本週翻譯的是美國國稅局諮詢委員會建議國稅局對加密貨幣提供明確指導。原文以後會附在文章後面，供大家參考。
譯文：
美國國稅局（IRS）的諮詢委員會認爲，IRS應該就如何對加密貨幣交易徵稅提供更明確的指導。
在10月24日發佈的一份新報告中，信息報告諮詢委員會（IRPAC）強調了加密貨幣的普及，並指出“對於適用的納稅影響，問題也同樣存在。”
美國國稅局已於2014年發佈了一份通知，稱加密貨幣被視爲一種稅收形式的財產，並在4月15日納稅申報截止日期之前的3月份重申了這一立場。然而根據該報告，“許多行業和稅務從業者仍然質疑加密貨幣交易的其他稅收影響。”
該報告繼續指出：“加密貨幣可以被視爲特定的外國金融資產嗎？如何確定銷售的加密貨幣的基礎？經紀人報告是否適用於加密貨幣交易？因此，IRPAC建議美國國稅局就加密貨幣交易的稅務影響發佈進一步的指導。”
根據Fundstrat Global Advisors發佈的一份研究報告稱，加密貨幣及其在美國的潛在稅收可能高達250億美元，該數字基於美國加密貨幣投資者的應稅收益爲920億美元得出的。
根據Fundstrat的說法，多達50％的與加密貨幣相關的應稅收人可能沒有報告 - 儘管它承認這個數字可能不正確。
“無論這些估計是否準確，它們都明確強調需要獲得有關稅收條款運作的更多信息，並確保對適用稅收的有效徵收。”報告稱。
該報告還承認，一些投資者可能會使用美國以外的交易所，或投資於旨在匿名的加密貨幣，以避免納稅。它建議與其他政府合作，並應用現有的法律指導方針，包括信息報告規則。
話雖如此，該報告還指出“仍然存在重大的未決問題”需要分析和指導，以澄清如何定義“交易”一詞。報告稱，“如果能夠確定其加密貨幣活動的影響，那麼很多納稅人都會正確報告其加密貨幣的行爲。”
原文：
IRS Advisors Call for More Tax Guidance on Crypto Transactions
An advisory committee to the U.S. Internal Revenue Service (IRS) believes the agency should provide clearer guidelines on how cryptocurrency transactions may be taxed.
In a new report published on October 24, the Information Reporting Program Advisory Committee (IRPAC) highlighted cryptocurrencies' rise in popularity, noting that "there has also been an equal rise in question as to the applicable tax consequences."
The IRS has already issued one noticeback in 2014 stating that cryptocurrencies are treated as a form of property for tax purposes, reiterating that position in a statement published in March ahead of the April 15 tax filing deadline.
Yet according to the report, "many industry and tax practitioners still question other tax consequences of cryptocurrency transactions."
The report goes on to state:
"Can cryptocurrency be considered a specified foreign financial asset? How is the basis determined for cryptocurrency that is sold? Does broker reporting apply to cryptocurrency transactions? Therefore, IRPAC recommends that the IRS issue further guidance on the tax consequences of cryptocurrency transactions."
A discussion further in the report explains that cryptocurrencies and their potential tax liabilities within the U.S. may be as much as $25 billion, according to a research note published by Fundstrat Global Advisors. However, this number is based on a figure of $92 billion in taxable gains for U.S.-based cryptocurrency investors.
The report adds that, according to Fundstrat, as much as 50 percent of cryptocurrency-related tax liabilities may have gone unreported – though it concedes that this number might not be correct.
"Whether or not these estimates are accurate, they clearly underscore the need to gain more information on the operations of these protocols and to ensure that taxes that may be applicable to them are efficiently collected," the report continues.
The report also acknowledges that some investors may use exchanges based outside of the U.S., or invest in cryptocurrencies designed to enable anonymity so as to avoid paying taxes. It proposes cooperating with other governments and applying existing legal guidelines, including information reporting rules.
That being said, the report also notes that "there remain significant open issues," which will require analysis and guidance to clarify how the term "transaction" may be defined.
"Many, if not most, taxpayers will report these activities correctly if they are able to determine the implications of their cryptocurrency activities," the report says.