参议院通过基础设施法案，制定全面的加密货币报告规则

美国参议院批准了一项基础设施法案，其中包含新的加密货币报告要求，旨在产生可观的收入。这些要求如果实施，将要求传输数字资产的企业提交税务信息报告，这可能会给加密货币交易所、支付提供商和其他行业参与者带来广泛的报告义务。该法案还将信息报告范围扩大到非销售交易和非自愿加密货币收入，并将数字资产视为某些报告目的的现金。

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

美国参议院通过基础设施法案，提出影响深远的加密货币报告要求

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.

华盛顿特区 - 美国参议院通过了一项全面的基础设施法案，其中包括对加密货币交易的大量新报告要求，此举预计将为联邦政府带来数十亿美元的额外税收收入。

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.

该法案的正式名称是《基础设施投资和就业法案》（IIJA），它要求参与数字资产转让的企业向美国国税局（IRS）提交详细的信息报告。这一要求类似于对证券经纪人施加的 1099 表格报告义务，旨在增强 IRS 跟踪加密货币交易并对其征税的能力。

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.

“负责提交这些报告的人”的定义故意很宽泛，涵盖任何提供促进数字资产转移服务的实体，包括加密货币交易所和支付服务提供商。此外，该法案可能被解释为要求报告所有数字资产交易，无论它们是否涉及美元等法定货币。

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.

该法案还将数字资产归类为《国内税收法》第 6050I 条规定的“现金”，这意味着在单笔交易中收到超过 10,000 美元数字资产的企业必须向 IRS 提交信息申报表。

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.

尽管参议院反对报告条款的广泛范围，但没有通过任何修正案来缩小其重点。因此，现在众议院有责任在该法案提交审议时决定是否保留、修改或放弃这些报告义务。

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.

基础设施法案还对违规处罚做出了规定，并允许国税局追踪数字资产转移，即使没有销售或交换，否则会触发报告要求。该修正案旨在解决加密货币持有者可能通过在不同账户或钱包之间转移资产来避免报告的担忧。

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.

拟议的变更将对 2023 年 1 月 1 日或之后购买的数字资产生效，并将适用于 2023 年 12 月 31 日之后到期的纳税申报表和信息报表。但是，鉴于该法案的不断发展性质，修订或修改可能仍会进行。在颁布为法律之前制定。

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.

参议院通过 IIJA 标志着朝着加强加密货币行业监管迈出了重要一步。虽然美国国税局此前发布了有关数字资产征税的指南，但这些新的报告要求代表了该机构在加密货币领域监控和执行税务合规性的权力的大幅扩大。

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.

该法案对加密货币行业的全面影响仍有待观察，但很明显，如果该法案以目前的形式颁布，参与数字资产交易的企业和个人将需要做好遵守这些新报告义务的准备。