Coinbase File Amicus摘要在Harper訴IRS案中支持與IRS訪問其數據的訪問權限的納稅人

總部位於美國的加密貨幣交易所Coinbase已向該國最高法院提交了一份法庭之友摘要，以支持與國稅局（IRS）作戰的納稅人

The U.S. Congress is planning to introduce legislation that would impose new requirements on cryptocurrency brokers to report on the income of their customers to the Internal Revenue Service (IRS), according to a report by The Block.

根據該國的一份報告，美國國會計劃介紹立法，該立法將對加密貨幣經紀人強加新要求，以報告其客戶收入向國稅局（IRS）報告。

The legislation, which is still in the early stages of development, would build on the existing reporting requirements for cryptocurrency exchanges, which are already required to report on transactions over $10,000 to the government. However, the new legislation would go further, requiring brokers to report on the net income of their customers, similar to the way that banks and other financial institutions report on the interest income of their customers.

該立法仍處於開發的早期階段，將基於對加密貨幣交易所的現有報告要求，這已經需要向政府報告超過10,000美元的交易。但是，新立法將進一步發展，要求經紀人報告其客戶的淨收入，類似於銀行和其他金融機構報告其客戶的利息收入的方式。

The move comes as the IRS is struggling to keep pace with the rapid growth of the cryptocurrency industry. According to the agency’s own estimates, less than half of taxpayers who have cryptocurrency income are reporting it to the IRS. This is despite the fact that cryptocurrency gains are subject to capital gains tax rates, which can be substantial.

此舉是因為美國國稅局（IRS）努力與加密貨幣行業的快速增長保持同步。根據該機構自己的估計，只有不到一半的具有加密貨幣收入的納稅人將其報告給IRS。儘管這一事實是加密貨幣收益受資本利得稅率的約束，這可能是可觀的。

The Block’s report did not name the lawmakers involved in drafting the legislation or the specific House and Senate bills that it would be folded into.

該街區的報告沒有命名參與起草立法的立法者，或者將其折疊成的特定眾議院和參議院法案命名。

According to the report, the House Ways and Means Committee and the Senate Finance Committee are both considering new legislation to expand the reporting requirements on digital asset platforms. The legislation would also likely include provisions to provide taxpayers with more guidance on how to comply with the new rules.

根據該報告，眾議院的方式委員會和參議院財政委員會都在考慮新立法，以擴大數字資產平台的報告要求。該立法還可能包括為納稅人提供有關如何遵守新規則的更多指導的規定。

The move to expand the reporting requirements on cryptocurrency brokers is likely to be controversial. Some industry groups have argued that the existing reporting requirements are already a significant burden on exchanges and could lead to increased compliance errors. They also worry that the new legislation could subject a broad swathe of Web3 services to reporting obligations.

擴大加密貨幣經紀人報告要求的舉動可能引起爭議。一些行業團體認為，現有的報告要求已經對交流負擔很大，並且可能導致合規性錯誤。他們還擔心新立法可能會履行大量的Web3服務。

However, supporters of the new legislation argue that it is necessary to ensure that taxpayers are paying their fair share of taxes. They also note that the new legislation would build on the existing reporting requirements that are already in place for other financial institutions.

但是，新立法的支持者認為，有必要確保納稅人繳納公平稅。他們還指出，新立法將建立在其他金融機構已經達到的現有報告要求的基礎上。

The legislation is still in the early stages of development and it is unclear what the final form of the legislation will be or when it might be introduced. However, the Block’s report indicates that there is a growing interest in expanding the reporting requirements on cryptocurrency brokers in order to improve tax compliance in the industry.

該立法仍處於發展的早期階段，目前尚不清楚立法的最終形式是什麼或何時引入。但是，該塊的報告表明，對於擴大對加密貨幣經紀人的報告要求，以提高行業的稅收合規性越來越興趣。