美国国税局公布数字资产报告规定，引发行业担忧

美国国税局 (IRS) 发布了新的 1099-DA 表格“来自经纪商交易的数字资产收益”草案，用于报告通过数字资产交易产生的收入。该表格将要求经纪商报告所有数字资产交易的信息，包括代币代码、钱包地址和区块链交易地点。该表格预计将于 2025 年开始使用，并于 2026 年进行报告。

IRS Unveils New Reporting Requirements for Digital Asset Transactions

美国国税局公布数字资产交易的新报告要求

Washington, D.C. - The Internal Revenue Service (IRS) has released a draft of its new Form 1099-DA "Digital Asset Proceeds from Broker Transactions," signaling a significant shift in the agency's approach to taxation of digital assets.

华盛顿特区 - 美国国税局 (IRS) 发布了新的 1099-DA 表格草案“经纪商交易的数字资产收益”，标志着该机构对数字资产征税方法的重大转变。

The form, which is expected to be implemented in 2025 for reporting in 2026, will require brokers to report all digital asset transactions, including exchanges and sales. This includes transactions involving cryptocurrencies, non-fungible tokens (NFTs), and stablecoins.

该表格预计将于 2025 年实施，并于 2026 年进行报告，将要求经纪商报告所有数字资产交易，包括兑换和销售。这包括涉及加密货币、不可替代代币（NFT）和稳定币的交易。

"With third party information reporting that specifically identifies digital asset transactions, the IRS could more easily identify taxpayers with digital asset transactions that are otherwise difficult to discover," the IRS stated in a release announcing the proposed rule.

美国国税局在宣布拟议规则的新闻稿中表示：“通过专门识别数字资产交易的第三方信息报告，国税局可以更轻松地识别进行了难以发现的数字资产交易的纳税人。”

The Form 1099-DA will require a range of information from customers, including token codes, wallet addresses, and blockchain transaction locations. This data will be used by the IRS to verify the accuracy of tax reporting by individuals and businesses.

1099-DA 表格将要求客户提供一系列信息，包括代币代码、钱包地址和区块链交易位置。美国国税局将使用这些数据来验证个人和企业纳税报告的准确性。

Industry Reaction

业界反应

The crypto industry has expressed concern over the proposed reporting requirements, arguing that they misunderstand the nature of digital assets and decentralized technology.

加密行业对拟议的报告要求表示担忧，认为他们误解了数字资产和去中心化技术的性质。

The Blockchain Association, an industry trade group, said the rule "includes fundamental misunderstandings about the nature of digital assets and decentralized technology."

行业贸易组织区块链协会表示，该规则“包含对数字资产和去中心化技术性质的根本误解”。

Coinbase, a major cryptocurrency exchange, said the proposed rules would create "a dangerous precedent of surveillance of everyday financial activity."

主要加密货币交易所 Coinbase 表示，拟议的规则将创造“监视日常金融活动的危险先例”。

Tax Experts Weigh In

税务专家的参与

Tax experts have also raised concerns about the administrative burden and potential for error associated with the new reporting requirements.

税务专家还对新报告要求带来的行政负担和潜在错误表示担忧。

Ledgible, a crypto tax and accounting service, noted the challenges of reporting decentralized finance (DeFi) transactions, where there may not be a clear intermediary to facilitate reporting.

加密货币税务和会计服务 Ledgible 指出了报告去中心化金融 (DeFi) 交易的挑战，因为可能没有明确的中介机构来促进报告。

Gordon Law Group highlighted the difficulties brokers will face in determining the initial value or cost basis of digital assets, as well as the challenges of distinguishing between taxable and non-taxable transfers.

Gordon Law Group 强调了经纪商在确定数字资产的初始价值或成本基础时将面临的困难，以及区分应税和免税转让的挑战。

Impact on Taxpayers

对纳税人的影响

The new reporting requirements could have a significant impact on taxpayers who have previously underreported their digital asset income. The IRS will be able to use the information reported on Form 1099-DA to identify discrepancies and assess additional taxes and penalties.

新的报告要求可能会对之前少报数字资产收入的纳税人产生重大影响。 IRS 将能够使用 1099-DA 表格中报告的信息来识别差异并评估额外的税收和罚款。

The IRS also has the ability to detect offshore activity, even if foreign exchanges do not formally serve U.S. citizens. Taxpayers who transfer digital assets to U.S. exchanges could be subject to scrutiny by the agency.

即使外汇不正式为美国公民提供服务，国税局也有能力检测离岸活动。将数字资产转移到美国交易所的纳税人可能会受到该机构的审查。

IRS Seeking Comments

国税局征求意见

The IRS is currently soliciting comments on the draft Form 1099-DA. The agency is encouraging all interested parties, including individuals, businesses, and industry stakeholders, to submit their feedback.

IRS 目前正在征求对 1099-DA 表格草案的意见。该机构鼓励所有感兴趣的各方，包括个人、企业和行业利益相关者，提交反馈意见。

The deadline for submitting comments is December 21, 2023. The IRS will review the comments received before finalizing the form and issuing additional guidance.

提交意见的截止日期为 2023 年 12 月 21 日。美国国税局 (IRS) 将在最终确定表格并发布额外指南之前审查收到的意见。

About the IRS

关于美国国税局

The Internal Revenue Service (IRS) is the tax agency of the United States. The agency is responsible for administering and enforcing the internal revenue laws of the country. The IRS collects taxes, processes tax returns, and provides taxpayer assistance.

美国国税局 (IRS) 是美国的税务机构。该机构负责管理和执行国家的国内税收法。美国国税局负责收税、处理纳税申报表并提供纳税人援助。

About the Blockchain Association

关于区块链协会

The Blockchain Association is a trade association representing the blockchain industry. The association's mission is to promote the development and adoption of blockchain technology. The association's members include a range of companies, including cryptocurrency exchanges, blockchain startups, and technology companies.

区块链协会是代表区块链行业的行业协会。该协会的使命是促进区块链技术的发展和采用。该协会的成员包括一系列公司，包括加密货币交易所、区块链初创公司和科技公司。

About Coinbase

关于 Coinbase

Coinbase is a leading cryptocurrency exchange. The company provides a platform for individuals and businesses to buy, sell, and store cryptocurrencies. Coinbase is headquartered in San Francisco, California.

Coinbase 是一家领先的加密货币交易所。该公司为个人和企业提供购买、出售和存储加密货币的平台。 Coinbase 总部位于加利福尼亚州旧金山。

About Ledgible

关于 Ledgible

Ledgible is a crypto tax and accounting service. The company's mission is to make it easy for individuals and businesses to report and manage their crypto taxes. Ledgible's platform provides a range of tools and resources to help taxpayers understand and comply with the complex tax rules governing digital assets.

Ledgible 是一项加密货币税务和会计服务。该公司的使命是让个人和企业轻松报告和管理其加密税。 Ledgible 的平台提供了一系列工具和资源，帮助纳税人了解并遵守管理数字资产的复杂税收规则。

About Gordon Law Group

关于高登法律集团

Gordon Law Group is a law firm specializing in crypto tax and legal matters. The firm provides a range of services, including tax planning and preparation, legal compliance, and dispute resolution. Gordon Law Group is headquartered in Los Angeles, California.

Gordon Law Group 是一家专门从事加密货币税收和法律事务的律师事务所。该公司提供一系列服务，包括税务规划和准备、法律合规和争议解决。戈登法律集团总部位于加利福尼亚州洛杉矶。