美國如何處理虛擬貨幣交易、支付、挖礦等活動的稅務問題
鏈法在上一篇關於數字貨幣稅收的文章中曾提及，2014年3月25日，美國IRS釋出了2014-21號檔案，對比特幣進行徵稅。該檔案指出，一般情況下，出售或交換可兌換虛擬貨幣，或使用可兌換的虛擬貨幣支付現實生活中的商品或勞務，都將帶來稅收責任（數字資產交易稅收法律問題初探 ）。
在美國，稅法分為聯邦稅法和州稅法，稅法是指稅收的法律制度，起到調整稅收關係的作用。稅法是稅收的法律表現形式，而稅收則是稅法所確定的明確內容。美國稅法面向三類主體徵稅，分別是美國公民、永居民（拿到永居綠卡沒有入籍的）以及雖然是外籍人士但是在美國境內或者境外有收入的人，美國稅法對此有具體的納稅條件、稅率、稅種的規定。
美國所得稅法的主管機關是國家稅務總局（Internal Revenue Service），也就是我們常說的IRS。IRS除了負責收稅之外，還負責解釋相關法律並幫助納稅義務人做申報繳納稅的工作。IRS屬於美國財政部，總部位於華盛頓，其局長由美國總統任命。
IRS曾就虛擬貨幣稅務的處理髮布過通知，該通知以問答的形式，對虛擬貨幣的交易、支付、挖礦等活動的稅務處理和資訊報告問題進行了說明。通知中反映出的美國稅收當局對虛擬貨幣的態度也能為區塊鏈行業的從業者識別、規避相關風險提供一定的參考。
以下是通知的翻譯全文。
SECTION 1. PURPOSE
第一部分 目的
This notice describes how existing general tax principles apply to transactions using virtual currency. The notice provides this guidance in the form of answers to frequently asked questions.
本通知闡述了現行美國稅法的基本原則如何適用於使用虛擬貨幣的交易。本通知以就納稅人的高頻問題進行回答的形式對虛擬貨幣納稅問題進行指引。
SECTION 2. BACKGROUND
第二部分 背景
The Internal Revenue Service (IRS) is aware that “virtual currency” may be used to pay for goods or services, or held for investment. Virtual currency is a digital representation of value that functions as a medium of exchange, a unit of account, and/or a store of value. In some environments, it operates like “real” currency -- i.e., the coin and paper money of the United States or of any other country that is designated as legal tender, circulates, and is customarily used and accepted as a medium of exchange in the country of issuance -- but it does not have legal tender status in any jurisdiction.
美國國內稅收局認識到，虛擬貨幣也可以用來在交易中支付貨款或用作持有型投資。虛擬貨幣是一種作為交易媒介的數字化價值載體、記賬單位或價值貯藏手段。在某些情況下，虛擬貨幣就像真正的貨幣一樣被使用。虛擬貨幣和法幣的相似點在於：硬幣和紙幣是包括美國在內的所有國家的法定清償與流通手段，而人們也習慣於支付和接受本國法幣。但是，虛擬貨幣在任何國家均不具有法定支付工具的地位。
Virtual currency that has an equivalent value in real currency, or that acts as a substitute for real currency, is referred to as “convertible” virtual currency. Bitcoin is one example of a convertible virtual currency. Bitcoin can be digitally traded between users and can be purchased for, or exchanged into, U.S. dollars, Euros, and other real or virtual currencies. For a more comprehensive description of convertible virtual currencies to date, see Financial Crimes Enforcement Network (FinCEN) Guidance on the Application of FinCEN’s Regulations to Persons Administering, Exchanging, or Using Virtual Currencies (FIN-2013-G001, March 18, 2013).
那些能以法幣衡量價值或能作為法幣替代品的虛擬貨幣，被稱為可兌換虛擬貨幣。比特幣就是一種可兌換的虛擬貨幣。比特幣可以以數字化的方式在使用者之間進行交易，也可以用諸如美元、歐元以及其他法幣或虛擬貨幣購買。目前對於可兌換虛擬貨幣更詳細的定義，可以參考FIN-2013-G001（Financial Crimes Enforcement Network (FinCEN) Guidance on theApplication of FinCEN’s Regulations to Persons Administering, Exchanging, orUsing Virtual Currencies 即金融犯罪執法局對虛擬貨幣交易或使用者的指引）。
SECTION 3. SCOPE
第三部分 適用範圍
In general, the sale or exchange of convertible virtual currency, or the use of convertible virtual currency to pay for goods or services in a real-world economy transaction, has tax consequences that may result in a tax liability. This notice addresses only the U.S. federal tax consequences of transactions in, or transactions that use, convertible virtual currency, and the term “virtual currency” as used in Section 4 refers only to convertible virtual currency. No inference should be drawn with respect to virtual currencies not described in this notice.
通常而言，在現實的經濟交往中交易可兌換虛擬貨幣，或用此類虛擬貨幣購買貨物、服務，均會產生稅收後果，並引起稅收責任。本通知僅針對交易虛擬貨幣或使用虛擬貨幣進行支付的聯邦稅務問題。本通知第四部分所稱虛擬貨幣僅指可兌換虛擬貨幣。對於本通知內容不得推定於適用未提及的其他虛擬貨幣。
The Treasury Department and the IRS recognize that there may be other questions regarding the tax consequences of virtual currency not addressed in this notice that warrant consideration. Therefore, the Treasury Department and the IRS request comments from the public regarding other types or aspects of virtual currency transactions that should be addressed in future guidance.
財政部和國內稅收局認為，或許有其他值得考慮的稅務問題本通知未提及。因此，我們就本通知還應補充的虛擬貨幣稅務問題徵求公眾意見。
您可以通過以下方式向我反饋（聯絡方式略去翻譯）
SECTION 4. FREQUENTLY ASKED QUESTIONS
第四部分 常見的虛擬貨幣稅務問題
Q-1：How is virtual currency treated for federal tax purposes?
問1：從聯邦稅收的角度來看，我們應當如何認定虛擬貨幣的性質？
A-1：For federal tax purposes, virtual currency is treated as property. General tax principles applicable to property transactions apply to transactions using virtual currency.
答：從聯邦稅收的目的來看，虛擬貨幣應當被當作財產看待。關於財產交易的稅法規則適用於使用虛擬貨幣的交易。
Q-2：Is virtual currency treated as currency for purposes of determining whether a transaction results in foreign currency gain or loss under U.S. federal tax laws?
問2：在聯邦稅法框架下，是否應當將虛擬貨幣視為真正的貨幣，以便在交中計算匯兌收益或損失？
A-2：No. Under currently applicable law, virtual currency is not treated as currency that could generate foreign currency gain or loss for U.S. federal tax purposes.
答：不，在現行法律框架下，虛擬貨幣不能被認定為真正的貨幣，所以也不能在稅務處理時計算其匯兌損益。
Q-3：Must a taxpayer who receives virtual currency as payment for goods or services include in computing gross income the fair market value of the virtual currency?
問3：在銷售貨物或服務過程中接受虛擬貨幣的納稅人必須將其接受的虛擬貨幣價值換算為市場公允價值以確定其總收入嗎？
A-3：Yes. A taxpayer who receives virtual currency as payment for goods or services must, in computing gross income, include the fair market value of the virtual currency, measured in U.S. dollars, as of the date that the virtual currency was received. See Publication 525, Taxable and Nontaxable Income, for more information on miscellaneous income from exchanges involving property or services.
答：是的，虛擬貨幣的接受者在計算其總收入時必須以美元為單位計算其接受虛擬貨幣的市場公允價值，計算時以接受虛擬貨幣當天的價值為標準。更多細節可以參考 Publication 525, Taxable and Nontaxable Income
Q-4：What is the basis of virtual currency received as payment for goods or services in Q&A-3?
問4：第三問中提及的在銷售貨物或服務過程中所接受的虛擬貨幣的基準數是什麼？（譯註：基準數（basis）是所得稅法中的術語，指以一定日期的財產價值或財產投資為基數，計算折舊。）
A-4：The basis of virtual currency that a taxpayer receives as payment for goods or services in Q&A-3 is the fair market value of the virtual currency in U.S. dollars as of the date of receipt. See Publication 551, Basis of Assets, for more information on the computation of basis when property is received for goods or services.
答：本問中所提及的基準數是接受虛擬貨幣當日以美元折算的該虛擬貨幣市場公允價值。更多詳細資訊請參考：Publication 551, Basis of Assets
Q-5：How is the fair market value of virtual currency determined?
問5：如何確認虛擬貨幣的市場公允價值？
A-5：For U.S. tax purposes, transactions using virtual currency must be reported in U.S. dollars. Therefore, taxpayers will be required to determine the fair market value of virtual currency in U.S. dollars as of the date of payment or receipt. If a virtual currency is listed on an exchange and the exchange rate is established by market supply and demand, the fair market value of the virtual currency is determined by converting the virtual currency into U.S. dollars (or into another real currency which in turn can be converted into U.S. dollars) at the exchange rate, in a reasonable manner that is consistently applied.
答：基於美國稅收目的，使用虛擬貨幣進行的交易應當以美元為價值標準進行申報。因此，納稅人應當以接受虛擬貨幣當日其美元價格確定其市場公允價值。如果該虛擬貨幣可以在交易所與美元進行兌換，且該兌換率是由市場供需決定的，那麼該虛擬貨幣的市場公允價值就應當依據習慣上採用的合理方式，以其在交易所中所形成的與美元的兌換率來確定（也可以由虛擬貨幣與其他法幣的兌換率換算為對美元兌換率來確定）。
Q-6：Does a taxpayer have gain or loss upon an exchange of virtual currency for other property?
問6：納稅人在用虛擬貨幣交換其他財產時是否存在收益或損失？
A-6：Yes. If the fair market value of property received in exchange for virtual currency exceeds the taxpayer’s adjusted basis of the virtual currency, the taxpayer has taxable gain. The taxpayer has a loss if the fair market value of the property received is less than the adjusted basis of the virtual currency. See Publication 544, Sales and Other Dispositions of Assets, for information about the tax treatment of sales and exchanges, such as whether a loss is deductible.
答：是的。如果在交易中接受的虛擬貨幣公允價值超過其調整後計稅基準（譯註：調整後計稅基準（adjusted basis）指美國聯邦所得稅使用的計稅基準。須將固定資產的成本或價值予以調整，按其改良增值或折舊減值之後的數額作為計稅的基礎。）那麼納稅人就存在應稅所得。反之，則納稅人存在虧損。其他資訊可參考： Publication 544, Sales and Other Dispositions of Assets
Q-7：What type of gain or loss does a taxpayer realize on the sale or exchange of virtual currency?
問7：納稅人在虛擬貨幣交易中取得的利益或遭受的損失是何種型別的？
A-7：The character of the gain or loss generally depends on whether the virtual currency is a capital asset in the hands of the taxpayer. A taxpayer generally realizes capital gain or loss on the sale or exchange of virtual currency that is a capital asset in the hands of the taxpayer. For example, stocks, bonds, and other investment property are generally capital assets. A taxpayer generally realizes ordinary gain or loss on the sale or exchange of virtual currency that is not a capital asset in the hands of the taxpayer. Inventory and other property held mainly for sale to customers in a trade or business are examples of property that is not a capital asset. See Publication 544 for more information about capital assets and the character of gain or loss.
答：損益的性質取決於納稅人持有的虛擬貨幣是否為資本性資產。如果納稅人持有的虛擬貨幣是資本性資產，那麼其遭受的損益為資本增值或虧損。例如，股票、債券或其他投資性財產一般屬於資本性資產。如果納稅人持有的虛擬貨幣屬於非資本性資產，那麼其通過交易該虛擬貨幣遭受的損益就屬於一般損益。例如，諸如存貨之類主要以銷售為目的的資產就屬於非資本性資產。具體資訊可參考：Publication 544， Sales and Other Dispositions of Assets
Q-8：Does a taxpayer who “mines” virtual currency (for example, uses computer resources to validate Bitcoin transactions and maintain the public Bitcoin transaction ledger) realize gross income upon receipt of the virtual currency resulting from those activities?
問8：礦工從挖礦活動中取得的收入是應稅所得嗎？
A-8：Yes, when a taxpayer successfully “mines” virtual currency, the fair market value of the virtual currency as of the date of receipt is includible in gross income. See Publication 525, Taxable and Nontaxable Income, for more information on taxable income.
答：是的。當納稅人成功挖到虛擬貨幣時，挖出當日虛擬貨幣的市場公允價值應當計入應納稅所得總額。
Q-9：Is an individual who “mines” virtual currency as a trade or business subject to self-employment tax on the income derived from those activities?
問9：將挖礦作為一種商業經營活動的個體，其挖礦收入需要繳納自營職業稅嗎？（譯註：自營職業稅（self-employment tax）是以自營職業者（self-employed person）的淨收入為基礎徵收的社會保障稅）
A-9：If a taxpayer’s “mining” of virtual currency constitutes a trade or business, and the “mining” activity is not undertaken by the taxpayer as an employee, the net earnings from self-employment (generally, gross income derived from carrying on a trade or business less allowable deductions) resulting from those activities constitute self-employment income and are subject to the self-employment tax. See Chapter 10 of Publication 334, Tax Guide for Small Business, for more information on self-employment tax and Publication 535, Business Expenses, for more information on determining whether expenses are from a business activity carried on to make a profit.
答：如果納稅人的挖礦構成經營行為，且其不是以僱員的身份從事挖礦活動，那麼其自我經營行為的淨收入應當繳納自營業稅。具體資訊可參考：Chapter 10 of Publication 334, Tax Guide for Small Business,Publication 535, Business Expenses
Q-10：Does virtual currency received by an independent contractor for performing services constitute self-employment income?
問10：合同一方當事人收取的用作履行服務費用的虛擬貨幣構成自營業所得嗎？
A-10：Yes. Generally, self-employment income includes all gross income derived by an individual from any trade or business carried on by the individual as other than an employee. Consequently, the fair market value of virtual currency received for services performed as an independent contractor, measured in U.S. dollars as of the date of receipt, constitutes self-employment income and is subject to the self-employment tax. See FS-2007-18, April 2007, Business or Hobby? Answer Has Implications for Deductions, for information on determining whether an activity is a business or a hobby.
答：是的。自營業收入包括個體以非僱員身份從事的任何經營活動中取得的收入。因此，合同主體收取的作為提供服務費用的虛擬貨幣應當以接受當日公允價值計算自營業所得，並繳納自營業稅。
Q-11：Does virtual currency paid by an employer as remuneration for services constitute wages for employment tax purposes?
問11：用於支付僱員報酬的虛擬貨幣是否屬於僱傭稅上的薪金？
A-11：Yes. Generally, the medium in which remuneration for services is paid is immaterial to the determination of whether the remuneration constitutes wages for employment tax purposes. Consequently, the fair market value of virtual currency paid as wages is subject to federal income tax withholding, Federal Insurance Contributions Act (FICA) tax, and Federal Unemployment Tax Act (FUTA) tax and must be reported on Form W-2, Wage and Tax Statement. See Publication 15 (Circular E), Employer’s Tax Guide, for information on the withholding, depositing, reporting, and paying of employment taxes.
答：是的，支付報酬的形式對確定該報酬是否屬於僱傭稅上的薪金沒有影響。因此，屬於工資的虛擬貨幣應按公允價值代扣代繳聯邦稅。聯邦社會保險稅和聯邦失業稅應當在表格w-2即工資和稅收宣告表中進行申報。
Q-12：Is a payment made using virtual currency subject to information reporting?
問12：使用虛擬貨幣進行的支付是否適用資訊報告制度？
A-12：A payment made using virtual currency is subject to information reporting to the same extent as any other payment made in property. For example, a person who in the course of a trade or business makes a payment of fixed and determinable income using virtual currency with a value of $600 or more to a U.S. non-exempt recipient in a taxable year is required to report the payment to the IRS and to the payee. Examples of payments of fixed and determinable income include rent, salaries, wages, premiums, annuities, and compensation.
答：使用虛擬貨幣進行的支付同使用財產進行的支付一樣屬於應當申報的資訊。例如，如果在經營過程中使用600美元或更多非豁免數額的虛擬貨幣支付固定收入，那麼其應當在該納稅年度內向IRS和收款方就該筆支付進行報告。此處所稱固定收入，包括租金、工資、報酬、保險費、年金、補償金等。
Q-13：Is a person who in the course of a trade or business makes a payment using virtual currency worth $600 or more to an independent contractor for performing services required to file an information return with the IRS?
問13：在交易活動中支付超過600美元虛擬貨幣是否應當向IRS提交報告？
A-13：Generally, a person who in the course of a trade or business makes a payment of $600 or more in a taxable year to an independent contractor for the performance of services is required to report that payment to the IRS and to the payee on Form 1099-MISC, Miscellaneous Income. Payments of virtual currency required to be reported on Form 1099-MISC should be reported using the fair market value of the virtual currency in U.S. dollars as of the date of payment. The payment recipient may have income even if the recipient does not receive a Form 1099-MISC. See the Instructions to Form 1099-MISC and the General Instructions for Certain Information Returns for more information. For payments to non-U.S. persons, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.
答：通常來說，支付超過600美元應當通過Form 1099-MISC, MiscellaneousIncome向收款方和IRS報告。
Q-14： Are payments made using virtual currency subject to backup withholding?
問14：使用虛擬貨幣進行支付是否適用預扣稅制度？
A-14：Payments made using virtual currency are subject to backup withholding to the same extent as other payments made in property. Therefore, payors making reportable payments using virtual currency must solicit a taxpayer identification number (TIN) from the payee. The payor must backup withhold from the payment if a TIN is not obtained prior to payment or if the payor receives notification from the IRS that backup withholding is required. See Publication 1281, Backup Withholding for Missing and Incorrect Name/TINs, for more information.
答：使用虛擬貨幣和使用其他財產一樣適用預扣稅制度。因此使用虛擬貨幣進行應申報支付的一方者應當向接受者索要納稅人識別號並履行相應的預扣繳義務。具體資訊請參考：Publication 515, Withholding of Tax on Nonresident Aliens andForeign Entities
Q-15：Are there IRS information reporting requirements for a person who settles payments made in virtual currency on behalf of merchants that accept virtual currency from their customers?
問15：IRS的資訊報告要求是否適用於處理虛擬貨幣支付的第三方平臺。
A-15：Yes, if certain requirements are met. In general, a third party that contracts with a substantial number of unrelated merchants to settle payments between the merchants and their customers is a third party settlement organization (TPSO). A TPSO is required to report payments made to a merchant on a Form 1099-K, Payment Card and Third Party Network Transactions, if, for the calendar year, both (1) the number of transactions settled for the merchant exceeds 200, and (2) the gross amount of payments made to the merchant exceeds $20,000. When completing Boxes 1, 3, and 5a-1 on the Form 1099-K, transactions where the TPSO settles payments made with virtual currency are aggregated with transactions where the TPSO settles payments made with real currency to determine the total amounts to be reported in those boxes. When determining whether the transactions are reportable, the value of the virtual currency is the fair market value of the virtual currency in U.S. dollars on the date of payment.
答：在滿足特定條件的情況下是的。通常來說，處理不特定主體間支付事務的組織被稱為第三方結算組織。在特定情況下，第三方支付結算組織需要進行資訊報告。如果：在一個自然年度內，（1）為客戶處理的交易次數超過200次；（2）支付總額超過20000美元。
Q-16：Will taxpayers be subject to penalties for having treated a virtual currency transaction in a manner that is inconsistent with this notice prior to March 25, 2014?
問16：納稅人是否會因此通知釋出前（2014年3月25日前）的稅務處理不符合要求而遭受懲罰？
A-16：Taxpayers may be subject to penalties for failure to comply with tax laws. For example, underpayments attributable to virtual currency transactions may be subject to penalties, such as accuracy-related penalties under section 6662. In addition, failure to timely or correctly report virtual currency transactions when required to do so may be subject to information reporting penalties under section 6721 and 6722. However, penalty relief may be available to taxpayers and persons required to file an information return who are able to establish that the underpayment or failure to properly file information returns is due to reasonable cause.
答：納稅人可能會因稅務不合規而遭受懲處，例如在虛擬貨幣交易中未足額納稅或未及時報稅。但是，若納稅人的不合規存在正當理由，則其有可能獲得處罰減免。
第六部分 起草資訊（略）
特別宣告：考慮到文章的簡潔性和可閱讀性，我們省略了部分參考法條、註釋性文字及舉例的翻譯。翻譯檔案僅代表譯者對本檔案和美國稅法的理解，本檔案內容的含義以英文版本為準。
（作者：鏈法，內容來自鏈得得內容開放平臺“得得號”；本文僅代表作者觀點，不代表鏈得得官方立場）