Ingabe ama-cryptocurrencies angaphansi kwamalungelo omphakathi eRussian Federation
Yebo zikhona.
Uhlu lwezinhloso zamalungelo omphakathi lucaciswe ku :
“Izinto zamalungelo omphakathi zihlanganisa izinto, okuhlanganisa ukheshi nezibambiso zemibhalo, ezinye izakhiwo, okuhlanganisa izimali ezingezona ezemali, izibambiso zokungena ezincwadini, amalungelo endawo; imiphumela yomsebenzi nokuhlinzekwa kwezinsiza; imiphumela evikelwe yomsebenzi wobuhlakani kanye nezindlela ezilinganayo zokuzenzela (impahla yengqondo); izinzuzo ezingabambeki”
Njengoba kungabonakala embhalweni womthetho, lolu hlu alukhethekile, futhi luhlanganisa noma yimaphi amalungelo endawo, imiphumela yomsebenzi nokuhlinzekwa kwezinsizakalo, ngisho nezinzuzo ezingaphatheki (isibonelo: “nizocula kimi, futhi mina izodansa kuwe” ukushintshaniswa kwezinzuzo ezingaphatheki)
Izitatimende ezivamile zokuthi "ayikho incazelo ye-cryptocurrency emthethweni we-Russian Federation ngakho-ke ukuthengiselana nabo akukho emthethweni" akufundile.
Empeleni, umthetho akufanele, futhi awukwazi ukuqukatha, incazelo yazo zonke izinto ezingaba khona kanye nezigigaba zeqiniso elizungezile, ngaphandle uma imisebenzi ethile noma ukusebenza ngezinto ezithile kudinga ukulawulwa okukhethekile noma ukwenqatshelwa.
Ngakho-ke, ukungabikho kwencazelo emthethweni kubonisa nje ukuthi isishayamthetho asibonanga kudingekile ukwethula umthethonqubo okhethekile noma ukuvinjelwa kwemisebenzi efanele. Isibonelo, umthetho we-Russian Federation awuqukethe imiqondo ethi "ihansi" noma "ukuxoxa izindaba", kodwa lokhu akusho neze ukuthi ukuthengisa amahansi noma ukuxoxa izindaba ngemali akukho emthethweni endaweni yeRussian Federation.
Ngokwemvelo yayo, ukwamukela noma ukudlulisa i-cryptocurrency kungena ebhukwini ledatha esabalalisiwe, futhi ngalo mqondo kufana nokuthenga nokuthengisa igama lesizinda, nakho okungeyona into engaphezu kokungena ebhukwini ledatha esabalalisiwe. Ngesikhathi esifanayo, igama lesizinda linomkhuba omisiwe wokusebenzisa, ngisho nomkhuba wokwahlulela ekuxazululeni izingxabano mayelana nobunikazi begama lesizinda.
Bhekafuthi: .
Ingabe ama-cryptocurrencies "ayi-surrogate yemali"
Cha abaka.
Umqondo othi "i-surrogate yemali" usetshenziswa kuphela ku-Art. 27 ikh. VI "Inhlangano ye-cash circulation" Futhi njengoba isihloko salesi sahluko sibonisa, singesombuso ukuhanjiswa kwemali, okungukuthi, ivimbela ukunikeza imisebenzi imali noma yini enye ngaphandle kwama-ruble aseRussia akhishwe yiBhange LaseRussia.
Lokhu kufakazelwa futhi umkhuba wokuqinisa umthetho eRussian Federation. Ngakho-ke, "icala lamakholoni" aziwa kakhulu (icala lomphakathi ehhovisi lomshushisi wedolobha laseYegorievsk ngokumelene nesakhamuzi uM. Yu. , lapho iNkantolo Yedolobha YaseYegoryevsk yeSifunda SaseMoscow yaqaphela khona ukuba khona kodaba “lwezigebengu zemali” okubhekiselwa kuzo ngokuqondile kumali “ama-kolion” Ngemva kwalokho uShlyapnikov wakhipha ama-kolion angewona imali ku-Emercoin blockchain, futhi ihhovisi lomshushisi ngokusobala alisakuphikisanga. kulokhu.
Qaphela: Kufanele kuqashelwe ukuthi umkhuba wokugcinwa komthetho e-Russian Federation awuzihlukanisi izikweletu, amathokheni e-metro, ama-chips ekhasino, igolide “njengabalingani bemali”
Isikhundla se-Central Bank of the Russian Federation
Inkonzo yokunyathelisa yeBhange Elikhulu LeRussian Federation yakhipha imiyalezo eminingana yolwazi
okuhlobene ne-cryptocurrencies:
1) ,
2) ,
Okungashiwo okulandelayo:
Le mibhalo ishicilelwa yinkonzo yabezindaba, ayisayinwa noma ayibhalisiwe yinoma ubani, futhi ngokomthetho ayikwazi ukuthathwa njengento enenani elivamile noma okuthile okusebenzayo ekuchazeni umthetho (bona. ), okusobala ukuthi kufanele kuhunyushwe njengokungabikho kwesimo sokulawula seBhange Elikhulu LeRussian Federation kule ndaba.
Ngaphandle kwalokhu okungenhla, imibhalo yezindaba ezishiwo ngenhla yilezi:
a) ayiqukethe isitatimende esiqondile sokuthi ama-cryptocurrencies ayi-surrogate yemali,
b) aziqukethe izitatimende zokuthi ukusebenza nge-cryptocurrency akuvunyelwe e-Russian Federation
c) aziqukethe isitatimende sokuthi amabhange nezinhlangano zezikweletu okungezona ezasebhange akufanele zinikeze imisebenzi lapho kusetshenziswa khona ama-cryptocurrencies
Bhekafuthi:
Okusho ukuthi, uma silingisa isimo lapho ibhange lingathanda ukwenqaba iklayenti ukwenza inkokhelo ngaphansi kwenkontileka ehlinzeka ngokudluliswa okukhokhelwayo kwe-cryptocurrency, futhi iklayenti lizophikelela ekwenzeni inkokhelo, khona-ke imilayezo yesevisi yabezindaba engenhla izoba. kunganeli ukuthethelela isikhundla esisemthethweni sebhange, futhi ngaleyo ndlela kube ngaphezu kokuvikela ibhange esicelweni esingase sibe khona sokuthola ukulahlekelwa okuhlobene nokwenqaba okungenasisekelo kweklayenti ukuqhuba umsebenzi wasebhange.
Ingabe abantu ngabanye kanye nezinhlangano ezisemthethweni izakhamuzi zaseRussian Federation zivunyelwe ukusebenza nge-cryptocurrencies.
Yebo zikhona.
Umbhalo osemthethweni oyinhloko ngalolu daba ngu (umbhalo uvuliwe futhi ), ethi:
"Umthetho weRussian Federation awuqukethe ukuvinjelwa kokuziphatha kwezakhamizi zaseRussia nezinhlangano zokusebenza zisebenzisa i-cryptocurrency"
Amabhizinisi, amabhange nezikhungo zezikweletu okungezona ezamabhange azinasizathu noma igunya lokwenqaba isikhundla esisemthethweni soMnyango Wezezimali we-RF kanye ne-RF Federal Tax Service ngalolu daba.
Bhekafuthi:
Ingabe ama-cryptocurrencies "izimali zakwamanye amazwe"
Ngokuhambisana nezinhlinzeko zoMthetho Wombuso ka-December 10.12.2003, 173 N XNUMX-FZ "Ekulawulweni kwemali kanye nokulawulwa kwemali" () bitcoin, ether njll. akusiyo imali yangaphandle, ngokulandelana, imikhawulo ehlinzekiwe yokusetshenziswa kwezindawo zokuhlala ngemali yangaphandle ayisebenzi ekukhokheleni kulezi zindawo ezivamile.
Lokhu kuphinde kuqinisekiswe yiNcwadi yoMnyango Wezezimali weRussian Federation kanye neFederal Tax Service yeRussian Federation yango-Okthoba 3, 2016 N OA-18-17 / 1027:
"Uhlelo lwamanje lokulawula uhlobo lwemali aluhlinzeki ngokutholwa yiziphathimandla zokulawula imali (iBhange LaseRussia, Inkonzo Yentela Yombuso YaseRussia, Isevisi Yentela Yentela YaseRussia) kanye nama-ejenti okulawula imali (amabhange agunyaziwe nabahlanganyeli abangochwepheshe emakethe yezibambiso. okungagunyaziwe amabhange) abahlali kanye nabangewona abahlali bolwazi lokuthenga nokuthengiselana nge-cryptocurrency ”
Ngakho, i-cryptocurrencies ayiyona "imali yangaphandle" ngomqondo womthetho wamanje we-Russian Federation futhi ukuthengiselana nabo akuhlotshaniswa nemikhawulo efanele kanye nomthethonqubo. Lokhu kusho, nokho, ukuthi ukuthengiselana okunjalo kungaphansi kwe-VAT njengomthetho ojwayelekile.
Ungabonisa kanjani i-cryptocurrency ku-accounting
I-Cryptocurrency ayiweli ngaphansi kwencazelo "yempahla engaphatheki" ngokusho )
Njengoba, ukuze ibonwe njengempahla engaphatheki, into kufanele ihlangabezane nalezi zimfuneko ezilandelayo (izigaba “d”, “e”, isigaba 3 sesigaba I. RAS 14/2007):
“d) into ihloselwe ukusetshenziswa isikhathi eside, i.e. impilo ewusizo, ehlala ngaphezu kwezinyanga eziyi-12 noma umjikelezo ojwayelekile wokusebenza, uma udlula izinyanga eziyi-12;
e) ibhizinisi alihlosile ukuthengisa indawo phakathi kwezinyanga eziyi-12 noma umjikelezo ojwayelekile wokusebenza uma udlula izinyanga eziyi-12;
I-Cryptocurrency ingabhekwa ku-accounting njengotshalomali lwezezimali ngokusho
Ngokusho kwe-PBU 19.02:
“Ukutshalwa kwezimali kwenhlangano kuhlanganisa: izibambiso zikahulumeni nezikamasipala, izibambiso zezinye izinhlangano, kuhlanganisa nezibambiso zezikweletu, lapho kunqunywa usuku nezindleko zokuhlengwa (amabhondi, izikweletu); iminikelo emalini egunyaziwe (yabelana) yezinye izinhlangano (kuhlanganise nezinkampani ezingaphansi nezinkampani eziphethwe); izimali mboleko ezinikezwa ezinye izinhlangano, amadiphozithi ezikhungweni zezikweletu, okutholwayo okutholwe ngesisekelo sokunikezwa kwelungelo lokufuna isimangalo, njll.
Kulokhu, uhlu aluphelele, futhi igama elithi "ex." (okunye) kungase kuhlanganise imali ye-crypto. Ngesikhathi esifanayo, ama-cryptocurrencies ahlanzekile (ether, bitcoin) awazona izibambiso (noma kunjalo, amanye amathokheni ku-blockchain angase abe njalo kwezinye izimo)
Ngakho-ke, kuhlongozwa ukuthi kuboniswe i-cryptocurrency ku-accounting ku-akhawunti 58 "Ukutshalwa kwezimali kwezezimali" () Ukuze wenze lokhu, ungakha i-akhawunti encane ekhethekile noma ama-akhawunti amancane ama-akhawunti angama-58.
Labo. lapho uthenga i-cryptocurrency (i-bitcoin, i-ether) ngemali yangaphandle, sikweleta ama-52 "Ama-akhawunti we-Currency", debit 58 "Ukutshalwa kwezimali".
Lapho sithengisa ama-cryptocurrensets ama-ruble aseRussia, ngokulandelana sidonsela ku-Akhawunti 51 "Ama-akhawunti Wokukhokha" (uma kuyimali - 52 "Ama-akhawunti wemali", uma ngama-ruble ayimali - 50 "Cashier"), kanye nekhredithi 58 "Ukutshalwa kwezimali"
Izici zezenhlalo nezombusazwe, kanye nezincomo zokuqaliswa
Kucatshangwa ukuthi ukuthengiselana kokuqala nge-cryptocurrency kufanele kwenziwe ngamanani amancane, futhi mhlawumbe hhayi nge-bitcoin, okuyinto ngezinye izikhathi ivela ezitatimendeni eziyimfihlo zezikhulu, kodwa nge-ether, engaveli kuphela ezitatimendeni ezinjalo esimweni esibi, kodwa, ngokuphambene nalokho, inobufakazi bokugunyazwa okungaqondile okuvela kubuholi obuphezulu beRussian Federation. Umsunguli wephrojekthi ye-Ethereum , futhi yamukelwa nguMongameli weRussian Federation, okuyinto ngokuqinisekile eyayingeke yenzeke uma kwakungazange kube nesimo sengqondo esihle sobuholi beRussian Federation mayelana nephrojekthi ye-Ethereum.
Ngaphezu kwalokho, kungacatshangwa ukuthi esikhathini eside, i-Ethereum inamandla amakhulu okukhula ngokunwetshwa kokusetshenziswa kwezinkontileka ezihlakaniphile endaweni yesikhulumi se-Ethereum. Kufanele futhi kucatshangelwe ukuthi, ngokungafani ne-bitcoin, i-ether inokusetshenziswa kwe-utilitarian njenge "fuel" (igesi) lapho ihambisa futhi yenza izinkontileka ezihlakaniphile endaweni yesikhulumi se-Ethereum, futhi ngenxa yalokho kuyadingeka ezinhlanganweni ezihilelekile ekuthuthukisweni kanye / noma ukufunda ngezinkontileka ezihlakaniphile ku-blockchain. Ngaphezu kwalokho, ukushintshaniswa kwe-cryptocurrency eyodwa kwenye, isibonelo, eth kuya ku-btc, kutholakala ngokuzenzakalelayo kumapulatifomu afana ne-shapeshift.io
Izinketho zokuqhuba ukuthengiselana kokutholwa kwe-cryptocurrency ngabahlali baseRussian Federation
Ukuthengwa okuqondile kwe-cryptocurrency ngemali yangaphandle.
Kulokhu, isivumelwano senziwa phakathi komuntu ongeyena umhlali (isibonelo, inkampani yasogwini) kanye nomhlali waseRussian Federation ukuthi umhlali weRussian Federation udlulisela imali kumuntu ongeyena umhlali ngamadola aseMelika noma ama-euro, futhi ongeyena umhlali uqinisekisa ukuthi okufakiwe kwenziwa ebhukwini elisakazwa i-Ethereum mayelana nokudluliselwa ekhelini elishiwo esivumelwaneni senethiwekhi ye-Ethereum, ephethwe umuntu osemthethweni noma wemvelo - umhlali we-Russian Federation, inani le-ether noma bitcoins eshiwo ku- inkontileka.
Inketho engenzeka futhi ukusebenzisa incwadi yekhredithi edluliswayo ukukhokhela izikweletu. Ibhange livula incwadi yesikweletu evuna inkampani yaphesheya kwezilwandle lapho ifaka ekhelini elishiwo kwinkontileka kunethiwekhi ye-Ethereum noma ye-Bitcoin inani le-cryptocurrency elishiwo kwinkontileka, futhi inkampani yaphesheya kwezilwandle idlulisela inkokhelo kubahlinzeki be-cryptocurrency.
Ukudluliswa kwezimali zokuphathwa kwe-trust esikhwameni se-offshore esenza ukutshalwa kwezimali ngokwezintshisakalo zekhasimende, okuhlanganisa ne-cryptocurrencies, ngokwezintshisekelo zeklayenti.
Kulokhu, ngokusemthethweni, isikhwama sokutshala izimali phesheya kwezilwandle siphethe i-cryptocurrency, lapho inkampani eyisakhamuzi saseRussian Federation ithola isabelo. Ngasikhathi sinye, uhlelo lungakhiwa lapho inkampani - isakhamuzi saseRussian Federation siphinde sithole ukhiye wangasese nephasiwedi yokuphatha i-akhawunti ku-Ethereum, noma ngenye indlela ithola ithuba "lokukhipha imali" (okungukuthi, ukuhoxiswa kwemali uhlobo lwe-cryptocurrency) isabelo sayo esikhwameni nganoma yisiphi isikhathi. Kule nketho, kungenzeka ukuthi ibhange (noma isikhungo sesikweletu esingesona esasebhange) senze inkokhelo yeklayenti ibe lula, ngoba ukukhokha ngaphansi kwesivumelwano akwenziwa nge-cryptocurrency, kodwa ngesabelo esikhwameni sokutshala izimali (okungaphezulu evamile kumabhange), kuyilapho igama lesikhwama sokutshala izimali lingavela esivumelwaneni , hhayi ama-cryptocurrencies ngokuqondile, kanye nereferensi yemibandela yokusebenza kwayo.
Ku-accounting, njengoba kuboniswe ngenhla, inhlangano esemthethweni ikhombisa ukutshalwa kwezimali kwayo ku-58 "i-investimenti Yezimali", futhi lapho uguqula idiphozi ku-cryptocurrency, ungakwazi ukumane uyidlulisele kwenye i-akhawunti encane engu-58 ye-akhawunti.
Source: www.habr.com