伊利諾州推出 2027 年徵收 0.2% 加密貨幣交易稅的草案規則

伊利諾州公佈了即將徵收 0.2% 數位資產交易稅的法規草案，自 2027 年 1 月 1 日起影響交易、轉帳和託管服務。該稅適用於交易總價值，而非投資收益。

Get ready, crypto enthusiasts in Illinois! The Prairie State has just dropped some draft rules that could change how you handle your digital assets. We're talking about a new 0.2% tax on digital asset transactions, set to kick in on January 1, 2027. This isn't just a whisper; Illinois has officially published its initial guidelines on how this tax will work, and it's got the crypto world buzzing.

準備好吧，伊利諾伊州的加密貨幣愛好者！草原之州剛剛放棄了一些規則草案，這些規則可能會改變您處理數位資產的方式。我們正在討論對數位資產交易徵收 0.2% 的新稅，將於 2027 年 1 月 1 日開始實施。伊利諾伊州已正式發布了關於這項稅收如何運作的初步指導方針，這引起了加密世界的關注。

Illinois's Digital Asset Tax Act Takes Shape

伊利諾伊州數位資產稅法案成形

The core of this new regulation is the Digital Asset Tax Act, enacted back in June. The draft rules clarify that this 0.2% tax will be calculated on the total value of a digital asset transaction, regardless of whether you made a profit, took a loss, or broke even. For instance, a $10,000 transaction would incur a $20 tax. This approach is a departure from many federal proposals that focus on gains or specific types of income.

這項新法規的核心是 6 月頒布的《數位資產稅法》。規則草案明確，這0.2%的稅將根據數位資產交易的總價值計算，無論您是否獲利、虧損或收支平衡。例如，一筆 10,000 美元的交易將產生 20 美元的稅。這種方法與許多關注收益或特定類型收入的聯邦提案不同。

What Transactions Will Be Taxed?

哪些交易將被徵稅？

The tax applies when an Illinois customer receives a digital asset service for value from a qualifying digital asset broker. This covers a wide range of activities, including:

當伊利諾伊州客戶從合格的數位資產經紀人處獲得有價值的數位資產服務時，將適用該稅。這涵蓋了廣泛的活動，包括：

• Spot trades
• Crypto-to-fiat conversions
• Fiat on-ramps
• Crypto swaps
• Certain derivatives settlements
• Bridging between blockchains
• Paid custody services

Even moving crypto from an exchange to a self-custody wallet could be taxable if the exchange facilitates the withdrawal and charges a fee. Similarly, if a broker handles a transfer between two of your own accounts for a fee, that could also trigger the tax.

如果交易所為提款提供便利並收取費用，那麼即使將加密貨幣從交易所轉移到自我託管錢包也可能需要納稅。同樣，如果經紀人在您自己的兩個帳戶之間收費處理轉賬，也可能會引發稅收。

What's Off the Hook?

出了什麼問題？

Good news for DeFi fans and those who prefer direct transfers: peer-to-peer transfers without an intermediary and without any fee or consideration are generally exempt. Direct wallet-to-wallet transfers completed without a broker are also not taxed. Importantly, network fees paid directly to miners or validators won't count as the 'consideration' needed to trigger the tax. DeFi swaps funded solely by liquidity provider fees are also excluded, though platform operating fees can bring activity under the tax umbrella.

對於 DeFi 愛好者和喜歡直接轉帳的人來說，好消息是：無需中介、無需任何費用或對價的點對點轉帳通常可以豁免。在沒有經紀人的情況下完成的直接錢包到錢包轉帳也不徵稅。重要的是，直接支付給礦工或驗證者的網路費用不會被視為觸發稅收所需的「代價」。僅由流動性提供者費用資助的 DeFi 互換也不包括在內，儘管平台營運費可以將活動納入稅收保護範圍內。

Brokers: Your New Tax Collectors

經紀人：您的新稅務員

Qualifying brokers will be responsible for adding this tax as a separate charge, collecting it from Illinois customers, and remitting it to the state. Even out-of-state providers could be subject to these rules if their annual receipts from digital asset services sold to Illinois customers hit $100,000. Brokers will also face monthly filing and recordkeeping obligations.

合格的經紀人將負責將這筆稅費添加為單獨的費用，從伊利諾伊州客戶收取，然後匯給該州。即使是州外的提供者，如果向伊利諾伊州客戶出售的數位資產服務的年收入達到 10 萬美元，也可能受到這些規則的約束。經紀人還將面臨每月備案和記錄保存義務。

The Road Ahead: Public Comment and Potential Changes

未來的道路：公眾意見與潛在的變化

It's important to remember that these are still draft rules. Illinois is accepting public comments on the proposed regulations until October 30. While a separate House measure, HB5798, has been introduced to repeal the Digital Asset Tax Act, it has not yet advanced. Unless the law changes, that 0.2% tax is slated to go live on January 1, 2027.

重要的是要記住，這些仍然是草案規則。伊利諾伊州將在 10 月 30 日之前接受公眾對擬議法規的意見。雖然眾議院已推出一項單獨的措施 HB5798 來廢除《數位資產稅法》，但尚未取得進展。除非法律發生變化，否則 0.2% 的稅將於 2027 年 1 月 1 日生效。

This move by Illinois stands out from federal discussions, which have focused more on issues like exemptions and income types. The state's focus on a gross transaction tax signals a distinct regulatory path. So, Illinois crypto users, keep an eye on these developments – it looks like tax season might be getting a bit more interesting in the digital asset space!

伊利諾伊州的這項舉措在聯邦討論中脫穎而出，聯邦討論更多地關注豁免和收入類型等問題。該州對總交易稅的關注標誌著一條獨特的監管路徑。因此，伊利諾伊州的加密貨幣用戶，請密切關注這些發展 - 看起來數位資產領域的納稅季節可能會變得更加有趣！