IRS針對具有新報告規則的DEFI平台

該法規是《 2021年基礎設施投資和就業法》的一部分，該法案旨在通過擴大“經紀人”的定義來彌合加密行業的稅收漏洞

The Internal Revenue Service (IRS) is targeting decentralized finance (DeFi) platforms with new reporting rules as part of the 2021 Infrastructure Investment and Jobs Act.

國稅局（IRS）作為2021年基礎設施投資和就業法案的一部分，以新的報告規則為目標，以新的報告規則為目標。

The legislation, which aims to close tax loopholes in the crypto industry, expands the definition of “broker” under section 6045 of the Internal Revenue Code to cover central exchanges, non-custodial wallets, smart contracts, and many more DeFi applications. To that end, the IRS coined the term “digital asset middlemen.”

該立法旨在彌合加密貨幣行業的稅收漏洞，擴大了《內部稅收法》第6045條的“經紀人”的定義，以涵蓋中央交易所，非習慣錢包，智能合約以及更多的DEFI應用程序。為此，國稅局創造了“數字資產中間人”一詞。

To cover intermediaries of cryptocurrency transactions even when these never come into their hands. It implies that trustless systems such as smart contracts would need to satisfy the requirements from the service.

涵蓋加密貨幣交易的中介，即使這些交易永遠不會掌握。這意味著諸如智能合約之類的無信任系統需要滿足服務的要求。

"The definition of 'broker' in Section 6045 of the Internal Revenue Code is broad and is intended to apply to any person who is required to report information on behalf of another person with respect to one or more transactions in digital assets," an IRS official told.

IRS官員告訴《國稅局》官員說：“內部稅收法規第6045條中的'經紀人'定義很廣泛，旨在適用於任何需要代表他人在數字資產中的或多項交易的人報告信息的人。”

The new rules require the brokers to report “gross proceeds,” the amount brought in from a transaction, without expenses such as fees.

新規則要求經紀人報告“總收益”，這是從交易中帶來的金額，而沒有費用等費用。

In essence, platforms will need to devise systems to track and report every transaction, which is a huge challenge in decentralized systems that are expected to respect privacy and self-sovereignty.

從本質上講，平台將需要設計系統來跟踪和報告每筆交易，這在有望尊重隱私和自我主張的分散系統中是一個巨大的挑戰。

This change may lead to increased transparency and higher compliance costs for platforms, pushing the latter to charge more or adapt their services. Smaller DeFi platforms will suffer from new requirements, leading them to migrate to other places that do not have such strict laws or to close down completely.

這種變化可能會導致平台的透明度提高和更高的合規成本，從而促使後者收取更多或適應其服務。較小的Defi平台將遭受新的要求，導致他們遷移到沒有嚴格法律或完全關閉的其他地方。

Some see these changes as a move toward legitimizing the crypto industry. However, others see them as a threat to the decentralization and anonymity principles that are crucial to the DeFi ecosystem.

有些人認為這些變化是使加密貨幣行業合法化的邁進。但是，其他人將它們視為對對偏見生態系統至關重要的權力下放和匿名原則的威脅。

Ultimately, the future of the DeFi ecosystem will depend on how well it can balance the demands of regulatory compliance with the principles that underpin its decentralized nature. Only time will tell what form this balance will take.

最終，Defi生態系統的未來將取決於其能夠平衡監管遵守的要求與其分散性質的原則的要求。只有時間會說出這種餘額將採取什麼形式。