Kodi ma cryptocurrencies ali ndi ufulu wachibadwidwe ku Russian Federation?
Inde Ali.
Mndandanda wazinthu za ufulu wachibadwidwe ukuwonetsedwa mu :
“Zolinga zaufulu wa anthu zikuphatikizapo zinthu, kuphatikizapo ndalama ndi zolemba, katundu wina, kuphatikizapo ndalama zopanda ndalama, chitetezo chosatsimikiziridwa, ufulu wa katundu; zotsatira za ntchito ndi kupereka ntchito; zotsatira zotetezedwa za ntchito zanzeru ndi njira zopangira munthu payekhapayekha (intellectual property); zopindulitsa zosaoneka"
Monga momwe tikuonera m'malemba a lamulo, mndandandawu suli wokha, ndipo umaphatikizapo ufulu uliwonse wa katundu, zotsatira za ntchito ndi kupereka ntchito, komanso zopindulitsa zosaoneka (mwachitsanzo: "Mundiyimbira nyimbo, ndipo ndidzavina. inu” - uku ndikusinthanitsa mapindu osawoneka)
Mawu omwe nthawi zambiri amakumana nawo kuti "palibe tanthauzo la cryptocurrency m'malamulo a Russian Federation ndipo chifukwa chake ntchito nawo ndizosaloledwa" sadziwa kuwerenga.
Malamulo, makamaka, sayenera ndipo sangakhale ndi tanthauzo la zinthu zonse zomwe zingatheke ndi zochitika zenizeni zozungulira, pokhapokha ngati zochitika zina kapena ntchito zina ndi zinthu zina zimafuna malamulo apadera kapena kuletsa.
Choncho, kusakhalapo kwa tanthawuzo m'malamulo kumasonyeza kuti woweruzayo sanaone kuti n'koyenera kukhazikitsa malamulo apadera kapena kuletsa ntchito zoyenera. Mwachitsanzo, malamulo a Chitaganya cha Russia alibe mfundo za "tsekwe" kapena "kunena nthano," koma izi sizikutanthauza kuti kugulitsa atsekwe kapena kunena nthano ndi ndalama ndi zoletsedwa m'dera la Russian Federation.
Mwa chikhalidwe chake, kulandira kapena kusamutsa cryptocurrency ikupanga kulowa mu kaundula deta anagawira, ndipo m'lingaliro limeneli ndi ofanana ndi kugula ndi kugulitsa ankalamulira dzina, amenenso kanthu kuposa kulowa mu kaundula deta anagawira. Panthawi imodzimodziyo, dzina lachidziwitso limakhala ndi machitidwe ogwiritsidwa ntchito, komanso machitidwe oweruza kuti aganizire za mikangano yokhudza umwini wa dzina lachidziwitso.
Onaninso: .
Kodi ma cryptocurrencies ndi "ndalama"?
Ayi, sali.
Lingaliro la "ndalama surrogate" limagwiritsidwa ntchito mu Art. Mutu 27 VI "Bungwe la kayendetsedwe ka ndalama" Ndipo monga momwe mutu wa mutuwu ukusonyezera, ukukhudzana ndi dera kuzunguliridwa kwa ndalama, ndiko kuti, imaletsa kugawa ntchito ndalama china chilichonse kupatula ma ruble aku Russia operekedwa ndi Bank of Russia.
Izi zikuwonetseredwa ndi machitidwe azamalamulo ku Russian Federation. Choncho, "mlandu wa madera" odziwika bwino (mlandu wapachiweniweni wozikidwa pa zomwe Ofesi ya Woimira Boma ya Yegoryevsk City yotsutsana ndi nzika M. Yu. Shlyapnikov kuti azindikire kuti kugwiritsa ntchito zinthu zopangidwa ndi iye sikuloledwa. , pomwe Khoti Lalikulu la Yegoryevsk la Chigawo cha Moscow lidazindikira za kukhalapo kwa nkhani ya "ogwiritsa ntchito ndalama", lidakhudza makamaka "kolion" zandalama. sakutsutsanso izi.
Zindikirani: Kuyenera kudziwidwa kuti malamulo a ku Russia samayika ndalama zosinthanitsa, ma tokeni a metro, tchipisi ta kasino, ndi golide ngati "olowa ndalama."
Udindo wa Central Bank of the Russian Federation
Utumiki wa atolankhani wa Central Bank of the Russian Federation watulutsa mauthenga angapo azidziwitso
zokhudzana ndi cryptocurrency:
1) ,
2) ,
Zomwe tinganene kuti:
Zolembazi zidaperekedwa ndi atolankhani, sizinasayinidwe ndi aliyense, sizinalembetsedwe, ndipo mwalamulo sizingaganizidwe kuti ndizofunika kwambiri kapena china chake chomwe chingagwire ntchito pakutanthauzira kwamalamulo (onani. ), zomwe mwachiwonekere ziyenera kutanthauziridwa kuti palibe malo olamulira a Central Bank of the Russian Federation pankhaniyi.
Ngakhale zili pamwambazi, zolemba zomwe zili pamwambazi zikutulutsa:
a) mulibe mawu achindunji kuti ma cryptocurrencies ndi ndalama,
b) mulibe mawu kuti wotuluka ndi cryptocurrency ndi zoletsedwa mu Russian Federation
c) musakhale ndi mawu oti mabanki ndi mabungwe omwe si akubanki sayenera kuchita zomwe ma cryptocurrencies amagwiritsidwa ntchito.
Onaninso:
Ndiko kuti, ngati ife kutsanzira zinthu zimene banki angafune kukana kasitomala kupereka malipiro pansi mgwirizano kupereka malipiro kutengerapo cryptocurrency, ndipo kasitomala amaumirira kuti malipiro, ndiye pamwamba mauthenga atolankhani. utumiki sizingakhale zokwanira kutsimikizira udindo wa banki, ndipo motero kwambiri kuteteza banki ku zonena zotheka kuwonongeka kugwirizana ndi kukana kopanda maziko kwa kasitomala kuchita ndi banki.
Kodi anthu ndi mabungwe azamalamulo okhala ku Russian Federation amaloledwa kugwira ntchito ndi ma cryptocurrencies?
Inde, amaloledwa.
Chikalata chachikulu chovomerezeka pankhaniyi ndi (malemba akupezekanso pa ), akuti:
"Malamulo a Russian Federation alibe chiletso kwa nzika zaku Russia ndi mabungwe omwe akuchita zochitika pogwiritsa ntchito cryptocurrency"
Mabizinesi, mabanki ndi mabungwe omwe si akubanki alibe zifukwa kapena ulamuliro wokana udindo wa Unduna wa Zachuma ku Russian Federation ndi Federal Tax Service ya Russian Federation pankhaniyi.
Onaninso:
Kodi ma cryptocurrencies "ndalama zakunja"?
Mogwirizana ndi zomwe zili mu Federal Law ya Disembala 10.12.2003, 173 N XNUMX-FZ "Pa Kuwongolera Ndalama ndi Kuwongolera Ndalama" (bitcoin, ether, etc. si ndalama zakunja, chifukwa chake, kukhazikika m'magawo ochiritsira sikutengera zoletsa zoperekedwa kuti zigwiritsidwe ntchito ndi ndalama zakunja.
Izi zatsimikiziridwa ndi Kalata ya Unduna wa Zachuma wa Chitaganya cha Russia ndi Federal Tax Service ya Russian Federation ya October 3, 2016 No. OA-18-17/1027:
"dongosolo lomwe lilipo lowongolera ndalama silimapereka kulandila kwa oyang'anira ndalama (Bank of Russia, Federal Tax Service of Russia, Federal Customs Service of Russia) ndi othandizira ndalama (mabanki ovomerezeka ndi akatswiri otenga nawo gawo pamsika wachitetezo omwe sali. mabanki ovomerezeka) kuchokera kwa okhalamo komanso omwe si okhalamo azidziwitso zogula ndi kugulitsa ma cryptocurrencies ”
Choncho, cryptocurrencies si "ndalama zakunja" m'lingaliro la malamulo apano a Russian Federation ndipo zochitika nawo sizikugwirizana ndi zoletsa ndi malamulo. Izi zikutanthauza, komabe, kuti zochitika zotere, monga lamulo, zimatsata msonkho wa VAT.
Momwe mungawonetsere cryptocurrency mu accounting
Ndalama za Crypto sizigwera pansi pa tanthauzo la "katundu wosawoneka" molingana ndi )
Popeza kuti chinthu chizindikirike ngati chuma chosagwirika, chiyenera kukwaniritsa zofunikira izi (ndime "d", "e", ndime 3 ya gawo I. PBU 14/2007):
"d) chinthucho chimapangidwa kuti chigwiritsidwe ntchito kwa nthawi yayitali, i.e. moyo wothandiza wopitilira miyezi 12 kapena nthawi yogwira ntchito ngati upitilira miyezi 12;
e) bungwe silikufuna kugulitsa chinthucho mkati mwa miyezi 12 kapena nthawi yogwira ntchito ngati ipitilira miyezi 12;"
Cryptocurrency ikhoza kuganiziridwa muakaunti ngati ndalama zachuma malinga ndi
Malinga ndi PBU 19.02:
"Ndalama zandalama za bungwe zimaphatikizapo: zotetezedwa za boma ndi matauni, zotetezedwa za mabungwe ena, kuphatikiza zitetezo zangongole zomwe tsiku ndi mtengo wakubweza zimatsimikiziridwa (mabondi, mabilu); zopereka ku likulu lovomerezeka (gawo) la mabungwe ena (kuphatikiza mabungwe ndi makampani omwe amadalira bizinesi); Ngongole zoperekedwa kumabungwe ena, madipoziti m'mabungwe angongole, zobweza zomwe zimapezedwa potengera zomwe zaperekedwa, ndi zina zambiri."
Pachifukwa ichi, mndandandawu siwokwanira, ndipo mawu akuti "ex." (zina) zingaphatikizepo cryptocurrency. Nthawi yomweyo, ma cryptocurrencies mu mawonekedwe awo oyera (ether, bitcoin) sizinthu zotetezedwa (komabe zizindikiro zina pa blockchain zitha kukhala zotere nthawi zina)
Choncho, akufuna kusonyeza cryptocurrency mu akawunti pa nkhani 58 "Financial ndalama" () Mutha kupanga akaunti yaying'ono kapena maakaunti ang'onoang'ono muakaunti 58 pachifukwa ichi.
Iwo. pogula cryptocurrency (bitcoin, ether) pa ndalama zakunja, timabwereketsa 52 "Maakaunti a Ndalama" ndi debit 58 "ndalama zachuma".
Pogulitsa crypto ma ruble aku Russia, timabweza Akaunti 51 "Maakaunti a Ndalama" molingana (ngati ndi ndalama - 52 "Maakaunti a Ndalama", ngati ndalama za ruble - 50 "Cash Office"), ndi ngongole 58 "Financial Investments"
Zokhudza chikhalidwe ndi ndale ndi malingaliro kuti akwaniritse
Zimaganiziridwa kuti zochitika zoyamba ndi cryptocurrency ziyenera kuchitidwa pang'ono, ndipo mwina osati ndi Bitcoin, zomwe nthawi zina zimawonekera m'mawu achinsinsi a akuluakulu, koma ndi ether, zomwe sizikuwoneka m'mawu oterowo molakwika, koma m'malo mwake ali ndi umboni wa kuvomerezedwa kosalunjika kuchokera kwa utsogoleri wapamwamba wa Chitaganya cha Russia. Woyambitsa ntchito ya Ethereum , ndipo adalandiridwanso ndi Purezidenti wa Russian Federation, zomwe ndithudi sizikanatheka ngati panalibe maganizo abwino a utsogoleri wa Russian Federation ku polojekiti ya Ethereum.
Kuonjezera apo, tingaganize kuti m'kupita kwa nthawi, ether ali ndi mphamvu zowonjezera kukula ndi kuwonjezereka kwa kugwiritsa ntchito mapangano anzeru pa nsanja ya Ethereum. Ziyeneranso kuganiziridwa kuti, mosiyana ndi Bitcoin, ether ili ndi ntchito yogwiritsira ntchito ngati "mafuta" (gasi) kuti atumizidwe ndikuchita mapangano anzeru pa nsanja ya Ethereum, ndipo motero ndizofunikira kwa mabungwe omwe akukhudzidwa ndi chitukuko ndi / kapena kuphunzira za makontrakitala anzeru pa blockchain. Kuphatikiza apo, kusinthanitsa kwa cryptocurrency imodzi ndi ina, mwachitsanzo, eth ya btc, imapezeka yokha pamapulatifomu ngati shapeshift.io
Mungasankhe kuchita wotuluka kwa kupeza cryptocurrency ndi okhala Russian Federation
Kugula kwachindunji kwa cryptocurrency kwa ndalama zakunja.
Pachifukwa ichi, mgwirizano umatsirizika pakati pa osakhala (mwachitsanzo, kampani yakunyanja) ndi wokhala ku Russian Federation kuti wokhala ku Russian Federation amasamutsa ndalama kwa osakhala m'madola aku US kapena ma euro, ndi osakhala nzika amaonetsetsa kuti zolemba zapangidwa mu Ethereum anagawira kaundula za kusamutsa ku adiresi anafotokoza mu mgwirizano pa maukonde Ethereum, mwini wa bungwe lazamalamulo kapena munthu - wokhala mu Russian Federation, kuchuluka kwa etha kapena bitcoins anatchula mu mgwirizano.
Njira ina yotheka ndiyo kugwiritsa ntchito kalata yobwereketsa yomwe ingasinthidwe pakubweza ngongole. Bankiyo imatsegula kalata ya ngongole mokomera kampani yakunyanja ikalandira kuchuluka kwa ndalama za Digito zomwe zafotokozedwa mu mgwirizano ku adilesi yomwe yafotokozedwa mu mgwirizano wa Ethereum kapena Bitcoin network, ndipo kampani yakunyanja imasamutsa ndalamazo kwa ogulitsa ndalama za crypto.
Kusamutsa ndalama mwachikhulupiriro ku thumba lakunyanja, lomwe limapanga ndalama zandalama, kuphatikiza ma cryptocurrencies, mokomera kasitomala.
Pachifukwa ichi, cryptocurrency ili ndi thumba la ndalama zakunja, gawo lomwe limapezeka ndi kampani yomwe imakhala ku Russian Federation. Pa nthawi yomweyi, chiwembu chikhoza kumangidwa momwe kampani yomwe ikukhala ku Russian Federation imalandiranso chinsinsi chachinsinsi ndi mawu achinsinsi kuti ayang'anire akaunti pa Ethereum, kapena amapeza mwayi "wopereka ndalama" (mwachitsanzo, kuchotsa ndalama). mu mawonekedwe a cryptocurrency) gawo lake mu thumba nthawi iliyonse. Mwanjira iyi, zingakhale zosavuta kuti banki (kapena bungwe losakhala la banki) likonze malipiro a kasitomala, popeza malipiro a mgwirizanowo samapangidwa chifukwa cha cryptocurrency, koma gawo la thumba la ndalama (lomwe ndilofala kwambiri mabanki), ndi dzina la thumba ndalama zingaoneke mu mgwirizano , osati cryptocurrencies mwachindunji, ndi kutchula zikhalidwe za ntchito yake.
Mu zowerengera, monga tawonera pamwambapa, bungwe lovomerezeka likuwonetsa ndalama zake mu 58 "Financial Investments", ndipo mukatembenuza ndalamazo kukhala cryptocurrency, mutha kungotengera akaunti ina 58 ya akauntiyo.
Source: www.habr.com