排行榜 统计
  • 文章总数:307 篇
  • 评论总数:699 条
  • 分类总数:14 个
  • 最后更新:5月9日

美国国税局发布数字资产报告新规则,明确经纪人前端角色

本文阅读 5 分钟
首页 快讯,行情,法规政策 正文

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。

64126-q7m6jsdjf4g.png

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。

07747-aynaufordw7.png

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。

本文来自投稿,不代表本站立场,如若转载,请注明出处:
-- 展开阅读全文 --
比特币 ETF 创纪录流出数小时后,比特币价格暴涨至 99.5K 美元
« 上一篇 12-23
ETH/BTC汇率多头James Fickel结束做多,总亏损约6884万美元
下一篇 » 12-28

发表评论

V注册会员 L评论等级
R1 条回复
  1. Amy :
    2025-05-21     MacOS /    Chrome

    Howdy! Do you know if they make any plugins to help with Search Engine Optimization? I'm trying to get my blog
    to rank for some targeted keywords but I'm not seeing very good results.
    If you know of any please share. Many thanks!
    casino en ligne
    I am sure this post has touched all the internet visitors, its really really pleasant
    article on building up new webpage.
    meilleur casino en ligne
    Excellent website. A lot of helpful information here.

    I am sending it to a few pals ans also sharing
    in delicious. And certainly, thank you for your effort!
    casino en ligne France
    Hello to every one, the contents present at this web site are in fact amazing for people experience, well, keep up the nice work
    fellows.
    casino en ligne
    Hello, of course this paragraph is really fastidious and I have learned lot of things from it on the topic of blogging.
    thanks.
    casino en ligne
    Currently it appears like Movable Type is the top
    blogging platform available right now. (from what I've read) Is that
    what you're using on your blog?
    meilleur casino en ligne
    Its like you read my thoughts! You appear to know
    so much approximately this, like you wrote the book in it or something.

    I think that you simply could do with some percent to drive the message house a bit,
    however instead of that, this is great blog. A
    fantastic read. I'll certainly be back.
    casino en ligne
    I truly love your website.. Pleasant colors & theme.
    Did you build this amazing site yourself?

    Please reply back as I'm planning to create my own personal website and would
    like to know where you got this from or what the theme is called.
    Thanks!
    casino en ligne France
    I have been browsing online more than three hours today,
    yet I never found any interesting article like yours.
    It is pretty worth enough for me. In my view, if all web owners
    and bloggers made good content as you did, the internet will be much more useful than ever before.

    casino en ligne
    This design is spectacular! You most certainly know how to keep a reader
    entertained. Between your wit and your videos, I was almost moved to start my own blog (well, almost...HaHa!)
    Excellent job. I really enjoyed what you had to say,
    and more than that, how you presented it. Too cool!

    casino en ligne

没有更多评论了

作者信息

04ecdc38-5ad1-421f-aff3-3c994347a4a4-6cf7abd47aee014dc123a1d26426a7c4.jpg

动态快讯

    请配置好页面缩略名选项

热门文章

最多点赞

标签TAG

热评文章

最近回复

DavidDog
昨天 17:04

Disney made a smart choice’
Despite the comparisons, Abu Dhabi isn’t positioning itself as a direct rival to Orlando — it’s aiming to be something more. The emirate sees its theme parks as part of a bigger portfolio of attractions, alongside cultural landmarks, luxury hotels, pristine beaches, and desert adventures.
[url=http://trips45.cc]trip scan[/url]
A 15-minute drive from Yas Island, Saadiyat Island is home to the Louvre Abu Dhabi, a franchised outpost of the famous Paris art museum, which welcomed 1.4 million visitors last year, 84% from abroad. The Guggenheim Abu Dhabi and Zayed National Museum are both under construction, adding to a cultural district that will be one of the region’s most concentrated hubs of art and heritage.

“Abu Dhabi’s unique appeal lies in the diversity of our tourism offering,” Al Geziry added. “For thrill-seekers, we have record-breaking roller coasters and dune bashing in the desert. For culture lovers, historic sites like Al Ain Oasis and institutions like the Saadiyat museums. And for luxury travelers, world-class dining, private island resorts, and high-end shopping.

“Where else can you start your day under the Louvre’s iconic rain-of-light dome and end it in the immersive, story-driven worlds of Warner Bros. World or Ferrari World?”
http://trips45.cc
tripskan
Still, not everyone is convinced that Disney’s expansion into the Middle East is a sure bet.

“The region has seen its share of false starts,” says Dennis Speigel, founder of the International Theme Park Services consultancy, comparing it to neighboring Dubai’s patchy record with theme park expansion ambitions in the mid-2010s. “Several of them struggled for profitability in their first decade.”

Related article
Saadiyat Cultural District in Abu Dhabi is set to become one of the world’s preeminent arts and culture hubs, with one of the highest concentrations of cultural institutions globally. But the area isn’t just for art connoisseurs. Explore what to do in the new district, from iconic museums to luxurious beach days to decadent dining options.
You can walk between the Louvre and the Guggenheim in this new art district

Spiegel believes Abu Dhabi is different. “Disney made a smart choice. The infrastructure, safety, and existing leisure developments create an ideal entry point,” he told CNN earlier this year. “It’s a much more controlled and calculated move.”

Under its Tourism Strategy 2030, Abu Dhabi aims to grow annual visitors from 24 million in 2023 to more than 39 million by the end of the decade. With Disneyland as a centerpiece, those targets may well be surpassed. The city’s population has already grown from 2.7 million in 2014 to more than 4.1 million today, a reflection of its rising profile as a regional hub.

Yas Island alone has been transformed in the space of a decade from a largely undeveloped stretch of sand to a self-contained resort destination, complete with golf courses, marinas, a mall, more than 160 restaurants, and a cluster of high-end hotels.

Orlando’s head start remains formidable — it still offers multiple Disney and Universal parks, has decades of brand loyalty, and an infrastructure built to handle tens of millions of tourists annually.

But Abu Dhabi is catching up fast. Its combination of frictionless travel, year-round comfort, cutting-edge attractions, and a cultural scene that adds depth to the experience gives Abu Dhabi its own unique selling point, potentially offering a model for the next generation of theme park capital.

WEEX 唯客

KeithFub
昨天 12:24

Disney made a smart choice’
Despite the comparisons, Abu Dhabi isn’t positioning itself as a direct rival to Orlando — it’s aiming to be something more. The emirate sees its theme parks as part of a bigger portfolio of attractions, alongside cultural landmarks, luxury hotels, pristine beaches, and desert adventures.
[url=http://trips45.cc]трипскан вход[/url]
A 15-minute drive from Yas Island, Saadiyat Island is home to the Louvre Abu Dhabi, a franchised outpost of the famous Paris art museum, which welcomed 1.4 million visitors last year, 84% from abroad. The Guggenheim Abu Dhabi and Zayed National Museum are both under construction, adding to a cultural district that will be one of the region’s most concentrated hubs of art and heritage.

“Abu Dhabi’s unique appeal lies in the diversity of our tourism offering,” Al Geziry added. “For thrill-seekers, we have record-breaking roller coasters and dune bashing in the desert. For culture lovers, historic sites like Al Ain Oasis and institutions like the Saadiyat museums. And for luxury travelers, world-class dining, private island resorts, and high-end shopping.

“Where else can you start your day under the Louvre’s iconic rain-of-light dome and end it in the immersive, story-driven worlds of Warner Bros. World or Ferrari World?”
http://trips45.cc
tripscan
Still, not everyone is convinced that Disney’s expansion into the Middle East is a sure bet.

“The region has seen its share of false starts,” says Dennis Speigel, founder of the International Theme Park Services consultancy, comparing it to neighboring Dubai’s patchy record with theme park expansion ambitions in the mid-2010s. “Several of them struggled for profitability in their first decade.”

Related article
Saadiyat Cultural District in Abu Dhabi is set to become one of the world’s preeminent arts and culture hubs, with one of the highest concentrations of cultural institutions globally. But the area isn’t just for art connoisseurs. Explore what to do in the new district, from iconic museums to luxurious beach days to decadent dining options.
You can walk between the Louvre and the Guggenheim in this new art district

Spiegel believes Abu Dhabi is different. “Disney made a smart choice. The infrastructure, safety, and existing leisure developments create an ideal entry point,” he told CNN earlier this year. “It’s a much more controlled and calculated move.”

Under its Tourism Strategy 2030, Abu Dhabi aims to grow annual visitors from 24 million in 2023 to more than 39 million by the end of the decade. With Disneyland as a centerpiece, those targets may well be surpassed. The city’s population has already grown from 2.7 million in 2014 to more than 4.1 million today, a reflection of its rising profile as a regional hub.

Yas Island alone has been transformed in the space of a decade from a largely undeveloped stretch of sand to a self-contained resort destination, complete with golf courses, marinas, a mall, more than 160 restaurants, and a cluster of high-end hotels.

Orlando’s head start remains formidable — it still offers multiple Disney and Universal parks, has decades of brand loyalty, and an infrastructure built to handle tens of millions of tourists annually.

But Abu Dhabi is catching up fast. Its combination of frictionless travel, year-round comfort, cutting-edge attractions, and a cultural scene that adds depth to the experience gives Abu Dhabi its own unique selling point, potentially offering a model for the next generation of theme park capital.

WEEX 唯客