白宫首份加密货币报告 ( 英文 166页)

报告原标题《STRENGTHENING AMERICAN LEADERSHIP IN DIGITAL FINANCIAL TECHNOLOGY》

（加强美国在数字金融技术领域的领导地位）

涵盖加密货币政策的方方面面，全篇贯穿美元霸权核心价值取向包括：

1、保障公民与企业合法使用公开区块链的权利；

2、维护美元主权与国际主导地位（以合规稳定币为抓手）；

3、给予银行与创新主体公平进入金融服务的渠道；

4、用“技术中立、边界清晰”的监管框架取代“执法式监管”；

5、坚决抵制CBDC对隐私与金融稳定的潜在威胁。

Contents

I. Introduction .....4

II. The Digital Asset Ecosystem ....... 14

Market Size and Trends .... 16

Market Participants ...... 18

Key Regulators and Oversight ....... 29

Market Activities ...... 31

III. Digital Asset Market Structure.... 42

Establishing a Taxonomy for Digital Assets ....... 45

Enabling the Trading of Digital Assets at the Federal Level .... 51

Creating a Lasting Framework for Digital Asset Market Structure ..... 54

IV. Banking and Digital Assets..... 62

Bank Engagement with Digital Assets ....... 65

Current Regulatory Framework .... 70

Access to Providing Banking Services ....... 76

Capital and Other Applicable Regulatory Treatment ..... 79

V. Stablecoins and Payments .....87

Payment Systems ..... 89

Innovation in Payments ...... 90

Central Bank Digital Currencies ....... 94

Promoting the Competitiveness of the U.S. Dollar Through Digital Asset Payments and Capital Markets ...... 95

VI. Countering Illicit Finance ...... 99

Illicit Finance Risks ...... 101

Improving the AML/CFT and Sanctions Frameworks .... 103

Equipping Digital Asset Actors to Mitigate Risk ..... 113

Disrupting and Mitigating Systemic Illicit Finance Risks....... 115

VII. Taxation ....123

Current Tax Guidance on Digital Assets .... 125

Substantive Tax Issues ...... 126

Taxpayer Reporting ...... 134

Third-Party Information Reporting ..... 137

Table of Recommendations ...... 141

目录

I. 导言 .....4

II. 数字资产生态系统 ....... 14

市场规模和趋势 .... 16

市场参与者 ...... 18

主要监管机构和监督 ....... 29

市场活动 ...... 31

III. 数字资产市场结构.... 42

建立数字资产分类法 ....... 45

在联邦层面实现数字资产交易 .... 51

创建数字资产市场结构的持久框架 ..... 54

IV. 银行与数字资产..... 62

银行参与数字资产 ....... 65

当前监管框架 .... 70

银行服务准入 ....... 76

资本及其他适用监管处理 ..... 79

V. 稳定币与支付 .....87

支付系统 ..... 89

支付创新 ...... 90

中央银行数字货币 ....... 94

通过数字资产支付和资本市场提升美元竞争力 ...... 95

VI. 打击非法金融 ...... 99

非法金融风险 ...... 101

改进反洗钱/反恐怖融资和制裁框架 .... 103

赋能数字资产参与者以降低风险 ..... 113

扰乱和减轻系统性非法金融风险....... 115

VII. 税收 ....123

当前数字资产税收指南 .... 125

实质性税收问题 ...... 126

纳税人报告 ...... 134

第三方信息报告 ..... 137

建议表 ...... 141

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