital Asset Tax Certainty Act)。这项旨在彻底改革联邦数字资产税制框架的立法由此迈出重要一步,为个人投资者和企业厘清加密货币相关的税务问题铺平了道路。
法案条款与稳定币待遇
该提案涵盖了广泛的加密相关活动,包括稳定币、挖矿、质押以及数字资产借贷的税务处理。其中一项主要规定是为某些美元挂钩的稳定币设立特殊的税务待遇,在监管目的上将其与其他数字资产区分开来。
此外,法案明确了通过挖矿和质押产生的收入,以及数字资产贷款协议的新标准。为了遏制加密领域的税务亏损收割行为,法案还将原本针对股票和证券的长期洗售规则(wash-sale rules)扩展至广泛交易的数字资产。
为了减轻普通用户的行政负担,该法案设立了“微量豁免”条款,即对于小额数字资产支付免除收益或损失的确认。当用户使用加密货币支付不超过10美元的合格交易或网络费用时,纳税人无需报告或确认资本利得或损失。
众议院投票及立法后续步骤
After receiving committee approval, the bill is now before the full House of Representatives and is expected to be further debated and voted on. Lawmakers compared the bill with other encryption measures that have recently stalled in the Senate.
The day before, the Senate failed to advance the CLARITY Act. This is a more comprehensive bill that aims to establish a comprehensive regulatory regime for digital assets. The Senate's closing debate vote on the bill was a narrow margin of 49 - 50, failing to reach the 60 votes needed to continue the process.
Political reactions and regulatory prospects
Cynthia Lummis, chair of the Senate Banking Subcommittee and a leading advocate of digital asset legislation, attributed the bill's setback to changing demands from Democratic colleagues. She pointed out that the two sides have ongoing differences on consumer protection and rules that restrict politicians 'personal cryptocurrency holdings.
Loomis described a negotiation process: Although previous conditions from Democrats were met, new conditions continued to emerge, ultimately leading to opposition to the bill over key consumer safeguards and restrictions on lawmakers 'cryptocurrency investments.
Following the Senate decision, regulatory leaders emphasized their commitment to action within existing frameworks. Paul Atkins, Chairman of the U.S. Securities and Exchange Commission (SEC), reiterated that the agency will continue to promote regulatory clarity for digital assets regardless of new legislation.
阿特金斯表示,SEC打算在其法定权限内果断行动,为美国投资者和塑造我们技术未来的企业家提供确定性:“无论是否有立法,我们都将在SEC的法定权限内果断行动,为美国投资者和塑造我们技术未来的企业家带来确定性。”
美国商品期货交易委员会(CFTC)主席迈克尔·塞利格(Michael Selig)也发表了类似言论,表明委员会计划在其当前法定权限下推出针对加密市场的新规则。他指出,美国人需要在不断发展的加密资产领域获得监管清晰度和消费者保护。
鉴于市场环境瞬息万变,重大决策或新代币上市可能瞬间左右市场情绪,投资者越来越寻求能够提供高效实时监控的工具。精明的交易者开始将图表、新闻和组合管理整合到注重隐私的平台中。这种无需账户注册的方法允许用户在单一界面上访问实时图表、价格警报、特定币种新闻和宏观经济数据,有助于减少错失机会和昂贵的延迟。

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