应对美国IIJA申报新规（一）：新规报告义务和潜在后果分析

The Infrastructure Investment and Employment Act, signed into law on October, includes two provisions that affect American taxpayers to report transactions involving digital assets, including cryptocurrency. The first provision expands the information reporting requirements, including the transfer of digital assets. The second provision adds digital assets to the current rules, requiring enterprises to report cash payments exceeding US dollars. Both provisions apply to returns that need to be submitted after October, and the law came into effect on October. The main contents of the table are two provisions. Article 1 of the table has revised the domestic income code, that is, some digital asset transfers must be reported on the table. This reporting scope applies to brokers or anyone who is responsible for providing any services to realize digital asset transfers on behalf of others on a regular basis. Previously, cryptocurrency exchange miners and software developers, such as the founders of software and hardware wallets, did not need to issue forms. It is worth noting that before the adoption, an official of the US Treasury Department informally stated that the Ministry of Finance would not target non-. Brokers such as miners and some software and hardware developers impose this reporting requirement, but the revised terms show that even non-brokers will be required to provide forms to customers and the IRS if they are included in the scope of providing any services to realize digital asset transfer on behalf of others on a regular basis. Therefore, any person who provides services to realize digital asset transfer on a regular basis should abide by the form reporting requirements. In the final analysis, the main function of this form is to combat money laundering, and the form reporting requirements formulated at the same time are also faced. Challenge: Because cryptocurrency is designed to be sent across exchanges and wallets without the intervention of central authorities, exchange miners and software developers may not be able to access all the information required to be reported on the form, such as name, social security number, address, acquisition date and cost basis, so brokers who meet the new definition may be forced to submit the form, and the cost basis shows zero, which may lead to the exaggeration of the income reported to the IRS. Taxpayers must keep detailed records of their cryptocurrency transactions. Form for accurately reporting taxable income or other income Article requires an individual or enterprise to submit a form for receiving more than US dollars in cash in one transaction or two or more related transactions. This form needs to be reported to the Crime Investigation Bureau of the IRS within days. Article has revised Section and expanded the reporting requirements of the form to include digital asset transactions. For example, according to the new regulations, if an individual buys a single irreplaceable token directly from an artist with 10,000 dollars in bitcoin, the seller will be required to pay within days. In order to fill in the form accurately, the seller will need to collect information, including but not limited to the buyer's name, taxpayer identification number, date of birth and address. As far as the limit of US dollars is concerned, all transactions between two parties whose transactions exceed US dollars within an hour will be regarded as related transactions. Failure to comply with the rules stipulated in Article will face the risk of major penalties. Negligence in submitting the form may lead to a fine of up to US dollars each time, and the maximum amount of which shall not exceed US dollars every calendar year. Disclosure of the transactions covered by Article may lead to civil and criminal penalties and felony prosecution. The civil penalty that may result from willful neglect of the form report is equal to the cash value received in the transaction. This provision applies to every deliberate failure to comply with the reporting requirements, and individuals and companies may be punished with a criminal penalty of USD or USD and/or five years' imprisonment. For those who cause or attempt to cause the industry or enterprise to fail to submit the required report, the industry or enterprise will submit a statement containing major omissions or errors. Individuals and companies that report or try to structure transactions in some way to avoid the reporting requirements of Article will also be punished. These violations may be subject to criminal penalties of up to $10,000 for individuals and up to $10,000 for companies and or three years' imprisonment. The scope of the new encryption tax law will be the same as that of cash. It is an unusual law that both parties to an encryption transaction need to provide each other with information. Although it is part of the tax law, it is not. It is a real tax regulation. First of all, it is different from other IRS information reporting requirements. The transaction report must be submitted within days. It will be a felony. Secondly, it is not limited to brokers or crypto-exchanges. It applies to all enterprises, including individuals. The only thing that is not bound by it is banks and financial institutions. According to the new law, anyone engaged in trade or business must report the transaction report if he receives crypto-currency of US dollars or more. Including comprehensive and detailed information, such as the name, address and social security number of the person receiving the funds, the transaction amount, the date and nature of the transaction, and individuals who fail to submit the necessary reports within the day after receiving such transactions may face felony charges. What circumstances involve the new regulations, reporting obligations, brokers, all cryptocurrency exchanges, etc. All brokers are now regarded as the same as traditional brokers. Specifically, the bill stipulates that brokers are responsible for providing services to transfer digital assets on behalf of others on a regular basis. Anyone who does not have a clear scope of application, developers, wallet providers and miners may also be classified as brokers. The tax treatment of digital assets under the new regulations is defined as any number recorded in a password-protected distributed ledger or any similar technology. Digital assets are classified as property in the past, so the tax treatment of digital assets is basically the same as before, and capital gains must be levied. Tax, in other words, the new regulations only affect the declaration but not the tax treatment. However, securities are also subject to the supervision of the US Securities and Exchange Commission, and the legislation does not mention that traditional securities companies such as stocks will be allowed to submit quarterly reports and provide prospectuses detailing risks. There is no clear regulation on whether cryptocurrencies should submit similar documents. The information reporting obligation of the cryptocurrency exchange is that the cryptocurrency exchange must provide the information of customers to the IRS. The new tax law stipulates that the following information should be reported to the IRS. Name, address and telephone number The total proceeds of any sale of digital assets, capital gains or losses and the legal consequences of not reporting whether the capital gains or losses are held for a short period of one year or less or for a long period of one year or more. If the encrypted exchange fails to report such information in accordance with the regulations, it will receive a severe punishment form. If it fails to report in accordance with the regulations, it will pay each customer a fine of up to US$ 10,000. According to Section I of the United States Code, if the correct payee statement is not provided and the form exceeds US$, everyone needs to report it because of negligence, deliberate failure to disclose the transaction, deliberate neglect of the 比特币今日价格行情网_okx交易所app_永续合约_比特币怎么买卖交易_虚拟币交易所平台

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