本周翻译的是美国国税局咨询委员会建议国税局对加密货币提供明确指导。原文以后会附在文章后面，供大家参考。
译文：
美国国税局（IRS）的咨询委员会认为，IRS应该就如何对加密货币交易征税提供更明确的指导。
在10月24日发布的一份新报告中，信息报告咨询委员会（IRPAC）强调了加密货币的普及，并指出“对于适用的纳税影响，问题也同样存在。”
美国国税局已于2014年发布了一份通知，称加密货币被视为一种税收形式的财产，并在4月15日纳税申报截止日期之前的3月份重申了这一立场。然而根据该报告，“许多行业和税务从业者仍然质疑加密货币交易的其他税收影响。”
该报告继续指出：“加密货币可以被视为特定的外国金融资产吗？如何确定销售的加密货币的基础？经纪人报告是否适用于加密货币交易？因此，IRPAC建议美国国税局就加密货币交易的税务影响发布进一步的指导。”
根据Fundstrat Global Advisors发布的一份研究报告称，加密货币及其在美国的潜在税收可能高达250亿美元，该数字基于美国加密货币投资者的应税收益为920亿美元得出的。
根据Fundstrat的说法，多达50％的与加密货币相关的应税收人可能没有报告 - 尽管它承认这个数字可能不正确。
“无论这些估计是否准确，它们都明确强调需要获得有关税收条款运作的更多信息，并确保对适用税收的有效征收。”报告称。
该报告还承认，一些投资者可能会使用美国以外的交易所，或投资于旨在匿名的加密货币，以避免纳税。它建议与其他政府合作，并应用现有的法律指导方针，包括信息报告规则。
话虽如此，该报告还指出“仍然存在重大的未决问题”需要分析和指导，以澄清如何定义“交易”一词。报告称，“如果能够确定其加密货币活动的影响，那么很多纳税人都会正确报告其加密货币的行为。”
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.
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