该草案还将加密货币纳入涵盖证券交易以及部分商品交易的税收体系。通过境内第三方（例如经纪商或 交易所）进行证券交易的外国投资人以及证券出借投资者所享受的资本利得税豁免，也将将适用于数字 资产。 美股频道更多独家策划、专家专栏，免费查阅>> 责任编辑：栎树 众议院两党议员正在携手起草加密货币税收框架，该框架将为部分稳定币交易提供安全港，并对通过验 证区块链交易获得的奖励延后征税。 在更广泛的数字资产监管法案仍在协商之际，加密货币行业仍迫切呼吁通过立法来明确数字资产的税收 待遇。俄亥俄州共和党众议员Max Miller与内华达州民主党众议员Steven Horsford已响应诉求，起草了 将加密货币征税方式与传统证券接轨的草案。 包括法案文本和政策目标的该草案提出，对价值长期保持在0.99美元至1.01美元之间的受监管稳定币的 交易免征资本利得税。 该提案还尝试为质押及挖矿所得奖励的分配与处理设立安全港规则，该奖励涉及区块链交易验证。 来源：环球市场播报 ...

Core Insights - U.K. taxpayers must file paper tax returns by midnight on October 31 for the year ending April 5, including those with crypto capital gains exceeding £3,000 [1][7] Tax Compliance and Regulation - The U.K. tax system equates cryptocurrencies with other financial assets, but enforcement mechanisms for tax compliance have been less stringent compared to traditional finance [2] - HMRC previously attributed low tax compliance among crypto investors to a lack of awareness, prompting an educational campaign to clarify tax obligations [3] Upcoming Changes - Starting January 2026, U.K. crypto exchanges will be mandated to collect national insurance numbers from users and report transaction data to HMRC [4] - A recent initiative led to nearly 65,000 warning letters being sent to suspected non-compliant taxpayers in the 2024-25 tax year [4] Taxation Details - Capital gains tax applies to net profits exceeding £3,000 from all asset disposals, including cryptocurrencies, with a basic tax rate of 10% for individuals earning up to £50,270 for the 2024-2025 tax year [5] - For the current tax year, the basic rate is 18% and the higher rate is 24%, applicable to all gains for taxpayers whose total income exceeds the threshold [6] - Taxpayers must file a return if net capital gains exceed £3,000 or total disposal proceeds exceed £12,000, but only profits above the exemption are taxable [8]

Core Viewpoint - Jack Dorsey, co-founder of Twitter (now X), advocates for a de minimis tax exemption for Bitcoin transactions in the U.S. to simplify tax reporting for low-value transactions [1][2]. Tax Structure for Digital Assets - The IRS classifies digital assets as property, requiring capital gains reporting for every transaction, including small purchases [1][3]. - Short-term capital gains are taxed at income rates between 10% and 37%, while long-term gains are taxed at lower rates of 0%, 15%, or 20% based on income [3]. - Crypto earned through staking, mining, or airdrops is taxed as regular income upon receipt [4]. State Tax Variations - States like California, New York, and Hawaii impose high crypto taxes, with combined rates exceeding 10% for top earners [5]. - Conversely, states such as Florida, Texas, Wyoming, Nevada, and South Dakota have no state income tax, benefiting crypto traders [5]. - Washington State applies a 7% excise tax on long-term capital gains over $250,000, including crypto, despite lacking an income tax [5]. Dorsey's Broader Vision for Bitcoin - Dorsey believes Bitcoin can function as both a store of value and a medium of exchange, and his company Block Inc. has introduced tools for small businesses to accept Bitcoin payments without fees until 2026 [6]. Current Market Context - Bitcoin recently fell below key support levels, trading at $121,025, down 1%, influenced by a stronger dollar and cautious investor sentiment ahead of remarks from Federal Reserve Chair Jerome Powell [7][8].