M\u1ed9t b\u00e0i b\u00e1o m\u1edbi t\u1eeb Cato Institute<\/strong> l\u1eadp lu\u1eadn r\u1eb1ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf l\u00e3i v\u1ed1n c\u1ee7a M\u1ef9 \u0111\u00e3 khi\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng Bitcoin<\/strong> tr\u1edf n\u00ean kh\u00f3 kh\u0103n, bi\u1ebfn c\u00e1c giao d\u1ecbch BTC h\u00e0ng ng\u00e0y th\u00e0nh m\u1ed9t g\u00e1nh n\u1eb7ng gi\u1ea5y t\u1edd v\u00e0 khi\u1ebfn t\u00e0i s\u1ea3n n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00edch tr\u1eef thay v\u00ec l\u00e0m ph\u01b0\u01a1ng ti\u1ec7n thanh to\u00e1n.<\/p>\n Cato Institute k\u00eau g\u1ecdi c\u1ea3i c\u00e1ch c\u00e1ch th\u1ee9c Hoa K\u1ef3 \u0111\u00e1nh thu\u1ebf Bitcoin, cho r\u1eb1ng c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n t\u1ea1i g\u1ea7n nh\u01b0 kh\u00f4ng cho ph\u00e9p s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n n\u00e0y nh\u01b0 m\u1ed9t lo\u1ea1i ti\u1ec1n t\u1ec7 h\u00e0ng ng\u00e0y. Trong m\u1ed9t b\u00e0i vi\u1ebft tr\u00ean blog, nghi\u00ean c\u1ee9u vi\u00ean Nicholas Anthony<\/strong> cho bi\u1ebft “thu\u1ebf Bitcoin tr\u1edf n\u00ean v\u00f4 ngh\u0129a”<\/em> v\u00ec m\u1ed7i giao d\u1ecbch \u0111\u1ec1u \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t s\u1ef1 ki\u1ec7n ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh v\u1ec1 l\u00e3i v\u1ed1n.<\/p>\n \u00d4ng l\u01b0u \u00fd r\u1eb1ng theo h\u01b0\u1edbng d\u1eabn hi\u1ec7n t\u1ea1i, Bitcoin \u0111\u01b0\u1ee3c xem nh\u01b0 t\u00e0i s\u1ea3n, kh\u00f4ng ph\u1ea3i ti\u1ec1n t\u1ec7, c\u00f3 ngh\u0129a l\u00e0 ng\u01b0\u1eddi d\u00f9ng ph\u1ea3i t\u00ednh to\u00e1n l\u00e3i ho\u1eb7c l\u1ed7 m\u1ed7i khi h\u1ecd chi ti\u00eau BTC, b\u1ea5t k\u1ec3 gi\u00e1 tr\u1ecb giao d\u1ecbch nh\u1ecf \u0111\u1ebfn \u0111\u00e2u.<\/p>\n<\/blockquote>\n “Ch\u01b0a bao gi\u1edd d\u1ec5 d\u00e0ng h\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng Bitcoin nh\u01b0 m\u1ed9t lo\u1ea1i ti\u1ec1n t\u1ec7,”<\/em> \u00f4ng n\u00f3i, “nh\u01b0ng \u0111\u1ed3ng th\u1eddi, b\u1ed9 lu\u1eadt thu\u1ebf \u0111\u1eb7t m\u1ed9t g\u00e1nh n\u1eb7ng kh\u1ed5ng l\u1ed3 l\u00ean nh\u1eefng c\u00f4ng d\u00e2n tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.”<\/em><\/p>\n Trong ph\u00e2n t\u00edch c\u1ee7a m\u00ecnh, Anthony m\u00f4 t\u1ea3 r\u1eb1ng vi\u1ec7c mua m\u1ed9t c\u1ed1c c\u00e0 ph\u00ea b\u1eb1ng Bitcoin h\u00e0ng ng\u00e0y c\u00f3 th\u1ec3 t\u00edch l\u0169y th\u00e0nh “h\u01a1n 100 trang h\u1ed3 s\u01a1 thu\u1ebf”<\/strong> theo th\u1eddi gian. \u0110\u1ed1i v\u1edbi m\u1ed7i giao d\u1ecbch, ng\u01b0\u1eddi d\u00f9ng ph\u1ea3i ghi l\u1ea1i ng\u00e0y s\u1edf h\u1eefu BTC, gi\u00e1 \u0111\u00e3 tr\u1ea3 (c\u01a1 s\u1edf chi ph\u00ed), ng\u00e0y chi ti\u00eau v\u00e0 gi\u00e1 tr\u1ecb \u0111\u00f4 la t\u1ea1i th\u1eddi \u0111i\u1ec3m mua, sau \u0111\u00f3 b\u00e1o c\u00e1o t\u1ea5t c\u1ea3 tr\u00ean M\u1eabu 8949 v\u00e0 L\u1ecbch D.<\/p>\n Ngo\u00e0i vi\u1ec7c ph\u1ea3i x\u1eed l\u00fd gi\u1ea5y t\u1edd, Anthony l\u1eadp lu\u1eadn r\u1eb1ng c\u1ea5u tr\u00fac n\u00e0y “kh\u00f4ng khuy\u1ebfn kh\u00edch vi\u1ec7c s\u1eed d\u1ee5ng trong th\u1ebf gi\u1edbi th\u1ef1c”<\/strong> v\u00e0 th\u00fac \u0111\u1ea9y m\u1ecdi ng\u01b0\u1eddi t\u00edch tr\u1eef BTC thay v\u00ec chi ti\u00eau, v\u00ec c\u00e1c quy \u0111\u1ecbnh v\u1ec1 l\u00e3i v\u1ed1n \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 th\u01b0\u1edfng cho vi\u1ec7c n\u1eafm gi\u1eef l\u00e2u d\u00e0i.<\/p>\n \u00d4ng cho r\u1eb1ng ch\u00ednh s\u00e1ch hi\u1ec7n t\u1ea1i \u0111\u00e3 “th\u1ef1c s\u1ef1 \u0111\u00f3ng b\u0103ng vi\u1ec7c s\u1eed d\u1ee5ng Bitcoin nh\u01b0 m\u1ed9t lo\u1ea1i ti\u1ec1n t\u1ec7”<\/strong> ngay c\u1ea3 khi c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng v\u00ed v\u00e0 c\u00f4ng c\u1ee5 th\u01b0\u01a1ng nh\u00e2n \u0111\u00e3 l\u00e0m cho vi\u1ec7c thanh to\u00e1n tr\u1edf n\u00ean \u0111\u01a1n gi\u1ea3n v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt. Cato Institute \u0111\u00e3 ph\u00e1c th\u1ea3o m\u1ed9t s\u1ed1 gi\u1ea3i ph\u00e1p ch\u00ednh s\u00e1ch, t\u1eeb vi\u1ec7c lo\u1ea1i b\u1ecf ho\u00e0n to\u00e0n thu\u1ebf l\u00e3i v\u1ed1n tr\u00ean c\u00e1c giao d\u1ecbch ti\u1ec1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra c\u00e1c mi\u1ec5n tr\u1eeb cho chi ti\u00eau h\u00e0ng ng\u00e0y.<\/p>\n Anthony ch\u1ec9 ra r\u1eb1ng \u0111\u1ec1 xu\u1ea5t \u0110\u1ea1o lu\u1eadt C\u00f4ng b\u1eb1ng Thu\u1ebf Ti\u1ec1n t\u1ec7 \u1ea2o<\/strong> \u0111\u00e3 t\u1ed3n t\u1ea1i l\u00e2u d\u00e0i, s\u1ebd mi\u1ec5n thu\u1ebf cho c\u00e1c kho\u1ea3n l\u00e3i d\u01b0\u1edbi 200 \u0111\u00f4 la cho m\u1ed7i giao d\u1ecbch, nh\u01b0ng \u00f4ng cho r\u1eb1ng ng\u01b0\u1ee1ng \u0111\u00f3 “qu\u00e1 th\u1ea5p”<\/strong> \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi h\u00e0nh vi ti\u00eau d\u00f9ng \u0111i\u1ec3n h\u00ecnh trong m\u00f4i tr\u01b0\u1eddng l\u1ea1m ph\u00e1t cao.<\/p>\n Can thi\u1ec7p c\u1ee7a Cato di\u1ec5n ra trong m\u00f9a thu\u1ebf c\u1ee7a M\u1ef9, khi C\u1ee5c Thu\u1ebf N\u1ed9i \u0111\u1ecba<\/strong> tri\u1ec3n khai c\u00e1c quy \u0111\u1ecbnh b\u00e1o c\u00e1o ti\u1ec1n \u0111i\u1ec7n t\u1eed m\u1edf r\u1ed9ng, trong \u0111\u00f3 doanh s\u1ed1 t\u00e0i s\u1ea3n k\u1ef9 thu\u1eadt s\u1ed1 do m\u00f4i gi\u1edbi b\u00e1o c\u00e1o s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c m\u1ee5c trong M\u1eabu 8949 v\u00e0 c\u00e1c th\u00f4ng b\u00e1o 1099-DA m\u1edbi.<\/p>\n \u0110\u1ed3ng th\u1eddi, c\u00e1c nh\u00e0 l\u1eadp ph\u00e1p v\u1eabn \u0111ang tranh lu\u1eadn v\u1ec1 c\u00e1c mi\u1ec5n tr\u1eeb de minimis, v\u1edbi m\u1ed9t s\u1ed1 d\u1ef1 lu\u1eadt s\u1eeda \u0111\u1ed5i chuy\u1ec3n h\u01b0\u1edbng c\u1ee9u tr\u1ee3 v\u1ec1 ph\u00eda c\u00e1c stablecoin \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, d\u1eabn \u0111\u1ebfn s\u1ef1 ch\u1ec9 tr\u00edch t\u1eeb c\u00e1c nh\u00e0 \u1ee7ng h\u1ed9 Bitcoin cho r\u1eb1ng Washington \u0111ang “ch\u1ecdn ng\u01b0\u1eddi th\u1eafng v\u00e0 k\u1ebb thua”<\/strong> trong th\u1ecb tr\u01b0\u1eddng ti\u1ec1n \u0111i\u1ec7n t\u1eed.<\/p>\n Trong c\u00e1c b\u00e1o c\u00e1o tr\u01b0\u1edbc \u0111\u00e2y c\u1ee7a crypto.news v\u1ec1 c\u00e1c d\u1ef1 lu\u1eadt thu\u1ebf ti\u1ec1n \u0111i\u1ec7n t\u1eed c\u1ee7a M\u1ef9 v\u00e0 c\u00e1c \u0111\u1ec1 xu\u1ea5t de minimis, c\u00e1c b\u00e0i vi\u1ebft \u0111\u00e3 l\u00e0m n\u1ed5i b\u1eadt nh\u1eefng c\u0103ng th\u1eb3ng t\u01b0\u01a1ng t\u1ef1 gi\u1eefa vi\u1ec7c khuy\u1ebfn kh\u00edch \u0111\u1ed5i m\u1edbi v\u00e0 duy tr\u00ec gi\u00e1m s\u00e1t, c\u0169ng nh\u01b0 lo ng\u1ea1i r\u1eb1ng c\u00e1c quy t\u1eafc n\u1ed9p h\u1ed3 s\u01a1 ph\u1ee9c t\u1ea1p c\u00f3 th\u1ec3 \u0111\u1ea9y ng\u01b0\u1eddi d\u00f9ng b\u00e1n l\u1ebb ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c v\u00e0o t\u00ecnh tr\u1ea1ng kh\u00f4ng tu\u00e2n th\u1ee7.<\/p>\n","protected":false},"excerpt":{"rendered":" Quy \u0111\u1ecbnh thu\u1ebf l\u00e3i v\u1ed1n v\u00e0 Bitcoin M\u1ed9t b\u00e0i b\u00e1o m\u1edbi t\u1eeb Cato Institute l\u1eadp lu\u1eadn r\u1eb1ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf l\u00e3i v\u1ed1n c\u1ee7a M\u1ef9 \u0111\u00e3 khi\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng Bitcoin tr\u1edf n\u00ean kh\u00f3 kh\u0103n, bi\u1ebfn c\u00e1c giao d\u1ecbch BTC h\u00e0ng ng\u00e0y th\u00e0nh m\u1ed9t g\u00e1nh n\u1eb7ng gi…<\/p>\n","protected":false},"author":3,"featured_media":18703,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42,48],"tags":[4225,11349,4605,4217,4204],"class_list":["post-18704","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bitcoin","category-legal","tag-bitcoin","tag-cato-institute","tag-internal-revenue-service","tag-legal","tag-usa"],"yoast_head":"\nC\u1ea3i c\u00e1ch thu\u1ebf Bitcoin<\/h2>\n
\n
G\u00e1nh n\u1eb7ng gi\u1ea5y t\u1edd<\/h2>\n
Gi\u1ea3i ph\u00e1p ch\u00ednh s\u00e1ch<\/h2>\n
Th\u1eddi \u0111i\u1ec3m quan tr\u1ecdng<\/h2>\n