美国财政部和国税局（IRS）公布了一个税务报告框架，该框架将影响快速增长的去中心化金融（DeFi）行业。

这一新的监管框架引入了几项关键条款，旨在确保合规性并从快速扩张的行业中获取税收收入

The U.S. Treasury Department and the Internal Revenue Service (IRS) have unveiled a tax reporting framework that will affect the fast-growing decentralized finance (DeFi) sector.

美国财政部和国税局（IRS）公布了一个税务报告框架，该框架将影响快速增长的去中心化金融（DeFi）行业。

This new regulatory framework introduces several key provisions designed to ensure compliance and capture tax revenue from the rapidly expanding industry.

这一新的监管框架引入了几项关键条款，旨在确保合规性并从快速扩张的行业中获取税收收入。

Among the new requirements, DeFi protocols will now be obligated to implement Know-Your-Customer (KYC) procedures, a move that is likely to face strong opposition from within the Web3 community.

在新的要求中，DeFi 协议现在有义务实施了解你的客户（KYC）程序，此举可能会面临 Web3 社区内部的强烈反对。

According to the framework published on Dec. 27, the Interface layer of DeFi platforms, which constitutes the primary user interaction through websites and applications, has been classified as brokers by the IRS due to their direct engagement with users.

根据 12 月 27 日发布的框架，DeFi 平台的界面层构成了通过网站和应用程序进行主要用户交互的部分，由于与用户直接接触，因此已被 IRS 归类为经纪人。

Consequently, decentralized exchanges (DEX) like Uniswap and wallet extensions are now required to comply with traditional broker regulations. This classification means that while the Application and Settlement layers remain exempt from these requirements, frontend platforms must ensure compliance, specifically by implementing KYC protocols to verify user identities.

因此，Uniswap 等去中心化交易所 (DEX) 和钱包扩展现在需要遵守传统经纪商法规。这种分类意味着，虽然应用程序和结算层仍然不受这些要求的约束，但前端平台必须确保合规性，特别是通过实施 KYC 协议来验证用户身份。

Ideally, DeFi protocols, per the current operational model, are noncustodial. In addition to the name and transaction details, market experts believe the new reporting standard might require protocols to include addresses and other sensitive details.

理想情况下，根据当前的运营模式，DeFi 协议是非托管的。除了名称和交易详细信息之外，市场专家认为新的报告标准可能要求协议包含地址和其他敏感详细信息。

Once the new compliance measures are in place, the IRS will mandate that DeFi brokers issue Form 1099 to their users for tax reporting purposes.

一旦新的合规措施到位，美国国税局将要求 DeFi 经纪商向其用户签发 1099 表格以用于税务报告。

Digital asset brokers must comply with new regulations starting January 1, 2025, while DeFi brokers have until January 1, 2027, to meet these requirements, acknowledging their current lack of sufficient systems for managing user data.

数字资产经纪商必须从 2025 年 1 月 1 日起遵守新规定，而 DeFi 经纪商必须在 2027 年 1 月 1 日之前满足这些要求，承认他们目前缺乏足够的系统来管理用户数据。

Furthermore, real estate professionals using digital assets for transactions or closings after January 1, 2026, will face new reporting obligations, highlighting the increasing integration of digital assets in traditional industries like real estate.

此外，2026 年 1 月 1 日之后使用数字资产进行交易或结算的房地产专业人士将面临新的报告义务，这突显了数字资产在房地产等传统行业中的日益一体化。

Under the regulations, DeFi brokers are required to report on all digital assets, including Non-Fungible Tokens (NFTs) and stablecoins. Some transaction types are exempt from immediate reporting obligations. This includes activities such as staking, lending transactions, wrapping and unwrapping, and liquidity provisions.

根据规定，DeFi 经纪商必须报告所有数字资产，包括不可替代代币（NFT）和稳定币。某些交易类型可以免除立即报告义务。这包括质押、借贷交易、打包和解包以及流动性规定等活动。

Aviva Aron-Dine, the acting assistant secretary for tax policy, stated that the revised framework aims to create a more equitable tax environment and establish uniform reporting requirements for all participants.

负责税收政策的代理助理国务卿阿维瓦·阿伦-迪恩表示，修订后的框架旨在创造更加公平的税收环境，并为所有参与者建立统一的报告要求。

“These proposals will help ensure that the tax burdens are fairly distributed among taxpayers who engage in digital asset transactions and that tax revenue is collected efficiently,” said Aron-Dine.

Aron-Dine 表示：“这些提议将有助于确保税收负担在参与数字资产交易的纳税人之间公平分配，并确保税收收入得到有效征收。”

However, the response to these new regulations has been mixed. Industry leaders, who previously resisted the tax proposal introduced by the agency last year, are expected to express similar opposition this time around.

然而，人们对这些新规定的反应不一。此前曾抵制该机构去年提出的税收提案的行业领袖预计这次也会表达类似的反对意见。

Among them, Jake Chervinsky, the chief legal officer at Variant Fund, criticized the regulation as illegal, referring to it as the “dying gasp” of the anti-crypto faction as it loses its grip on power. He firmly asserted that the regulation must be struck down, whether through judicial intervention or by the incoming administration.

其中，Variant Fund 首席法律官杰克·切尔文斯基 (Jake Chervinsky) 批评该规定非法，称其为反加密派失去权力后的“垂死喘息”。他坚定地宣称，无论是通过司法干预还是即将上任的政府，都必须废除该规定。

“This regulation is illegal. It must be struck down, whether by the courts or the incoming administration. It’s the dying gasp of the anti-crypto faction as it loses its grip on power. We must ensure that this harmful overreach is stopped,” said Chervinsky.

“这个规定是非法的。无论是法院还是即将上任的政府，都必须推翻它。这是反加密派系失去权力时的垂死喘息。我们必须确保停止这种有害的过度行为，”切尔文斯基说。

In related news, Bill Hughes, a senior attorney at Consensys, believes the outgoing administration will encounter resistance in implementing new rules, particularly with Congress having the power to reject them, especially the repeal of Staff Accounting Bulletin (SAB) 121.

在相关新闻中，Consensys 的高级律师 Bill Hughes 认为，即将卸任的政府在实施新规则时将遇到阻力，特别是国会有权拒绝这些规则，尤其是废除《员工会计公报》(SAB) 121。

“The outgoing administration will face an uphill battle implementing new rules, especially with Congress having the power to reject them (e.g., the repeal of SAB 121). Trump supporters are optimistic about Scott Bessent becoming Treasury Secretary as he is pro-crypto,” said Hughes.

“即将卸任的政府将面临实施新规则的艰苦斗争，特别是国会有权拒绝这些规则（例如废除 SAB 121）。特朗普的支持者对斯科特·贝森特 (Scott Bessent) 成为财政部长持乐观态度，因为他支持加密货币。”休斯说道。

Meanwhile, Trump’s supporters are optimistic about Scott Bessent becoming Treasury Secretary, as he is pro-crypto and may be more responsive to industry advocates than the former secretary, Janet Yellen.

与此同时，特朗普的支持者对斯科特·贝森特（Scott Bessent）成为财政部长持乐观态度，因为他支持加密货币，并且可能比前财长珍妮特·耶伦（Janet Yellen）更能响应行业倡导者的意见。