国税局如何定义加密货币经纪人？

该定义可确保只有真正“知道”交易详细信息的人才需要表格1099-DA报告要求。

The U.S. Internal Revenue Service (IRS) has defined the term "broker" for purposes of crypto reporting to include any person or entity who regularly provides services to carry out a digital asset transfer.

美国国税局（IRS）为加密报告的目的定义了“经纪人”一词，包括任何经常提供服务以进行数字资产转移的人或实体。

This definition will ensure that only those who are truly in "a position to know" the transaction details are subject to reporting on Form 1099-DA.

该定义将确保只有那些真正处于“了解”交易详细信息的人才受到表格1099-DA的报告。

These new rules, which are being reported by the Donut cryptocurrency tax platform, builds on prior rulemaking (T.D. 10000) from July 2024 and sees the IRS focusing on extending broker reporting obligations to decentralized finance (DeFi), which involves digital asset transactions without a traditional intermediary. T.D. 10021 introduces the term "digital asset middleman," which the IRS previously delayed due to its complexity and controversy.

这些新规则由Donut Cryptocurrency税收平台报告，它建立在2024年7月的先前规则制定（TD 10000）的基础上，并看到IRS专注于扩大经纪人报告对分散融资（DEFI）的义务，该义务涉及没有传统中介机构的数字资产交易。 TD 10021介绍了“数字资产中间人”一词，IRS由于其复杂性和争议而先前推迟了。

The broker reporting mandate comes from the 2021 Infrastructure Investment and Jobs Act, also known as the Bipartisan Infrastructure Law, which saw existing broker reporting obligations under Sections 6045 and 6045A extended to include digital assets. The provision is being reported to raise nearly $28 billion in revenue over a decade.

经纪人报告的授权来自2021年的基础设施投资和就业法案，也称为两党基础设施​​法，该法案看到了现有的经纪人报告第6045和6045A条所规定的义务，以包括数字资产。据报道，该规定将在十年内筹集近280亿美元的收入。

It was also recently announced that the IRS will be accepting payments in cryptocurrency this year.

最近还宣布，美国国税局今年将接受加密货币的付款。

According to the IRS, entities classified as brokers include:

根据美国国税局的说法，被归类为经纪人的实体包括：

* Those who accept digital assets from a seller in exchange for fiat currency or another digital asset, and deliver the digital asset to the buyer.

*那些接受卖方数字资产以换取法定货币或其他数字资产的人，并将数字资产交付给买方。

* Those who accept digital assets from a buyer in exchange for fiat currency or another digital asset, and credit the seller’s account.

*那些接受买方数字资产以换取法定货币或其他数字资产的人，并归功于卖方的帐户。

* Platforms that facilitate digital asset transactions between users, such as exchanges.

*促进用户之间数字资产交易的平台，例如交流。

* Digital asset custodians who hold digital assets on behalf of users.

*代表用户持有数字资产的数字资产保管人。

Those who provide "unhosted" wallets, where users retain complete control over their private keys, are generally exempt unless they function in a manner similar to an exchange.

那些提供“未遗产”钱包（用户保留对其私钥完全控制的钱包的人，除非它们以类似于交换的方式运行的方式。

The definition of a digital asset broker has been a subject of much debate since the enactment of the Infrastructure Investment and Jobs Act in November 2021.

自2021年11月《基础设施投资和就业法》制定以来，数字资产经纪人的定义一直是辩论的主题。

The broad scope of the term, which includes anyone who performs services "in anticipation of" a digital asset transfer, has raised concerns among industry stakeholders about the administrative burden and potential for errors in reporting.

该术语的广泛范围包括“预期”数字资产转让，其中包括行业利益相关者对报告的行政负担和报告错误的潜力，这引起了人们的关注。