Ko cryptocurrencies iri pasi pekodzero dzevanhu muRussian Federation?
Hungu, vakadaro.
Rondedzero yezviro zvekodzero dzevanhu inoratidzwa mu :
“Zvinhu zvekodzero dzevanhu zvinosanganisira zvinhu, zvinosanganisira mari nemadocumentary securities, zvimwe zvinhu, zvinosanganisira mari isiri yecash, securities isina magwaro, kodzero dzemidziyo; migumisiro yebasa uye kugoverwa kwemabasa; zvakadzivirirwa mhedzisiro yehungwaru chiitiko uye nzira dzekuzvimiririra dzakaenzana navo (intellectual property); mabhenefiti asingabatike"
Sezvinoonekwa kubva mugwaro remutemo, runyorwa urwu haruna kurongeka, uye runosanganisira chero kodzero yepfuma, mhedzisiro yebasa uye kupihwa kwesevhisi, uye kunyange mabhenefiti asingabatike (semuenzaniso: "unondiimbira, uye ini ndichatamba iwe" - uku kugoverana kwezvikomborero zvisingabatike)
Mashoko anowanzosangana ekuti "hapana tsanangudzo yekristptocurrency mumutemo weRussian Federation uye naizvozvo kushanda navo hakusi pamutemo" havagoni kuverenga.
Mitemo, mumusimboti, haifanire uye haigone kuve netsanangudzo yezvinhu zvese zvinogoneka uye zviitiko zvechokwadi chakatenderedza, kunze kwezviitiko apo mamwe mabasa kana mashandiro ane zvimwe zvinhu zvinoda kurongeka kwakakosha kana kurambidzwa.
Nokudaro, kusavapo kwetsanangudzo mumutemo kunoratidza kuti mutongi haana kuona zvakakodzera kuunza mutemo unokosha kana kurambidzwa kwekushanda kwakakodzera. Semuenzaniso, mutemo weRussian Federation hauna pfungwa dze "goose" kana "kutaura ngano," asi izvi hazvireve kuti kutengesa geese kana kuudza ngano dzemari hazvisi pamutemo munharaunda yeRussian Federation.
Nechimiro chayo, kugamuchira kana kuendesa cryptocurrency kuri kuita kupinda mune yakagoverwa data registry, uye mupfungwa iyi yakafanana nekutenga nekutengesa zita redunhu, iro risiri chinhu kunze kwekungopinda mune yakagoverwa data registry. Panguva imwecheteyo, zita rezita rine muitiro wakagadzwa wekushandisa, uye kunyangwe tsika yekutonga yekutariswa kwemakakatanwa pamusoro pemuridzi wezita rezita.
Onawo: .
Ko cryptocurrencies "inotora mari"?
Aiwa, havasi.
Pfungwa ye "mari surrogate" inoshandiswa chete muArt. Chitsauko 27 VI "Sangano rekutenderera kwemari" Uye sezvinoreva musoro wechitsauko chino, chine chekuita nedenderedzwa kutenderera kwemari, ndiko kuti, inorambidza kugovera mabasa cash chero chinhu kunze kweRussia rubles yakapihwa neBhangi reRussia.
Izvi zvinoratidzwa nekuita kwemutemo muRussia Federation. Nokudaro, iyo inozivikanwa zvikuru "nyaya yekoloni" (nyaya yehurumende inobva pachirevo cheYegoryevsk City Prosecutor's Office pamusoro pevagari vemo M. Yu. Shlyapnikov kuti vaone sezviri kunze kwemutemo kushandiswa kwezvinhu zvakagadzirwa naye. , umo Yegoryevsk City Court yeMoscow Region yakaziva kuvapo kwenyaya ye "cash surrogates", iyo yaibata zvakananga mari "kolions". handichapikisa izvi.
Ongorora: Zvinofanira kucherechedzwa kuti kuita kwemutemo muRussian Federation hairondedzere mabhiri ekutsinhana, metro tokens, kasino machipisi, uye goridhe se "vanotsiva mari."
Nzvimbo yeCentral Bank yeRussian Federation
Sevhisi yekudhinda yeCentral Bank yeRussian Federation yakaburitsa akati wandei ruzivo meseji
zvinoenderana ne cryptocurrency:
1) ,
2) ,
Nezve izvo zvinotevera zvinogona kutaurwa:
Aya magwaro akapihwa nevezvenhau sevhisi, haana kusainwa nemunhu chero upi zvake, haana kunyoreswa, uye zviri pamutemo haagone kutorwa sechinhu chechero kukosha kana chimwe chinhu chinoshanda mukududzirwa kwemutemo (ona. ), izvo zviri pachena zvinofanira kududzirwa sekushayikwa kwechigaro chekutonga cheCentral Bank yeRussian Federation panyaya iyi.
Zvisinei nezviri pamusoro, zvinyorwa zvezviri pamusoro zvinoburitswa:
a) haina chirevo chakananga chekuti cryptocurrencies ndeye surrogate yemari,
b) haina chirevo chekuti kutengeserana ne cryptocurrency kunorambidzwa muRussian Federation
c) haina chirevo chekuti mabhangi nemasangano asiri ebhengi kiredhiti haafanire sevhisi kutengeserana uko cryptocurrencies inoshandiswa.
Onawo:
Kureva, kana tikatevedzera mamiriro ezvinhu umo bhangi angade kuramba mutengi kuita muripo pasi pechibvumirano chinopa kubhadharwa kwakabhadharwa kwecryptocurrency, uye mutengi angaomerera pakuita mubhadharo, ipapo mameseji ari pamusoro kubva mupepanhau. sevhisi yaisazokwana kusimbisa chinzvimbo chepamutemo chebhangi, uye nekudaro zvakanyanya kudzivirira bhangi kubva kune inogoneka yekuda kukuvadzwa kwakabatana nekuramba kusiri kwechokwadi kune mutengi kuita bhangi.
Vanhu uye masangano emutemo vagari veRussian Federation vanobvumirwa kushanda nekriptovalty?
Hongu, vanobvumirwa.
Gwaro guru repamutemo panyaya iyi (chinyorwa chinowanikwawo pa ), iyo inoti:
"mutemo weRussian Federation hauna kurambidzwa kwevagari veRussia nemasangano anoita kutengeserana vachishandisa cryptocurrency"
Mabhizinesi, mabhangi uye masangano asiri emabhengi echikwereti haana zvikonzero kana mvumo yekuramba chinzvimbo chepamutemo cheMinistry of Finance yeRussian Federation uye Federal Tax Service yeRussian Federation panyaya iyi.
Onawo:
Ko cryptocurrencies "mari yekunze"?
Zvinoenderana nezvinopihwa neFederal Law yaZvita 10.12.2003, 173 N XNUMX-FZ "Pane Currency Regulation uye Currency Control" (bitcoin, ether, nezvimwe. haisi mari yekune dzimwe nyika, nekudaro, kugara muzvikamu zvakajairwa izvi hazvisi pasi pezvirambidzo zvakapihwa pakushandiswa kwekugara nemari yekunze.
Izvi zvinosimbiswa ne Tsamba yeBazi reMari yeRussian Federation uye Federal Tax Service yeRussian Federation yaOctober 3, 2016 No. OA-18-17/1027:
"Sitimu iripo yekudzora mari haipe kutambirwa kwezviremera zvekudzora mari (Bhangi reRussia, Federal Tax Service yeRussia, Federal Customs Service yeRussia) uye maajenti ekudzora mari (mabhangi ane mvumo uye vane hunyanzvi vatori vechikamu mumusika wezvibatiso mabhangi ane mvumo) kubva kuvagari uye vasiri vagari veruzivo rwekutenga nekutengesa kwemari ye crypto ”
Nokudaro, cryptocurrencies haisi "mari yekunze" mupfungwa yemutemo wezvino weRussian Federation uye kutengeserana navo hakubatanidzi nemitemo inoenderana nemitemo. Izvi zvinoreva, zvisinei, kuti kutengeserana kwakadaro, semutemo wakajairika, pasi pemutero weVAT.
Maitiro ekuratidza cryptocurrency mune accounting
Cryptocurrency haina kuwira pasi petsanangudzo ye "isingabatike asset" maererano )
Sezvo kuti chizivikanwe sechinhu chisingabatike, chinhu chinofanira kuita zvinotevera zvinodiwa (ndima "d", "e", ndima 3 yechikamu I. PBU 14/2007):
"d) chinhu chacho chakagadzirirwa kushandiswa kwenguva yakareba, i.e. hupenyu hunobatsira hunopfuura mwedzi gumi nemiviri kana kutenderera kwakajairika kana kunopfuura mwedzi gumi nemiviri;
e) sangano harina chinangwa chekutengesa chinhu mukati memwedzi ye12 kana yakajairika yekushanda kutenderera kana ichipfuura 12 mwedzi;"
Cryptocurrency inogona kuverengerwa muaccounting sekudyara kwemari maererano
Maererano nePBU 19.02:
"Kudyara kwemari yesangano kunosanganisira: zvibatiso zvehurumende nemanisipala, zvibatiso zvemamwe masangano, kusanganisira zvikwereti zvechikwereti umo zuva uye mutengo wekubhadhara zvinotarwa (mabhondi, mabhiri); mipiro kune yakatenderwa (share) capital yemamwe masangano (kusanganisira masubsidiary uye anotsamira bhizinesi makambani); zvikwereti zvinopihwa kune mamwe masangano, madhipoziti muzvikwereti zvezvikwereti, zvinogamuchirwa zvakawanikwa pahwaro hwekupihwa kwezvikwereti, nezvimwe."
Muchiitiko ichi, rondedzero haina kukwana, uye izwi rekuti "ex." (zvimwe) zvinogonawo kusanganisira cryptocurrency. Panguva imwecheteyo, cryptocurrencies mune yavo yakachena fomu (ether, bitcoin) ndeyechokwadi kwete securities (zvisinei, mamwe ma tokens pa blockchain angave akadaro mune dzimwe nguva)
Saizvozvo, zvinokurudzirwa kuratidza cryptocurrency muakaunti paaccount 58 "Financial investments" () Unogona kugadzira yakakosha sub-account kana sub-account muaccount 58 nekuda kweichi chinangwa.
Avo. kana tichitenga cryptocurrency (bitcoin, ether) nokuda kwemari yekunze, tinokwereta 52 "Currency accounts" uye debit 58 "Financial investments".
Kana tichitengesa crypto yeRussia rubles, tinobvisa Account 51 "Currency Accounts" maererano (kana iri mari - 52 "Currency Accounts", kana nemari rubles - 50 "Cash Office"), uye chikwereti 58 "Financial Investments"
Zvemagariro nezvematongerwo enyika uye kurudziro yekushandisa
Zvinofungidzirwa kuti kutengeserana kwekutanga ne cryptocurrency kunofanira kuitwa zvishoma, uye zvichida kwete neBitcoin, iyo dzimwe nguva inowanikwa mumashoko ega ega evakuru, asi ne ether, iyo isingaonekwi mumashoko akadaro mumamiriro ezvinhu akaipa, asi. pane zvinopesana ine humbowo hwemvumo isina kunanga kubva kuhutungamiriri hwepamusoro hweRussian Federation. Muvambi weEthereum project , uye akagamuchirwawo neMutungamiri weRussian Federation, izvo zvechokwadi zvisingagoni kuitika kana pakanga pasina mafungiro akanaka ehutungamiri hweRussian Federation kune chirongwa cheEthereum.
Mukuwedzera, zvinogona kufungidzirwa kuti munguva refu, ether ine simba guru rekukura nekuwedzera kwekushandiswa kwezvibvumirano zvekuchenjera paEthereum platform. Inofanirawo kurangarirwa kuti, kusiyana neBitcoin, ether ine utilitarian kushandiswa se "mafuta" (gasi) yekuendesa uye kuurayiwa kwezvibvumirano zvekuchenjera paEthereum platform, uye saizvozvo zvakakosha kumasangano anobatanidzwa mukusimudzira uye / kana kudzidza kwezvibvumirano zvakangwara pane blockchain. Uye zvakare, kuchinjana kweimwe cryptocurrency kune imwe, semuenzaniso, eth yebtc, inowanikwa otomatiki pamapuratifomu senge shapeshift.io.
Sarudzo dzekuita kutengeserana kwekutora cryptocurrency nevagari veRussian Federation
Kutenga kwakananga kwecryptocurrency kune mari yekunze.
Muchiitiko ichi, chibvumirano chinopedzwa pakati peasiri mugari (semuenzaniso, kambani yekunze) uye mugari weRussian Federation kuti mugari weRussian Federation anoendesa mari kune asiri mugari muUS madhora kana maeuro, uye asiri mugari anovimbisa kuti zvinyorwa zvinogadzirwa muEthereum yakagoverwa registry nezve kuendeswa kune kero yakataurwa muchibvumirano cheEthereum network, inova nesangano repamutemo kana munhu - mugari weRussian Federation, huwandu hweether kana bitcoins inotsanangurwa mukati chibvumirano.
Imwe sarudzo inogoneka ndeye kushandisa tsamba inochinjika yechikwereti pakugadzirisa. Bhengi rinovhura tsamba yechikwereti ichifarira kambani yekumhiri kwemakungwa payakagamuchira huwandu hwemari yekristpto yakataurwa muchibvumirano kune kero yakatsanangurwa muchibvumirano muEthereum kana Bitcoin network, uye kambani yekumhiri kwemakungwa inotamisa mubhadharo kune vanopa cryptocurrency.
Kuendeswa kwemari mukuvimba kuhomwe yekunze, iyo inoita mari yekudyara, kusanganisira mumakristptocurrencies, mune zvido zvemutengi.
Muchiitiko ichi, iyo cryptocurrency ndeye pamutemo homwe yekudyara kwemahombekombe, mugove umo unowanikwa nekambani inogara muRussian Federation. Panguva imwecheteyo, chirongwa chinogona kuvakwa umo kambani inogara muRussian Federation inogamuchirawo kiyi yega yega uye password yekutarisira account paEthereum, kana neimwe nzira inowana mukana we "cash out" (kureva, kubvisa muchimiro che cryptocurrency) chikamu chayo muhomwe chero nguva. Muchisarudzo ichi, zvingava nyore kune bhangi (kana kuti isiri-bhengi rechikwereti sangano) kugadzirisa mutengi kubhadhara, sezvo kubhadhara pasi pechibvumirano kunoitwa kwete nokuda kwekristptocurrency, asi kuti mugove muhomwe yemari (iyo inowanzozivikanwa kune). mabhanga), uye zita rekudyara homwe rinogona kuoneka muchibvumirano , uye kwete cryptocurrencies zvakananga, uye chirevo chemamiriro ekushanda kwayo.
In accounting, sezvakaratidzwa pamusoro, sangano repamutemo rinoratidza mari yaro mu 58 "Financial Investments", uye kana uchishandura dhipoziti mu cryptocurrency, unogona kungoiendesa kune imwe subaccount 58 yeakaundi.
Source: www.habr.com