最终法规将 DeFi 前端视为经纪人，要求披露数字资产销售的总收益。
美国国税局（IRS）发布数字资产交易报告新规
引言
近日，美国国税局（IRS）正式发布了关于数字资产交易报告的最终法规，该规定不仅扩大了现有的报告要求，还将去中心化交易所等前端平台纳入其中。这一举措标志着美国在加强数字资产税务监管方面迈出了重要一步。
新规内容
一、生效日期与报告要求
该规定将于2027年正式生效，要求经纪人披露加密货币和其他数字资产的销售总收入，以及交易中涉及的纳税人信息。这一要求旨在提高数字资产交易的透明度，便于税务部门监管和纳税人合规。
二、经纪商定义扩展
最终条例明确规定，“唯一被视为经纪商的DeFi参与者是交易前端服务提供商”。这意味着，那些为用户提供数字资产交易便利的前端平台，如去中心化交易所，将被视为经纪商，并需要履行相应的报告义务。
三、DeFi平台的特别规定
值得注意的是，本文件并不直接适用于所有分散金融（DeFi）应用及其分散程度，而是侧重于作为信息和税务披露来源的前端。如果DeFi平台参与促进数字资产的交换或销售（即使是通过智能合约），并对交易过程施加足够的控制或影响，就可能符合经纪人的定义，从而需要履行报告义务。
四、报告要求的适用范围
报告要求适用于为客户提供数字资产交易便利的前端平台，这些平台包括在撮合交易中履行中介职能的团体，无论该团体是否通过法律实体运作。这一规定确保了所有涉及数字资产交易的平台都在监管范围内。
IRS的立场与解释
IRS表示，该法规“仅仅是将DeFi与其他行业一样对待”，并声称这些规则40多年来一直适用于经纪人。他们强调，财政部和IRS不同意这些最终法规反映出对DeFi行业的偏见，也不同意这些法规会阻碍守法客户采用该技术。
影响与预期
据IRS估计，新规则将从2027年开始适用于数字资产销售，而经纪人需要从2026年开始收集和报告数字资产交易的必要数据。预计有650到875家DeFi经纪商将受到这些最终法规的影响。此外，IRS还估计新法规将影响多达260万纳税人。
IRS认为，DeFi经纪商根据第6045条进行信息报告将提高纳税人的合规水平，因为纳税人在没有托管经纪商的情况下进行数字资产交易获得的收入将对IRS和纳税人更加透明。这将有助于减少税务欺诈和逃税行为，维护税收公平和秩序。
结语
美国国税局此次发布的数字资产交易报告新规无疑将对数字资产行业产生深远影响。随着数字经济的不断发展，税务部门对数字资产的监管也将日益加强。对于行业从业者而言，及时了解和适应这些新规定是确保合规经营和稳健发展的关键所在。
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