Coinbase File Amicus摘要在Harper诉IRS案中支持与IRS访问其数据的访问权限的纳税人

总部位于美国的加密货币交易所Coinbase已向该国最高法院提交了一份法庭之友摘要，以支持与国税局（IRS）作战的纳税人

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.

根据该国的一份报告，美国国会计划介绍立法，该立法将对加密货币经纪人强加新要求，以报告其客户收入向国税局（IRS）报告。

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.

该立法仍处于开发的早期阶段，将基于对加密货币交易所的现有报告要求，这已经需要向政府报告超过10,000美元的交易。但是，新立法将进一步发展，要求经纪人报告其客户的净收入，类似于银行和其他金融机构报告其客户的利息收入的方式。

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.

此举是因为美国国税局（IRS）努力与加密货币行业的快速增长保持同步。根据该机构自己的估计，只有不到一半的具有加密货币收入的纳税人将其报告给IRS。尽管这一事实是加密货币收益受资本利得税率的约束，这可能是可观的。

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.

该街区的报告没有命名参与起草立法的立法者，或者将其折叠成的特定众议院和参议院法案命名。

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.

根据该报告，众议院的方式委员会和参议院财政委员会都在考虑新立法，以扩大数字资产平台的报告要求。该立法还可能包括为纳税人提供有关如何遵守新规则的更多指导的规定。

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.

扩大加密货币经纪人报告要求的举动可能引起争议。一些行业团体认为，现有的报告要求已经对交流负担很大，并且可能导致合规性错误。他们还担心新立法可能会履行大量的Web3服务。

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，新立法的支持者认为，有必要确保纳税人缴纳公平税。他们还指出，新立法将建立在其他金融机构已经达到的现有报告要求的基础上。

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.

该立法仍处于发展的早期阶段，目前尚不清楚立法的最终形式是什么或何时引入。但是，该块的报告表明，对于扩大对加密货币经纪人的报告要求，以提高行业的税收合规性越来越兴趣。