NFT 稅：2022 年您需要了解的信息

不可取代代幣（NFT）在金融領域變得越來越普遍，引起了稅務機關的關注。美國國稅局將 NFT 歸類為財產，要求在報稅表上提供交易報告。 NFT 銷售產生需要納稅的收入或資本收益，包括用加密貨幣購買 NFT、交易 NFT 或出售 NFT 換取加密貨幣。

Non-Fungible Tokens: Understanding Tax Implications for Transactions in 2022

不可替代代幣：了解 2022 年交易的稅務影響

As non-fungible tokens (NFTs) continue to gain prominence in the financial landscape, it is crucial for individuals engaged in NFT transactions to be aware of their potential tax obligations. The Internal Revenue Service (IRS) considers NFTs as property, which means that transactions involving these digital assets generally require reporting on tax returns.

隨著不可替代代幣 (NFT) 在金融領域繼續佔據主導地位，參與 NFT 交易的個人了解自己潛在的納稅義務至關重要。美國國稅局 (IRS) 將 NFT 視為財產，這意味著涉及這些數位資產的交易通常需要報告納稅申報表。

Taxable NFT Activities

應稅 NFT 活動

The following are common taxable NFT activities that individuals need to be cognizant of:

以下是個人需要了解的常見應稅 NFT 活動：

1. Purchasing an NFT using a fungible token: This type of transaction is considered a disposal of the crypto asset, such as Ethereum, and may incur capital gains or losses.
2. Selling an NFT for another NFT: If a gain is realized on the transaction, it will be subject to capital gains tax. For instance, if an NFT is acquired using Ethereum worth $1,000 and subsequently traded for another NFT worth $2,000, a taxable capital gain of $1,000 would be incurred.
3. Selling an NFT for cryptocurrency: This can also result in either a capital gain or loss. For example, if an NFT is purchased for $10,000 worth of Ethereum and sold later for $15,000 of Ethereum, a taxable capital gain of $5,000 would be realized.

Impact of Infrastructure Investment and Jobs Act

使用可替代代幣購買 NFT：此類交易被視為對加密資產（例如以太坊）的處置，並且可能會產生資本收益或損失。將需繳納資本利得稅。例如，如果使用以太幣購買價值 1,000 美元的 NFT，然後交易另一件價值 2,000 美元的 NFT，則將產生 1,000 美元的應稅資本收益。例如，如果以價值 10,000 美元的以太幣購買 NFT，然後以 15,000 美元的以太坊出售，則將實現 5,000 美元的應稅資本收益。

President Joe Biden's Infrastructure Investment and Jobs Act expanded reporting requirements for cryptocurrencies, including NFTs, to address potential underreporting. The specific implications of this legislation on NFT taxation remain to be fully determined.

喬·拜登總統的基礎設施投資和就業法案擴大了對包括 NFT 在內的加密貨幣的報告要求，以解決潛在的漏報問題。這項立法對 NFT 稅收的具體影響仍有待充分確定。

Capital Gains Tax Treatment

資本利得稅待遇

Under the tax code, any subsequent gain on the sale of an NFT is likely subject to capital gains taxes. If an NFT is classified as a "collectible," the sale may incur the higher 28% capital gain rate applicable to collectibles. For businesses, NFTs designated as inventory items are subject to ordinary income tax rates or losses.

根據稅法，出售 NFT 的任何後續收益都可能需要繳納資本利得稅。如果 NFT 被歸類為“收藏品”，則出售可能會產生適用於收藏品的更高的 28% 資本利得率。對於企業而言，指定為庫存項目的 NFT 需繳納普通所得稅或損失。

Classification as Digital Assets

分類為數位資產

The IRS categorizes NFTs as digital assets, defined as "any digital representation of value which is recorded on a cryptographically secured distributed ledger or any similar technology." This designation places NFTs under the same tax treatment as cryptocurrencies and stablecoins.

美國國稅局將 NFT 歸類為數位資產，定義為「記錄在受加密保護的分散式帳本或任何類似技術上的任何價值的數位表示形式」。這項指定使 NFT 受到與加密貨幣和穩定幣相同的稅收待遇。

Conclusion

結論

Individuals involved in NFT transactions during 2022 should carefully consider the potential tax implications. It is advisable to consult with a qualified tax professional to determine the specific tax obligations associated with NFT activities. The evolving nature of NFT taxation highlights the importance of staying informed about regulatory developments to ensure compliance with tax laws.

2022 年參與 NFT 交易的個人應仔細考慮潛在的稅務影響。建議諮詢合格的稅務專業人士，以確定​​與 NFT 活動相關的具體稅務義務。 NFT 稅收不斷變化的性質凸顯了及時了解監管發展以確保遵守稅法的重要性。