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翻譯：吳明（譯稅工作坊研究員）

           潘曉麗（譯稅工作坊實(shí)習生）

IRS issues International Practice Unit on character of foreign currency gain or loss

美國國稅局（IRS）就外匯損益性質(zhì)發(fā)布國際實(shí)踐指引（IPUs）

On 20 July 2016, the US Internal Revenue Service (IRS) released an International Practice Unit entitled'Character of Exchange Gain or Loss on Currency Transactions'. The International Practice Unit bears a Document Control Number of FCU/CU/C-18.2.1_04(2016) and indicates a last updated date of 1 June 2016.

美國國稅局（IRS）于2016年7月22日發(fā)布了名為“貨幣交易中匯兌損益的性質(zhì)”的國際實(shí)踐指引。該指引的文件控制編號為“FCU/CU/C-18.2.1_04(2016)”，最近一次更新于2016年6月1日。

Section 988 of the USInternal Revenue Code (IRC) provides guidelines for the treatment of certain transactions denominated in a non-functional currency (i.e. a foreign currency).

美國國內稅收法（IRC）第998節針對以非功能性貨幣（即，外幣）作為計量單位進(jìn)行的特定交易提供了處理指南。

Such transactions generally give rise to a foreign currency gain or loss, also referred to as an exchange gain or loss.

此類(lèi)交易通常會(huì )引起外匯損益，也被稱(chēng)為匯兌損益。

A foreign currency gain orloss is the gain or loss realized due to the change in exchange rates between the booking date and the payment date of a transaction involving an asset orliability denominated in a non-functional currency.

外匯損益是由于在以非功能性貨幣作為計量單位進(jìn)行的資產(chǎn)或債務(wù)交易中，記賬日與付款日之間匯率變動(dòng)而引起的損益。

The foreign currency gain or loss from disposing of non-functional currency is determined by the change in exchange rates between the date the non-functional currency was acquired and the date of disposition.

非功能性貨幣處置產(chǎn)生的外幣損益根據非功能性貨幣取得日和處置日匯率變化情況確定。

The International Practice Unit focuses on the character of a foreign currency gain or loss resulting fromforeign currency transactions.

國際實(shí)踐指引主要針對外幣交易產(chǎn)生的外匯損益的性質(zhì)。

The character of a foreigncurrency gain or loss is determined separately from the underlying transaction and is generally reported as ordinary income (loss), subject to exceptions for regulated futures contracts and non-equity options subject to IRC section marked-to-market rules.

外幣匯兌損益的性質(zhì)根據基礎交易確定，通常也稱(chēng)之為一般收入（損失），但根據美國國內稅收法（IRC）規定需按公平市價(jià)會(huì )計準則約束的受監管期貨合約及非股票期權不適用于上述情形。

International Practice Unitsare issued by the LB&I division of the IRS for the purpose of internal staff training.

國際實(shí)踐指引是由美國國稅局下屬大型企業(yè)與國際事業(yè)部（LB＆I）發(fā)行，以供內部員工培訓。