加密报税最痛的不是税率，是你根本不知道自己的成本基础是多少——尤其在空投、质押收益、币币交易和跨钱包转账混在一起之后。
把交易记录贴进来，代码按 FIFO / LIFO / HIFO 三种口径各跑一遍：每笔卖出的成本基础、已实现盈亏、持有天数，以及剩余库存的账面成本。同一批交易，换个口径，已实现盈亏可能差出一大截——这不是谁算错了，三种都是标准算法，区别只在卖出时从哪一批库存里扣。
空投与收益单独列出来，因为这是最容易出事的地方：在不少法域里，取得的那一刻就可能构成应税事件，金额按当天市值算，哪怕你一直没卖；而这个市值同时成为成本基础，所以后来暴跌再卖，两件事在时间上错开——跨年时尤其难受。
这里不给税率、不给规则、不告诉你哪种口径能用。 各国各年差别极大，同一个国家对空投、质押、挖矿的定性都可能不同。工具的用途是：让你在找税务专业人士之前，先知道自己的数据长什么样、差异有多大、该问哪几个问题。
The painful part of crypto tax isn't the rate — it's that you don't know your cost basis, especially once airdrops, staking rewards, crypto-to-crypto trades and cross-wallet transfers are mixed together.
Paste your transactions and the code runs FIFO, LIFO and HIFO separately: cost basis per disposal, realised gain or loss, holding period, and the book cost of remaining inventory. The same trades under a different method can differ substantially — not because one is wrong, but because they differ in which lot a sale draws from.
Airdrops and rewards are listed separately because that's where people get hurt: in many jurisdictions receipt itself may be a taxable event valued at that day's price, even if you never sold — and that value becomes the basis, so a later crash creates a loss in a different period.
No rates, no rules, and no advice on which method you may use. These differ by country and year, and even the characterisation of airdrops and staking differs. The point is to know what your data looks like, how much the methods differ, and which questions to bring to a tax professional.
把多钱包记录合并成一份可算的清单的步骤、导出字段的检查表、给税务专业人士的问题清单（问对问题能省掉大量沟通成本）、以及记录长期怎么维护。How to merge multi-wallet records into one computable ledger, an export-field checklist, the list of questions to bring to a tax professional, and how to keep records going forward.
本工具不提供税务、法律或投资意见，只对你粘贴的数字做算术。 成本基础方法（FIFO/LIFO/HIFO）是否可用、能否变更、是否需按钱包分别计算，以及空投、质押、挖矿、币币交易的定性与计税时点，各法域与各年度规定不同，本工具刻意不提供任何税率、门槛、持有期分界或申报口径。请勿以本工具的输出直接申报——请交由你所在地的执业税务专业人士审核。计算依赖你填写数据的完整与准确：缺失的买入记录会导致成本基础无法计算（结果中会标出），钱包间转账若被误记为买卖会产生虚假盈亏。加密资产价格波动剧烈，本工具不提供任何投资建议。你填写的内容不入库。
This is not tax, legal or investment advice — it performs arithmetic on numbers you paste. Whether FIFO/LIFO/HIFO may be used, whether the method can change, whether per-wallet computation is required, and how airdrops, staking, mining and crypto-to-crypto trades are characterised and timed vary by jurisdiction and year; no rates, thresholds, holding-period boundaries or filing conventions are provided here. Do not file on the basis of this output — have it reviewed by a licensed tax professional where you file. Results depend on the completeness of your data: missing acquisitions make basis uncomputable (flagged in the output), and transfers between your own wallets mis-recorded as trades create phantom gains. Crypto prices are volatile; nothing here is investment advice. Nothing you enter is stored.