中国(华夏)纳税人协会联盟
Chinese Taxpayers Association

来自美国税制改革组织的信息资料    加密货币的征税困境

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来源:来自美国税制改革组织的信息资料

来自美国税制改革组织的信息资料


加密货币的征税困境

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The fight over the cryptocurrency tax reporting provision in thebipartisan infrastructure bill just got a lot more interesting.


关于两党基础设施建设法案中加密货币纳税申报条款的争议变得愈发有趣。

As currently drafted, the infrastructure bill would jeopardizethe cryptocurrency and blockchain industry’s future in the United States.


正在起草的基础设施建设法案将不利于加密货币和区块链行业在美国的发展。

The provision titled “Enhancement of Information Reporting for Brokersand Digital Assets” would likely lead to a host of unintended consequences, notonly for the technology’s ability to operate in the United States but also forthe privacy rights of all Americans. The last thing the United Statesgovernment needs to do is regulate the cryptocurrency market to the point wherethe industry leaves the country entirely.


这项条款题为“加强经纪人和数字资产的信息报告”,可能会对区块链技术在美国的运营能力和所有美国人的隐私权,造成一系列意想不到的后果。美国政府无需过度监管加密货币市场,这会导致该行业完全撤离美国市场。

The cryptocurrency language in the bill was hastily throwntogether in an act of desperation to pay for its large expenditures. TheCongressional Budget Office’s announcement that the bipartisan bill wouldincrease the federal deficit by $256 billion over 10 years underscores thelawmakers’ desire to shore up additional revenue, much to the dismay of thecryptocurrency ecosystem.


该法案中的加密货币条款实属政府匆忙之下的无奈之举,他们希望以此收入支付其庞大的开支。根据国会预算办公室的公告,两党法案将于未来10年内增加2560亿美元的联邦赤字,这突显了立法者对增加额外收入的渴望,却造成加密货币生态系统信心不振。

The Joint Committee on Taxation estimated that the language in the bill would raise approximately $28billion in revenue. This is curious since cryptocurrencybrokers already report to IRS, so it’s hard to see where JCT is deriving thesenew numbers from.

据税务联合委员会(Joint Committee on Taxation)预测,该法案中的相关条款将为政府增收约280亿美元。不过奇怪的是,因为加密货币经纪人已向国税局(IRS)申报纳税,所以很难理解联合委员会是从何处推导出上述增收数据的。

On the other hand, the PortmanWarner Amendment excludesproofofwork mining and blockchain validators. However, the amendment makes nomention of software developers, node operators, and aggregators thus requiringthem to report to the IRS. Interestingly,singling out proofofwork only exempts one technology and does not allowblockchain technology to continue to innovate in the US. These technologies arechanging, and the newer proof-of-stake technology is more energy efficient butwould not be exempt in the Warner-Portman amendment. It's surprising that theWhite House and Democrats would put these kinds of limitations on the abilityof technologies to become more energy efficient


另一方面,波特曼-华纳(Portman-Warner)修正案排除了工作量证明挖矿和区块链验证者。不过,该修正案并未提及软件开发商、节点运营商和聚合者需要向国税局报税。有趣的是,修正案排除工作量证明,这仅豁免了单项技术,并未允许区块链技术在美国继续创新。这些技术正在改进中,最新的权益证明技术更加节能,却无法在华纳·波特曼修正案中得到豁免。白宫和民主党人竟然对助力节能的技术能力加以限制,真是匪夷所思。

The White House has signaled their support for Portman-Warner inan effort to maximize revenue and crack down on digital asset tax avoidance.Unfortunately, this is par for the course for an administration that isobsessed with regulating digital assets all in the name of “investorprotection”.


目前,白宫已表态支持波特曼-华纳修正案,以实现收入最大化,打击数字资产避税行为。遗憾的是,对于一个执着于以“保护投资者”的名义监管数字资产的政府来说,这也是意料之中的事情。

来源:https://www.atr.org/senate-fails-adopt-compromise-cryptocurrency-amendment