去中心化金融（或称“DeFi”）提供了一种进行传统金融点对点的创新方式，无需银行或经纪人等中介机构。但这些相同的创新使得准确对 DeFi 交易征税变得困难。Coinbase Institute 的新入门书探讨了 DeFi 和税收，解释了可选的“税务身份”证明代币如何促进交易税的征收。
在 Coinbase，我们正在努力通过构建可扩展加密货币实用性和采用率的可信产品来帮助更新金融体系，因为我们相信加密货币和区块链技术可以增加世界各地的经济自由和机会。Coinbase 选择在美国成为一家上市公司，因为我们相信接受这一根本性创新将最好地为美国服务，但我们也关注国际市场，其中许多市场正在推进成为“加密货币中心”的战略。我们希望看到美国采取类似的做法，但美国的执法监管方式反而导致了美国加密货币发展的令人失望的趋势。在美国拥有巨大前景但也引发监管清晰度问题的众多创新之一是去中心化金融（DeFi）。
DeFi 包含一系列变革性技术，通过实现直接点对点交易，使金融更加开放和便捷。它包括许多与传统金融相同的产品和服务，包括借贷、交易所、衍生品和保险。然而，如下所述，与许多类型的数字资产交易一样，DeFi 服务的税务处理目前尚不清楚。就在本月，参议院财政委员会就数字资产征税 征求了专家和利益相关者的意见，承认目前缺乏明确性导致纳税人难以进行报告。
从历史上看，税法的设计考虑了传统的银行系统，并且在很大程度上依赖于中介报告。但在 DeFi 中，不存在第三方中介。相反，DeFi 利用区块链技术、去中心化自治组织 (DAO) 和智能合约来实现互联网上无需信任的点对点金融交易。这些特殊特征使该技术具有如此大的变革性，但也使其很难融入传统的税收制度。
例如，DeFi 应用程序通常由 DAO 管理和运行，DAO 是一个由其成员集体管理的组织，并且可以自主运行，因为它们的协议依赖于智能合约——存储在区块链上的软件程序，在满足某些条件时自动执行。这种安排促进了“无需信任”的系统，这被认为对于去中心化的数字原生社区的正常运作至关重要。DeFi 协议上的交易也是匿名的——透明且公开，但与用户的真实身份无关。用户无需提供姓名、地址或其他身份信息，也不会像纳税人通常收到的储蓄账户那样，收到来自 DeFi 协议的 IRS 表格。
尽管如此，税收是现代社会的一部分，美国国税局已开始发布指导并对未报告加密货币收入的纳税人采取执法行动。加密生态系统现在有机会开发数字原生解决方案，平衡透明度与用户隐私和去中心化的合规性。
Coinbase Institute 的一份新入门书提出了一种税务证明代币形式的解决方案，该代币可以由受信任的第三方向用户的数字钱包发行。该代币将安全地保留在用户的钱包中并“链下”存储，从而保护用户的敏感个人信息。然后，单独的“链上”税务证明代币可以通过允许第三方（例如交易所）关联两个代币并代表用户将信息提交给适当的税务机构，从而促进所得税报告。这将允许用户在交易时基本上预付应付税款。
除了提出 DeFi 和税收的潜在解决方案之外，该提案还说明了加密技术在改变大部分经济领域的价值。代币尤其可以提高“创建、发行和管理资产”的效率，并使市场更加安全和透明。在税务领域，顶级会计师事务所已经认识到区块链技术和智能合约可以简化和自动化间接税收，并用于提供报销和执行链上审计。正如 Coinbase Institute 关于加密技术和非法金融的论文中所讨论的那样，代币还可以实现更精简、更高效的合规监控。
Coinbase 认为，加密货币实体应继续积极与全球政府和其他标准制定组织合作，为加密货币制定公平、准确的税务监管框架，包括可能使用可选的税务证明代币。这样的代币可以提供更高的合规性和透明度，并让那些想要参与 DeFi 交易但在不知道交易对手身份的情况下犹豫是否这样做的市场参与者放心。这种新范式可以由美国政府、经合组织、欧盟委员会或其他非美国税务机构牵头（类似于共同报告标准，该标准由经合组织牵头，旨在促进 TradFi 机构之间的税务信息交换） 。具体来说，Coinbase 支持成立标准制定协会来讨论问题、达成共识、与政府合作以及让用户参与和教育。
有关税务原生加密解决方案潜力的更多信息，请探索 Coinbase Institute关于税务代币和 DeFi的入门读物。Coinbase 致力于打造最值得信赖的产品、服务和工具，我们期待与政策制定者进一步探讨这一主题。
Rattling great info can be found on site.Expand blog
Can you be more specific about the content of your article? After reading it, I still have some doubts. Hope you can help me. https://www.binance.com/ka-GE/join?ref=RQUR4BEO
I loved as much as you’ll receive carried out right here.
The sketch is attractive, your authored material stylish.
nonetheless, you command get bought an impatience over that you wish be delivering the following.
unwell unquestionably come further formerly again as exactly the same nearly very often inside case you shield this hike.!
Hey! Do you know if they make any plugins to help with Search Engine Optimization? I’m trying
to get my blog to rank for some targeted keywords but I’m not seeing very good gains.
If you know of any please share. Thanks! I saw similar art here: Eco blankets
For many travelers spending every week in Croatia in might is a good choice.
sugar defender reviews
Finding Sugar Defender has been a game-changer for me, as I’ve always been vigilant regarding managing my blood sugar degrees.
I currently really feel encouraged and confident in my
ability to maintain healthy degrees, and my most recent health checks have actually mirrored
this progression. Having a credible supplement to enhance my a big
resource of convenience, and I’m really happy for the substantial difference Sugar Protector
has made in my general well-being.
Can you be more specific about the content of your article? After reading it, I still have some doubts. Hope you can help me.
sugar defender ingredients As a person who’s always been cautious concerning my blood sugar,
locating Sugar Protector has been a relief. I feel a lot more in control, and
my current examinations have actually shown positive improvements.
Knowing I have a reliable supplement to support my routine provides me satisfaction. I’m so happy for Sugar
Defender’s impact on my health!
Way cool! Some very valid points! I appreciate you penning this article plus the rest of the site is also really good.
Everything is very open with a really clear description of the challenges. It was truly informative. Your site is very helpful. Thanks for sharing!
Next time I read a blog, I hope that it doesn’t fail me as much as this particular one. I mean, Yes, it was my choice to read through, nonetheless I genuinely believed you would have something useful to say. All I hear is a bunch of crying about something that you could fix if you were not too busy seeking attention.
You made some really good points there. I looked on the web to find out more about the issue and found most people will go along with your views on this site.
Hi there! This post couldn’t be written any better! Looking through this post reminds me of my previous roommate! He continually kept talking about this. I am going to send this post to him. Pretty sure he’ll have a good read. I appreciate you for sharing!
Note that in all places this bio shows up on the internet counts as a backlink for all the links inside your bio.
Along with that, extravagant decor and shimmering outfits are also the parts that can’t ever be uncared for.
Metropolis Government Website Archived July 21, 2005, at the Wayback Machine.
Great information. Lucky me I ran across your website by accident (stumbleupon). I have book marked it for later.
I’m amazed, I have to admit. Seldom do I come across a blog that’s both equally educative and amusing, and let me tell you, you’ve hit the nail on the head. The problem is something which not enough people are speaking intelligently about. Now i’m very happy that I found this in my search for something relating to this.
It’s nearly impossible to find knowledgeable people for this topic, but you seem like you know what you’re talking about! Thanks
This website truly has all of the info I needed about this subject and didn’t know who to ask.
I would like to thank you for the efforts you have put in writing this site. I really hope to check out the same high-grade blog posts from you in the future as well. In truth, your creative writing abilities has motivated me to get my own site now 😉
Hi, I do think this is a great blog. I stumbledupon it 😉 I am going to return yet again since I bookmarked it. Money and freedom is the best way to change, may you be rich and continue to help others.
This web site certainly has all of the information and facts I needed concerning this subject and didn’t know who to ask.
Great web site you have here.. It’s difficult to find high quality writing like yours these days. I honestly appreciate individuals like you! Take care!!
Hello there, I believe your website could possibly be having internet browser compatibility problems. Whenever I look at your website in Safari, it looks fine but when opening in I.E., it has some overlapping issues. I merely wanted to give you a quick heads up! Other than that, fantastic blog.
I would like to thank you for the efforts you have put in writing this blog. I’m hoping to see the same high-grade blog posts from you later on as well. In fact, your creative writing abilities has motivated me to get my very own blog now 😉
Howdy, I do believe your website may be having internet browser compatibility problems. When I take a look at your web site in Safari, it looks fine but when opening in Internet Explorer, it’s got some overlapping issues. I merely wanted to provide you with a quick heads up! Aside from that, fantastic website.
Hi, I do think this is a great web site. I stumbledupon it 😉 I will come back yet again since I book-marked it. Money and freedom is the best way to change, may you be rich and continue to help other people.
Way cool! Some extremely valid points! I appreciate you writing this article and also the rest of the website is also very good.
Eater LA. Funeral: Apr 1, 1927 at Federated church, Rev Randall of Sprague.
Hi, I do believe this is an excellent site. I stumbledupon it 😉 I am going to revisit once again since I book marked it. Money and freedom is the best way to change, may you be rich and continue to guide other people.
Honorary pallbearers will be the mens Bible class of First Presbyterian Church and Leonard Schweinle, William E. Schweinle Jr.
I quite like looking through an article that will make men and women think. Also, thanks for allowing me to comment.
I blog often and I really appreciate your information. This article has truly peaked my interest. I am going to take a note of your blog and keep checking for new details about once per week. I subscribed to your RSS feed too.
Next time I read a blog, Hopefully it doesn’t disappoint me just as much as this particular one. After all, I know it was my choice to read, but I truly believed you’d have something helpful to talk about. All I hear is a bunch of whining about something that you can fix if you were not too busy searching for attention.
Good post. I learn something new and challenging on websites I stumbleupon everyday. It will always be exciting to read articles from other authors and use a little something from other web sites.
On display in the normal antique jewellery vary are chokers, bangles, bracelets and earrings.This jewellery is famend for giving these antique items a contemporary look.
Spot on with this write-up, I really think this web site needs a great deal more attention. I’ll probably be back again to read through more, thanks for the info!
This is a topic which is near to my heart… Many thanks! Exactly where can I find the contact details for questions?
I’m impressed, I have to admit. Seldom do I encounter a blog that’s both educative and engaging, and let me tell you, you’ve hit the nail on the head. The problem is something which too few people are speaking intelligently about. I’m very happy I came across this during my search for something relating to this.
This is a good tip particularly to those new to the blogosphere. Brief but very accurate info… Thanks for sharing this one. A must read article.
Aw, this was an exceptionally good post. Spending some time and actual effort to make a superb article… but what can I say… I hesitate a whole lot and don’t manage to get anything done.
Employees like a positive and rewarding workplace that can keep them engaged and blissful.
Good post. I learn something new and challenging on sites I stumbleupon every day. It will always be helpful to read through content from other writers and practice a little something from other websites.
Pretty! This has been a really wonderful article. Many thanks for supplying this information.
This is a great tip particularly to those fresh to the blogosphere. Brief but very accurate info… Thank you for sharing this one. A must read post!
After I initially left a comment I appear to have clicked the -Notify me when new comments are added- checkbox and from now on each time a comment is added I receive four emails with the same comment. There has to be an easy method you are able to remove me from that service? Thank you.
I truly love your website.. Very nice colors & theme. Did you make this site yourself? Please reply back as I’m wanting to create my own blog and want to learn where you got this from or what the theme is named. Thank you.
Great blog you have got here.. It’s difficult to find good quality writing like yours these days. I seriously appreciate people like you! Take care!!
It’s nearly impossible to find knowledgeable people on this subject, however, you seem like you know what you’re talking about! Thanks
Howdy! This post couldn’t be written much better! Reading through this article reminds me of my previous roommate! He constantly kept preaching about this. I will forward this information to him. Pretty sure he’ll have a very good read. Thank you for sharing!
Oh my goodness! Incredible article dude! Many thanks, However I am experiencing troubles with your RSS. I don’t understand the reason why I can’t subscribe to it. Is there anybody getting the same RSS issues? Anyone who knows the answer will you kindly respond? Thanx!!
Aw, this was a very good post. Taking the time and actual effort to create a superb article… but what can I say… I procrastinate a lot and never seem to get nearly anything done.
Right here is the right blog for anybody who wants to understand this topic. You realize so much its almost hard to argue with you (not that I personally will need to…HaHa). You certainly put a new spin on a subject that’s been discussed for decades. Great stuff, just great.
Aw, this was an extremely good post. Finding the time and actual effort to generate a top notch article… but what can I say… I procrastinate a lot and don’t seem to get anything done.
Hello there! This blog post could not be written any better! Reading through this post reminds me of my previous roommate! He constantly kept talking about this. I’ll forward this information to him. Pretty sure he’ll have a great read. I appreciate you for sharing!
Dubai travel agency originates up with a number of provides together with plans so you’re capable of chill out even when you’ve got business enterprise proposals as the first purpose.
Various different tales have been advised of the circumstances.
Pretty! This was a really wonderful post. Thank you for providing this info.
Way cool! Some extremely valid points! I appreciate you writing this article and also the rest of the site is really good.
I used to be able to find good information from your blog articles.
Near the top of the campaign, Barr’s polling numbers remained stagnant.
I blog quite often and I really appreciate your content. The article has truly peaked my interest. I am going to bookmark your blog and keep checking for new details about once per week. I opted in for your Feed as well.
Everyone loves it whenever people come together and share thoughts. Great blog, stick with it!
Everything is very open with a very clear explanation of the challenges. It was really informative. Your site is very useful. Many thanks for sharing!
What have been our first steps?
Your style is unique in comparison to other folks I’ve read stuff from. Thanks for posting when you have the opportunity, Guess I’ll just bookmark this site.
I blog often and I genuinely thank you for your content. This great article has truly peaked my interest. I am going to book mark your website and keep checking for new details about once per week. I opted in for your Feed too.
Think about staff-building actions amidst the rolling hills of Tuscany or a product launch against the backdrop of a historic Parisian landmark.
An impressive share! I have just forwarded this onto a friend who has been conducting a little research on this. And he in fact bought me dinner simply because I stumbled upon it for him… lol. So let me reword this…. Thanks for the meal!! But yeah, thanx for spending the time to discuss this matter here on your website.
Hello! I just want to give you a big thumbs up for the excellent info you have got right here on this post. I’ll be coming back to your website for more soon.
Spot on with this write-up, I really feel this amazing site needs a lot more attention. I’ll probably be returning to read more, thanks for the info!
Good web site you’ve got here.. It’s difficult to find high quality writing like yours nowadays. I honestly appreciate people like you! Take care!!
Nice post. I learn something new and challenging on blogs I stumbleupon everyday. It’s always interesting to read content from other authors and practice something from other web sites.
You are so interesting! I don’t suppose I’ve read anything like this before. So wonderful to discover someone with a few unique thoughts on this issue. Seriously.. thanks for starting this up. This site is something that is needed on the internet, someone with some originality.
I used to be able to find good advice from your content.
Recreational activities could embody arts and crafts, group outings, fitness courses, and leisure events.
You have made some really good points there. I checked on the web for more info about the issue and found most individuals will go along with your views on this site.