美國國稅局公佈數位資產報告規定，引發業界擔憂

美國國稅局 (IRS) 發布了新的 1099-DA 表格「來自經紀商交易的數位資產收益」草案，用於報告透過數位資產交易產生的收入。該表格將要求經紀商報告所有數位資產交易的信息，包括代幣代碼、錢包地址和區塊鏈交易地點。該表格預計將於 2025 年開始使用，並於 2026 年進行報告。

IRS Unveils New Reporting Requirements for Digital Asset Transactions

美國國稅局公佈數位資產交易的新報告要求

Washington, D.C. - The Internal Revenue Service (IRS) has released a draft of its new Form 1099-DA "Digital Asset Proceeds from Broker Transactions," signaling a significant shift in the agency's approach to taxation of digital assets.

華盛頓特區 - 美國國稅局 (IRS) 發布了新的 1099-DA 表格草案“經紀商交易的數位資產收益”，標誌著該機構對數位資產徵稅方法的重大轉變。

The form, which is expected to be implemented in 2025 for reporting in 2026, will require brokers to report all digital asset transactions, including exchanges and sales. This includes transactions involving cryptocurrencies, non-fungible tokens (NFTs), and stablecoins.

該表格預計將於 2025 年實施，並於 2026 年進行報告，將要求經紀商報告所有數位資產交易，包括兌換和銷售。這包括涉及加密貨幣、不可替代代幣（NFT）和穩定幣的交易。

"With third party information reporting that specifically identifies digital asset transactions, the IRS could more easily identify taxpayers with digital asset transactions that are otherwise difficult to discover," the IRS stated in a release announcing the proposed rule.

美國國稅局在宣布擬議規則的新聞稿中表示：“通過專門識別數位資產交易的第三方信息報告，國稅局可以更輕鬆地識別進行了難以發現的數字資產交易的納稅人。”

The Form 1099-DA will require a range of information from customers, including token codes, wallet addresses, and blockchain transaction locations. This data will be used by the IRS to verify the accuracy of tax reporting by individuals and businesses.

1099-DA 表格將要求客戶提供一系列信息，包括代幣代碼、錢包地址和區塊鏈交易位置。美國國稅局將使用這些數據來驗證個人和企業納稅報告的準確性。

Industry Reaction

業界反應

The crypto industry has expressed concern over the proposed reporting requirements, arguing that they misunderstand the nature of digital assets and decentralized technology.

加密產業對擬議的報告要求表示擔憂，認為他們誤解了數位資產和去中心化技術的性質。

The Blockchain Association, an industry trade group, said the rule "includes fundamental misunderstandings about the nature of digital assets and decentralized technology."

行業貿易組織區塊鏈協會表示，該規則「包含對數位資產和去中心化技術性質的根本誤解」。

Coinbase, a major cryptocurrency exchange, said the proposed rules would create "a dangerous precedent of surveillance of everyday financial activity."

主要加密貨幣交易所 Coinbase 表示，擬議的規則將創造「監視日常金融活動的危險先例」。

Tax Experts Weigh In

稅務專家的參與

Tax experts have also raised concerns about the administrative burden and potential for error associated with the new reporting requirements.

稅務專家也對新報告要求帶來的行政負擔和潛在錯誤表示擔憂。

Ledgible, a crypto tax and accounting service, noted the challenges of reporting decentralized finance (DeFi) transactions, where there may not be a clear intermediary to facilitate reporting.

加密貨幣稅務和會計服務 Ledgible 指出了報告去中心化金融 (DeFi) 交易的挑戰，因為可能沒有明確的中介機構來促進報告。

Gordon Law Group highlighted the difficulties brokers will face in determining the initial value or cost basis of digital assets, as well as the challenges of distinguishing between taxable and non-taxable transfers.

Gordon Law Group 強調了經紀商在確定數位資產的初始價值或成本基礎時將面臨的困難，以及區分應稅和免稅轉讓的挑戰。

Impact on Taxpayers

對納稅人的影響

The new reporting requirements could have a significant impact on taxpayers who have previously underreported their digital asset income. The IRS will be able to use the information reported on Form 1099-DA to identify discrepancies and assess additional taxes and penalties.

新的報告要求可能會對先前少報數位資產收入的納稅人產生重大影響。 IRS 將能夠使用 1099-DA 表格中報告的資訊來識別差異並評估額外的稅金和罰款。

The IRS also has the ability to detect offshore activity, even if foreign exchanges do not formally serve U.S. citizens. Taxpayers who transfer digital assets to U.S. exchanges could be subject to scrutiny by the agency.

即使外匯不正式為美國公民提供服務，國稅局也有能力檢測離岸活動。將數位資產轉移到美國交易所的納稅人可能會受到該機構的審查。

IRS Seeking Comments

國稅局徵求意見

The IRS is currently soliciting comments on the draft Form 1099-DA. The agency is encouraging all interested parties, including individuals, businesses, and industry stakeholders, to submit their feedback.

IRS 目前正在徵求對 1099-DA 表格草案的意見。該機構鼓勵所有有興趣的各方，包括個人、企業和行業利益相關者，提交回饋意見。

The deadline for submitting comments is December 21, 2023. The IRS will review the comments received before finalizing the form and issuing additional guidance.

提交意見的截止日期為 2023 年 12 月 21 日。

About the IRS

關於美國國稅局

The Internal Revenue Service (IRS) is the tax agency of the United States. The agency is responsible for administering and enforcing the internal revenue laws of the country. The IRS collects taxes, processes tax returns, and provides taxpayer assistance.

美國國稅局 (IRS) 是美國的稅務機構。該機構負責管理和執行國家的國內稅收法。美國國稅局負責收稅、處理報稅表並提供納稅人援助。

About the Blockchain Association

關於區塊鏈協會

The Blockchain Association is a trade association representing the blockchain industry. The association's mission is to promote the development and adoption of blockchain technology. The association's members include a range of companies, including cryptocurrency exchanges, blockchain startups, and technology companies.

區塊鏈協會是代表區塊鏈產業的產業協會。該協會的使命是促進區塊鏈技術的發展和採用。該協會的成員包括一系列公司，包括加密貨幣交易所、區塊鏈新創公司和科技公司。

About Coinbase

關於 Coinbase

Coinbase is a leading cryptocurrency exchange. The company provides a platform for individuals and businesses to buy, sell, and store cryptocurrencies. Coinbase is headquartered in San Francisco, California.

Coinbase 是一家領先的加密貨幣交易所。該公司為個人和企業提供購買、出售和儲存加密貨幣的平台。 Coinbase 總部位於加州舊金山。

About Ledgible

關於 Ledgible

Ledgible is a crypto tax and accounting service. The company's mission is to make it easy for individuals and businesses to report and manage their crypto taxes. Ledgible's platform provides a range of tools and resources to help taxpayers understand and comply with the complex tax rules governing digital assets.

Ledgible 是一項加密貨幣稅務和會計服務。該公司的使命是讓個人和企業輕鬆報告和管理其加密稅。 Ledgible 的平台提供了一系列工具和資源，幫助納稅人了解並遵守管理數位資產的複雜稅務規則。

About Gordon Law Group

關於高登法律集團

Gordon Law Group is a law firm specializing in crypto tax and legal matters. The firm provides a range of services, including tax planning and preparation, legal compliance, and dispute resolution. Gordon Law Group is headquartered in Los Angeles, California.

Gordon Law Group 是一家專門從事加密貨幣稅收和法律事務的律師事務所。該公司提供一系列服務，包括稅務規劃和準備、法律合規和爭議解決。戈登法律集團總部位於加州洛杉磯。