#美国加密立法或将重启

Look, as soon as there's a little movement over there in the U.S., they can't wait to take action in the virtual currency sector and start releasing negative news. They have introduced a new regulation that anyone with a discerning eye can see is aimed at harvesting the 'chives' of virtual currency.
This new regulation covers several key points:
Firstly, regarding the obligation of brokers to report information, it requires brokers to submit detailed information reports to the IRS (Internal Revenue Service), specifically filling out Form 1099-B. There are quite a few nuances here; firstly, the total income from digital asset transactions must be reported, and every single income must be calculated clearly; secondly, key information about both parties involved in the transaction, such as identity and address, must also be accurately reported; furthermore, for each transaction, the asset's transfer price and basis (i.e., cost basis) must be recorded precisely, with no mistakes allowed.
Secondly, focusing on DeFi protocols, the regulation provides a clear definition of 'digital asset intermediaries' and lists the specific types of services that need to be reported. It is particularly important to note that if a non-custodial wallet provider participates in the transaction process and possesses transaction information, they are very likely to be recognized as a broker and must fulfill the reporting obligations as required.
Thirdly, the regulation also considers some special circumstances and provides exceptions for participants who do not meet the 'broker' requirements. For example, those who only perform verification tasks (validators) are only responsible for ensuring the authenticity of transactions and do not involve themselves in other transaction stages, so they do not fall under the 'broker' category; also, vendors that simply provide hardware or software for managing digital asset private keys, focusing solely on the security maintenance of private keys, are also excluded; additionally, other participants who do not directly engage in facilitating transactions and are unaware of transaction details are also not required to bear the broker's reporting obligations.
It is worth noting that the effective date of this regulation is 60 days after its publication in the Federal Register. A major highlight of this regulation is that it clarifies the three-tier model of DeFi technology stack, which consists of interface layer, application layer, and settlement layer, and it also proposes strict information reporting requirements for 'front-end services' that provide user interfaces or transaction entry points. It seems that virtual currency practitioners will have to be on high alert again.
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