國稅局如何定義加密貨幣經紀人？

該定義可確保只有真正“知道”交易詳細信息的人才需要表格1099-DA報告要求。

The U.S. Internal Revenue Service (IRS) has defined the term "broker" for purposes of crypto reporting to include any person or entity who regularly provides services to carry out a digital asset transfer.

美國國稅局（IRS）為加密報告的目的定義了“經紀人”一詞，包括任何經常提供服務以進行數字資產轉移的人或實體。

This definition will ensure that only those who are truly in "a position to know" the transaction details are subject to reporting on Form 1099-DA.

該定義將確保只有那些真正處於“了解”交易詳細信息的人才受到表格1099-DA的報告。

These new rules, which are being reported by the Donut cryptocurrency tax platform, builds on prior rulemaking (T.D. 10000) from July 2024 and sees the IRS focusing on extending broker reporting obligations to decentralized finance (DeFi), which involves digital asset transactions without a traditional intermediary. T.D. 10021 introduces the term "digital asset middleman," which the IRS previously delayed due to its complexity and controversy.

這些新規則由Donut Cryptocurrency稅收平台報告，它建立在2024年7月的先前規則制定（TD 10000）的基礎上，並看到IRS專注於擴大經紀人報告對分散融資（DEFI）的義務，該義務涉及沒有傳統中介機構的數字資產交易。 TD 10021介紹了“數字資產中間人”一詞，IRS由於其複雜性和爭議而先前推遲了。

The broker reporting mandate comes from the 2021 Infrastructure Investment and Jobs Act, also known as the Bipartisan Infrastructure Law, which saw existing broker reporting obligations under Sections 6045 and 6045A extended to include digital assets. The provision is being reported to raise nearly $28 billion in revenue over a decade.

經紀人報告的授權來自2021年的基礎設施投資和就業法案，也稱為兩黨基礎設施​​法，該法案看到了現有的經紀人報告第6045和6045A條所規定的義務，以包括數字資產。據報導，該規定將在十年內籌集近280億美元的收入。

It was also recently announced that the IRS will be accepting payments in cryptocurrency this year.

最近還宣布，美國國稅局今年將接受加密貨幣的付款。

According to the IRS, entities classified as brokers include:

根據美國國稅局的說法，被歸類為經紀人的實體包括：

* Those who accept digital assets from a seller in exchange for fiat currency or another digital asset, and deliver the digital asset to the buyer.

*那些接受賣方數字資產以換取法定貨幣或其他數字資產的人，並將數字資產交付給買方。

* Those who accept digital assets from a buyer in exchange for fiat currency or another digital asset, and credit the seller’s account.

*那些接受買方數字資產以換取法定貨幣或其他數字資產的人，並歸功於賣方的帳戶。

* Platforms that facilitate digital asset transactions between users, such as exchanges.

*促進用戶之間數字資產交易的平台，例如交流。

* Digital asset custodians who hold digital assets on behalf of users.

*代表用戶持有數字資產的數字資產保管人。

Those who provide "unhosted" wallets, where users retain complete control over their private keys, are generally exempt unless they function in a manner similar to an exchange.

那些提供“未遺產”錢包（用戶保留對其私鑰完全控制的錢包的人，除非它們以類似於交換的方式運行的方式。

The definition of a digital asset broker has been a subject of much debate since the enactment of the Infrastructure Investment and Jobs Act in November 2021.

自2021年11月《基礎設施投資和就業法》制定以來，數字資產經紀人的定義一直是辯論的主題。

The broad scope of the term, which includes anyone who performs services "in anticipation of" a digital asset transfer, has raised concerns among industry stakeholders about the administrative burden and potential for errors in reporting.

該術語的廣泛範圍包括“預期”數字資產轉讓，其中包括行業利益相關者對報告的行政負擔和報告錯誤的潛力，這引起了人們的關注。