美国如何处理虚拟货币交易、支付、挖矿等活动的税务问题？

美国所得税法的主管机关是国家税务总局（Internal Revenue Service），也就是我们常说的IRS。IRS除了负责收税之外，还负责解释相关法律并帮助纳税义务人做申报缴纳税的工作。IRS属于美国财政部，总部位于华盛顿，其局长由美国总统任命。

IRS曾就虚拟货币税务的处理发布过通知，该通知以问答的形式，对虚拟货币的交易、支付、挖矿等活动的税务处理和信息报告问题进行了说明。通知中反映出的美国税收当局对虚拟货币的态度也能为区块链行业的从业者识别、规避相关风险提供一定的参考。

以下是通知的翻译全文。

SECTION 1. PURPOSE

第一部分 目的

This notice describes how existing general tax principles apply to transactions using virtual currency. The notice provides this guidance in the form of answers to frequently asked questions. 

本通知阐述了现行美国税法的基本原则如何适用于使用虚拟货币的交易。本通知以就纳税人的高频问题进行回答的形式对虚拟货币纳税问题进行指引。

SECTION 2. BACKGROUND 

第二部分 背景

The Internal Revenue Service (IRS) is aware that “virtual currency” may be used to pay for goods or services, or held for investment. Virtual currency is a digital representation of value that functions as a medium of exchange, a unit of account, and/or a store of value. In some environments, it operates like “real” currency -- i.e., the coin and paper money of the United States or of any other country that is designated as legal tender, circulates, and is customarily used and accepted as a medium of exchange in the country of issuance -- but it does not have legal tender status in any jurisdiction. 

美国国内税收局认识到，虚拟货币也可以用来在交易中支付货款或用作持有型投资。虚拟货币是一种作为交易媒介的数字化价值载体、记账单位或价值贮藏手段。在某些情况下，虚拟货币就像真正的货币一样被使用。虚拟货币和法币的相似点在于：硬币和纸币是包括美国在内的所有国家的法定清偿与流通手段，而人们也习惯于支付和接受本国法币。但是，虚拟货币在任何国家均不具有法定支付工具的地位。

Virtual currency that has an equivalent value in real currency, or that acts as a substitute for real currency, is referred to as “convertible” virtual currency. Bitcoin is one example of a convertible virtual currency. Bitcoin can be digitally traded between users and can be purchased for, or exchanged into, U.S. dollars, Euros, and other real or virtual currencies. For a more comprehensive description of convertible virtual currencies to date, see Financial Crimes Enforcement Network (FinCEN) Guidance on the Application of FinCEN’s Regulations to Persons Administering, Exchanging, or Using Virtual Currencies (FIN-2013-G001, March 18, 2013). 

那些能以法币衡量价值或能作为法币替代品的虚拟货币，被称为可兑换虚拟货币。比特币就是一种可兑换的虚拟货币。比特币可以以数字化的方式在用户之间进行交易，也可以用诸如美元、欧元以及其他法币或虚拟货币购买。目前对于可兑换虚拟货币更详细的定义，可以参考FIN-2013-G001（Financial Crimes Enforcement Network (FinCEN) Guidance on theApplication of FinCEN’s Regulations to Persons Administering, Exchanging, orUsing Virtual Currencies 即金融犯罪执法局对虚拟货币交易或使用者的指引）。

SECTION 3. SCOPE

第三部分 适用范围

In general, the sale or exchange of convertible virtual currency, or the use of convertible virtual currency to pay for goods or services in a real-world economy transaction, has tax consequences that may result in a tax liability. This notice addresses only the U.S. federal tax consequences of transactions in, or transactions that use, convertible virtual currency, and the term “virtual currency” as used in Section 4 refers only to convertible virtual currency. No inference should be drawn with respect to virtual currencies not described in this notice. 

通常而言，在现实的经济交往中交易可兑换虚拟货币，或用此类虚拟货币购买货物、服务，均会产生税收后果，并引起税收责任。本通知仅针对交易虚拟货币或使用虚拟货币进行支付的联邦税务问题。本通知第四部分所称虚拟货币仅指可兑换虚拟货币。对于本通知内容不得推定于适用未提及的其他虚拟货币。

The Treasury Department and the IRS recognize that there may be other questions regarding the tax consequences of virtual currency not addressed in this notice that warrant consideration. Therefore, the Treasury Department and the IRS request comments from the public regarding other types or aspects of virtual currency transactions that should be addressed in future guidance. 

财政部和国内税收局认为，或许有其他值得考虑的税务问题本通知未提及。因此，我们就本通知还应补充的虚拟货币税务问题征求公众意见。

您可以通过以下方式向我反馈（联系方式略去翻译）

SECTION 4. FREQUENTLY ASKED QUESTIONS 

第四部分 常见的虚拟货币税务问题

Q-1：How is virtual currency treated for federal tax purposes? 

问1：从联邦税收的角度来看，我们应当如何认定虚拟货币的性质？

A-1：For federal tax purposes, virtual currency is treated as property. General tax principles applicable to property transactions apply to transactions using virtual currency. 

答：从联邦税收的目的来看，虚拟货币应当被当作财产看待。关于财产交易的税法规则适用于使用虚拟货币的交易。

Q-2：Is virtual currency treated as currency for purposes of determining whether a transaction results in foreign currency gain or loss under U.S. federal tax laws? 

问2：在联邦税法框架下，是否应当将虚拟货币视为真正的货币，以便在交中计算汇兑收益或损失？

A-2：No. Under currently applicable law, virtual currency is not treated as currency that could generate foreign currency gain or loss for U.S. federal tax purposes. 

答：不，在现行法律框架下，虚拟货币不能被认定为真正的货币，所以也不能在税务处理时计算其汇兑损益。

Q-3：Must a taxpayer who receives virtual currency as payment for goods or services include in computing gross income the fair market value of the virtual currency? 

问3：在销售货物或服务过程中接受虚拟货币的纳税人必须将其接受的虚拟货币价值换算为市场公允价值以确定其总收入吗？

A-3：Yes. A taxpayer who receives virtual currency as payment for goods or services must, in computing gross income, include the fair market value of the virtual currency, measured in U.S. dollars, as of the date that the virtual currency was received. See Publication 525, Taxable and Nontaxable Income, for more information on miscellaneous income from exchanges involving property or services. 

答：是的，虚拟货币的接受者在计算其总收入时必须以美元为单位计算其接受虚拟货币的市场公允价值，计算时以接受虚拟货币当天的价值为标准。更多细节可以参考 Publication 525, Taxable and Nontaxable Income

Q-4：What is the basis of virtual currency received as payment for goods or services in Q&A-3? 

问4：第三问中提及的在销售货物或服务过程中所接受的虚拟货币的基准数是什么？（译注：基准数（basis）是所得税法中的术语，指以一定日期的财产价值或财产投资为基数，计算折旧。）

A-4：The basis of virtual currency that a taxpayer receives as payment for goods or services in Q&A-3 is the fair market value of the virtual currency in U.S. dollars as of the date of receipt. See Publication 551, Basis of Assets, for more information on the computation of basis when property is received for goods or services. 

答：本问中所提及的基准数是接受虚拟货币当日以美元折算的该虚拟货币市场公允价值。更多详细信息请参考：Publication 551, Basis of Assets

Q-5：How is the fair market value of virtual currency determined? 

问5：如何确认虚拟货币的市场公允价值？

A-5：For U.S. tax purposes, transactions using virtual currency must be reported in U.S. dollars. Therefore, taxpayers will be required to determine the fair market value of virtual currency in U.S. dollars as of the date of payment or receipt. If a virtual currency is listed on an exchange and the exchange rate is established by market supply and demand, the fair market value of the virtual currency is determined by converting the virtual currency into U.S. dollars (or into another real currency which in turn can be converted into U.S. dollars) at the exchange rate, in a reasonable manner that is consistently applied. 

答：基于美国税收目的，使用虚拟货币进行的交易应当以美元为价值标准进行申报。因此，纳税人应当以接受虚拟货币当日其美元价格确定其市场公允价值。如果该虚拟货币可以在交易所与美元进行兑换，且该兑换率是由市场供需决定的，那么该虚拟货币的市场公允价值就应当依据习惯上采用的合理方式，以其在交易所中所形成的与美元的兑换率来确定（也可以由虚拟货币与其他法币的兑换率换算为对美元兑换率来确定）。

Q-6：Does a taxpayer have gain or loss upon an exchange of virtual currency for other property? 

问6：纳税人在用虚拟货币交换其他财产时是否存在收益或损失？

A-6：Yes. If the fair market value of property received in exchange for virtual currency exceeds the taxpayer’s adjusted basis of the virtual currency, the taxpayer has taxable gain. The taxpayer has a loss if the fair market value of the property received is less than the adjusted basis of the virtual currency. See Publication 544, Sales and Other Dispositions of Assets, for information about the tax treatment of sales and exchanges, such as whether a loss is deductible. 

答：是的。如果在交易中接受的虚拟货币公允价值超过其调整后计税基准（译注：调整后计税基准（adjusted basis）指美国联邦所得税使用的计税基准。须将固定资产的成本或价值予以调整，按其改良增值或折旧减值之后的数额作为计税的基础。）那么纳税人就存在应税所得。反之，则纳税人存在亏损。其他信息可参考： Publication 544, Sales and Other Dispositions of Assets

Q-7：What type of gain or loss does a taxpayer realize on the sale or exchange of virtual currency? 

问7：纳税人在虚拟货币交易中取得的利益或遭受的损失是何种类型的？

A-7：The character of the gain or loss generally depends on whether the virtual currency is a capital asset in the hands of the taxpayer. A taxpayer generally realizes capital gain or loss on the sale or exchange of virtual currency that is a capital asset in the hands of the taxpayer. For example, stocks, bonds, and other investment property are generally capital assets. A taxpayer generally realizes ordinary gain or loss on the sale or exchange of virtual currency that is not a capital asset in the hands of the taxpayer. Inventory and other property held mainly for sale to customers in a trade or business are examples of property that is not a capital asset. See Publication 544 for more information about capital assets and the character of gain or loss. 

答：损益的性质取决于纳税人持有的虚拟货币是否为资本性资产。如果纳税人持有的虚拟货币是资本性资产，那么其遭受的损益为资本增值或亏损。例如，股票、债券或其他投资性财产一般属于资本性资产。如果纳税人持有的虚拟货币属于非资本性资产，那么其通过交易该虚拟货币遭受的损益就属于一般损益。例如，诸如存货之类主要以销售为目的的资产就属于非资本性资产。具体信息可参考：Publication 544， Sales and Other Dispositions of Assets

Q-8：Does a taxpayer who “mines” virtual currency (for example, uses computer resources to validate Bitcoin transactions and maintain the public Bitcoin transaction ledger) realize gross income upon receipt of the virtual currency resulting from those activities? 

问8：矿工从挖矿活动中取得的收入是应税所得吗？

A-8：Yes, when a taxpayer successfully “mines” virtual currency, the fair market value of the virtual currency as of the date of receipt is includible in gross income. See Publication 525, Taxable and Nontaxable Income, for more information on taxable income. 

答：是的。当纳税人成功挖到虚拟货币时，挖出当日虚拟货币的市场公允价值应当计入应纳税所得总额。

Q-9：Is an individual who “mines” virtual currency as a trade or business subject to self-employment tax on the income derived from those activities? 

问9：将挖矿作为一种商业经营活动的个体，其挖矿收入需要缴纳自营职业税吗？（译注：自营职业税（self-employment tax）是以自营职业者（self-employed person）的净收入为基础征收的社会保障税）

A-9：If a taxpayer’s “mining” of virtual currency constitutes a trade or business, and the “mining” activity is not undertaken by the taxpayer as an employee, the net earnings from self-employment (generally, gross income derived from carrying on a trade or business less allowable deductions) resulting from those activities constitute self-employment income and are subject to the self-employment tax. See Chapter 10 of Publication 334, Tax Guide for Small Business, for more information on self-employment tax and Publication 535, Business Expenses, for more information on determining whether expenses are from a business activity carried on to make a profit. 

答：如果纳税人的挖矿构成经营行为，且其不是以雇员的身份从事挖矿活动，那么其自我经营行为的净收入应当缴纳自营业税。具体信息可参考：Chapter 10 of Publication 334, Tax Guide for Small Business,Publication 535, Business Expenses

Q-10：Does virtual currency received by an independent contractor for performing services constitute self-employment income? 

问10：合同一方当事人收取的用作履行服务费用的虚拟货币构成自营业所得吗？

A-10：Yes. Generally, self-employment income includes all gross income derived by an individual from any trade or business carried on by the individual as other than an employee. Consequently, the fair market value of virtual currency received for services performed as an independent contractor, measured in U.S. dollars as of the date of receipt, constitutes self-employment income and is subject to the self-employment tax. See FS-2007-18, April 2007, Business or Hobby? Answer Has Implications for Deductions, for information on determining whether an activity is a business or a hobby. 

答：是的。自营业收入包括个体以非雇员身份从事的任何经营活动中取得的收入。因此，合同主体收取的作为提供服务费用的虚拟货币应当以接受当日公允价值计算自营业所得，并缴纳自营业税。

Q-11：Does virtual currency paid by an employer as remuneration for services constitute wages for employment tax purposes? 

问11：用于支付雇员报酬的虚拟货币是否属于雇佣税上的薪金？

A-11：Yes. Generally, the medium in which remuneration for services is paid is immaterial to the determination of whether the remuneration constitutes wages for employment tax purposes. Consequently, the fair market value of virtual currency paid as wages is subject to federal income tax withholding, Federal Insurance Contributions Act (FICA) tax, and Federal Unemployment Tax Act (FUTA) tax and must be reported on Form W-2, Wage and Tax Statement. See Publication 15 (Circular E), Employer’s Tax Guide, for information on the withholding, depositing, reporting, and paying of employment taxes. 

答：是的，支付报酬的形式对确定该报酬是否属于雇佣税上的薪金没有影响。因此，属于工资的虚拟货币应按公允价值代扣代缴联邦税。联邦社会保险税和联邦失业税应当在表格w-2即工资和税收声明表中进行申报。

Q-12：Is a payment made using virtual currency subject to information reporting? 

问12：使用虚拟货币进行的支付是否适用信息报告制度？

A-12：A payment made using virtual currency is subject to information reporting to the same extent as any other payment made in property. For example, a person who in the course of a trade or business makes a payment of fixed and determinable income using virtual currency with a value of $600 or more to a U.S. non-exempt recipient in a taxable year is required to report the payment to the IRS and to the payee. Examples of payments of fixed and determinable income include rent, salaries, wages, premiums, annuities, and compensation. 

答：使用虚拟货币进行的支付同使用财产进行的支付一样属于应当申报的信息。例如，如果在经营过程中使用600美元或更多非豁免数额的虚拟货币支付固定收入，那么其应当在该纳税年度内向IRS和收款方就该笔支付进行报告。此处所称固定收入，包括租金、工资、报酬、保险费、年金、补偿金等。

Q-13：Is a person who in the course of a trade or business makes a payment using virtual currency worth $600 or more to an independent contractor for performing services required to file an information return with the IRS? 

问13：在交易活动中支付超过600美元虚拟货币是否应当向IRS提交报告？

A-13：Generally, a person who in the course of a trade or business makes a payment of $600 or more in a taxable year to an independent contractor for the performance of services is required to report that payment to the IRS and to the payee on Form 1099-MISC, Miscellaneous Income. Payments of virtual currency required to be reported on Form 1099-MISC should be reported using the fair market value of the virtual currency in U.S. dollars as of the date of payment. The payment recipient may have income even if the recipient does not receive a Form 1099-MISC. See the Instructions to Form 1099-MISC and the General Instructions for Certain Information Returns for more information. For payments to non-U.S. persons, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 

答：通常来说，支付超过600美元应当通过Form 1099-MISC, MiscellaneousIncome向收款方和IRS报告。

Q-14： Are payments made using virtual currency subject to backup withholding? 

问14：使用虚拟货币进行支付是否适用预扣税制度？

A-14：Payments made using virtual currency are subject to backup withholding to the same extent as other payments made in property. Therefore, payors making reportable payments using virtual currency must solicit a taxpayer identification number (TIN) from the payee. The payor must backup withhold from the payment if a TIN is not obtained prior to payment or if the payor receives notification from the IRS that backup withholding is required. See Publication 1281, Backup Withholding for Missing and Incorrect Name/TINs, for more information. 

答：使用虚拟货币和使用其他财产一样适用预扣税制度。因此使用虚拟货币进行应申报支付的一方者应当向接受者索要纳税人识别号并履行相应的预扣缴义务。具体信息请参考：Publication 515, Withholding of Tax on Nonresident Aliens andForeign Entities

Q-15：Are there IRS information reporting requirements for a person who settles payments made in virtual currency on behalf of merchants that accept virtual currency from their customers? 

问15：IRS的信息报告要求是否适用于处理虚拟货币支付的第三方平台。

A-15：Yes, if certain requirements are met. In general, a third party that contracts with a substantial number of unrelated merchants to settle payments between the merchants and their customers is a third party settlement organization (TPSO). A TPSO is required to report payments made to a merchant on a Form 1099-K, Payment Card and Third Party Network Transactions, if, for the calendar year, both (1) the number of transactions settled for the merchant exceeds 200, and (2) the gross amount of payments made to the merchant exceeds $20,000. When completing Boxes 1, 3, and 5a-1 on the Form 1099-K, transactions where the TPSO settles payments made with virtual currency are aggregated with transactions where the TPSO settles payments made with real currency to determine the total amounts to be reported in those boxes. When determining whether the transactions are reportable, the value of the virtual currency is the fair market value of the virtual currency in U.S. dollars on the date of payment. 

答：在满足特定条件的情况下是的。通常来说，处理不特定主体间支付事务的组织被称为第三方结算组织。在特定情况下，第三方支付结算组织需要进行信息报告。如果：在一个自然年度内，（1）为客户处理的交易次数超过200次；（2）支付总额超过20000美元。

Q-16：Will taxpayers be subject to penalties for having treated a virtual currency transaction in a manner that is inconsistent with this notice prior to March 25, 2014? 

问16：纳税人是否会因此通知发布前（2014年3月25日前）的税务处理不符合要求而遭受惩罚？

A-16：Taxpayers may be subject to penalties for failure to comply with tax laws. For example, underpayments attributable to virtual currency transactions may be subject to penalties, such as accuracy-related penalties under section 6662. In addition, failure to timely or correctly report virtual currency transactions when required to do so may be subject to information reporting penalties under section 6721 and 6722. However, penalty relief may be available to taxpayers and persons required to file an information return who are able to establish that the underpayment or failure to properly file information returns is due to reasonable cause. 

答：纳税人可能会因税务不合规而遭受惩处，例如在虚拟货币交易中未足额纳税或未及时报税。但是，若纳税人的不合规存在正当理由，则其有可能获得处罚减免。

第六部分 起草信息（略）

特别声明：考虑到文章的简洁性和可阅读性，我们省略了部分参考法条、注释性文字及举例的翻译。翻译文件仅代表译者对本文件和美国税法的理解，本文件内容的含义以英文版本为准。

（作者：链法，内容来自链得得内容开放平台“得得号”；本文仅代表作者观点，不代表链得得官方立场）