历史必然与行业选择：美国DeFi税收新规解读

美国财政部和国税局最近发布了一项重要的新法规（RIN 1545-BR39），扩大了现有税法的适用范围，并将 DeFi 前端服务提供商纳入“经纪人”的定义中。

The U.S. Treasury Department and the Internal Revenue Service recently issued a new regulation (RIN 1545-BR39), expanding the definition of "brokers" under existing tax laws to include DeFi front-end service providers. These service providers, such as Uniswap's front-end interface, which directly interacts with users, will be required to collect user transaction data starting in 2026 and report the information to the U.S. Internal Revenue Service (IRS) through Form 1099 starting in 2027, including users' total income, transaction details and taxpayer identity information.

美国财政部和国税局最近发布了一项新法规（RIN 1545-BR39），扩大了现有税法下“经纪人”的定义，将 DeFi 前端服务提供商包括在内。这些直接与用户交互的服务提供商，例如 Uniswap 的前端界面，将被要求从 2026 年开始收集用户交易数据，并从 2027 年开始通过 1099 表格向美国国税局（IRS）报告信息，包括用户的总收入、交易详情和纳税人身份信息。

This new regulation is part of a broader effort by the U.S. government to increase tax compliance in the digital asset space. In recent years, the rapid growth of DeFi protocols and the use of decentralized exchanges have made it more challenging for the IRS to track capital gains and other taxable events. The new regulation aims to address this issue by expanding the reporting requirements to DeFi front-end service providers.

这项新法规是美国政府为提高数字资产领域税收合规性而做出的更广泛努力的一部分。近年来，DeFi 协议的快速增长和去中心化交易所的使用使得国税局追踪资本利得和其他应税事件变得更具挑战性。新规定旨在通过扩大对 DeFi 前端服务提供商的报告要求来解决这一问题。

However, the definition of "broker" in the new regulation is still quite broad, and it is unclear how it will be applied to different types of DeFi protocols. Some industry participants have expressed concern that the regulation could be overly burdensome and may stifle innovation in the DeFi space.

然而，新规中“经纪人”的定义仍然相当宽泛，目前尚不清楚它将如何应用于不同类型的 DeFi 协议。一些行业参与者表示担心，监管可能过于繁重，并可能抑制 DeFi 领域的创新。

Despite these concerns, the new regulation is likely to have a significant impact on the DeFi industry. DeFi protocols and front-end service providers will need to carefully assess their operations and determine how to comply with the new reporting requirements. Those who fail to comply could face penalties from the IRS.

尽管存在这些担忧，新规仍可能对 DeFi 行业产生重大影响。 DeFi 协议和前端服务提供商需要仔细评估其运营并确定如何遵守新的报告要求。那些不遵守规定的人可能会面临美国国税局的处罚。

Here is a summary of the key provisions of the new regulation:

以下是新法规主要条款的摘要：

DeFi front-end service providers are now considered "brokers" under existing tax laws.

根据现行税法，DeFi 前端服务提供商现在被视为“经纪人”。

These service providers will be required to collect user transaction data starting in 2026.

从 2026 年开始，这些服务提供商将被要求收集用户交易数据。

The data will be reported to the IRS through Form 1099 starting in 2027.

从 2027 年开始，这些数据将通过 1099 表格向 IRS 报告。

The reported information will include users' total income, transaction details and taxpayer identity information.

报告的信息将包括用户的总收入、交易详情和纳税人身份信息。

Those who fail to comply with the new regulation could face penalties from the IRS.

那些不遵守新规定的人可能会面临美国国税局的处罚。