{"id":4735,"date":"2025-09-30T12:55:16","date_gmt":"2025-09-30T04:55:16","guid":{"rendered":"https:\/\/www.onchainhtx.com\/?p=4735"},"modified":"2025-09-30T12:55:16","modified_gmt":"2025-09-30T04:55:16","slug":"%e5%be%ae%e7%ad%96%e7%95%a5%e9%80%83%e7%a8%8e%e6%a1%88%e5%8d%b3%e5%b0%86%e5%bc%80%e5%ba%ad%ef%bc%8cmichael-saylor%e5%8d%96%e6%af%94%e7%89%b9%e5%b8%81%e7%9c%9f%e7%9a%84%e5%b8%ae%e5%85%ac%e5%8f%b8","status":"publish","type":"post","link":"https:\/\/www.onchainhtx.com\/?p=4735","title":{"rendered":"\u5fae\u7b56\u7565\u9003\u7a0e\u6848\u5373\u5c06\u5f00\u5ead\uff0cMichael Saylor\u5356\u6bd4\u7279\u5e01\u771f\u7684\u5e2e\u516c\u53f8\u8282\u7a0e\u4e86\u5417\uff1f"},"content":{"rendered":"

\n\t\u7f8e\u56fd\u8f6f\u4f53\u516c\u53f8\u5fae\u7b56\u7565MicroStrategy \u521b\u529e\u4ebaMichael Saylor \u53bb\u5e748 \u6708\u88ab\u54e5\u4f26\u6bd4\u4e9a\u7279\u533a(\u5373\u534e\u76db\u987f\u7279\u533a) \u603b\u68c0\u5bdf\u957f\u8d77\u8bc9\uff0c\u79f0\u4ed6\u5728\u8be5\u533a\u5c45\u4f4f\u4e8610 \u591a\u5e74\uff0c\u5374\u4ece\u672a\u7f34\u7eb3\u4efb\u4f55\u6240\u5f97\u7a0e\uff0c\u800c\u5fae\u7b56\u7565\u4e5f\u56e0\u5408\u8c0b\u5e2e\u52a9\u9003\u7a0e\u800c\u88ab\u544a\u3002\u6cd5\u9662\u8fd1\u671f\u516c\u5e03\uff0c\u5c06\u8ba2\u4e8e3 \u670810 \u65e5\u5f00\u5ead\u5ba3\u5224\u6700\u7ec8\u5224\u51b3\u3002\u800c\u53bb\u5e74\u5fae\u7b56\u7565\u5356\u6bd4\u7279\u5e01\u8282\u7a0e\u7684\u5de7\u5999\u624b\u6cd5\uff0c\u5230\u5e95\u6210\u529f\u4e86\u5417\uff1f\u8ba9\u6211\u4eec\u4e00\u8d77\u6765\u62bd\u4e1d\u5265\u8327\uff0c\u5206\u6790\u7ed9\u4f60\u77e5\uff01<\/p>\n

\n\t\u66f4\u6539\u4f4f\u6240\u9003\u907f\u534e\u76db\u987f\u7279\u533a\u6240\u5f97\u7a0e<\/h2>\n

\n\t\u6839\u636e\u4e4b\u524d\u7684\u62a5\u5bfc\uff0c\u7f8e\u56fd\u534e\u76db\u987f\u68c0\u5bdf\u5b98Karl A. Racine \u5728\u53bb\u5e748 \u6708\u8d77\u8bc9\u8fd9\u4f4d\u4ebf\u4e07\u5bcc\u7fc1\u7684\u79d1\u6280\u516c\u53f8\u6267\u884c\u957f\uff0c\u58f0\u79f0\u4ed6\u5728\u8be5\u533a\u5c45\u4f4f\u8d85\u8fc7\u5341\u5e74\uff0c\u4f46\u4ece\u672a\u7f34\u8fc7\u534e\u76db\u987f\u7684\u6240\u5f97\u7a0e\uff0c\u56e0\u6b64\u63a7\u544a\u4ed6\u7a0e\u52a1\u8bc8\u6b3a\u3002\u540c\u65f6\u4e5f\u8d77\u8bc9\u5fae\u7b56\u7565\u516c\u53f8\uff0c\u5bc6\u8c0b\u534f\u52a9\u4ed6\u9003\u6f0f\u7a0e\u3002\u62a5\u544a\u79f0\u7a0e\u6b3e\u91d1\u989d\u8d85\u8fc72500 \u4e07\u7f8e\u5143\uff0c\u82e5\u5b9a\u6848\u5c06\u88ab\u8981\u6c42\u8865\u7f34\u7a0e\u6b3e\u3001\u4e09\u500d\u8d54\u507f\u91d1\u3001\u6c11\u4e8b\u7f5a\u6b3e\u548c\u5176\u4ed6\u5f00\u652f\u8d39\u7528\u3002<\/p>\n

\n\t Saylor \u548c\u5fae\u7b56\u7565\u4e8e\u540c\u5e7410 \u670826 \u65e5\u63d0\u51fa\u7533\u8bc9\u3002\u6cd5\u9662\u4e8e2023 \u5e742 \u670828 \u65e5\u88c1\u5b9a\uff0c\u5c06\u8ba2\u4e8e3 \u670810 \u65e5\u5f00\u5ead\u5ba3\u5224\u6700\u7ec8\u5224\u51b3\u3002<\/p>\n

\n\t\u5356\u6bd4\u7279\u5e01\u66ff\u516c\u53f8\u8282\u7a0e<\/h2>\n

\n\t\u5fae\u7b56\u7565\u662f\u4e0a\u5e02\u516c\u53f8\u4e2d\u6301\u6709\u6700\u591a\u6bd4\u7279\u5e01\u7684\uff0c\u5b83\u5728\u53bb\u5e7412 \u670822 \u65e5\u51fa\u552e704 \u9897\u6bd4\u7279\u5e01(\u83b7\u5f97\u7ea61,180 \u4e07\u7f8e\u5143\u73b0\u91d1\u6536\u76ca\uff0c\u5747\u4ef716,776 \u7f8e\u5143)\u3002\u53c8\u4e8e2 \u5929\u540e\u4e70\u8fdb810 \u9897\u6bd4\u7279\u5e01(\u7ea6\u82b1\u8d391,360 \u4e07\u7f8e\u5143\uff0c\u5747\u4ef716,845\u7f8e\u5143)\uff0c\u5982\u6b64\u5356\u4f4e\u4e70\u9ad8\u7684\u884c\u4e3a\u8ba9\u5927\u5bb6\u56f0\u60d1\u4e0d\u5df2\u3002\u5fae\u7b56\u7565\u5728\u7533\u62a5\u6587\u4ef6\u4e2d\u63cf\u8ff0\uff0c\u5b83\u8bd5\u56fe\u5c06\u5356\u51fa\u6bd4\u7279\u5e01\u7684\u4ea4\u6613\u4e2d\u7684\u635f\u5931\u4ece\u5148\u524d\u7684\u8d44\u672c\u6536\u76ca\u4e2d\u6263\u9664\uff0c\u82e5\u8054\u90a6\u7a0e\u6cd5\u5141\u8bb8\u6b64\u7c7b\u635f\u76ca\u6263\u9664\uff0c\u5fae\u7b56\u7565\u5c06\u80fd\u83b7\u5f97\u7a0e\u6536\u6298\u6263\u3002<\/p>\n

\n\t\u521b\u529e\u4ebaMichael Saylor 2 \u6708\u65f6\u63a5\u53d7CNBC \u91c7\u8bbf\u63d0\u53ca\uff0c\u5f53\u65f6\u7684\u64cd\u4f5c\u5927\u7ea6\u4ea7\u751f\u4e863,400 \u4e07\u7f8e\u5143\u7684\u7a0e\u6536\u635f\u5931\uff0c\u8fd9\u80fd\u62b5\u6d88\u76f8\u5bf9\u7684\u5e94\u7a0e\u6536\u76ca\u3002<\/p>\n

\n\t\u6839\u636e\u5fae\u7b56\u7565\u516c\u5e03\u7684\u8d22\u62a5\u8d44\u8baf\uff0c\u6211\u4eec\u6362\u7b97\u51fa\u6765\u5e73\u5747\u6bcf\u9897\u6bd4\u7279\u5e01\u7684\u4e70\u5165\u6210\u672c\u7adf\u7136\u9ad8\u8fbe65,767 \u7f8e\u5143\u3002\u518d\u5bf9\u7167Saylor \u5728\u8bbf\u8c08\u4e2d\u63d0\u53ca\u7684\u6570\u5b57\uff0c\u4e0e\u6211\u4eec\u8ba1\u7b97\u7684\u5b9e\u9645\u4e8f\u635f\u76f8\u7b26\u5408\u3002<\/p>\n

\n\t\u6ce8\uff1a\u8d22\u62a5\u539f\u6587\u5982\u4e0b\uff1aIn the fourth quarter of 2022, MicroStrategy sold approximately 704 bitcoins having an original cost basis of $46.3 million and cumulative digital asset impairment losses of $35.4 million, resulting in a carrying value of $10.9 million at the time of sale. The approximately 704 bitcoins were sold for cash proceeds of $11.8 million, net of fees and expenses, resulting in gains on sale of $0.9 million. <\/p>\n

\n\t\u5bf9\u7167\u4e00\u4e0b\u6bd4\u7279\u5e01\u7684\u8d70\u52bf\u56fe\uff0c\u6211\u4eec\u53ea\u80fd\u8bf4\u5b83\u771f\u7684\u4e70\u5728\u5929\u82b1\u677f\u5440\uff01<\/p>\n

\n\t\"\"
\u56fe\u7247\u6765\u6e90\uff1aTradingView<\/figcaption><\/figure>\n

\n\t\u8282\u7a0e\u9ad8\u624b\u78b0\u58c1\u4e86\u5417\uff1f<\/h2>\n

\n\t\u6839\u636e\u4e4b\u524dCoinDesk \u7684\u62a5\u5bfc\uff0cSaylor \u5c45\u4f4f\u5728\u534e\u76db\u987f\u7684\u4e00\u95f4\u9876\u5c42\u516c\u5bd3\uff0c\u540c\u65f6\u4f2a\u88c5\u6210\u4f5b\u7f57\u91cc\u8fbe\u6216\u7ef4\u5409\u5c3c\u4e9a(\u5fae\u7b56\u7565\u603b\u90e8\u6240\u5728\u5730) \u7684\u5c45\u6c11\uff0c\u8d2d\u4e70\u623f\u4ea7\u5e76\u5728\u8fd9\u4e9b\u5dde\u767b\u8bb0\u6295\u7968\u3002\u4f46\u662f\uff0c\u4ed6\u6bcf\u5e74\u5728\u534e\u76db\u987f\u7279\u533a\u5c45\u4f4f\u8d85\u8fc7183 \u5929\uff0c\u8fd9\u662f\u6210\u4e3a\u300c\u6cd5\u5b9a\u5c45\u6c11\u300d\u7684\u57fa\u672c\u8981\u6c42\u3002<\/p>\n

\n\t\u7f8e\u56fd\u516c\u6c11\u9664\u4e86\u7f34\u7eb3\u8054\u90a6\u7a0e\u4ee5\u5916\uff0c\u7b26\u5408\u5404\u5dde\u6cd5\u5b9a\u4e49\u4e4b\u5c45\u6c11\u53ca\u6709\u5404\u5dde\u6765\u6e90\u6240\u5f97\u4e4b\u4e2a\u4eba\uff0c\u987b\u7533\u62a5\u5c45\u6c11\u6240\u5f97\u6765\u6e90\u5dde\u4e4b\u5dde\u6240\u5f97\u7a0e\u3002\u800c\u7f8e\u56fd\u5e45\u5458\u8fbd\u9614\uff0c\u5404\u5dde\u7a0e\u7387\u5dee\u5f02\u6781\u5927\uff0c\u6839\u636e\u7f8e\u56fdTax Foundation\u516c\u5e03\u7684\u6700\u65b0\u6570\u636e\uff0c\u534e\u76db\u987f\u7279\u533a\u7a0e\u7387\u9ad8\u8fbe10.75%\uff0c\u800c\u4f5b\u7f57\u91cc\u8fbe\u5219\u4e0d\u8bfe\u7a0e\u3002\u8fd9\u4e5f\u96be\u602aSaylor \u8981\u900f\u8fc7\u5c45\u4f4f\u5730\u5740\u7684\u53d8\u66f4\uff0c\u6765\u89c4\u907f\u9ad8\u989d\u7684\u6240\u5f97\u7a0e\u7387\u4e86\u3002<\/p>\n

\"\"<\/p>\n

\n\t\u5fae\u7b56\u7565\u5356\u6bd4\u7279\u5e01\u53ef\u4ee5\u62b5\u7a0e\u5417\uff1f<\/h2>\n

\n\t\u5fae\u7b56\u7565\u57282 \u5929\u5185\u5356\u51fa\u53c8\u4e70\u56de\u6bd4\u7279\u5e01\uff0c\u771f\u7684\u80fd\u62b5\u7a0e\u5417\uff1f\u7f8e\u56fd\u4e0d\u662f\u6709Wash Sales \u9632\u6b62\u6295\u8d44\u4eba\u64cd\u4f5c\u7a0e\u52a1\u5417\uff1f<\/p>\n

\n\t\u6240\u8c13\u7684Wash Sales \u662f\u5c06\u672a\u5b9e\u73b0\u8d44\u672c\u635f\u5931\u8f6c\u4e3a\u5df2\u5b9e\u73b0\u8d44\u672c\u635f\u5931\uff0c\u4ee5\u83b7\u5f97\u5f53\u5e74\u5ea6\u7a0e\u52a1\u62b5\u514d\u4e4b\u4f18\u60e0\uff0c\u5e76\u5e0c\u671b\u968f\u540e\u4e70\u56de\u7684\u8bc1\u5238\u5728\u672a\u6765\u80fd\u589e\u503c\u4ea7\u751f\u8d44\u672c\u5229\u5f97\uff0c\u5728\u672a\u6765\u5e74\u5ea6\u624d\u9700\u62a5\u7a0e\u3002\u6839\u636e\u7f8e\u56fd\u56fd\u7a0e\u5c40IRS\u7684\u8d44\u6599\uff0c\u5f53\u4e8f\u672c\u51fa\u552e\u6216\u4ee5\u5176\u4ed6\u65b9\u5f0f\u5904\u7f6e\u80a1\u7968\u6216\u8bc1\u5238(\u5305\u62ec\u8d2d\u4e70\u6216\u51fa\u552e\u80a1\u7968\u6216\u8bc1\u5238\u7684\u5408\u7ea6\u6216\u9009\u62e9\u6743)\uff0c\u5e76\u4e14\u5728\u51fa\u552e\u6216\u5904\u7f6e\u4e4b\u524d\u6216\u4e4b\u540e\u768430 \u5929\u5185\uff0c\u8d2d\u4e70\u5b9e\u8d28\u4e0a\u76f8\u540c\u7684\u80a1\u7968\u6216\u8bc1\u5238\uff0c\u5c31\u4e0d\u80fd\u6263\u9664\u635f\u5931\u3002\u4f46\u6216\u8bb8\u5fae\u7b56\u7565\u4f1a\u7528\u6bd4\u7279\u5e01\u4e0d\u5c5e\u4e8e\u8bc1\u5238\u8303\u7574\u6765\u89c4\u907f\u8fd9\u6761\u89c4\u5219\u3002<\/p>\n

\n\t\u800c\u6839\u636e\u94fe\u5708\u5b50\uff08www.wwsww.cn\uff09\u6574\u7406\u51fa\u5fae\u7b56\u7565\u5386\u6b21\u8d2d\u4e70\u6bd4\u7279\u5e01\u7684\u8d44\u6599\uff0c\u6211\u4eec\u5f88\u96be\u60f3\u50cf\u4e70\u5165\u6210\u672c\u572865,767 \u7f8e\u5143\u7684\u72b6\u51b5\uff0c\u96be\u9053\u4e70\u5356\u4e0d\u9700\u8981\u9075\u5b88\u5148\u8fdb\u5148\u51fa\u6216\u5e73\u5747\u6210\u672c\u7684\u65b9\u5f0f\u8ba1\u7b97\u635f\u76ca\u5417\uff1f\u5fae\u7b56\u7565\u96be\u9053\u662f\u7cbe\u5fc3\u6311\u9009\u51fa\u6700\u9ad8\u4e70\u5165\u4ef7\u683c\u7684704 \u9897\u6bd4\u7279\u5e01\u6765\u5f53\u4f5c\u6210\u672c\uff1f<\/p>\n

\n\t\u5fae\u7b56\u7565\u548cMichael Saylor \u5230\u5e95\u662f\u4e0d\u662f\u8282\u7a0e\u9ad8\u624b\uff1f\u6211\u60f3\u53ea\u80fd\u7b49\u7f8e\u56fd\u6cd5\u9662\u548c\u56fd\u7a0e\u5c40\u505a\u8fdb\u4e00\u6b65\u7684\u5ba3\u5224\u624d\u80fd\u77e5\u6653\u4e86\uff01<\/p>\n","protected":false},"excerpt":{"rendered":"

\u7f8e\u56fd\u8f6f\u4f53\u516c\u53f8\u5fae\u7b56\u7565MicroStrategy \u521b\u529e\u4ebaMichael Saylor \u53bb\u5e748 \u6708\u88ab\u54e5\u4f26\u6bd4\u4e9a\u7279\u533a(\u5373…<\/p>\n","protected":false},"author":1,"featured_media":5985,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-4735","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/www.onchainhtx.com\/index.php?rest_route=\/wp\/v2\/posts\/4735","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.onchainhtx.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.onchainhtx.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.onchainhtx.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.onchainhtx.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4735"}],"version-history":[{"count":1,"href":"https:\/\/www.onchainhtx.com\/index.php?rest_route=\/wp\/v2\/posts\/4735\/revisions"}],"predecessor-version":[{"id":8339,"href":"https:\/\/www.onchainhtx.com\/index.php?rest_route=\/wp\/v2\/posts\/4735\/revisions\/8339"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.onchainhtx.com\/index.php?rest_route=\/wp\/v2\/media\/5985"}],"wp:attachment":[{"href":"https:\/\/www.onchainhtx.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.onchainhtx.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.onchainhtx.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}