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俄罗斯总统普京签署数字货币征税法
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据塔斯社报道,俄罗斯总统普京已签署数字货币征税法,将数字货币认定为财产,并适用于 EPR 框架下的外贸支付。挖矿和销售数字货币无需缴纳增值税,EPR 框架内交易服务亦免税。挖矿运营商需向税务机关报告相关服务情况。个人通过挖矿获得的数字货币按市场价值计入收入,并按 13%-15% 累进税率征税;企业从事挖矿自 2025 年起需缴纳 25% 企业所得税。数字货币销售和流通所得也纳入统一税基管理。
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