國稅局草案表格向加密貨幣用戶發出警報，因為 DeFi 位址可能會被揭露

在 IRS 1099-DA 表格草案發布之際，加密產業正在努力應對對 DeFi 用戶的潛在影響。該表格表明，美國 DeFi 用戶可能需要向政府報告其自我託管錢包位址，這引發了人們對 DeFi 的假名和隱私功能可能受到損害的擔憂。這引發了加密社群內部的爭論，一些專家表示希望該表格的未來版本能夠排除此類報告要求。

Draft IRS Form Raises Alarm in Crypto Industry

美國國稅局表格草案引起了加密產業的警鐘

Washington, D.C. - A draft version of a new Internal Revenue Service (IRS) form has sparked widespread concern within the cryptocurrency industry, with provisions that could potentially require American users of decentralized finance (DeFi) protocols to disclose their self-custodial wallet addresses to the federal government.

華盛頓特區 - 新國稅局 (IRS) 表格的草案版本引發了加密貨幣行業的廣泛關注，其中的條款可能會要求美國去中心化金融 (DeFi) 協議用戶向其披露其自我託管錢包地址聯邦政府。

1099-DA Form and Broker Classification

1099-DA 表格和經紀人分類

The document, Form 1099-DA, is scheduled to become mandatory for filing in 2025 for any crypto transactions deemed by the IRS to have originated from a broker. The definition of "broker" in this context remains uncertain. Crypto exchanges are expected to be designated as brokers, but concerns have been raised that the IRS may also classify DeFi traders as brokers.

這份名為 1099-DA 表格的文件計劃於 2025 年成為美國國稅局 (IRS) 認為源自經紀人的任何加密貨幣交易的強制提交文件。在這種情況下，「經紀人」的定義仍然不確定。預計加密貨幣交易所將被指定為經紀人，但有人擔心美國國稅局也可能將 DeFi 交易者歸類為經紀人。

Self-Custodial Wallets Implicated

涉及自我託管錢包

The draft 1099-DA form includes a section where filers are asked to specify the type of broker involved in the crypto transaction. One option is "Unhosted Wallet Provider," which refers to self-custodial crypto addresses not associated with any third-party entity. This has led legal experts to conclude that the IRS intends to classify DeFi protocols, which operate on automated software and prioritize user privacy, as brokerage firms similar to traditional financial institutions.

1099-DA 表格草案包括一個部分，其中要求申報者指定參與加密交易的經紀人類型。一種選擇是“非託管錢包提供者”，它指的是不與任何第三方實體關聯的自我託管加密地址。這導致法律專家得出結論，美國國稅局打算將 DeFi 協議歸類為類似於傳統金融機構的經紀公司，這些協議在自動化軟體上運行並優先考慮用戶隱私。

Impact on DeFi and Pseudonymity

對 DeFi 和假名的影響

The prospect of DeFi users being forced to disclose personal information comparable to traditional brokerage customers has alarmed many in the crypto industry. Builders and traders fear that such a move could undermine the concept of pseudonymity, a fundamental aspect of DeFi.

DeFi 用戶被迫披露與傳統經紀客戶相當的個人資訊的前景令加密行業的許多人感到震驚。建造者和交易者擔心此舉可能會破壞匿名這項 DeFi 的基本概念。

"The inclusion of open source wallet software providers who do not broker transactions in any way as 'brokers' is unconstitutional under both the First and Fourth Amendments," declared a spokesperson for Coin Center, a crypto lobbying group. "We urge future versions of the form to exclude this provision."

加密貨幣遊說組織 Coin Center 的發言人宣稱：“根據第一修正案和第四修正案，將不以任何方式代理交易的開源錢包軟體提供商列為‘經紀人’都是違憲的。” “我們敦促該表格的未來版本排除這一條款。”

Public Comment and Ongoing Concerns

公眾意見和持續關注

The IRS's intention to expand its definition of "broker" to encompass crypto firms and projects was first announced last fall, triggering a period of public comment that lasted several months. During that time, crypto lobbying groups implored the IRS to reconsider the definition, arguing that it could stifle DeFi development in the United States. Decentralized exchanges (DEXs) would face significant challenges in obtaining personal information from their anonymous user bases.

美國國稅局於去年秋天首次宣布，打算擴大「經紀人」的定義以涵蓋加密貨幣公司和項目，引發了持續數月的公眾評論。在那段時間，加密貨幣遊說團體懇求美國國稅局重新考慮這個定義，認為這可能會扼殺美國 DeFi 的發展。去中心化交易所（DEX）在從匿名用戶群獲取個人資訊方面將面臨重大挑戰。

However, the draft 1099-DA form suggests that the IRS has not been swayed by these concerns.

然而，1099-DA 表格草案表明 IRS 並未受到這些擔憂的影響。

Legal Challenges and the Future

法律挑戰與未來

Shehan Chandrasekera, head of tax strategy at crypto tax service CoinTracker, expressed pessimism in the aftermath of the draft form's release, stating, "I don't think crypto will be pseudonymous or privacy-preserving anymore, at least in the U.S."

加密稅務服務 CoinTracker 稅務策略主管 Shehan Chandrasekera 在表格草案發布後表達了悲觀情緒，他說：“我認為加密貨幣將不再是匿名的或保護隱私的，至少在美國是這樣。”

However, not all legal experts share this view. Jake Chervinsky, Chief Legal Officer of crypto venture firm Variant Fund, reminded followers on social media that the IRS does not have the final say on whether DeFi users should be considered brokers.

然而，並非所有法律專家都同意這一觀點。加密貨幣風投公司 Variant Fund 首席法務官 Jake Chervinsky 在社群媒體上提醒粉絲，對於 DeFi 用戶是否應被視為經紀人，美國國稅局 (IRS) 沒有最終決定權。

"Good news: Rules that make literally no sense at all rarely survive scrutiny in the courts," Chervinsky tweeted. "Great news: We really like filing lawsuits."

切爾文斯基在推特上寫道：“好消息：毫無意義的規則很少能經受住法庭的審查。” “好消息：我們真的很喜歡提起訴訟。”

The ultimate resolution of this issue will likely be determined in the judicial system, as has been the case with many other unresolved questions in the crypto space.

這個問題的最終解決方案可能將由司法系統決定，就像加密貨幣領域許多其他未解決問題的情況一樣。