Aia nā cryptocurcies i nā kuleana kīwila ma ka Russian Federation?
ʻAe, ʻo lākou.
Hōʻike ʻia ka papa inoa o nā kuleana kīwila ma :
"ʻO nā mea o nā kuleana kīwila e komo pū me nā mea, me nā kālā kālā a me nā palapala hōʻoia, nā waiwai ʻē aʻe, me nā kālā kālā ʻole, nā palapala hōʻoia ʻole, nā kuleana waiwai; nā hopena o ka hana a me ka hāʻawi ʻana i nā lawelawe; ʻO nā hopena palekana o ka hana naʻauao a me ke ʻano o ka hoʻohālikelike ʻana e like me lākou (waiwai naʻauao); pono intangible"
E like me ka mea i ʻike ʻia ma ka kikokikona o ke kānāwai, ʻaʻole kūʻokoʻa kēia papa inoa, a aia nā kuleana waiwai, nā hopena o ka hana a me ka hoʻolako ʻana i nā lawelawe, a me nā pōmaikaʻi ʻike ʻole (e laʻa: "ʻOli ʻoe noʻu, a e hula wau no iā ʻoe” - he hoʻololi kēia i nā pōmaikaʻi hiki ʻole)
ʻO nā ʻōlelo i ʻike pinepine ʻia "ʻaʻohe wehewehe o ka cryptocurrency i loko o ke kānāwai o ka Russian Federation a no laila ʻaʻole ʻae ʻia nā hana me lākou" ʻaʻohe palapala.
ʻAʻole pono a ʻaʻole hiki i ke kānāwai ke loaʻa ka wehewehe ʻana o nā mea āpau a me nā mea e pili ana i ka ʻoiaʻiʻo a puni, koe wale nō i nā hihia kahi e koi ai kekahi mau hana a i ʻole nā hana me kekahi mau mea i ka hoʻoponopono kūikawā.
No laila, ʻo ka loaʻa ʻole o kahi wehewehe i loko o ke kānāwai e hōʻike ana ʻaʻole i manaʻo ka luna kānāwai he pono ke hoʻokomo i ka hoʻoponopono kūikawā a i ʻole ka pāpā ʻana i nā hana kūpono. No ka laʻana, ʻaʻole i loko o ke kānāwai o ka Russian Federation nā manaʻo o "goose" a i ʻole "haʻi ʻana i nā moʻolelo moʻolelo," akā ʻaʻole kēia i ke ʻano o ke kūʻai aku ʻana i nā geese a i ʻole ka haʻi ʻana i nā moʻolelo moʻolelo no ke kālā he kānāwai ʻole ma ka ʻāina o ka Russian Federation.
Ma kona ano, ka loaa ana a me ka hoololi ana i ka cryptocurrency e hana ana i ke komo ana i loko o ka puunaue ikepili kakau, a ma keia manao ua like ia me ke kuai ana a me ke kuai ana i ka inoa inoa, a he mea wale no ia ma kahi o ke komo ana i loko o ka waihona ikepili mahele. I ka manawa like, ua hoʻokumu ʻia ka inoa inoa o ka hoʻohana ʻana, a me ka hana hoʻokolokolo no ka noʻonoʻo ʻana i nā hoʻopaʻapaʻa e pili ana i ka kuleana o ka inoa domain.
E nānā hoʻi: .
ʻO nā cryptocurcies he "kūʻai kālā"?
ʻAʻole, ʻaʻole lākou.
Hoʻohana wale ʻia ka manaʻo o ka "money surrogate" ma Art. Mokuna 27 VI "Ka hui o ke kahe kālā" A e like me ke poʻo o kēia mokuna, pili ia i ka pōʻai kaʻina kālā, ʻo ia hoʻi, pāpā ia i ka hāʻawi ʻana i nā hana kālā nā mea ʻē aʻe ma mua o nā rubles Lūkini i hoʻopuka ʻia e ka Bank of Russia.
Hōʻike ʻia kēia e ka hana hoʻokō kānāwai ma ka Russian Federation. No laila, ʻo ka "hihia o nā kolone" kaulana (he hihia kīwila e pili ana i ka koi a ka Yegoryevsk City Prosecutor's Office e kūʻē i ke kamaʻāina M. Yu. Shlyapnikov e ʻike i ke kānāwai i ka hoʻohana ʻana i nā huahana i hana ʻia e ia. , i loko o ka Yegoryevsk City Aha o ka Moscow Region i ike i ke ola o ka hoopuka ana o "ke kālā surrogates", ua pili pono kālā "kolions". Ma hope o ia mea, Shlyapnikov hoopuka 'ole-kālā kolions ma ka Emercoin blockchain, a me ka hoʻopiʻi 'oihana apparently. ʻaʻole kūʻē hou i kēia.
'Ōlelo Aʻo: Pono e hoʻomaopopo ʻia ʻaʻole hoʻokaʻawale ka hana hoʻokō kānāwai ma ka Russian Federation i nā bila o ke kūʻai ʻana, nā metro tokens, nā ʻāpana casino, a me ke gula ma ke ʻano he "kumu kālā."
Ke kūlana o ka Central Bank o ka Russian Federation
Ua hoʻokuʻu ka lawelawe paʻi o ka Central Bank o ka Russian Federation i kekahi mau leka ʻike
pili i ka cryptocurrency:
1) ,
2) ,
E pili ana i kēia mau mea hiki ke ʻōlelo ʻia:
Ua hoʻopuka ʻia kēia mau palapala e ka lawelawe paʻi, ʻaʻole i pūlima ʻia e kekahi, ʻaʻole i hoʻopaʻa inoa ʻia, a ʻaʻole hiki ke manaʻo ʻia ma ke kānāwai he mea normative significance a i ʻole kekahi mea e pili ana i ka wehewehe ʻana i ke kānāwai (e nānā. ), ʻo ia ka mea e wehewehe ʻia ʻo ka nele o kahi kūlana hoʻoponopono o ka Central Bank o ka Russian Federation ma kēia pilikia.
Ma waho aʻe o nā mea i luna aʻe nei, ʻo nā kikokikona o ka hoʻopuka paʻi ma luna nei:
a) ʻaʻole i loaʻa kahi ʻōlelo pololei e pili ana nā cryptocurcies i ke kālā,
b) ʻaʻole i loaʻa kahi ʻōlelo e pāpā ʻia nā hana me ka cryptocurrency i ka Russian Federation
c) ʻaʻole i loaʻa kahi ʻōlelo ʻaʻole pono nā panakō a me nā hui hōʻaiʻē ʻole e lawelawe i nā kālepa i hoʻohana ʻia ai nā cryptocurrencies.
E nānā hoʻi:
ʻO ia hoʻi, inā mākou e hoʻohālike i kahi kūlana kahi e makemake ai kahi panakō e hōʻole i ka mea kūʻai aku e uku ma lalo o kahi ʻaelike e hāʻawi ana i ka hoʻoili kālā ʻana o ka cryptocurrency, a koi ka mea kūʻai aku i ka uku, a laila ʻo nā memo ma luna mai ka paʻi. ʻAʻole lawa ka lawelawe e hōʻoia i ke kūlana kānāwai o ka panakō, a pēlā e pale aku ai i ka panakō mai kahi koi kūpono no nā pohō e pili ana i ka hōʻole kumu ʻole i ka mea kūʻai aku e hana i kahi hana panakō.
Ua ʻae ʻia nā kānaka a me nā hui kānāwai e noho ana i ka Russian Federation e hana me nā cryptocurrencies?
ʻAe, ua ʻae ʻia lākou.
ʻO ka palapala mana nui e pili ana i kēia pilikia (Loaʻa ka kikokikona ma ), e ʻōlelo ana:
"ʻAʻole i loko o ke kānāwai o ka Russian Federation ka pāpā ʻana i nā kamaʻāina Lūkini a me nā hui e hana ana i nā kālepa me ka hoʻohana ʻana i ka cryptocurrency"
ʻAʻohe kumu a i ʻole ka mana o nā ʻoihana, nā panakō a me nā hui kālā ʻole e hōʻole i ke kūlana kūhelu o ke Kuhina Waiwai o ka Russian Federation a me ka Federal Tax Service o ka Russian Federation ma kēia pilikia.
E nānā hoʻi:
He "kālā haole" anei nā cryptocurrencies?
E like me nā ʻōlelo o ke Kānāwai Federal o Dekemaba 10.12.2003, 173 N XNUMX-FZ "Ma ka hoʻoponopono kālā a me ka mana kālā" () bitcoin, ether, etc. ʻaʻole ia he kālā ʻē; no laila, ʻaʻole i kau ʻia nā hoʻoholo i loko o kēia mau ʻāpana maʻamau i nā kapu i hāʻawi ʻia no ka hoʻohana ʻana i nā hoʻoholo ma ke kālā haole.
Ua hōʻoia kēia e ka Letter of the Ministry of Finance of the Russian Federation a me ka Federal Tax Service o ka Russian Federation i hoʻopaʻa ʻia ma ʻOkakopa 3, 2016 No. OA-18-17/1027:
"ʻAʻole hāʻawi ka ʻōnaehana hoʻokele kālā i ka loaʻa ʻana o nā mana mana kālā (Bank of Russia, Federal Tax Service of Russia, Federal Customs Service of Russia) a me nā mea hoʻokele kālā (nā panakō i ʻae ʻia a me nā mea komo ʻoihana i ka mākeke palekana ʻaʻole. nā panakō i ʻae ʻia) mai nā kamaʻāina a me nā kamaʻāina ʻole o ka ʻike e pili ana i ke kūʻai ʻana a me ke kūʻai ʻana i nā cryptocurrencies ”
No laila, ʻaʻole "kālā haole" nā cryptocurcies ma ke ʻano o ke kānāwai o kēia manawa o ka Russian Federation a ʻaʻole pili nā kālepa me lākou me nā palena a me nā lula. Eia naʻe, ʻo ia mau hana ma ke ʻano he kānāwai maʻamau, e pili ana i ka ʻauhau VAT.
Pehea e noʻonoʻo ai i ka cryptocurrency i ka helu helu
ʻAʻole hāʻule ka Cryptocurrency ma lalo o ka wehewehe ʻana o ka "waiwai intangible" e like me )
I mea e ʻike ʻia ai he waiwai ʻike ʻole ʻia, pono e hoʻokō kekahi mea i kēia mau koi (nā paukū "d", "e", pauku 3 o ka pauku I. PBU 14/2007):
“d) manaʻo ʻia ka mea e hoʻohana ʻia no ka manawa lōʻihi, ʻo ia hoʻi. ola pono ma mua o 12 mahina a i ʻole ka pōʻaiapili hana maʻamau inā ʻoi aku ia ma mua o 12 mahina;
e) ʻaʻole manaʻo ka hui e kūʻai aku i ka mea i loko o 12 mau mahina a i ʻole ka pōʻai hana maʻamau inā ʻoi aku ia ma mua o 12 mau mahina;
Hiki ke lawe ʻia ʻo Cryptocurrency i ka moʻohelu kālā ma ke ʻano he kālā kālā e like me
Wahi a PBU 19.02:
"ʻO nā hoʻopukapuka kālā o kahi hui e pili ana: nā palekana moku'āina a me ke kaona, nā palekana o nā hui ʻē aʻe, me nā hōʻaiʻē hōʻaiʻē kahi i hoʻoholo ʻia ai ka lā a me ke kumukūʻai o ka hoʻihoʻi ʻana (bonds, bills); nā haʻawina i ka ʻāpana ʻae ʻia o nā hui ʻē aʻe (me nā hui ʻoihana a me nā hui ʻoihana hilinaʻi); ʻO nā hōʻaiʻē i hāʻawi ʻia i nā hui ʻē aʻe, nā waihona i loko o nā ʻoihana hōʻaiʻē, nā loaʻa i loaʻa ma ke kumu o ka hāʻawi ʻana i nā koi, etc.
I kēia hihia, ʻaʻole i pau ka papa inoa, a ʻo ka huaʻōlelo "ex." ('ē aʻe) hiki ke komo pū kekahi cryptocurrency. I ka manawa like, ʻo nā cryptocurrencies i ko lākou ʻano maʻemaʻe (ether, bitcoin) ʻaʻole ia he mau palekana (akā naʻe, ʻo nā hōʻailona ʻē aʻe ma ka blockchain e like paha i kekahi mau hihia)
No laila, ua manaʻo ʻia e hōʻike i ka cryptocurrency ma ka helu helu 58 "Hoʻopukapuka kālā" () Hiki iā ʻoe ke hana i kahi sub-account a i ʻole sub-accounts ma ka helu 58 no kēia kumu.
ʻO kēlā mau. i ke kūʻai ʻana i ka cryptocurrency (bitcoin, ether) no nā kālā ʻē, hōʻaiʻē mākou i 52 "Nā moʻolelo kālā" a me ka hōʻaiʻē 58 "Nā hoʻopukapuka kālā".
Ke kūʻai aku nei i ka crypto no nā rubles Lūkini, hoʻokaʻawale mākou i ka moʻokāki 51 "Nā Pūʻulu kālā" e like me ia (inā no ke kālā - 52 "Nā waihona kālā", inā no nā rubles kālā - 50 "Keʻena kālā"), a me ka hōʻaiʻē 58 "Ke kālā kālā"
Nā hiʻohiʻona socio-political a me nā manaʻo no ka hoʻokō
Ua manaʻo ʻia e lawe ʻia nā hana mua me ka cryptocurrency i nā liʻiliʻi liʻiliʻi, a ʻaʻole paha me Bitcoin, i kekahi manawa i ʻike ʻia i nā ʻōlelo pilikino o nā luna, akā me ka etera, ʻaʻole wale i ʻike ʻia i loko o ia mau ʻōlelo i kahi pōʻaiapili maikaʻi ʻole, akā. akā, aia nā hōʻike o ka ʻae ʻole ʻia mai ke alakaʻi kiʻekiʻe o ka Russian Federation. Ka mea nāna i hoʻokumu i ka papahana Ethereum , a ua loaʻa pū ʻia ʻo ia e ka Pelekikena o ka Russian Federation, ʻaʻole hiki ke hana inā ʻaʻole i loaʻa kahi ʻano maikaʻi o ke alakaʻi ʻana o ka Russian Federation i ka papahana Ethereum.
Eia kekahi, hiki ke manaʻo ʻia i ka wā lōʻihi, ʻoi aku ka nui o ka ulu ʻana o ka ether me ka hoʻonui ʻia o ka hoʻohana ʻana i nā ʻaelike akamai ma ka platform Ethereum. Pono e noʻonoʻo ʻia, ʻaʻole e like me Bitcoin, he hoʻohana utilitarian ka etera ma ke ʻano he "fuel" (gas) no ka hoʻolālā ʻana a me ka hoʻokō ʻana i nā ʻaelike akamai ma ka paepae Ethereum, a no ia mea e pono ai nā hui e pili ana i ka hoʻomohala ʻana a me / a i ʻole ke aʻo ʻana i nā ʻaelike akamai ma ka blockchain. Eia kekahi, ʻo ka hoʻololi ʻana o kekahi cryptocurrency no kekahi, no ka laʻana, eth no btc, loaʻa maʻalahi ma nā paepae e like me shapeshift.io
Nā koho no ka hana ʻana i nā hana no ka loaʻa ʻana o ka cryptocurrency e nā poʻe noho o ka Russian Federation
Kūʻai pololei i ka cryptocurrency no ke kālā ʻē.
I kēia hihia, ua hoʻoholo ʻia kahi ʻaelike ma waena o kahi kamaʻāina ʻole (no ka laʻana, kahi hui o waho) a me kahi kamaʻāina o ka Russian Federation e hoʻolilo ka mea noho o ka Russian Federation i nā kālā i ka mea noho ʻole ma nā kālā US a i ʻole euro, a me ka ʻaʻole kamaʻāina e hōʻoia i nā mea i hana ʻia i loko o ka papa inoa i hāʻawi ʻia e Ethereum e pili ana i ka hoʻoili ʻana i ka helu wahi i hōʻike ʻia ma ka ʻaelike ma ka pūnaewele Ethereum, nona ka hui kānāwai a i ʻole kanaka - he kamaʻāina o ka Russian Federation, ka nui o ka etera a i ʻole bitcoins i kuhikuhi ʻia i loko. ka aelike.
ʻO kekahi koho ʻē aʻe, ʻo ia ka hoʻohana ʻana i kahi palapala hōʻaiʻē hiki ke hoʻololi ʻia no nā hoʻoholo. Wehe ka panakō i kahi leka o ka hōʻaiʻē no ka ʻoihana o waho ma ka loaʻa ʻana o ka nui o ka cryptocurrency i hōʻike ʻia i loko o ka ʻaelike i ka ʻōlelo i ʻōlelo ʻia ma ka ʻaelike i loko o ka ʻoihana Ethereum a i ʻole Bitcoin, a hoʻololi ka hui o waho i ka uku i nā mea hoʻolako cryptocurrency.
Hoʻololi i nā kālā ma ka hilinaʻi i kahi waihona kālā o waho, e hana ana i nā hoʻopukapuka kālā, me nā cryptocurcies, i ka pono o ka mea kūʻai.
I kēia hihia, ua paʻa maoli ka cryptocurrency e kahi waihona kālā hoʻopukapuka waho, kahi ʻāpana i loaʻa e kahi hui e noho ana ma ka Russian Federation. I ka manawa like, hiki ke kūkulu ʻia kahi papahana kahi e loaʻa ai i kahi hui e noho ana ma ka Russian Federation kahi kī pilikino a me ka ʻōlelo huna no ka mālama ʻana i kahi moʻokāki ma Ethereum, a i ʻole loaʻa ka manawa e "kālā" (ʻo ia hoʻi, haʻalele. ma ke ʻano o ka cryptocurrency) kāna mahele i ka waihona i kēlā me kēia manawa. Ma kēia koho, ʻoi aku ka maʻalahi o ka waihona kālā (a i ʻole ka hui hōʻaiʻē panakō) e hoʻoponopono i ka uku o ka mea kūʻai aku, no ka mea, ʻaʻole i uku ʻia ka uku ma lalo o ka ʻaelike no ka cryptocurrency, akā no ka ʻāpana o kahi waihona kālā (ʻoi aku ka maʻamau nā panakō), a hiki ke ʻike ʻia ka inoa o ka waihona kālā ma ka ʻaelike, ʻaʻole pololei nā cryptocurrencies, a me kahi kuhikuhi i nā kūlana o kāna hana.
Ma ka helu helu, e like me ka mea i hōʻike ʻia ma luna, e hōʻike ana kahi hui kānāwai i kāna mau hoʻopukapuka ma 58 "Financial Investments", a i ka hoʻololi ʻana i ka waihona i loko o ka cryptocurrency, hiki iā ʻoe ke hoʻololi wale iā ia i kahi subaccount 58 o ka moʻokāki.
Source: www.habr.com