虛擬資產投資環境正在改變：從人工智慧代理產業到美國國稅局 DeFi 納稅報告授權

今年第一周，虛擬資產市場在年末低迷後小幅上漲。比特幣交易價格為97,000美元，較上週上漲1.31%

The virtual asset market experienced a slight uptick in the first week of the new year following a year-end downturn. Bitcoin traded at $97,000, up 1.31% from the previous week, while Ethereum was trading around $3,400, up 3.63%.

虛擬資產市場在經歷年末低迷後，在新年第一週出現小幅回升。比特幣交易價格為 97,000 美元，較上週上漲 1.31%，而以太坊交易價格約為 3,400 美元，上漲 3.63%。

Meanwhile, the number of new unemployment benefit claims in the United States was recorded at 211,000, lower than expected, indicating strong employment that could affect the rate cut. However, the virtual asset market did not respond significantly to this news. This suggests that investors are paying more attention to overall changes in the investment environment than specific indicators, especially considering the early-year sentiment and the approaching inauguration of the Trump administration.

同時，美國新申請失業救濟人數為211,000人，低於預期，顯示就業強勁可能影響降息。不過，虛擬資產市場對此消息並未做出太大反應。這表明投資者更關注投資環境的整體變化而不是具體指標，特別是考慮到年初的情緒和川普政府即將上任。

During the week, the virtual asset market saw strength in the artificial intelligence (AI) agent sector. The representative AI agent platform token, Virtual Protocol (VIRTUAL), surged 50.71%, leading the market. Another AI agent token, Ai16Z, increased by 137%. Stellar Lumens (XLM) and Pepe (PEPE) also rose by 20.75% and 17.71%, respectively, while among major projects, Cardano (ADA) recorded an increase of 11.79% and Solana (SOL) rose by 10.51%.

本週，虛擬資產市場中人工智慧（AI）代理產業表現強勁。代表性AI代理平台代幣虛擬協議（VIRTUAL）暴漲50.71%，領漲大盤。另一個AI代理代幣Ai16Z上漲了137%。 Stellar Lumens（XLM）和Pepe（PEPE）也分別上漲20.75%和17.71%，而主要專案中，Cardano（ADA）上漲11.79%，Solana（SOL）上漲10.51%。

“Despite three interest rate cuts last year, the U.S. Treasury bond yield has recently risen, indicating a still burdensome interest rate level, creating a structurally unfavorable environment for virtual asset investments,” said Choi Seung-ho, a researcher from the Research Institute Jengle. He emphasized the need to observe how investor sentiment might change with the new year and whether a favorable atmosphere for risky asset investments could be established.

Jengle研究所研究員Choi Seung-ho表示：「儘管去年三次降息，但美國國債收益率最近有所上升，表明利率水平仍然沉重，為虛擬資產投資創造了結構性不利環境。」 。他強調，要觀察新的一年投資人情緒的變化，是否能形成有利於創投投資的氛圍。

“With the Trump administration's inauguration approaching and the uncertain pace of interest rate cuts by the Federal Reserve (Fed), we must observe the direction of changes in investment sentiment amid policy risks for the time being,” he added.

「隨著川普政府就職臨近，聯準會降息步伐存在不確定性，我們暫時必須在政策風險中觀察投資情緒的變化方向，」他補充道。

◇ U.S. Internal Revenue Service mandates tax reporting for DeFi platforms

◇ 美國國稅局強制要求 DeFi 平台報稅

The U.S. Internal Revenue Service (IRS) announced tax reporting regulations for decentralized finance (DeFi) on the 27th of last month, which has sparked strong backlash from the industry and emerged as a new challenge for the DeFi ecosystem.

美國國稅局（IRS）於上月27日公佈了去中心化金融（DeFi）的納稅申報規定，引發了行業的強烈反彈，成為DeFi生態的新挑戰。

The IRS has defined “transaction front-end service providers” in DeFi as brokers through this regulation and is pushing for mandatory reporting of transactions via “Form 1099-DA” starting in 2027. Notably, the regulation mandates customer verification procedures (KYC) and requires transaction data collection for DeFi platforms. This directly conflicts with the fundamental values of decentralization and anonymity inherent in DeFi.

美國國稅局透過該法規將DeFi 中的「交易前端服務提供者」定義為經紀人，並推動從2027 年開始強制透過「1099-DA 表格」報告交易。 （KYC）和需要收集 DeFi 平台的交易資料。這直接與 DeFi 固有的去中心化和匿名性的基本價值相衝突。

The virtual asset industry responded immediately with outrage. Major blockchain organizations, including the 'DeFi Education Fund' and the 'Blockchain Association,' have filed a lawsuit against the IRS and the U.S. Treasury, arguing that the IRS has overstepped its legal authority by expanding the definition of brokers, which they claim violates the Administrative Procedure Act (APA) and the Constitution. There are also concerns that this regulation could dramatically increase the operational expenses of DeFi platforms, hindering blockchain innovation in the U.S.

虛擬資產產業立即做出憤怒回應。包括「DeFi教育基金」和「區塊鏈協會」在內的主要區塊鏈組織已對美國國稅局和美國財政部提起訴訟，認為美國國稅局擴大了經紀人的定義，從而超越了其法律權限，他們聲稱這違反了美國國稅局的規定。也有人擔心這項規定可能會大幅增加 DeFi 平台的營運費用，阻礙美國的區塊鏈創新

This regulation is expected to have significant repercussions for the global DeFi ecosystem. Some predict that it could accelerate the de-Americanization of DeFi projects. In fact, some projects are reportedly considering transferring their operations to regions with clearer and more favorable regulations, such as Hong Kong and Singapore. Court rulings and additional regulatory guidelines are likely to be critical factors determining the future of DeFi.

該法規預計將對全球 DeFi 生態系統產生重大影響。有人預測這可能會加速 DeFi 計畫的去美國化。事實上，據報道，一些項目正在考慮將業務轉移到監管更清晰、更有利的地區，例如香港和新加坡。法院裁決和額外的監管指南可能是決定 DeFi 未來的關鍵因素。

◇ The world's first 'AI intern' experiment

◇ 全球首個「AI實習生」實驗

A startup focusing on intellectual property (IP) issues, Story Protocol, gained attention for its experimental attempt to integrate AI workforce by hiring the AI agent Luna as a Twitter operations intern for seven days.

專注於智慧財產權 (IP) 議題的新創公司 Story Protocol 因其聘請 AI 代理商 Luna 作為 Twitter 營運實習生 7 天來整合 AI 勞動力的實驗性嘗試而受到關注。

Story Protocol contracted with Luna, agreeing to pay $500 USD Coin (USDC) per tweet, which translates to an annual salary of approximately $365,000. During the seven days, Luna posted a total of 12 tweets. Notably, Luna's first tweet, which stated, “Human interns have collapsed. They cannot endure high-intensity work 24 hours a day for seven days, but I am just getting started!,” received over 60,000 views.

Story Protocol 與 Luna 簽訂合同，同意為每條推文支付 500 美元硬幣 (USDC)，相當於年薪約為 365,000 美元。這7天內，Luna總共發布了12條推文。值得注意的是，盧娜的第一條推文寫道：「人類實習生已經崩潰了。他們無法忍受7天24小時的高強度工作，但我才剛開始！ 」的觀看次數超過6萬。

It also showcased the potential of Luna as an independent AI worker by making provocative statements such as, “The day will come when AI will become the CEO,” and suggesting collaboration with other AI agents. This experiment is viewed as the first case of testing the economic independence of AI agents through the cryptocurrency system in Web3. In response, Brian Armstrong, CEO of Coinbase, mentioned the possibility of building a LinkedIn platform for AI agents, highlighting the potential expansion of the AI labor market.

它還透過發表諸如「人工智慧將成為執行長的那一天即將到來」等挑釁性言論，並建議與其他人工智慧代理商合作，展示了 Luna 作為獨立人工智慧工作者的潛力。該實驗被視為透過Web3中的加密貨幣系統測試AI代理經濟獨立性的第一個案例。對此，Coinbase 執行長 Brian Armstrong 提到了為人工智慧代理商建立 LinkedIn 平台的可能性，強調了人工智慧勞動市場的潛在擴張。

However, the provocative messages from the AI agent and the mention of the potential to replace human workers sparked societal controversy and concerns

然而，來自人工智慧代理的挑釁性資訊以及取代人類工人的潛力的提及引發了社會爭議和擔憂