美众议员通过修订版法案,再次调整加密货币税收政策
ChainCatcher 消息,据 CoinDesk 报道,美国众议员 Steven Horsford 和 Max Miller 重新提出《数字资产保护、监管、创新、税收和收益法案》(PARITY Act),旨在修订美国国税局处理加密税收的方式。
该法案于去年 12 月首次发布讨论草案,今年 3 月 26 日重新发布以进一步审议。法案删除了此前 200 美元的小额交易免税门槛,规定使用受监管支付稳定币进行交易时,除非纳税人持有该稳定币的成本基础低于其赎回价值的 99%,否则不确认收益或损失,并为兑换交易设定了1美元的认定成本基础。
法案还将洗售规则适用于数字资产交易,并区分了"被动质押"与交易等活动。目前尚不清楚该法案的下一步进展,但业内人士预计将大力推动将加密条款纳入可能成为法律的税收立法中。
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