加密货币税收难题：在合规性和政策之间取得平衡

尽管加密货币的收入呈上升趋势，并且有望实现去中心化金融，但它对税收合规和政策制定提出了挑战，导致收入大幅损失。现有的政策和免税加密货币交易的执行可以有效应对这些挑战，而举报计划和人工智能已被证明可以成功地打击加密货币逃税者。提高这些计划有效性的改革，而不是革命性的税收方法，可以帮助减轻社会成本并弥补税收收入的损失。

The Crypto Conundrum: Tax Compliance and Policy Challenges in the Digital Asset Era

加密难题：数字资产时代的税务合规和政策挑战

The cryptocurrency market has surged with remarkable momentum, captivating investors and disrupting traditional financial systems. However, amidst this exponential growth, a formidable challenge emerges: ensuring tax compliance and devising sound policy frameworks in a landscape that has yet to fully mature.

加密货币市场以惊人的势头飙升，吸引了投资者并颠覆了传统金融体系。然而，在这种指数级增长的过程中，出现了一个巨大的挑战：确保税收合规并在尚未完全成熟的环境中制定健全的政策框架。

The Tax Reporting Gap: A Hidden Liability

税务报告差距：隐藏的责任

As digital assets gain widespread adoption, the tax reporting gap has widened considerably, resulting in an estimated $50 billion in lost revenue from untaxed crypto transactions. This discrepancy has ignited concerns, prompting policymakers and tax authorities to seek innovative solutions to bridge the gap.

随着数字资产得到广泛采用，税务报告差距大幅扩大，导致未征税的加密货币交易造成约 500 亿美元的收入损失。这种差异引发了人们的担忧，促使政策制定者和税务机关寻求创新解决方案来缩小差距。

The traditional approach of tax enforcement, relying solely on individual compliance, has proven insufficient to effectively address the unique complexities of cryptocurrencies. The inherent anonymity and decentralized nature of these assets render them susceptible to tax evasion and avoidance.

事实证明，仅依靠个人合规性的传统税务执法方法不足以有效解决加密货币独特的复杂性。这些资产固有的匿名性和去中心化性质使它们很容易逃税和避税。

Enhancing Enforcement: A Call for Pragmatism

加强执法：呼吁务实

In addressing this challenge, the reconsideration of existing policies, rather than the pursuit of revolutionary tax schemes, may prove more effective. Enhancing the capabilities of established programs, such as the IRS whistleblower program, offers a promising approach.

在应对这一挑战时，重新考虑现有政策，而不是追求革命性的税收计划，可能会更有效。增强现有计划（例如国税局举报人计划）的能力提供了一种有前景的方法。

The IRS whistleblower program has been instrumental in combating traditional tax evasion and corporate non-compliance. Since its inception in 2006, the program has distributed over $1 billion in awards, facilitating the recovery of more than $6 billion in tax revenue.

美国国税局的举报计划在打击传统逃税和企业违规行为方面发挥了重要作用。自 2006 年启动以来，该计划已发放了超过 10 亿美元的奖金，促进了超过 60 亿美元的税收收入的恢复。

However, the program is not without its limitations. Reforms aimed at improving its efficacy, including the imposition of interest on delayed awards and the elimination of budget sequestration effects, would significantly enhance its impact.

然而，该计划并非没有局限性。旨在提高其效率的改革，包括对延迟拨款征收利息和消除预算封存效应，将大大增强其影响。

Harnessing Technology: AI in the Fight Against Tax Evasion

利用技术：人工智能打击逃税

The advent of artificial intelligence (AI) presents both challenges and opportunities in the pursuit of tax compliance. While tax evaders may leverage AI to conceal their activities, whistleblowers can harness its capabilities to uncover hidden transactions.

人工智能 (AI) 的出现给税务合规带来了挑战和机遇。虽然逃税者可能利用人工智能来隐藏他们的活动，但举报人可以利用其能力来揭露隐藏的交易。

Government agencies partnering with entities that specialize in de-anonymizing cryptocurrencies have demonstrated success in identifying tax evaders. Chainalysis, a blockchain analysis firm, played a pivotal role in the takedown of the Silk Road dark web exchange.

政府机构与专门从事加密货币去匿名化的实体合作，在识别逃税者方面取得了成功。区块链分析公司 Chainaanalysis 在捣毁丝绸之路暗网交易所的过程中发挥了关键作用。

AI's ability to sift through vast amounts of transaction data allows for the identification of patterns and red flags that indicate non-compliance. This technology can automate the process of filing whistleblower reports, further streamlining the process.

人工智能能够筛选大量交易数据，从而识别出不合规的模式和危险信号。该技术可以自动化提交举报人报告的过程，进一步简化流程。

Expanding whistleblower programs to target crypto transactions and offering substantial rewards for information leading to the identification of tax evaders could incentivize platforms to actively combat cheating.

扩大举报计划以针对加密货币交易，并对有助于识别逃税者的信息提供巨额奖励，可以激励平台积极打击作弊行为。

Administrative Workability: The Importance of Simplicity

行政可操作性：简单性的重要性

The unique characteristics of cryptocurrencies, such as anonymity and energy consumption, may tempt policymakers to pursue complex and technologically advanced tax policies. However, the implementation and enforcement of such policies often face obstacles.

加密货币的独特特征，例如匿名性和能源消耗，可能会诱使政策制定者追求复杂且技术先进的税收政策。然而，此类政策的实施和执行往往面临障碍。

Proposals such as applying the wash sale rule to digital currencies and imposing an excise tax on digital asset mining could prove impractical and difficult to administer. Determining substantial identity among the thousands of cryptocurrencies in existence would be a tax policy challenge in itself.

对数字货币应用洗售规则以及对数字资产挖矿征收消费税等提议可能被证明是不切实际且难以管理的。在现有的数千种加密货币中确定实质身份本身就是一项税收政策挑战。

Furthermore, the excise tax on electricity used for mining raises questions about its fairness, given the difficulty in distinguishing mining-related electricity usage from other forms of power consumption.

此外，鉴于难以将采矿相关用电与其他形式的电力消耗区分开来，对采矿用电征收消费税引发了对其公平性的质疑。

No Revolutions Required: Rethinking Existing Approaches

无需革命：重新思考现有方法

Addressing the tax challenges posed by cryptocurrencies does not necessitate revolutionary new approaches. Recalibrating existing policies and programs to effectively target new activities can yield significant results.

解决加密货币带来的税收挑战并不需要革命性的新方法。重新调整现有政策和计划以有效地针对新活动可以产生重大成果。

Transactions involving cryptocurrencies typically involve multiple entities with knowledge of the parties involved. While individuals may not know each other's identities directly, they are often incentivized to ascertain them. Cryptocurrency exchanges, due to know your customer (KYC) and anti-money laundering (AML) regulations, possess the identity of at least one party to the transaction.

涉及加密货币的交易通常涉及多个了解相关各方的实体。虽然个人可能不直接知道彼此的身份，但他们常常有动力去确定这些身份。由于了解你的客户（KYC）和反洗钱（AML）法规，加密货币交易所至少拥有交易一方的身份。

The key lies in incentivizing parties to ensure tax compliance. Offering attractive incentives, such as whistleblower reforms, could encourage cooperation and reporting.

关键在于激励各方确保税收合规。提供有吸引力的激励措施，例如举报人改革，可以鼓励合作和报告。

Conclusion: Striking a Balance

结论：取得平衡

Navigating the tax challenges posed by cryptocurrencies requires a balanced approach that leverages existing infrastructure while embracing technological advancements. By enhancing existing programs, harnessing AI, and implementing pragmatic policies, tax authorities can effectively safeguard revenue and promote tax equity in the digital asset era.

应对加密货币带来的税务挑战需要采取平衡的方法，利用现有基础设施，同时拥抱技术进步。通过加强现有项目、利用人工智能和实施务实政策，税务机关可以在数字资产时代有效保障收入并促进税收公平。

About the Author

关于作者

Andrew Leahey is a tax and technology attorney, principal at Hunter Creek Consulting, and adjunct professor at Drexel Kline School of Law.

Andrew Leahey 是一名税务和技术律师、Hunter Creek Consulting 的负责人以及 Drexel Kline 法学院的兼职教授。