Quy định mới của IRS phân loại giao diện DeFi là người môi giới cho báo cáo tài sản kỹ thuật số
Quy định cuối cùng của IRS yêu cầu các giao diện DeFi báo cáo doanh thu gộp từ việc bán tài sản kỹ thuật số, có hiệu lực từ năm 2027, mở rộng phạm vi nghĩa vụ báo cáo thuế.
["D\u1ecbch v\u1ee5 Thu Nh\u1eadp N\u1ed9i \u0110\u1ecba Hoa K\u1ef3 (IRS) \u0111\u00e3 ph\u00e1t h\u00e0nh c\u00e1c quy \u0111\u1ecbnh cu\u1ed1i c\u00f9ng y\u00eau c\u1ea7u c\u00e1c nh\u00e0 m\u00f4i gi\u1edbi ph\u1ea3i b\u00e1o c\u00e1o c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n k\u1ef9 thu\u1eadt s\u1ed1. S\u1ef1 m\u1edf r\u1ed9ng n\u00e0y bao g\u1ed3m c\u00e1c n\u1ec1n t\u1ea3ng giao di\u1ec7n nh\u01b0 c\u00e1c s\u00e0n giao d\u1ecbch phi t\u1eadp trung.<\/p>","
Nh\u1eefng quy \u0111\u1ecbnh n\u00e0y, s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb n\u0103m 2027, y\u00eau c\u1ea7u c\u00e1c nh\u00e0 m\u00f4i gi\u1edbi ph\u1ea3i ti\u1ebft l\u1ed9 doanh thu g\u1ed9p t\u1eeb vi\u1ec7c b\u00e1n ti\u1ec1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c t\u00e0i s\u1ea3n k\u1ef9 thu\u1eadt s\u1ed1 kh\u00e1c, c\u00f9ng v\u1edbi chi ti\u1ebft v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tham gia v\u00e0o c\u00e1c giao d\u1ecbch n\u00e0y.<\/p>","
Quy \u0111\u1ecbnh cu\u1ed1i c\u00f9ng ch\u1ec9 r\u00f5, \"Nh\u1eefng ng\u01b0\u1eddi tham gia DeFi duy nh\u1ea5t \u0111\u01b0\u1ee3c coi l\u00e0 nh\u00e0 m\u00f4i gi\u1edbi [...] l\u00e0 c\u00e1c nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 giao di\u1ec7n giao d\u1ecbch.\"<\/p>","
T\u00e0i li\u1ec7u kh\u00f4ng t\u1eadp trung v\u00e0o t\u1ea5t c\u1ea3 c\u00e1c \u1ee9ng d\u1ee5ng t\u00e0i ch\u00ednh phi t\u1eadp trung (DeFi) m\u00e0 c\u1ee5 th\u1ec3 l\u00e0 c\u00e1c giao di\u1ec7n nh\u01b0 ngu\u1ed3n ch\u00ednh cho vi\u1ec7c ti\u1ebft l\u1ed9 thu\u1ebf v\u00e0 th\u00f4ng tin.<\/p>","
C\u00e1c n\u1ec1n t\u1ea3ng giao di\u1ec7n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c giao d\u1ecbch t\u00e0i s\u1ea3n k\u1ef9 thu\u1eadt s\u1ed1 cho kh\u00e1ch h\u00e0ng, ch\u1eb3ng h\u1ea1n nh\u01b0 c\u00e1c s\u00e0n giao d\u1ecbch phi t\u1eadp trung, ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u b\u00e1o c\u00e1o n\u00e0y.<\/p>"," IRS \u0111\u00e3 ph\u00e2n lo\u1ea1i c\u00e1c giao di\u1ec7n DeFi l\u00e0 nh\u00e0 m\u00f4i gi\u1edbi cho b\u00e1o c\u00e1o thu\u1ebf. Ngu\u1ed3n: B\u1ed9 T\u00e0i ch\u00ednh<\/em><\/p><\/figcaption><\/figure>"," \u0110\u1ecbnh ngh\u0129a v\u1ec1 nh\u00e0 m\u00f4i gi\u1edbi bao g\u1ed3m c\u00e1c n\u1ec1n t\u1ea3ng ho\u1ea1t \u0111\u1ed9ng nh\u01b0 trung gian trong vi\u1ec7c t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c giao d\u1ecbch, ngay c\u1ea3 khi \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd b\u1edfi m\u1ed9t nh\u00f3m ng\u01b0\u1eddi m\u00e0 kh\u00f4ng c\u00f3 th\u1ef1c th\u1ec3 ph\u00e1p l\u00fd ch\u00ednh th\u1ee9c.<\/p>"," Theo c\u00e1c quy \u0111\u1ecbnh m\u1edbi n\u00e0y, n\u1ebfu m\u1ed9t n\u1ec1n t\u1ea3ng DeFi tham gia v\u00e0o vi\u1ec7c trao \u0111\u1ed5i ho\u1eb7c b\u00e1n t\u00e0i s\u1ea3n k\u1ef9 thu\u1eadt s\u1ed1 th\u00f4ng qua c\u00e1c h\u1ee3p \u0111\u1ed3ng th\u00f4ng minh v\u00e0 c\u00f3 s\u1ef1 ki\u1ec3m so\u00e1t ho\u1eb7c \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ebfn qu\u00e1 tr\u00ecnh giao d\u1ecbch, n\u00f3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 nh\u00e0 m\u00f4i gi\u1edbi.<\/p>"," T\u00e0i li\u1ec7u n\u00eau r\u00f5:<\/p> IRS kh\u1eb3ng \u0111\u1ecbnh r\u1eb1ng c\u00e1c quy \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i x\u1eed v\u1edbi DeFi t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p kh\u00e1c, l\u01b0u \u00fd r\u1eb1ng nh\u1eefng quy t\u1eafc n\u00e0y \u0111\u00e3 \u00e1p d\u1ee5ng cho c\u00e1c nh\u00e0 m\u00f4i gi\u1edbi trong h\u01a1n 40 n\u0103m:<\/p> C\u00e1c quy \u0111\u1ecbnh m\u1edbi s\u1ebd \u00e1p d\u1ee5ng cho vi\u1ec7c b\u00e1n t\u00e0i s\u1ea3n k\u1ef9 thu\u1eadt s\u1ed1 b\u1eaft \u0111\u1ea7u t\u1eeb n\u0103m 2027. C\u00e1c nh\u00e0 m\u00f4i gi\u1edbi ph\u1ea3i b\u1eaft \u0111\u1ea7u thu th\u1eadp v\u00e0 b\u00e1o c\u00e1o d\u1eef li\u1ec7u c\u1ea7n thi\u1ebft cho c\u00e1c giao d\u1ecbch t\u00e0i s\u1ea3n k\u1ef9 thu\u1eadt s\u1ed1 t\u1eeb n\u0103m 2026. IRS \u01b0\u1edbc t\u00ednh r\u1eb1ng t\u1eeb 650 \u0111\u1ebfn 875 nh\u00e0 m\u00f4i gi\u1edbi DeFi s\u1ebd b\u1ecb \u1ea3nh h\u01b0\u1edfng b\u1edfi c\u00e1c quy \u0111\u1ecbnh n\u00e0y.<\/p> IRS \u01b0\u1edbc t\u00ednh r\u1eb1ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi n\u00e0y s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ed1i \u0111a 2,6 tri\u1ec7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/p>"]
Theo Cointelegraph
\"[...] C\u00e1c quy \u0111\u1ecbnh cu\u1ed1i c\u00f9ng n\u00e0y s\u1ebd cho ph\u00e9p c\u00e1c nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 giao di\u1ec7n giao d\u1ecbch cung c\u1ea5p cho kh\u00e1ch h\u00e0ng c\u1ee7a h\u1ecd th\u00f4ng tin h\u1eefu \u00edch v\u1ec1 doanh thu g\u1ed9p t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c nh\u00e0 m\u00f4i gi\u1edbi l\u01b0u k\u00fd [...]\"<\/blockquote>","
\"B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 IRS kh\u00f4ng \u0111\u1ed3ng \u00fd r\u1eb1ng c\u00e1c quy \u0111\u1ecbnh cu\u1ed1i c\u00f9ng n\u00e0y ph\u1ea3n \u00e1nh s\u1ef1 thi\u00ean v\u1ecb ch\u1ed1ng l\u1ea1i ng\u00e0nh c\u00f4ng nghi\u1ec7p DeFi ho\u1eb7c r\u1eb1ng c\u00e1c quy \u0111\u1ecbnh n\u00e0y s\u1ebd l\u00e0m gi\u1ea3m s\u1ef1 \u00e1p d\u1ee5ng c\u00f4ng ngh\u1ec7 n\u00e0y b\u1edfi nh\u1eefng kh\u00e1ch h\u00e0ng tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.\"<\/blockquote>","
\"B\u00e1o c\u00e1o th\u00f4ng tin c\u1ee7a c\u00e1c nh\u00e0 m\u00f4i gi\u1edbi DeFi theo ph\u1ea7n 6045 s\u1ebd d\u1eabn \u0111\u1ebfn m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 cao h\u01a1n c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00ec thu nh\u1eadp ki\u1ebfm \u0111\u01b0\u1ee3c b\u1edfi nh\u1eefng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tham gia v\u00e0o c\u00e1c giao d\u1ecbch t\u00e0i s\u1ea3n k\u1ef9 thu\u1eadt s\u1ed1 m\u00e0 kh\u00f4ng c\u00f3 nh\u00e0 m\u00f4i gi\u1edbi l\u01b0u k\u00fd s\u1ebd tr\u1edf n\u00ean minh b\u1ea1ch h\u01a1n \u0111\u1ed1i v\u1edbi c\u1ea3 IRS v\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.\"<\/blockquote>","
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