加密貨幣稅收難題：在合規性和政策之間取得平衡

儘管加密貨幣的收入呈上升趨勢，並且預計將實現去中心化金融，但它對稅收合規和政策制定提出了挑戰，導致收入大幅損失。現有的政策和免稅加密貨幣交易的執行可以有效應對這些挑戰，而舉報計劃和人工智慧已被證明可以成功地打擊加密貨幣逃稅者。提高這些計劃有效性的改革，而不是革命性的稅收方法，可以幫助減輕社會成本並彌補稅收收入的損失。

The Crypto Conundrum: Tax Compliance and Policy Challenges in the Digital Asset Era

加密難題：數位資產時代的稅務合規與政策挑戰

The cryptocurrency market has surged with remarkable momentum, captivating investors and disrupting traditional financial systems. However, amidst this exponential growth, a formidable challenge emerges: ensuring tax compliance and devising sound policy frameworks in a landscape that has yet to fully mature.

加密貨幣市場以驚人的勢頭飆升，吸引了投資者並顛覆了傳統金融體系。然而，在這種指數級增長的過程中，出現了一個巨大的挑戰：確保稅收合規並在尚未完全成熟的環境中製定健全的政策框架。

The Tax Reporting Gap: A Hidden Liability

稅務通報差距：隱藏的責任

As digital assets gain widespread adoption, the tax reporting gap has widened considerably, resulting in an estimated $50 billion in lost revenue from untaxed crypto transactions. This discrepancy has ignited concerns, prompting policymakers and tax authorities to seek innovative solutions to bridge the gap.

隨著數位資產廣泛採用，稅務報告差距大幅擴大，導致未徵稅的加密貨幣交易造成約 500 億美元的收入損失。這種差異引發了人們的擔憂，促使政策制定者和稅務機關尋求創新解決方案來縮小差距。

The traditional approach of tax enforcement, relying solely on individual compliance, has proven insufficient to effectively address the unique complexities of cryptocurrencies. The inherent anonymity and decentralized nature of these assets render them susceptible to tax evasion and avoidance.

事實證明，僅依靠個人合規性的傳統稅務執法方法不足以有效解決加密貨幣獨特的複雜性。這些資產固有的匿名性和去中心化性質使它們容易逃稅和避稅。

Enhancing Enforcement: A Call for Pragmatism

加強執法：呼籲務實

In addressing this challenge, the reconsideration of existing policies, rather than the pursuit of revolutionary tax schemes, may prove more effective. Enhancing the capabilities of established programs, such as the IRS whistleblower program, offers a promising approach.

在應對這項挑戰時，重新考慮現有政策，而不是追求革命性的稅收計劃，可能會更有效。增強現有計劃（例如國稅局舉報人計劃）的能力提供了一種有前景的方法。

The IRS whistleblower program has been instrumental in combating traditional tax evasion and corporate non-compliance. Since its inception in 2006, the program has distributed over $1 billion in awards, facilitating the recovery of more than $6 billion in tax revenue.

美國國稅局的舉報計劃在打擊傳統逃稅和企業違規行為方面發揮了重要作用。自 2006 年啟動以來，該計劃已發放了超過 10 億美元的獎金，促進了超過 60 億美元的稅收收入的恢復。

However, the program is not without its limitations. Reforms aimed at improving its efficacy, including the imposition of interest on delayed awards and the elimination of budget sequestration effects, would significantly enhance its impact.

然而，該計劃並非沒有限制。旨在提高其效率的改革，包括對延遲撥款徵收利息和消除預算封存效應，將大大增強其影響。

Harnessing Technology: AI in the Fight Against Tax Evasion

利用科技：人工智慧打擊逃稅

The advent of artificial intelligence (AI) presents both challenges and opportunities in the pursuit of tax compliance. While tax evaders may leverage AI to conceal their activities, whistleblowers can harness its capabilities to uncover hidden transactions.

人工智慧 (AI) 的出現為稅務合規帶來了挑戰和機會。雖然逃稅者可能利用人工智慧來隱藏他們的活動，但舉報人可以利用其能力來揭露隱藏的交易。

Government agencies partnering with entities that specialize in de-anonymizing cryptocurrencies have demonstrated success in identifying tax evaders. Chainalysis, a blockchain analysis firm, played a pivotal role in the takedown of the Silk Road dark web exchange.

政府機構與專門從事加密貨幣去匿名化的實體合作，在識別逃稅者方面取得了成功。區塊鏈分析公司 Chainaanalysis 在搗毀絲綢之路暗網交易所的過程中發揮了關鍵作用。

AI's ability to sift through vast amounts of transaction data allows for the identification of patterns and red flags that indicate non-compliance. This technology can automate the process of filing whistleblower reports, further streamlining the process.

人工智慧能夠篩選大量交易數據，從而識別出不合規的模式和危險訊號。此技術可以自動化提交舉報人報告的過程，進一步簡化流程。

Expanding whistleblower programs to target crypto transactions and offering substantial rewards for information leading to the identification of tax evaders could incentivize platforms to actively combat cheating.

擴大舉報計畫以針對加密貨幣交易，並對有助於識別逃稅者的信息提供巨額獎勵，可以激勵平台積極打擊作弊行為。

Administrative Workability: The Importance of Simplicity

行政可操作性：簡單性的重要性

The unique characteristics of cryptocurrencies, such as anonymity and energy consumption, may tempt policymakers to pursue complex and technologically advanced tax policies. However, the implementation and enforcement of such policies often face obstacles.

加密貨幣的獨特特徵，例如匿名性和能源消耗，可能會誘使政策制定者追求複雜且技術先進的稅收政策。然而，此類政策的實施和執行往往面臨障礙。

Proposals such as applying the wash sale rule to digital currencies and imposing an excise tax on digital asset mining could prove impractical and difficult to administer. Determining substantial identity among the thousands of cryptocurrencies in existence would be a tax policy challenge in itself.

對數位貨幣應用洗售規則以及對數位資產挖礦徵收消費稅等提議可能被證明是不切實際且難以管理的。在現有的數千種加密貨幣中確定實質身分本身就是一項稅收政策挑戰。

Furthermore, the excise tax on electricity used for mining raises questions about its fairness, given the difficulty in distinguishing mining-related electricity usage from other forms of power consumption.

此外，鑑於難以將採礦相關用電與其他形式的電力消耗區分開來，對採礦用電徵收消費稅引發了對其公平性的質疑。

No Revolutions Required: Rethinking Existing Approaches

無需革命：重新思考現有方法

Addressing the tax challenges posed by cryptocurrencies does not necessitate revolutionary new approaches. Recalibrating existing policies and programs to effectively target new activities can yield significant results.

解決加密貨幣帶來的稅務挑戰並不需要革命性的新方法。重新調整現有政策和計劃以有效地針對新活動可以產生重大成果。

Transactions involving cryptocurrencies typically involve multiple entities with knowledge of the parties involved. While individuals may not know each other's identities directly, they are often incentivized to ascertain them. Cryptocurrency exchanges, due to know your customer (KYC) and anti-money laundering (AML) regulations, possess the identity of at least one party to the transaction.

涉及加密貨幣的交易通常涉及多個了解相關各方的實體。雖然個人可能不直接知道彼此的身份，但他們常常有動力去確定這些身份。由於了解你的客戶（KYC）和反洗錢（AML）法規，加密貨幣交易所至少擁有交易一方的身份。

The key lies in incentivizing parties to ensure tax compliance. Offering attractive incentives, such as whistleblower reforms, could encourage cooperation and reporting.

關鍵在於激勵各方確保稅收合規。提供有吸引力的激勵措施，例如舉報人改革，可以鼓勵合作和報告。

Conclusion: Striking a Balance

結論：取得平衡

Navigating the tax challenges posed by cryptocurrencies requires a balanced approach that leverages existing infrastructure while embracing technological advancements. By enhancing existing programs, harnessing AI, and implementing pragmatic policies, tax authorities can effectively safeguard revenue and promote tax equity in the digital asset era.

應對加密貨幣帶來的稅務挑戰需要採取平衡的方法，利用現有基礎設施，同時擁抱技術進步。透過加強現有項目、利用人工智慧和實施務實政策，稅務機關可以在數位資產時代有效保障收入並促進稅收公平。

About the Author

關於作者

Andrew Leahey is a tax and technology attorney, principal at Hunter Creek Consulting, and adjunct professor at Drexel Kline School of Law.

Andrew Leahey 是稅務和技術律師、Hunter Creek Consulting 的負責人以及 Drexel Kline 法學院的兼職教授。