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.

美国财政部和国税局已敲定新规定，要求加密货币平台从 2026 年开始向国税局报告用户交易。这一措施源于 2021 年通过的拜登政府的基础设施投资和就业法案。

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.

新法规旨在确保个人投资者和政府准确报告出售加密货币和其他数字资产的收益。在此之前，缺乏标准化的报告方法。从 2026 年开始，对于 2025 年进行的交易，加密货币平台将被要求签发标准 1099 表格，类似于银行和传统经纪公司使用的表格。这项新要求旨在简化加密货币用户的纳税申报。

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

美国国税局强调，这些规定也是为了打击逃税行为。美国国税局局长丹尼·韦费尔 (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."

“我们需要确保数字资产不被用来隐藏应税收入，这些最终法规将改善对数字资产高风险领域违规行为的检测。”

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，新规定仅适用于拥有客户资产的托管平台，例如 Coinbase 和 Binance。不持有资产的去中心化平台将不受这些规则的约束。经过加密货币行业的大力游说努力后获得了这一豁免。该行业的游说团体区块链协会赞扬了这种排除，并将其描述为“证明了我们行业和社区令人难以置信的强大声音”。

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.

这些法规是美国国税局为提高加密货币市场透明度和问责制而做出的更广泛努力的一部分。通过要求平台提供准确的报告，美国国税局将改善对数字资产市场的监管，从而有可能减少富裕投资者的逃税情况。引入 1099-DA 表格的目的是使加密货币用户的纳税申报更加简单，为他们提供遵守税法所需的文件。

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.

虽然加密货币交易的收益始终需要纳税，但美国财政部和国税局的新规定旨在强制执行准确的报告并简化用户的纳税流程。这一举措反映了在快速增长的数字资产市场中朝着加强税收合规性和减少逃税行为迈出的重要一步。

Crypto Tax Reporting in Other Countries

其他国家的加密货币税务报告

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.

在其他国家，例如附近的加拿大，加密货币交易所遵守严格的报告要求，以确保遵守税法。加拿大税务局 (CRA) 要求交易所保留所有交易的详细记录，包括每笔交易时的日期、金额和加元价值。这些信息使个人能够准确报告他们的加密货币收入或资本收益。

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.

同样，在欧盟（EU），交易所也受到严格的报告标准的约束。他们必须提供详细的交易记录，以确保用户能够遵守国家纳税义务。每个欧盟成员国都有具体的规定，但一般要求是交易所报告所有加密货币交易，这有助于计算适当的资本利得税。欧盟正在努力制定更统一的法规，以标准化各成员国的报告要求，旨在提高加密货币税收的透明度和一致性。