In Russia, miners will pay income tax under the same conditions as representatives of other industries, but it will be paid in 2 stages:
The first stage: the tax is calculated when the miner receives cryptocurrency to his address-identifier, giving him the right to dispose of the asset. This happens even if the cryptocurrency does not leave the mining pool.
The second stage: the tax is charged when the cryptocurrency is withdrawn from the address or sold. If the value of the cryptocurrency has increased, the tax is calculated on the profit received. In case of a loss, it is taken into account in the calculation.