IRS针对具有新报告规则的DEFI平台

该法规是《 2021年基础设施投资和就业法》的一部分，该法案旨在通过扩大“经纪人”的定义来弥合加密行业的税收漏洞

The Internal Revenue Service (IRS) is targeting decentralized finance (DeFi) platforms with new reporting rules as part of the 2021 Infrastructure Investment and Jobs Act.

国税局（IRS）作为2021年基础设施投资和就业法案的一部分，以新的报告规则为目标，以新的报告规则为目标。

The legislation, which aims to close tax loopholes in the crypto industry, expands the definition of “broker” under section 6045 of the Internal Revenue Code to cover central exchanges, non-custodial wallets, smart contracts, and many more DeFi applications. To that end, the IRS coined the term “digital asset middlemen.”

该立法旨在弥合加密货币行业的税收漏洞，扩大了《内部税收法》第6045条的“经纪人”的定义，以涵盖中央交易所，非习惯钱包，智能合约以及更多的DEFI应用程序。为此，国税局创造了“数字资产中间人”一词。

To cover intermediaries of cryptocurrency transactions even when these never come into their hands. It implies that trustless systems such as smart contracts would need to satisfy the requirements from the service.

涵盖加密货币交易的中介，即使这些交易永远不会掌握。这意味着诸如智能合约之类的无信任系统需要满足服务的要求。

"The definition of 'broker' in Section 6045 of the Internal Revenue Code is broad and is intended to apply to any person who is required to report information on behalf of another person with respect to one or more transactions in digital assets," an IRS official told.

IRS官员告诉《国税局》官员说：“内部税收法规第6045条中的'经纪人'定义很广泛，旨在适用于任何需要代表他人在数字资产中的或多项交易的人报告信息的人。”

The new rules require the brokers to report “gross proceeds,” the amount brought in from a transaction, without expenses such as fees.

新规则要求经纪人报告“总收益”，这是从交易中带来的金额，而没有费用等费用。

In essence, platforms will need to devise systems to track and report every transaction, which is a huge challenge in decentralized systems that are expected to respect privacy and self-sovereignty.

从本质上讲，平台将需要设计系统来跟踪和报告每笔交易，这在有望尊重隐私和自我主张的分散系统中是一个巨大的挑战。

This change may lead to increased transparency and higher compliance costs for platforms, pushing the latter to charge more or adapt their services. Smaller DeFi platforms will suffer from new requirements, leading them to migrate to other places that do not have such strict laws or to close down completely.

这种变化可能会导致平台的透明度提高和更高的合规成本，从而促使后者收取更多或适应其服务。较小的Defi平台将遭受新的要求，导致他们迁移到没有严格法律或完全关闭的其他地方。

Some see these changes as a move toward legitimizing the crypto industry. However, others see them as a threat to the decentralization and anonymity principles that are crucial to the DeFi ecosystem.

有些人认为这些变化是使加密货币行业合法化的迈进。但是，其他人将它们视为对对偏见生态系统至关重要的权力下放和匿名原则的威胁。

Ultimately, the future of the DeFi ecosystem will depend on how well it can balance the demands of regulatory compliance with the principles that underpin its decentralized nature. Only time will tell what form this balance will take.

最终，Defi生态系统的未来将取决于其能够平衡监管遵守的要求与其分散性质的原则的要求。只有时间会说出这种余额将采取什么形式。