伊利诺伊州推出 2027 年征收 0.2% 加密货币交易税的草案规则

伊利诺伊州公布了即将征收 0.2% 数字资产交易税的法规草案，自 2027 年 1 月 1 日起影响交易、转账和托管服务。该税适用于交易总价值，而不是投资收益。

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.

准备好吧，伊利诺伊州的加密货币爱好者！草原之州刚刚放弃了一些规则草案，这些规则可能会改变您处理数字资产的方式。我们正在讨论对数字资产交易征收 0.2% 的新税，将于 2027 年 1 月 1 日开始实施。伊利诺伊州已正式发布了关于这项税收如何运作的初步指导方针，这引起了加密世界的关注。

Illinois's Digital Asset Tax Act Takes Shape

伊利诺伊州数字资产税法案成形

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.

这项新法规的核心是 6 月份颁布的《数字资产税法》。规则草案明确，这0.2%的税将根据数字资产交易的总价值计算，无论您是否盈利、亏损或收支平衡。例如，一笔 10,000 美元的交易将产生 20 美元的税。这种方法与许多关注收益或特定类型收入的联邦提案不同。

What Transactions Will Be Taxed?

哪些交易将被征税？

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:

当伊利诺伊州客户从合格的数字资产经纪人处获得有价值的数字资产服务时，将适用该税款。这涵盖了广泛的活动，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.

如果交易所为提款提供便利并收取费用，那么即使将加密货币从交易所转移到自我托管钱包也可能需要纳税。同样，如果经纪人在您自己的两个账户之间收费处理转账，也可能会引发税收。

What's Off the Hook?

出了什么问题？

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.

对于 DeFi 爱好者和那些喜欢直接转账的人来说，好消息是：无需中介、无需任何费用或对价的点对点转账通常可以豁免。在没有经纪人的情况下完成的直接钱包到钱包转账也不征税。重要的是，直接支付给矿工或验证者的网络费用不会被视为触发税收所需的“代价”。仅由流动性提供者费用资助的 DeFi 互换也不包括在内，尽管平台运营费可以将活动纳入税收保护范围内。

Brokers: Your New Tax Collectors

经纪人：您的新税务员

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.

合格的经纪人将负责将这笔税费添加为一项单独的费用，从伊利诺伊州客户处收取，然后汇给该州。即使是州外的提供商，如果向伊利诺伊州客户出售的数字资产服务的年收入达到 10 万美元，也可能受到这些规则的约束。经纪人还将面临每月备案和记录保存义务。

The Road Ahead: Public Comment and Potential Changes

未来的道路：公众意见和潜在的变化

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.

重要的是要记住，这些仍然是草案规则。伊利诺伊州将在 10 月 30 日之前接受公众对拟议法规的意见。虽然众议院已推出一项单独的措施 HB5798 来废除《数字资产税法》，但尚未取得进展。除非法律发生变化，否则 0.2% 的税将于 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!

伊利诺伊州的这一举措在联邦讨论中脱颖而出，联邦讨论更多地关注豁免和收入类型等问题。该州对总交易税的关注标志着一条独特的监管路径。因此，伊利诺伊州的加密货币用户，请密切关注这些发展 - 看起来数字资产领域的纳税季节可能会变得更加有趣！