美国众议院税务委员会以38比5的投票结果推进加密货币税制改革

美众议院筹款委员会以38比5票通过《数字资产税收确定性法案》

美国众议院筹款委员会（Ways and Means Committee）已推进《数字资产税收确定性法案》（Digital Asset Tax Certainty Act）。这是一项两党支持的立法，旨在全面改革联邦政府对各类加密活动征税的方式。该法案在周三以38比5的投票结果在委员会层面获得通过后，即将进入众议院全体会议审议阶段。其条款涵盖稳定币、加密借贷、洗售规则处理以及挖矿和质押的税收规定。

在委员会层面，该立法涉及稳定币、挖矿与质押、数字资产借贷、交易费用及其他相关活动。其核心目标是通过定义更明确的税务结果来降低纳税人的不确定性——这一问题长期以来一直是美国个人和企业构建及使用加密货币时的持续痛点。

关键要点

• 众议院筹款委员会以38比5票批准了《数字资产税收确定性法案》，使其进入众议院全体审议程序。
• 该法案将为符合条件的美元挂钩稳定币及特定加密借贷协议创建特殊的税务处理方式。
• 法案将把洗售规则（wash-sale rules）扩展至广泛交易的数字资产。
• 立法提议针对挖矿和质押收入制定新的税收规则。
• 设立“微量豁免”（de minimis exemption），允许纳税人在支付不超过10美元的合格网络或交易费用时，无需确认收益或损失。

众议院法案将如何改变加密税收制度

根据筹款委员会链接的法案文本，《数字资产税收确定性法案》主要针对加密用户和中介机构面临指导不一致或行政复杂性的几个领域。该措施将为符合条件的美元挂钩稳定币以及某些加密借贷协议建立特殊的税务处理机制——这两类通常涉及反复发生的交易和不断发展的商业模式。

委员会草案还解决了加密亏损和销售的处理方式。特别是，它拟将洗售规则扩展到“广泛交易”的数字资产，这可能会影响那些依赖出售资产产生亏损并重新购买以维持头寸同时抵消税款的策略。

关于通过保障或验证网络获得的收入，该法案包含了覆盖挖矿和质押的新规则。对于纳税人而言，这些条款不仅关乎年度报税，还涉及如何界定奖励性质、计算收入以及围绕参与网络活动进行记录保存的结构安排。

针对交易费用与合规的定向方法

One of the more operational elements of the bill approved by the committee is a minimal exemption for certain crypto transaction fees. Under the framework, taxpayers can avoid recognizing gains or losses when using digital assets to pay eligible network or transaction fees of no more than $10.

This rule is particularly relevant for daily users because they may conduct transactions frequently and the fees are usually small. Without this exception, even modest fee-related expenditures would create additional tax incidents-an outcome that may be difficult to reconcile with normal consumer behavior and may result in a disproportionate compliance burden.

Still, the impact of the bill ultimately depends on how "qualifying" fees are defined and how the exemption interacts with existing tax principles. As the bill moves through the House, readers should focus on subsequent details, including any technical clarifications that may determine whether the exception covers common real-world use cases.

The House advances legislation, while the Senate stagnates on market structure legislation

The Ways and Means Committee's approval comes at a politically sensitive moment for crypto legislation. The committee vote came a day after the U.S. Senate failed to advance the CLARITY Act, an independent effort focused on establishing a federal regulatory framework for digital assets and clarifying the respective roles of the SEC and CFTC.

此前的报道指出，周二参议院对《CLARITY法案》的终止辩论动议以49比50票失败，未达到在参议院 floor 上进行辩论所需的60票。这一挫折将注意力转移到了监管机构身上，而非全面的市场监管结构立法。

在与参议院投票相关的评论中，参议院数字资产小组委员会主席、《CLARITY法案》的主要发起人辛西娅·卢米斯（Cynthia Lummis）参议员将失败归咎于民主党的阻挠。她在X平台发帖称，民主党人“提出了要求”，随后在过程中“提出新要求”，并声称该党派否决了拟议的消费者保护措施以及对政客个人加密投资的限制。

即使参议院陷入僵局，众议院仍可单独推进税收法案。这种分离很重要：税收清晰度和监管市场结构清晰度是两个不同的问题，国会似乎正通过不同的立法途径来解决这些问题。

监管机构表示将在没有新法律的情况下继续行动

随着《CLARITY法案》未能推进，证券交易委员会（SEC）主席保罗·阿特金斯（Paul Atkins）周三表示，该机构将继续依据其现有的法定权力监管加密市场。他在X平台上发帖称：“无论是否有立法，SEC都将采取果断行动，为投资者和企业家提供确定性。”他补充道：“敬请期待。”

Commodity Futures Trading Commission (CFTC) Chairman Michael Selig expressed the same position. He said in Wednesday's news that the CFTC was "preoccupied and ready to set rules for its new financial frontiers" and believed Americans should gain "regulatory clarity, legal certainty and consumer protection" in the crypto market.

The real tension here is that businesses and investors may face two timelines simultaneously: the legislative process for House tax rules, and the trajectory of administrative rulemaking that continues even as broader market structure legislation fails in the Senate.

For crypto market participants, this means that compliance planning may increasingly rely on (1) progressive implementation of tax legislation and (2) ongoing regulatory interpretation through the agency's existing powers. Until Congress passes the previously discussed CLARITY Act to provide a broader framework, it is likely that companies will continue to prepare for regulatory results through the SEC and CFTC's rulemaking and enforcement guidance, rather than relying on a single comprehensive statutory system.

Issues worthy of attention in the future

随着《数字资产税收确定性法案》提交至众议院全体会议，关键问题将是众议院如何细化和解释该法案的技术细节——特别是稳定币和借贷条款的范围、数字资产洗售规则的定义方式，以及微量豁免下“合格”交易费用的涵盖范围。与此同时，SEC和CFTC的下一步举措对于理解在没有参议院《CLARITY法案》进展的情况下监管清晰度如何演变至关重要。