美國國稅局新則：股權證明、質押獎勵需納稅，價值以獲得獎勵當下為準
· 2023-08-01
美國國稅局新則：股權證明、質押獎勵需納稅，價值以獲得獎勵當下為準
美國國稅局 (IRS) 發佈文件指出，用戶透過股權證明獲得的質押獎勵，應納入當年的稅賦中，確切的價值則是由用戶獲得代幣獎勵的那一刻進行計算。
內容目錄
IRS：股權證明 (PoS)、質押獎勵需納稅
IRS 最新發佈的文件試圖釐用戶應該在「何時」針對股權證明獲得的質押獎勵納稅。
其指出，用戶收到質押獎勵應納入當年的稅賦中，確切的價值則是由用戶獲得代幣獎勵的那一刻進行計算。
此外 IRS 提到：
若納稅人因作為驗證節點、質押而獲得加密貨幣獎勵，此規則也同樣適用於透過加密貨幣交易所代為質押的投資者。
IRS 下個目標：NFT？
今年 3 月時，IRS 就曾以「NFT課稅」為題徵詢公眾意見，針對是否將 NFT 視為蒐藏品進行稅收處理，以及如何認定，發表評論。
IRS 表示，在沒有發布新的稅收指南之前，打算用「look-through analysis」(中文：透視分析)，來確認 NFT 何時會被視為收藏品。如果分析結果認為，NFT 的相關權利或是資產符合稅法中收藏品的定義，NFT 就會被視為被視為收藏品。
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