NFT 税：2022 年您需要了解的信息

不可替代代币（NFT）在金融领域变得越来越普遍，引起了税务机关的关注。美国国税局将 NFT 归类为财产，要求在纳税申报表上提供交易报告。 NFT 销售产生需要纳税的收入或资本收益，包括用加密货币购买 NFT、交易 NFT 或出售 NFT 换取加密货币。

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

不可替代代币：了解 2022 年交易的税务影响

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.

随着不可替代代币 (NFT) 在金融领域继续占据主导地位，参与 NFT 交易的个人了解自己潜在的纳税义务至关重要。美国国税局 (IRS) 将 NFT 视为财产，这意味着涉及这些数字资产的交易通常需要报告纳税申报表。

Taxable NFT Activities

应税 NFT 活动

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

以下是个人需要了解的常见应税 NFT 活动：

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

使用可替代代币购买 NFT：此类交易被视为对加密资产（例如以太坊）的处置，并且可能会产生资本收益或损失。出售 NFT 换取另一个 NFT：如果在交易中实现了收益，则将需缴纳资本利得税。例如，如果使用以太坊购买价值 1,000 美元的 NFT，然后交易另一件价值 2,000 美元的 NFT，则将产生 1,000 美元的应税资本收益。以加密货币出售 NFT：这也可能导致资本收益或损失。例如，如果以价值 10,000 美元的以太坊购买 NFT，然后以 15,000 美元的以太坊出售，则将实现 5,000 美元的应税资本收益。 基础设施投资和就业法案的影响

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.

乔·拜登总统的基础设施投资和就业法案扩大了对包括 NFT 在内的加密货币的报告要求，以解决潜在的漏报问题。这项立法对 NFT 税收的具体影响仍有待充分确定。

Capital Gains Tax Treatment

资本利得税待遇

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.

根据税法，出售 NFT 的任何后续收益都可能需要缴纳资本利得税。如果 NFT 被归类为“收藏品”，则出售可能会产生适用于收藏品的更高的 28% 资本利得率。对于企业而言，指定为库存项目的 NFT 需缴纳普通所得税或损失。

Classification as Digital Assets

分类为数字资产

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.

美国国税局将 NFT 归类为数字资产，定义为“记录在受加密保护的分布式账本或任何类似技术上的任何价值的数字表示形式”。这一指定使 NFT 受到与加密货币和稳定币相同的税收待遇。

Conclusion

结论

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 年参与 NFT 交易的个人应仔细考虑潜在的税务影响。建议咨询合格的税务专业人士，以确定与 NFT 活动相关的具体纳税义务。 NFT 税收不断变化的性质凸显了及时了解监管发展以确保遵守税法的重要性。