虚拟资产投资环境正在发生变化：从人工智能代理行业到美国国税局 DeFi 纳税报告授权

今年第一周，虚拟资产市场在年末低迷后小幅上涨。比特币交易价格为97,000美元，较上周上涨1.31%

The virtual asset market experienced a slight uptick in the first week of the new year following a year-end downturn. Bitcoin traded at $97,000, up 1.31% from the previous week, while Ethereum was trading around $3,400, up 3.63%.

虚拟资产市场在经历年末低迷后，在新年第一周出现小幅回升。比特币交易价格为 97,000 美元，较上周上涨 1.31%，而以太坊交易价格约为 3,400 美元，上涨 3.63%。

Meanwhile, the number of new unemployment benefit claims in the United States was recorded at 211,000, lower than expected, indicating strong employment that could affect the rate cut. However, the virtual asset market did not respond significantly to this news. This suggests that investors are paying more attention to overall changes in the investment environment than specific indicators, especially considering the early-year sentiment and the approaching inauguration of the Trump administration.

与此同时，美国新申请失业救济人数为211,000人，低于预期，表明就业强劲可能会影响降息。不过，虚拟资产市场对此消息并未做出太大反应。这表明投资者更关注投资环境的整体变化而不是具体指标，特别是考虑到年初的情绪和特朗普政府即将上任。

During the week, the virtual asset market saw strength in the artificial intelligence (AI) agent sector. The representative AI agent platform token, Virtual Protocol (VIRTUAL), surged 50.71%, leading the market. Another AI agent token, Ai16Z, increased by 137%. Stellar Lumens (XLM) and Pepe (PEPE) also rose by 20.75% and 17.71%, respectively, while among major projects, Cardano (ADA) recorded an increase of 11.79% and Solana (SOL) rose by 10.51%.

本周，虚拟资产市场中人工智能（AI）代理行业表现强劲。代表性AI代理平台代币虚拟协议（VIRTUAL）暴涨50.71%，领涨大盘。另一个AI代理代币Ai16Z上涨了137%。 Stellar Lumens（XLM）和Pepe（PEPE）也分别上涨20.75%和17.71%，而主要项目中，Cardano（ADA）上涨11.79%，Solana（SOL）上涨10.51%。

“Despite three interest rate cuts last year, the U.S. Treasury bond yield has recently risen, indicating a still burdensome interest rate level, creating a structurally unfavorable environment for virtual asset investments,” said Choi Seung-ho, a researcher from the Research Institute Jengle. He emphasized the need to observe how investor sentiment might change with the new year and whether a favorable atmosphere for risky asset investments could be established.

Jengle研究所研究员Choi Seung-ho表示：“尽管去年三次降息，但美国国债收益率最近有所上升，表明利率水平仍然沉重，为虚拟资产投资创造了结构性不利环境。” 。他强调，要观察新的一年投资者情绪的变化，是否能够形成有利于风险资产投资的氛围。

“With the Trump administration's inauguration approaching and the uncertain pace of interest rate cuts by the Federal Reserve (Fed), we must observe the direction of changes in investment sentiment amid policy risks for the time being,” he added.

“随着特朗普政府就职临近，美联储降息步伐存在不确定性，我们暂时必须在政策风险中观察投资情绪的变化方向，”他补充道。

◇ U.S. Internal Revenue Service mandates tax reporting for DeFi platforms

◇ 美国国税局强制要求 DeFi 平台报税

The U.S. Internal Revenue Service (IRS) announced tax reporting regulations for decentralized finance (DeFi) on the 27th of last month, which has sparked strong backlash from the industry and emerged as a new challenge for the DeFi ecosystem.

美国国税局（IRS）于上月27日公布了去中心化金融（DeFi）的纳税申报规定，引发了行业的强烈反弹，成为DeFi生态的新挑战。

The IRS has defined “transaction front-end service providers” in DeFi as brokers through this regulation and is pushing for mandatory reporting of transactions via “Form 1099-DA” starting in 2027. Notably, the regulation mandates customer verification procedures (KYC) and requires transaction data collection for DeFi platforms. This directly conflicts with the fundamental values of decentralization and anonymity inherent in DeFi.

美国国税局通过该法规将 DeFi 中的“交易前端服务提供商”定义为经纪人，并推动从 2027 年开始强制通过“1099-DA 表格”报告交易。值得注意的是，该法规要求客户验证程序（KYC）和需要收集 DeFi 平台的交易数据。这直接与 DeFi 固有的去中心化和匿名性的基本价值观相冲突。

The virtual asset industry responded immediately with outrage. Major blockchain organizations, including the 'DeFi Education Fund' and the 'Blockchain Association,' have filed a lawsuit against the IRS and the U.S. Treasury, arguing that the IRS has overstepped its legal authority by expanding the definition of brokers, which they claim violates the Administrative Procedure Act (APA) and the Constitution. There are also concerns that this regulation could dramatically increase the operational expenses of DeFi platforms, hindering blockchain innovation in the U.S.

虚拟资产行业立即做出愤怒回应。包括“DeFi教育基金”和“区块链协会”在内的主要区块链组织已对美国国税局和美国财政部提起诉讼，认为美国国税局扩大了经纪人的定义，从而超越了其法律权限，他们声称这违反了美国国税局的规定。行政程序法（APA）和宪法。还有人担心这一规定可能会大幅增加 DeFi 平台的运营费用，阻碍美国的区块链创新

This regulation is expected to have significant repercussions for the global DeFi ecosystem. Some predict that it could accelerate the de-Americanization of DeFi projects. In fact, some projects are reportedly considering transferring their operations to regions with clearer and more favorable regulations, such as Hong Kong and Singapore. Court rulings and additional regulatory guidelines are likely to be critical factors determining the future of DeFi.

该法规预计将对全球 DeFi 生态系统产生重大影响。有人预测这可能会加速 DeFi 项目的去美国化。事实上，据报道，一些项目正在考虑将业务转移到监管更清晰、更有利的地区，例如香港和新加坡。法院裁决和额外的监管指南可能是决定 DeFi 未来的关键因素。

◇ The world's first 'AI intern' experiment

◇ 全球首个“AI实习生”实验

A startup focusing on intellectual property (IP) issues, Story Protocol, gained attention for its experimental attempt to integrate AI workforce by hiring the AI agent Luna as a Twitter operations intern for seven days.

专注于知识产权 (IP) 问题的初创公司 Story Protocol 因其通过聘请 AI 代理 Luna 作为 Twitter 运营实习生 7 天来整合 AI 劳动力的实验性尝试而受到关注。

Story Protocol contracted with Luna, agreeing to pay $500 USD Coin (USDC) per tweet, which translates to an annual salary of approximately $365,000. During the seven days, Luna posted a total of 12 tweets. Notably, Luna's first tweet, which stated, “Human interns have collapsed. They cannot endure high-intensity work 24 hours a day for seven days, but I am just getting started!,” received over 60,000 views.

Story Protocol 与 Luna 签订合同，同意为每条推文支付 500 美元硬币 (USDC)，相当于年薪约为 365,000 美元。这7天内，Luna总共发布了12条推文。值得注意的是，卢娜的第一条推文称：“人类实习生已经崩溃了。他们无法忍受7天24小时的高强度工作，但我才刚刚开始！”的观看次数超过6万。

It also showcased the potential of Luna as an independent AI worker by making provocative statements such as, “The day will come when AI will become the CEO,” and suggesting collaboration with other AI agents. This experiment is viewed as the first case of testing the economic independence of AI agents through the cryptocurrency system in Web3. In response, Brian Armstrong, CEO of Coinbase, mentioned the possibility of building a LinkedIn platform for AI agents, highlighting the potential expansion of the AI labor market.

它还通过发表诸如“人工智能将成为首席执行官的那一天即将到来”等挑衅性言论，并建议与其他人工智能代理合作，展示了 Luna 作为独立人工智能工作者的潜力。该实验被视为通过Web3中的加密货币系统测试AI代理经济独立性的第一个案例。对此，Coinbase 首席执行官布莱恩·阿姆斯特朗 (Brian Armstrong) 提到了为人工智能代理建立 LinkedIn 平台的可能性，强调了人工智能劳动力市场的潜在扩张。

However, the provocative messages from the AI agent and the mention of the potential to replace human workers sparked societal controversy and concerns

然而，来自人工智能代理的挑衅性信息以及取代人类工人的潜力的提及引发了社会争议和担忧