參議院通過基礎設施法案，制定全面的加密貨幣報告規則

美國參議院批准了一項基礎設施法案，其中包含新的加密貨幣報告要求，旨在產生可觀的收入。這些要求如果實施，將要求傳輸數位資產的企業提交稅務資訊報告，這可能會為加密貨幣交易所、支付提供者和其他行業參與者帶來廣泛的報告義務。該法案還將資訊報告範圍擴大到非銷售交易和非自願加密貨幣收入，並將數位資產視為某些報告目的的現金。

U.S. Senate Passes Infrastructure Bill with Far-Reaching Cryptocurrency Reporting Requirements

美國參議院通過基礎建設法案，提出影響深遠的加密貨幣報告要求

Washington, D.C. - The United States Senate has passed a comprehensive infrastructure bill that includes substantial new reporting requirements for cryptocurrency transactions, in a move that is expected to generate billions of dollars in additional tax revenue for the federal government.

華盛頓特區 - 美國參議院通過了一項全面的基礎設施法案，其中包括對加密貨幣交易的大量新報告要求，此舉預計將為聯邦政府帶來數十億美元的額外稅收收入。

The Infrastructure Investment and Jobs Act (IIJA), as the bill is formally known, mandates that businesses involved in digital asset transfers file detailed information reports to the Internal Revenue Service (IRS). This requirement is similar to the Form 1099 reporting obligations imposed on securities brokers and is intended to enhance the IRS's ability to track and tax cryptocurrency transactions.

該法案的正式名稱是《基礎設施投資和就業法案》（IIJA），它要求參與數位資產轉讓的企業向美國國稅局（IRS）提交詳細的資訊報告。這項要求類似於對證券經紀人施加的 1099 表格報告義務，旨在增強 IRS 追蹤加密貨幣交易並對其徵稅的能力。

The definition of a "person responsible for filing" these reports is deliberately broad, encompassing any entity that provides services facilitating digital asset transfers, including cryptocurrency exchanges and payment service providers. Furthermore, the bill could potentially be interpreted to require reporting on all exchanges of digital assets, regardless of whether they involve fiat currency such as the U.S. dollar.

「負責提交這些報告的人」的定義故意很寬泛，涵蓋任何提供促進數位資產轉移服務的實體，包括加密貨幣交易所和支付服務提供者。此外，該法案可能被解釋為要求報告所有數位資產交易，無論它們是否涉及美元等法定貨幣。

The bill also classifies digital assets as "cash" for the purposes of Section 6050I of the Internal Revenue Code, meaning that businesses receiving more than $10,000 in digital assets in a single transaction must file an information return with the IRS.

該法案還將數位資產歸類為《國內稅收法》第 6050I 條規定的“現金”，這意味著在單筆交易中收到超過 10,000 美元數位資產的企業必須向 IRS 提交資訊申報表。

Despite opposition in the Senate to the wide-ranging scope of the reporting provisions, no amendments were adopted to narrow their focus. Therefore, the onus is now on the House of Representatives to decide whether to retain, amend, or discard these reporting obligations when the bill comes up for consideration.

儘管參議院反對報告條款的廣泛範圍，但沒有通過任何修正案來縮小其重點。因此，現在眾議院有責任在該法案提交審議時決定是否保留、修改或放棄這些報告義務。

The infrastructure bill also makes provisions for non-compliance penalties and allows the IRS to trace digital asset transfers even when there is no sale or exchange that would otherwise trigger a reporting requirement. This amendment is intended to address concerns that cryptocurrency holders could avoid reporting by transferring assets between different accounts or wallets.

基礎設施法案還對違規處罰做出了規定，並允許國稅局追蹤數位資產轉移，即使沒有銷售或交換，否則會觸發報告要求。該修正案旨在解決加密貨幣持有者可能透過在不同帳戶或錢包之間轉移資產來避免報告的擔憂。

The proposed changes would take effect for digital assets acquired on or after January 1, 2023, and would apply to tax returns and information statements due after December 31, 2023. However, given the evolving nature of the bill, amendments or modifications may still be made before it is enacted into law.

擬議的變更將對2023 年1 月1 日或之後購買的數位資產生效，並將適用於2023 年12 月31 日之後到期的納稅申報表和資訊報表。但是，鑑於該法案的不斷發展性質，修訂或修改可能仍會進行。在頒布為法律之前製定。

The Senate's passage of the IIJA marks a significant step towards increased regulation of the cryptocurrency industry. While the IRS has previously issued guidance on the taxation of digital assets, these new reporting requirements represent a substantial expansion of the agency's authority to monitor and enforce tax compliance in the cryptocurrency space.

參議院通過 IIJA 標誌著朝著加強加密貨幣行業監管邁出了重要一步。雖然美國國稅局先前發布了有關數位資產徵稅的指南，但這些新的報告要求代表了該機構在加密貨幣領域監控和執行稅務合規性的權力的大幅擴大。

The full impact of the bill on the cryptocurrency industry remains to be seen, but it is clear that businesses and individuals involved in digital asset transactions will need to be prepared to comply with these new reporting obligations if the bill is enacted in its current form.

該法案對加密貨幣行業的全面影響仍有待觀察，但很明顯，如果該法案以目前的形式頒布，參與數位資產交易的企業和個人將需要做好遵守這些新報告義務的準備。