美国国税局因新的有争议的监管规定而面临 DeFi 社区的强烈反对

在最新进展中，美国国税局 (IRS) 批准了一项针对 DeFi 领域最具争议的法规，要求 DeFi/经纪商共享

The Internal Revenue Service (IRS) has officially approved a new regulation for the DeFi space, which will require DeFi brokers to share data on customer transactions with the IRS.

美国国税局 (IRS) 已正式批准针对 DeFi 领域的一项新规定，该规定将要求 DeFi 经纪商与 IRS 共享客户交易数据。

According to the announcement, The final regulations “require these brokers to file information returns and furnish payee statements reporting gross proceeds on dispositions of digital assets effected for customers in certain sale or exchange transactions.”

根据公告，最终规定“要求这些经纪人提交信息申报表并提供收款人报表，报告在某些销售或交换交易中为客户处置数字资产的总收益。”

Moreover, one provision of the new regulation requires DeFi protocol to conduct know-your-customer (KYC) verification.

此外，新规的一项规定要求 DeFi 协议进行了解你的客户（KYC）验证。

The new regulation states that“DeFi brokers will be required to collect information about their users' trades and send them a Form 1099. They are also required to share these 1099 forms with their clients.”

新规定规定，“DeFi 经纪商将被要求收集有关其用户交易的信息并向他们发送 1099 表格。他们还必须与客户共享这些 1099 表格。”

“These regulations will help ensure that all taxpayers play by the same set of rules and have access to the information they need to file their taxes accurately,” said Aviva Aron-Dine, acting assistant secretary for tax policy.

负责税务政策的代理助理国务卿阿维瓦·阿伦-迪恩 (Aviva Aron-Dine) 表示：“这些法规将有助于确保所有纳税人遵守同一套规则，并能够获得准确报税所需的信息。”

“Aligning tax reporting requirements for digital assets with reporting for other assets will make filing easier and cheaper for compliant taxpayers while also helping close the tax gap,” he further stated.

他进一步表示：“将数字资产的税务报告要求与其他资产的报告要求保持一致，将使合规纳税人的申报变得更容易、更便宜，同时也有助于缩小税收差距。”

Brokers who make a sincere attempt to follow the new regulations will be exempt from reporting penalties and backup withholding for transactions in 2025. This exemption extends to limited backup withholding relief for some transactions in 2026.

真诚尝试遵守新规定的经纪商将在 2025 年免除报告处罚和交易备用预扣税。此豁免范围还包括 2026 年某些交易的有限备用预扣税减免。

Reporting of gross proceeds will be mandatory for transactions starting from January 1, 2025, whereas obligations for cost basis reporting will begin for transactions on or after January 1, 2026.

自 2025 年 1 月 1 日起，交易必须报告总收益，而成本基础报告义务将从 2026 年 1 月 1 日或之后开始。

IRS Faces Backlash for Diminishing DeFi Values

美国国税局因 DeFi 价值下降而面临强烈反对

Moreover, real estate professionals must report additional information when using digital assets for closings from January 1, 2026, onwards.

此外，自 2026 年 1 月 1 日起，房地产专业人士在使用数字资产交房时必须报告额外信息。

Some transactions, like wrapping and unwrapping, liquidity provision, staking, and lending, are not subject to immediate reporting requirements.

某些交易，例如打包和拆包、流动性提供、质押和借贷，不需要立即报告。

The IRS intends to provide further guidance on these and other intricate parts of the decentralized finance (DeFi) sector in the future.

美国国税局打算未来为去中心化金融（DeFi）领域的这些和其他复杂部分提供进一步的指导。

This controversial regulation has sparked outrage among DeFi lovers, who argue that it can harm the value of decentralization. They also believe that the new regulation is beyond the authority of the Treasury and breaches the Administrative Procedure Act.

这项有争议的规定引发了 DeFi 爱好者的愤怒，他们认为这可能损害去中心化的价值。他们还认为，新规定超出了财政部的权限，并且违反了《行政程序法》。