France's National Assembly has adopted a controversial wealth tax amendment that, for the first time, explicitly targets cryptocurrency holdings, triggering criticism from industry experts who warn the measure could penalize innovation and drive talent abroad. Amendment No. I-3379 to France's 2026 Finance Bill, passed by a narrow 163-150 vote last Friday, adds digital assets under Article L.54-10-1 of France's Monetary and Financial Code to a new "unproductive wealth" tax base alongside gold, yachts, and ...

A top tax executive for U.S. crypto exchange Coinbase suggested to U.S. senators at a Wednesday hearing that the Internal Revenue Service is ill equipped to handle the kind of tax reporting already in the works under current rules and that may be produced in future regulations. "The IRS is probably unprepared today to endure or to absorb the amount of information that Coinbase alone will be providing," said Lawrence Zlatkin, vice president for tax at the exchange, during a Senate Finance Committee hearing ...

美国国税局加密货币监管演进 - 自2017年起持续扩大加密货币监控能力 从针对个别交易者的窄范围调查转向对主要交易所和加密货币公司用户记录的大规模调取要求[1] - 借助"无名氏传票"和日益复杂的区块链分析技术 目前已能够实时追踪加密货币交易[1] 监管对象与范围变化 - 初始阶段针对特定交易门槛的窄范围群体 近期转向更广泛方法以识别多个加密货币交易所的税务违规行为[2] - 主要监管目标包括Coinbase、Kraken、Poloniex和Circle等交易所 随后扩展至整个行业[2] 具体执法行动与数据 - 2016年IRS向Coinbase发出传票要求14,000个账户信息 后经法院裁定缩减范围[3] - 2021财年加密货币扣押金额达35亿美元 占IRS当年总资产扣押量的93%[3] - 2021年获得法院批准对Kraken用户(2017-2020年交易额≥2万美元)、Circle客户(2016-2020年交易类似金额)及Poloniex用户发出类似无名氏传票[4] 执法规模与手段 - 截至2023年6月IRS已开展216项审查 并通过交易所数据向加密货币用户发送近15,000封"软信函"[5] - 法院批准无名氏传票需满足三个法律门槛：可确定人群群体、合理相信存在税务违规行为、信息无法从其他来源轻易获取[6] - 但对加密货币用户保护有限 法院仅要求"最低限度"理由且不要求IRS证明群体中每个人均违法[6] 行业应对措施 - Coinbase向最高法院提起诉讼要求终止IRS对交易所用户的监控[7]