Abubuwan doka na ayyuka tare da cryptocurrencies ga mazauna Tarayyar Rasha

Abubuwan doka na ayyuka tare da cryptocurrencies ga mazauna Tarayyar Rasha

Shin cryptocurrencies suna ƙarƙashin haƙƙin ɗan adam a cikin Tarayyar Rasha?

Ee, suna.

An nuna jerin abubuwan haƙƙin ɗan adam a ciki Art. 128 Civil Code na Tarayyar Rasha:

“Abubuwan da suka shafi haƙƙin ɗan adam sun haɗa da abubuwa, gami da tsabar kuɗi da takaddun shaida, wasu kaddarorin, gami da kuɗaɗen da ba na kuɗi ba, takaddun da ba a tabbatar da su ba, haƙƙin mallaka; sakamakon aiki da samar da ayyuka; sakamakon kariya na aiki na hankali da hanyoyin keɓancewa daidai da su (dukiyar hankali); fa'idojin da ba za a iya gani ba"

Kamar yadda ake iya gani daga rubutun doka, wannan jerin ba keɓantacce ba ne, kuma ya haɗa da duk wani haƙƙin mallaka, sakamakon aiki da samar da ayyuka, har ma da fa'idodin da ba za a iya gani ba (misali: “Kuna yi mini waƙa, zan yi rawa ku” - wannan musayar fa'idodi ne marasa ma'ana)

Sau da yawa ci karo da maganganun cewa "babu ma'anar cryptocurrency a cikin dokokin Tarayyar Rasha don haka aiki tare da su ba bisa ka'ida ba" ba su iya karatu ba.

Doka, bisa ƙa'ida, bai kamata ba kuma ba za ta iya ƙunsar ma'anar duk abubuwa masu yuwuwa da abubuwan al'ajabi na gaskiyar da ke kewaye ba, sai dai a lokuta inda wasu ayyuka ko ayyuka tare da wasu abubuwa ke buƙatar tsari na musamman ko hani.

Don haka, rashin ma'ana a cikin dokar yana nuna cewa dan majalisa bai yi la'akari da wajibcin gabatar da tsari na musamman ko haramta ayyukan da suka dace ba. Alal misali, dokokin Tarayyar Rasha ba su ƙunshi ra'ayoyin "Goose" ko "bayan tatsuniyoyi," amma wannan ba yana nufin cewa sayar da geese ko ba da tatsuniyoyi don kuɗi ba bisa ka'ida ba ne a yankin Tarayyar Rasha.

Ta yanayinsa, karba ko canja wurin cryptocurrency yana yin shigarwa a cikin rajistar bayanan da aka rarraba, kuma a wannan ma'anar yana kama da siye da sayar da sunan yanki, wanda kuma ba komai bane illa shigarwa a cikin rajistar bayanan da aka rarraba. A lokaci guda, sunan yankin yana da ingantaccen aikin amfani, har ma da aikin shari'a don la'akari da jayayya game da ikon mallakar sunan yankin.

Duba kuma: Binciken aikin shari'a akan al'amuran cryptocurrency a Rasha // RTM Group.

Shin cryptocurrencies shine "masu maye gurbin kudi"?

A'a, ba haka ba ne.

Ana amfani da manufar "kudi mai maye gurbin" kawai a cikin Art. Babi na 27 VI "Kungiyar Kula da Kuɗi" Dokar Tarayya ta Yuli 10.07.2002, 86 N XNUMX-FZ "A Babban Bankin Tarayyar Rasha (Bankin Rasha)" Kuma kamar yadda taken wannan babin ya nuna, yana da alaƙa da fage tsabar kudi zagayawa, wato, ya haramta sanya ayyuka tsabar kudi wani abu ban da Rasha rubles bayar da Bank of Rasha.

An tabbatar da wannan ta hanyar aiwatar da doka a cikin Tarayyar Rasha. Don haka, sanannen "harka na mulkin mallaka" (wani shari'ar farar hula bisa ga da'awar da ofishin mai gabatar da kara na birnin Yegoryevsk ya yi a kan ɗan ƙasa M. Yu. Shlyapnikov don gane cewa ba bisa ka'ida ba ne amfani da kayayyakin da ya yi da shi. kudi surrogates "colions", a cikin abin da Yegoryevsk City Kotun na Moscow yankin gane wanzuwar batun na "tsabar kudi surrogates", shi ya shafi musamman tsabar kudi "kolions". ba ya hana wannan.

Lura: Ya kamata a lura cewa aikin tilasta bin doka a cikin Tarayyar Rasha ba ya rarraba lissafin kuɗi, alamun metro, guntun gidan caca, da zinare a matsayin "masu maye gurbin kuɗi."

Matsayin Babban Bankin Tarayyar Rasha

Ma'aikatar yada labarai ta Babban Bankin Tarayyar Rasha ta fitar da sakonnin bayanai da dama
dangane da cryptocurrency:

1) "A kan yin amfani da" tsabar kudi ", musamman Bitcoin, lokacin yin ma'amaloli," Janairu 27, 2014,

2) "Akan amfani da masu zaman kansu" tsabar kudi "(cryptocurrencies)", Satumba 4, 2017,

Dangane da abin da za a iya cewa:

Sabis ɗin manema labarai ne ya ba da waɗannan takaddun, ba kowa ya sanya hannu ba, ba a yi rajista ba, kuma bisa doka ba za a iya la'akari da wani abu mai mahimmanci na yau da kullun ko wani abu da ya dace a fassarar doka ba (duba. Art. 7 na Dokar Tarayya na Yuli 10.07.2002, 86 N XNUMX-FZ), wanda a fili ya kamata a fassara shi a matsayin rashin wani tsari na babban bankin Tarayyar Rasha game da wannan batu.

Duk da abubuwan da ke sama, rubutun na sama suna fitar da labarai:

a) ba ya ƙunshi bayanin kai tsaye cewa cryptocurrencies surrogate ne na kuɗi,

b) ba ya ƙunshi wata sanarwa cewa an haramta ma'amaloli tare da cryptocurrency a cikin Tarayyar Rasha

c) ba ya ƙunshi bayanin cewa bankuna da ƙungiyoyin lamuni na banki ba za su yi amfani da ma'amalar da ake amfani da cryptocurrencies ba.

Duba kuma: Ra'ayi: Babban Bankin Tarayyar Rasha ya sassauta matsayinsa game da cryptocurrencies *

Wato, idan muka kwatanta halin da ake ciki wanda banki zai so ya ƙi abokin ciniki don biyan kuɗi a ƙarƙashin kwangilar samar da kuɗin da aka biya na cryptocurrency, kuma abokin ciniki zai dage akan yin biyan kuɗi, to, saƙonnin da ke sama daga manema labarai. sabis ba zai isa ya tabbatar da matsayin banki na doka ba, don haka ƙarin don kare bankin daga yuwuwar da'awar diyya mai alaƙa da ƙi mara tushe ga abokin ciniki don aiwatar da ma'amala ta banki.

Shin mutane da ƙungiyoyin doka mazauna Tarayyar Rasha an yarda su yi aiki tare da cryptocurrencies?

Ee, an yarda da su.

Babban takardan hukuma akan wannan batu shine Wasiƙar Ma'aikatar Kuɗi na Tarayyar Rasha da Ma'aikatar Harajin Tarayya ta Tarayyar Rasha ta ranar Oktoba 3, 2016 N OA-18-17/1027 * (kuma akwai rubutu akan http://miningclub.info/threads/fns-i-kriptovaljuty-oficialnye-otvety.1007/), wanda yake cewa:

"Dokar Tarayyar Rasha ba ta ƙunshi haramcin 'yan ƙasar Rasha da ƙungiyoyi masu yin mu'amala ta amfani da cryptocurrency ba"

Kamfanoni, bankuna da kungiyoyi masu ba da lamuni na banki ba su da wata hujja ko ikon ƙin amincewa da matsayin hukuma na Ma'aikatar Kuɗi ta Tarayyar Rasha da Ma'aikatar Harajin Tarayya ta Tarayyar Rasha kan wannan batu.

Duba kuma: Wasiƙu daga Ma'aikatar Kuɗi da Ma'aikatar Haraji ta Tarayya: ra'ayi ko doka?

Shin cryptocurrencies "kuɗin waje"?

Dangane da tanade-tanaden Dokar Tarayya na Disamba 10.12.2003, 173 N XNUMX-FZ "Akan Tsarin Kuɗi da Kula da Kuɗi" (Art. Mataki na 1. Abubuwan da ake amfani da su a cikin wannan Dokar TarayyaBitcoin, ether, da dai sauransu. ba kudin waje ba ne, saboda haka, ƙauyuka a cikin waɗannan raka'a na yau da kullun ba su ƙarƙashin ƙuntatawa da aka tanadar don amfani da ƙauyuka a cikin kuɗin waje.

An tabbatar da wannan ta Wasikar Ma'aikatar Kuɗi na Tarayyar Rasha da Ma'aikatar Harajin Tarayya ta Tarayyar Rasha ta ranar Oktoba 3, 2016 No. OA-18-17/1027:

"Tsarin kula da kudin da ake da shi ba ya ba da izinin karɓar hukumomin kula da kuɗi (Bankin Rasha, Sabis na Harajin Tarayya na Rasha, Ma'aikatar Kwastam ta Tarayya ta Rasha) da kuma wakilan kula da kuɗi (bankunan da aka ba da izini da ƙwararrun mahalarta a cikin kasuwannin tsaro waɗanda ba su da tushe. Bankunan da aka ba da izini) daga mazauna da kuma waɗanda ba mazaunan bayanan game da siye da siyar da cryptocurrencies ”

Don haka, cryptocurrencies ba "kuɗin waje" ba ne a cikin ma'anar dokokin yanzu na Tarayyar Rasha kuma ma'amaloli tare da su ba su da alaƙa da ƙuntatawa da ƙa'idodi masu dacewa. Wannan yana nufin, duk da haka, irin waɗannan ma'amaloli, a matsayinka na gaba ɗaya, suna ƙarƙashin harajin VAT.

Yadda ake nuna cryptocurrency a cikin lissafin kudi

Cryptocurrency baya faɗuwa a ƙarƙashin ma'anar "ƙari mara ƙarfi" bisa ga Dokokin Kididdigar Kuɗi "Kididdigar Kadarorin da Ba Za a Iya Ganuwa" (PBU 14/2007))

Tun da yake don a gane shi azaman kadari marar amfani, abu dole ne ya cika waɗannan buƙatun (sakin layi “d”, “e”, sakin layi na 3 na sashe I. PBU 14/2007):

“d) an yi nufin amfani da abin na dogon lokaci, watau. rayuwa mai amfani fiye da watanni 12 ko tsarin aiki na yau da kullun idan ya wuce watanni 12;
e) kungiyar ba ta da niyyar siyar da abin a cikin watanni 12 ko tsarin aiki na yau da kullun idan ya wuce watanni 12;

Cryptocurrency za a iya la'akari da lissafin kudi a matsayin zuba jari na kudi bisa ga PBU 19/02 "Accounting for Financial Investments"

A cewar PBU 19.02:

“Kasuwancin kuɗi na ƙungiyar sun haɗa da: asusun jahohi da na birni, takaddun wasu ƙungiyoyi, gami da takaddun bashi wanda aka ƙayyade kwanan wata da farashin biyan kuɗi (bonds, bills); gudunmawa ga ikon (raba) babban birnin sauran kungiyoyi (ciki har da rassa da kamfanonin kasuwanci masu dogara); rancen da aka bayar ga wasu kungiyoyi, ajiya a cibiyoyin bashi, kudaden da aka samu a kan aikin da'awar, da sauransu."

A wannan yanayin, lissafin bai ƙare ba, kuma kalmar "ex." (wani) na iya haɗawa da cryptocurrency. A lokaci guda, cryptocurrencies a cikin tsattsarkan nau'ikan su (ether, bitcoin) ba shakka ba amintattu bane (duk da haka, sauran alamu akan blockchain na iya zama irin wannan a wasu lokuta)

A sakamakon haka, an ba da shawarar nuna cryptocurrency a cikin lissafin kudi akan asusun 58 "Financial Investments" (Order na Ma'aikatar Kudi na Tarayyar Rasha kwanan wata Oktoba 31.10.2000, 94 N XNUMXn "A kan yarda da Chart of Accounts don lissafin kudi da tattalin arziki ayyukan kungiyoyi da Umurnai na aikace-aikace") Kuna iya ƙirƙirar ƙaramin asusun ajiya na musamman ko ƙananan asusun a cikin asusu 58 don wannan dalili.

Wadancan. Lokacin siyan cryptocurrency (bitcoin, ether) don kudin waje, muna ba da rancen 52 "Asusun Kuɗi" da kuma zare kudi 58 "Financial Investments".
Lokacin siyar da crypto don rubles na Rasha, muna zare kudi na 51 "Asusun Kuɗi" daidai (idan na kuɗi - 52 "Asusun Kuɗi", idan na tsabar kuɗi rubles - 50 "Ofishin Kuɗi"), da bashi 58 "Zuba jari na Kuɗi"

Bangarorin zamantakewa da siyasa da shawarwari don aiwatarwa

Ana zaton cewa farkon ma'amaloli tare da cryptocurrency ya kamata a za'ayi a cikin kananan yawa, kuma watakila ba tare da Bitcoin, wanda wani lokacin ya bayyana a cikin sirri kalamai na jami'ai, amma tare da ether, wanda ba kawai ba ya bayyana a cikin irin wannan kalamai a cikin wani mummunan mahallin, amma. akasin haka yana da shaidar amincewa kai tsaye daga manyan shugabannin Tarayyar Rasha. Wanda ya kafa aikin Ethereum Vitalik Buterin, ya shiga cikin aikin dandalin tattalin arziki na St. Petersburg (SPIEF) tare da manyan jami'an Tarayyar Rasha., kuma shi ma ya karbe shi daga Shugaban Tarayyar Rasha, wanda ba shakka ba zai iya faruwa ba idan ba a sami kyakkyawan hali na jagorancin Tarayyar Rasha game da aikin Ethereum ba.

Bugu da ƙari, ana iya ɗauka cewa a cikin dogon lokaci, ether yana da girma mai girma girma tare da fadada amfani da kwangila masu kyau a kan dandalin Ethereum. Har ila yau, ya kamata a la'akari da cewa, ba kamar Bitcoin ba, ether yana da amfani mai amfani a matsayin "man fetur" (gas) don ƙaddamarwa da kuma aiwatar da kwangilar kwangila a kan dandalin Ethereum, kuma kamar haka wajibi ne ga ƙungiyoyi masu tasowa da / ko nazarin kwangiloli masu wayo akan blockchain. Bugu da ƙari, musayar cryptocurrency ɗaya zuwa wani, misali, eth don btc, ana samun ta atomatik akan dandamali kamar shapeshift.io

Zaɓuɓɓuka don gudanar da ma'amaloli don siyan cryptocurrency ta mazaunan Tarayyar Rasha

Siyan cryptocurrency kai tsaye don kuɗin waje.

A wannan yanayin, an kulla yarjejeniya tsakanin wanda ba mazaunin ba (alal misali, wani kamfani na waje) da mazaunin Tarayyar Rasha cewa mazaunin Tarayyar Rasha yana canja wurin kuɗi ga wanda ba mazaunin ba a cikin dalar Amurka ko Yuro, da kuma wanda ba mazaunin ba yana tabbatar da cewa an shigar da shigarwar a cikin rajistar Ethereum da aka rarraba game da canja wurin zuwa adireshin da aka ƙayyade a cikin yarjejeniya akan hanyar sadarwa ta Ethereum, mallakar wata ƙungiya ta doka ko mutum - mazaunin Tarayyar Rasha, adadin ether ko bitcoins da aka ƙayyade a ciki. kwangilar.

Wani zaɓi mai yuwuwa shine a yi amfani da wasiƙar kiredit mai iya canzawa don matsuguni. Bankin yana buɗe wasiƙar bashi a cikin ni'imar kamfanin na ketare bayan karɓar adadin cryptocurrency da aka ƙayyade a cikin yarjejeniyar zuwa adireshin da aka ƙayyade a cikin yarjejeniyar a cikin hanyar sadarwar Ethereum ko Bitcoin, kuma kamfanin na waje yana canja wurin biyan kuɗi zuwa masu samar da cryptocurrency.

Canja wurin kuɗi a cikin amana zuwa asusun ketare, wanda ke yin saka hannun jari na kuɗi, gami da a cikin cryptocurrencies, don biyan bukatun abokin ciniki.

A wannan yanayin, cryptocurrency mallakar wani asusun saka hannun jari na waje ne, wani kaso wanda wani kamfani ne mazaunin Tarayyar Rasha ya samu. A lokaci guda kuma, za a iya gina wani makirci wanda kamfanin da ke zaune a Tarayyar Rasha kuma ya karbi maɓalli na sirri da kalmar sirri don sarrafa asusun akan Ethereum, ko kuma ya sami damar "fitar da kuɗi" (watau janyewa). a cikin hanyar cryptocurrency) rabonsa a cikin asusun a kowane lokaci. A cikin wannan zaɓi, yana iya zama sauƙi ga banki (ko ƙungiyar bashi ba ta banki ba) don aiwatar da biyan kuɗin abokin ciniki, tun lokacin da aka biya biyan kuɗi a ƙarƙashin yarjejeniyar ba don cryptocurrency ba, amma don rabon a cikin asusun saka hannun jari (wanda ya fi kowa don haka. bankuna), da sunan asusun zuba jari na iya bayyana a cikin yarjejeniyar , kuma ba cryptocurrencies kai tsaye ba, da kuma nuni ga yanayin aikinsa.

A lissafin kudi, kamar yadda aka nuna a sama, wani doka mahaluži nuna ta zuba jari a cikin 58 "Financial Zuba Jari", da kuma lokacin da juya da ajiya cikin cryptocurrency, za ka iya kawai canja wurin shi zuwa wani subaccount 58 na asusun.

source: www.habr.com

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