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美国监管机构表示,美国国税局拒绝澄清其加密税指导没有约束力

2020-2-13 13:55

 

美国国税局(IRS)应该(但不会)澄清美国是如何对加密货币和加密货币交易征税的政府的最高审计机构周三表示。


美国国会监管机构政府问责局(GAO)应众议员布拉迪(Kevin Brady, R-Tex.)的要求,发布了一份报告,评估了国税局对加密货币的现有做法和公开指导。


该办公室向美国税务官员提出了三项建议,并向美国财政部下属的金融犯罪执法网络(FinCEN)提出了另外一项相关建议。值得注意的是,其中一项建议是澄清美国国税局最近的一些指导意见不具有约束力或权威性——该机构拒绝了这一建议。


“2019年的部分指导意见不具有权威性,因为它没有发表在《国内收入公报》(IRB)上。IRS已经声明,在IRB中发布的指导意见是IRS对法律的权威解释。国税局没有向纳税人明确表示,这部分指导意见不具有权威性,可能会发生变化。


周三的政府问责局报告是彭博税(Bloomberg Tax)早些时候报道的。


报告称,美国国税局2019年的指导意见回答了有关加密货币税收待遇的一些问题,但“引发了虚拟货币利益相关者的新担忧”。遵守税收要求可能很困难,政府问责局的报告怀疑,交易活动可能被少报,因为应该报什么缺乏透明度。


政府问责局说,更复杂的是外国账户申报要求。具体而言,目前尚不清楚《银行保密法》(BSA)和《外国账户税收合规法》(FATCA)报告中的外国银行账户报告要求是否适用于加密货币。


事实上,即便是围绕加密货币的措辞也很模糊。美国国税局联邦政府和其他元素被指cryptocurrencies为虚拟货币,但随着硬币中心的杰里·布里托所指出的,这个词也可以指数字款项用于视频游戏(更新:美国国税局修改这种语言排除视频游戏货币周三晚间)。


“可兑换虚拟货币”一词可能更具体地指加密货币,并出现在白宫出版物和美国国税局(IRS)文件中(尽管不是其2019年常见问题解答)。


政府问责局建议国税局增加一份说明,称其2019年常见问题解答不具约束力;明确第三方报告要求;明确FATCA相关的报告要求。政府问责局还建议FinCEN与美国国税局合作,分享更多关于根据《美国税务条例》申请外国账户报告要求的信息。


美国国税局同意第二个建议,但不同意第一个和第三个建议。FinCEN还同意分享更多信息。


政府问责局表示:“我们仍然相信,包括这样一份声明将提供更多的透明度,并帮助纳税人理解faq中提供的信息的性质。”

 

The Internal Revenue Service (IRS) should – but won't – clarify how taxes are levied on cryptocurrencies and cryptocurrency transactions in the U.S., the government’s top auditing institution said Wednesday.

 

The Government Accountability Office (GAO), a U.S. Congress watchdog, published a report in response to a request from Rep. Kevin Brady (R-Tex.), evaluating the IRS’s existing approach and public guidance surrounding cryptocurrencies.

 

The office had three recommendations for the U.S. tax collector, as well as an additional related recommendation for the Financial Crimes Enforcement Network (FinCEN), a bureau of the U.S. Treasury Department. Notably, one of its recommendations was to clarify that some of the IRS’s recent guidance is not binding or authoritative – and the agency rejected this recommendation.

 

“Part of the 2019 guidance is not authoritative because it was not published in the Internal Revenue Bulletin (IRB). IRS has stated that only guidance published in the IRB is IRS’s authoritative interpretation of the law. IRS did not make clear to taxpayers that this part of the guidance is not authoritative and is subject to change,” the report said. 

 

Wednesday’s GAO report was reported earlier by Bloomberg Tax.

 

The IRS’s 2019 guidance answered some questions around the tax treatment of cryptocurrencies, but “prompted new concerns among virtual currency stakeholders,” the report said. Complying with tax requirements may be difficult, and the GAO report suspects that trading activity may be underreported due to a lack of clarity around what should be reported. 

 

A further complication comes from foreign account reporting requirements, the GAO said. Specifically, it is unclear whether foreign bank account reporting requirements under the Bank Secrecy Act (BSA) and Foreign Account Tax Compliance Act (FATCA) reports apply to cryptocurrencies. 

 

Indeed, even the wording around cryptocurrencies is vague. The IRS and other elements of the federal government have been referring to cryptocurrencies as virtual currencies, but as noted by Coin Center’s Jerry Brito, the term can also refer to digital monies used in video games (UPDATE: The IRS modified this language to exclude video game currencies late Wednesday).

 

The term “convertible virtual currency” may more specifically refer to cryptocurrencies, and has appeared in White House publications and IRS documentation (though not its 2019 FAQ). 

 

The GAO recommended that the IRS add a note saying its 2019 FAQs are not binding guidance; clarify third-party reporting requirements; and clarify the reporting requirements around FATCA. The GAO also recommended that FinCEN, in coordination with the IRS, share more information about applying foreign account reporting requirements under the BSA.

 

The IRS agreed with the second recommendation, but disagreed with the first and third, the GAO report said. FinCEN also agreed to share more information.

 

“We continue to believe that including such a statement would provide more transparency and help taxpayers understand the nature of the information provided in the FAQs,” the GAO said.

 

原作者: Nikhilesh De 来自: coindesk