The US Treasury Department and the IRS have finalized new regulations requiring cryptocurrency platforms to report users' transactions to the IRS starting in 2026. This measure stems from the Biden Administration's Infrastructure Investment and Jobs Act, which was passed in 2021.

美國財政部和國稅局已敲定新規定，要求加密貨幣平台從 2026 年開始向國稅局報告用戶交易。

The new regulations aim to ensure accurate reporting of gains from selling cryptocurrency and other digital assets by both individual investors and the government. Prior to this, there was a lack of standardized reporting methods. Beginning in 2026, for transactions conducted in 2025, cryptocurrency platforms will be required to issue a standard 1099 form, similar to those used by banks and traditional brokerages. This new requirement aims to simplify tax filing for cryptocurrency users.

新法規旨在確保個人投資者和政府準確報告出售加密貨幣和其他數位資產的收益。在此之前，缺乏標準化的報告方法。從 2026 年開始，對於 2025 年進行的交易，加密貨幣平台將被要求簽發標準 1099 表格，類似於銀行和傳統經紀公司使用的表格。這項新要求旨在簡化加密貨幣用戶的報稅。

The IRS emphasizes that these regulations are also intended to combat tax evasion. According to IRS Commissioner Danny Werfel:

美國國稅局強調，這些規定也是為了打擊逃稅行為。美國國稅局局長丹尼·韋費爾 (Danny Werfel) 表示：

"We need to make sure digital assets are not used to hide taxable income, and these final regulations will improve detection of noncompliance in the high-risk space of digital assets."

“我們需要確保數位資產不會被用來隱藏應稅收入，這些最終法規將改善對數位資產高風險領域違規行為的檢測。”

It's important to note that the new regulations apply only to custodial platforms, such as Coinbase and Binance, which have possession of customer assets. Decentralized platforms that do not hold assets will be exempt from these rules. This exemption was granted after significant lobbying efforts from the crypto industry. The Blockchain Association, a lobbying group for the industry, praised this exclusion, describing it as "a testament to the incredibly powerful voice of our industry and community."

值得注意的是，新規定僅適用於擁有客戶資產的託管平台，例如 Coinbase 和 Binance。不持有資產的去中心化平台將不受這些規則的約束。經過加密貨幣行業的大力遊說努力後獲得了這項豁免。該行業的遊說團體區塊鏈協會讚揚了這種排除，並將其描述為「證明了我們行業和社區令人難以置信的強大聲音」。

These regulations are part of a broader effort by the IRS to increase transparency and accountability in the cryptocurrency market. By mandating accurate reporting from platforms, the IRS will have improved oversight of the digital asset market, potentially reducing instances of tax evasion by wealthy investors. The introduction of the 1099-DA form is intended to make tax filing more straightforward for cryptocurrency users, providing them with the necessary documentation to comply with tax laws.

這些法規是美國國稅局為提高加密貨幣市場透明度和問責製而做出的更廣泛努力的一部分。透過要求平台提供準確的報告，美國國稅局將改善對數位資產市場的監管，從而有可能減少富裕投資者的逃稅情況。引入 1099-DA 表格的目的是使加密貨幣用戶的納稅申報更加簡單，為他們提供遵守稅法所需的文件。

While gains from cryptocurrency transactions have always been taxable, the new regulations by the US Treasury and IRS aim to enforce accurate reporting and simplify the tax process for users. This initiative reflects a significant step toward enhancing tax compliance and reducing evasion in the rapidly growing digital asset market.

雖然加密貨幣交易的收益始終需要納稅，但美國財政部和國稅局的新規定旨在強制執行準確的報告並簡化用戶的納稅流程。這項舉措反映了在快速成長的數位資產市場中朝著加強稅收合規性和減少逃稅行為邁出的重要一步。

Crypto Tax Reporting in Other Countries

其他國家的加密貨幣稅務報告

In other countries, such as nearby Canada, cryptocurrency exchanges adhere to strict reporting requirements to ensure compliance with tax laws. The Canada Revenue Agency (CRA) mandates that exchanges keep detailed records of all transactions, including the dates, amounts, and values in Canadian dollars at the time of each transaction. This information enables individuals to accurately report their crypto income or capital gains.

在其他國家，例如附近的加拿大，加密貨幣交易所遵守嚴格的報告要求，以確保遵守稅法。加拿大稅務局 (CRA) 要求交易所保留所有交易的詳細記錄，包括每筆交易時的日期、金額和加幣價值。這些資訊使個人能夠準確報告他們的加密貨幣收入或資本利得。

Similarly, in the European Union (EU), exchanges are also subject to rigorous reporting standards. They must provide detailed transaction records to ensure that users can comply with national tax obligations. Each EU member state has specific regulations, but the general requirement is that exchanges report all crypto transactions, which assists in calculating the appropriate capital gains tax. The EU is working towards more unified regulations to standardize these reporting requirements across member states, aiming for greater transparency and consistency in crypto taxation.

同樣，在歐盟（EU），交易所也受到嚴格的報告標準的約束。他們必須提供詳細的交易記錄，以確保用戶能夠遵守國家納稅義務。每個歐盟成員國都有具體的規定，但一般要求是交易所報告所有加密貨幣交易，這有助於計算適當的資本利得稅。歐盟正在努力製定更統一的法規，以標準化各成員國的報告要求，旨在提高加密貨幣稅收的透明度和一致性。