美國國稅局因新的有爭議的監管規定而面臨 DeFi 社區的強烈反對

在最新進展中，美國國稅局 (IRS) 批准了一項針對 DeFi 領域最具爭議的法規，要求 DeFi/經紀商共享

The Internal Revenue Service (IRS) has officially approved a new regulation for the DeFi space, which will require DeFi brokers to share data on customer transactions with the IRS.

美國國稅局 (IRS) 已正式批准針對 DeFi 領域的一項新規定，該規定將要求 DeFi 經紀商與 IRS 共享客戶交易資料。

According to the announcement, The final regulations “require these brokers to file information returns and furnish payee statements reporting gross proceeds on dispositions of digital assets effected for customers in certain sale or exchange transactions.”

根據公告，最終規定“要求這些經紀人提交資訊申報表並提供收款人報表，報告在某些銷售或交換交易中為客戶處置數位資產的總收益。”

Moreover, one provision of the new regulation requires DeFi protocol to conduct know-your-customer (KYC) verification.

此外，新規的一項規定要求 DeFi 協議進行了解你的客戶（KYC）驗證。

The new regulation states that“DeFi brokers will be required to collect information about their users' trades and send them a Form 1099. They are also required to share these 1099 forms with their clients.”

新規定規定，“DeFi 經紀商將被要求收集有關其用戶交易的信息並向他們發送 1099 表格。他們還必須與客戶共享這些 1099 表格。”

“These regulations will help ensure that all taxpayers play by the same set of rules and have access to the information they need to file their taxes accurately,” said Aviva Aron-Dine, acting assistant secretary for tax policy.

負責稅務政策的代理助理國務卿阿維瓦·阿倫-迪恩(Aviva Aron-Dine) 表示：「這些法規將有助於確保所有納稅人遵守同一套規則，並能夠獲得準確報稅所需的資訊。 」

“Aligning tax reporting requirements for digital assets with reporting for other assets will make filing easier and cheaper for compliant taxpayers while also helping close the tax gap,” he further stated.

他進一步表示：“將數位資產的稅務報告要求與其他資產的報告要求保持一致，將使合規納稅人的申報變得更容易、更便宜，同時也有助於縮小稅收差距。”

Brokers who make a sincere attempt to follow the new regulations will be exempt from reporting penalties and backup withholding for transactions in 2025. This exemption extends to limited backup withholding relief for some transactions in 2026.

真誠嘗試遵守新規定的經紀商將在 2025 年免除報告處罰和交易備用預扣稅。

Reporting of gross proceeds will be mandatory for transactions starting from January 1, 2025, whereas obligations for cost basis reporting will begin for transactions on or after January 1, 2026.

自 2025 年 1 月 1 日起，交易必須報告總收益，而成本基礎報告義務將從 2026 年 1 月 1 日或之後開始。

IRS Faces Backlash for Diminishing DeFi Values

美國國稅局因 DeFi 價值下降而面臨強烈反對

Moreover, real estate professionals must report additional information when using digital assets for closings from January 1, 2026, onwards.

此外，自 2026 年 1 月 1 日起，房地產專業人士在使用數位資產交屋時必須報告額外資訊。

Some transactions, like wrapping and unwrapping, liquidity provision, staking, and lending, are not subject to immediate reporting requirements.

某些交易，例如打包和拆包、流動性提供、質押和借貸，不需要立即報告。

The IRS intends to provide further guidance on these and other intricate parts of the decentralized finance (DeFi) sector in the future.

美國國稅局打算未來為去中心化金融（DeFi）領域的這些和其他複雜部分提供進一步的指導。

This controversial regulation has sparked outrage among DeFi lovers, who argue that it can harm the value of decentralization. They also believe that the new regulation is beyond the authority of the Treasury and breaches the Administrative Procedure Act.

這項有爭議的規定引發了 DeFi 愛好者的憤怒，他們認為這可能損害去中心化的價值。他們還認為，新規定超出了財政部的權限，並且違反了《行政程序法》。