Tanthauzo ndi Kuyandikira kwa Misonkho ya Crypto-Currencies ku Malta
Background
Malta ndi amodzi mwamayiko otukuka kwambiri pankhani yamalamulo okhudzana ndi ma crypto-currencies ndipo yakhazikitsa njira yokhudzana ndi misonkho yamtunduwu.
Malta Commissioner for Revenue wapereka malangizo atatu okhudzana ndi misonkho pazogulitsa zamagetsi ('DLT'). Malangizo aliwonse akukhudzana ndi msonkho wosiyana: msonkho wa ndalama, VAT, ndi ntchito yolipira pamakalata ndi posamutsa.
Magulu a Katundu wa DLT
Pazifukwa zamsonkho katundu wa DLT amagawidwa motere:
- ndalama - gululi limatanthawuza chuma cha DLT, chomwe chilibe chitetezo chilichonse, chomwe sichilumikizana ndi polojekiti iliyonse kapena chindapusa chokhudzana ndi woperekayo, ndipo ntchito, phindu kapena ntchito yake sikukugwirizana mwachindunji ndi chiwombolo cha katundu kapena ntchito . Ndalama zogwirira ntchito zimaimira zofanana ndi 'fiat currencies'.
- Zizindikiro zachuma - gululi limatanthawuza chuma cha DLT chokhala ndi mawonekedwe ofanana ndi ndalama, ma debentures, mayunitsi munjira zothandizirana, kapena zotengera, ndikuphatikizanso zida zandalama. Nthawi zambiri, amadziwika kuti 'chitetezo', 'chuma' kapena 'chothandizidwa ndi zinthu'. Kapenanso, ma tokeni oterewa atha kupereka mphotho, kutengera magwiridwe antchito kapena ufulu wovota, kapena kuyimira umwini m'zinthu, kapena ufulu wotetezedwa ndi chuma, monga ma tokeni omwe amathandizidwa ndi chuma, kapena kuphatikiza pamwambapa.
- Zizindikiro zothandizira - gululi limatanthawuza chuma cha DLT chomwe kugwiritsa ntchito, phindu kapena ntchito yake imangolembetsedwa pakungopeza katundu kapena ntchito, kaya papulatifomu ya DLT, kapena pamaneti ochepa a nsanja za DLT. Gululi limaphatikizaponso zinthu zina zonse za DLT zomwe ndi ma tokeni ndipo ntchito zake ndizongogulira katundu kapena ntchito, kaya sizinalembedwe pa kusinthana kwa DLT. Alibe ubale wofanana ndi amene amapereka ndipo alibe chitetezo.
Zitha kukhala zotheka kuti chizindikiritso chikhale ndi chindapusa chazachuma komanso chothandizira, kutengera malingaliro ndi zofunikira za chizindikirocho. Poterepa chizindikirocho chimatchedwa 'wosakanizidwa' ndipo misonkho itengera momwe chizindikiro chosakanizidwa chimagwiritsidwira ntchito; monga chisonyezo chachuma, monga chothandizira, kapena ngati ndalama.
Chithandizo cha Misonkho Yopindulitsa ya Zinthu za DLT
Kugulitsa komwe kumakhudzana ndi chuma cha DLT, malinga ndi msonkho wa ndalama, kumachitidwa mofanananso ndi zochitika zina zilizonse, potengera mtundu wa zochitikazo, momwe maphwando aliri komanso zomwe zachitika pamlanduwo.
Pamapeto pake, msonkho wa mtundu uliwonse wa katundu wa DLT sudzatsimikiziridwa ndi gulu lake, koma zimadalira cholinga chake komanso momwe amagwiritsidwira ntchito.
Malipiro akaperekedwa kapena kulandiridwa mu cryptocurrency amatengedwa ngati kulipira mu ndalama zina zilizonse, pamisonkho yopeza ndalama. Chifukwa chake, pamabizinesi omwe amavomereza kulipira katundu kapena ntchito mu cryptocurrency, palibe kusintha kuti ndalama zizindikiridwa kapena njira yomwe phindu limayesedwa. Zomwezo zimagwiranso ntchito polipira malipiro, monga malipiro kapena malipiro, omwe amawerengedwa kuti ndi okhoma misonkho malinga ndi mfundo zonse. Ndalama zikamalipidwa posamutsa chiphaso chazachuma kapena chothandizira, zimawoneka ngati 'zolipiritsa' zilizonse.
Pofuna msonkho wa ndalama, zochitika zokhudzana ndi katundu wa DLT, zimayesedwa kutengera mtengo wamsika wa katundu wa DLT:
- mlingo wokhazikitsidwa ndi Authority of Maltese, OR (ngati milingo yotereyi palibe);
- potengera mtengo wogwidwa pamtengo wosinthana wodziwika, patsiku lazogulitsa kapena chochitika, KAPENA;
- njira zina zomwe zimakwaniritsa zofunikira za Commissioner wa Revenue wa Malta.
Zitsanzo za Kugwiritsa Ntchito Mfundo Za Misonkho Yonse Pazogulitsa Zokhudza Katundu wa DLT
- Zochitika mu COINS
Misonkho yokhudzana ndi zochitika zamakampani a DLT ndiyofanana ndi misonkho yochotsera ndalama za fiat. Phindu lomwe limapezeka pakusintha ndalama limachitiridwa chimodzimodzi ndi phindu lomwe limachokera pakusinthana kwa ndalama za fiat. Zopindulitsa ndi / kapena phindu mu akaunti ya ndalama, kuchokera ku migodi ya cryptocurrency, zimayimira ndalama. Ndalama za DLT sizigwera pamisonkho yomwe amapeza.
- Bwererani pa ZOKHUDZA NDALAMA
Zobweza zomwe zimachokera pakukhala ndi ma tokeni azachuma, mwachitsanzo, zolipira monga masheya, chiwongola dzanja, ndalama zowonjezera, ndi zina, mu cryptocurrency kapena ndalama zina, kapena mwanjira zina, zimawonedwa ngati ndalama zamsonkho.
- Kusamutsidwa kwa ZOKHUDZA NDALAMA NDI UTUMIKI
Misonkho yokhudzana ndi kusamutsa chindapusa chazachuma kapena chothandizira, zimatengera ngati kusamutsira ndichinthu chogulitsa kapena kusamutsa chuma chachikulu.
Ngati kusinthaku ndichinthu chogulitsa, kuwerengetsa kudzatengedwa ngati risiti muakaunti ya ndalama ndipo idzatengedwa ngati phindu lochita malonda.
Pankhani yosamutsa chisonyezo chachuma, ngati sichopanga malonda, kusunthako kumatha kugwera pamisonkho yayikulu.
- Kuchiza kwa NTHAWI ZOYAMBA
Chopereka choyambirira cha ma tokeni azachuma (kapena chochitika chazizindikiro), chimaphatikizapo kukweza ndalama. Zopeza zavutoli sizitengedwa ngati ndalama za woperekayo ndipo kutulutsa kwa ma tokeni atsopano sikungatengeke ngati kusamutsa, pazolinga zamisonkho yayikulu. Zopindulitsa kapena phindu lomwe limapezeka chifukwa chothandizidwa kapena kupezeka kwa katundu liziyimira ndalama.
- VAT
Pokhudzana ndi VAT, ntchito yokhudzana ndi chuma cha DLT imawunikiridwa mofanana ndi zochitika zina zilizonse, pomwe malo ogulitsira katunduyo kapena ntchito zimaganiziridwa nthawi zonse.
- DUTY pa Zolemba ndi Zosintha
Kusamutsa kukakhudzana ndi katundu wa DLT yemwe ali ndi mawonekedwe ofanana ndi 'zotetezedwa zogulitsa', amakhala ndi ntchito, malinga ndi zomwe Malta 'Duty on Documents and Transfers Act' adachita.
Zina Zowonjezera
Ngati mukufuna kudziwa zambiri pankhaniyi, lemberani ku ofesi ya Dixcart ku Malta:malangizo.malta@dixcart.com kapena kulumikizana kwanu kwa Dixcart.
