Incazelo Nendlela Yokukhokhiswa Kwezintela ze-Crypto-Currencies eMalta
Background
IMalta ingelinye lamazwe athuthuke kakhulu ngokomthetho ophathelene ne-crypto-currencies futhi ithuthukise indlela ebambekayo maqondana nentela yalolu hlobo lwefa.
UKhomishani Wezezimali waseMalta ukhiphe imihlahlandlela emithathu maqondana nokuphathwa kwentela kwezimpahla zobuchwepheshe ezisabalalisiwe ('DLT'). Umhlahlandlela ngamunye uphathelene nentela ehlukile: intela yemali engenayo, i-VAT, nomsebenzi okhokhwa kumadokhumenti nakudluliswa kwemali.
Izigaba Zamafa e-DLT
Ngenhloso yentela izimpahla ze-DLT zihlukaniswe ngale ndlela elandelayo:
- Izinhlamvu zemali - lesi sigaba sisho izimpahla ze-DLT, ezingenazo izici zokuphepha, ezingenakuxhumana nanoma iyiphi iphrojekthi noma ukulingana okuhlobene nomkhiphi, futhi okusetshenziswayo, inani noma uhlelo lwayo olungahlobene ngqo nokuhlengwa kwezimpahla noma amasevisi . Izinhlamvu zemali ezisebenzayo zimelela okulingana kwe-cryptographic 'kwezimali ze-fiat'.
- Amathokheni wezezimali - lesi sigaba sisho izimpahla ze-DLT ezinezici ezifana namasheya, izikweletu, amayunithi ezinhlelweni zokutshala imali ezihlanganisiwe, noma okuphuma kukho, futhi kufaka izinsimbi zezezimali. Ngokuvamile, aziwa ngokuthi 'ukuphepha', 'impahla' noma amathokheni 'asekelwa ngefa'. Ngenye indlela, amathokheni anjalo angahlinzeka ngomvuzo ongaba khona, ngokuya ngamalungelo okusebenza noma okuvota, noma amele ubunikazi kuzimpahla, noma amalungelo avikelwe yimpahla, njengamathokheni asekelwa yimpahla, noma inhlanganisela yalokhu okungenhla.
- Amathokheni wokusebenzisa - lesi sigaba sisho impahla ye-DLT ukusetshenziswa kwayo, inani layo noma uhlelo lwayo olukhawulelwe ekutholakaleni kwezimpahla noma izinsiza, kungaba kungxenyekazi ye-DLT, noma kunethiwekhi elinganiselwe yamapulatifomu e-DLT. Lesi sigaba sifaka phakathi nazo zonke ezinye izimpahla ze-DLT ezingamathokheni nokusetshenziswa kwazo kukhawulelwe kuphela ekutholakaleni kwezimpahla noma izinsizakalo, noma ngabe zisohlwini lokushintshaniswa kwe-DLT. Azinabudlelwano nokulingana komkhiphi futhi azinazo izici zokuphepha.
Kungenzeka ithokheni liqukathe izici zethokheni yezezimali neyokusetshenziswa, ngokuya ngemigomo nemibandela yethokheni efanelekile. Kulokhu ithokheni libizwa ngokuthi 'yi-hybrid' futhi intela izoncika ekutheni ithokheni ye-hybrid isetshenziswa kanjani; njengophawu lwezezimali, njengophawu lokusetshenziswa, noma njengohlamvu lwemali.
Ukwelashwa Kwemali Engenayo Yezimpahla ze-DLT
Umsebenzi ofaka izimpahla ze-DLT, ngokwentela yemali engenayo, uphathwa ngendlela efanayo nanoma yikuphi okunye okwenziwayo, kubhekiswa kohlobo lwemisebenzi, isimo sezinhlangano namaqiniso athile nezimo zecala elithile.
Ekugcineni, ukuphathwa kwentela kwanoma yiluphi uhlobo lwempahla ye-DLT ngeke nakanjani kunqunywe ngokuhlukaniswa kwayo ngokwezigaba, kepha kuzoncika enjongweni nasekusebenziseni umongo.
Lapho inkokhelo yenziwa noma yamukelwa kwi-cryptocurrency iphathwa njengenkokhelo kunoma iyiphi enye imali, ngenhloso yentela yemali engenayo. Ngokunjalo, kumabhizinisi amukela ukukhokhelwa kwezimpahla noma amasevisi ku-cryptocurrency, alukho ushintsho lokuthi imali ibonwa nini noma indlela ebalwa ngayo inzuzo ekhokhiswayo. Okufanayo kusebenza ekukhokhelweni komholo, njengemiholo noma amaholo, athathwa njengokukhokhiswa intela ngokwemigomo ejwayelekile. Lapho inkokhelo yenziwa ngokudluliswa kwethokheni yezezimali noma yokusetshenziswa, iphathwa njenganoma iyiphi enye 'inkokhelo ngomusa'.
Ngenhloso yentela yemali engenayo, ukuthengiselana okubandakanya izimpahla ze-DLT, kuyabuyekezwa kubhekiswa kunani lemakethe lempahla ye-DLT:
- isilinganiso esisungulwe yiMaltese Authority, OR (uma isilinganiso esinjalo singatholakali);
- ngokuya ngentengo ecashuniwe emaphakathi kushintshiselwano olunokwethenjelwa, ngosuku lomsebenzi noma umcimbi ofanele, NOMA;
- enye indlela ehlangabezana nezidingo zikaKhomishani Wezimali waseMalta.
Izibonelo Zokusebenza Kwemigomo Ejwayelekile Yentela Kokwenziwe Okubandakanya Izimpahla ze-DLT
- Ukuthengiselana ku-COINS
Ukuphathwa kwentela kokuthengiselana okubandakanya izinhlamvu zemali ze-DLT kuyefana nokuphathwa kwentela kokuthengiselana okubandakanya imali ye-fiat. Inzuzo etholakala ngokushintshanisa izinhlamvu zemali iphathwa ngendlela efanayo nenzuzo etholakala ngokushintshaniswa kwemali ye-fiat. Ukuzuza kanye / noma inzuzo ngaphakathi kwe-akhawunti yemali engenayo, evela ezimayini ze-idijithali yemali, imele imali engenayo. Izinhlamvu zemali ze-DLT ziwela ngaphandle kwenani lentela yokuthola imali.
- Buyela ku-TOKENS ZEZIMALI
Imbuyiselo etholakala ekubanjweni kwamathokheni ezezimali, ngokwesibonelo, izinkokhelo ezifana nezabelo, inzalo, amaprimiyamu njll, kwi-cryptocurrency noma kwenye imali, noma ngomusa, ziphathwa njengemali engenayo ngezinjongo zentela.
- Ukudluliswa KWEZIMALI KANYE NOKUSETSHENZISWA KWAMATHOKI
Ukuphathwa kwentela kokudluliswa kwethokheni yezezimali noma yokusetshenziswa, kuya ngokuthi ngabe ukudluliswa kungukuthengiselana noma ukuhanjiswa kwempahla eyinhloko.
Uma ukudluliswa kungukuthengiselana kokuhweba, ukucatshangelwa kuzothathwa njengeresidi ku-akhawunti yemali futhi kuzothathwa njengenzuzo yokuhweba.
Endabeni yokudluliswa kwethokheni lezezimali, uma kungesona isenzo sokuhweba, ukudluliswa kungawela ngaphansi kwesilinganiso sentela yemali etholakalayo.
- Ukwelashwa Kweminikelo Yokuqala
Ukunikezwa kokuqala kwamathokheni ezezimali (noma umcimbi wokwenziwa kwamathokheni), imvamisa kufaka phakathi ukukhulisa imali. Imali etholwa yilolo daba ayiphathwa njengemali engenayo yomkhiphi futhi ukukhishwa kwamathokheni amasha akuphathwa njengokudluliswa, ngenhloso yentela yokuthola imali. Inzuzo noma inzuzo etholakale ekuhlinzekweni kwezinsizakalo noma ekuhlinzekweni kwezimpahla izomela imali engenayo.
- VAT
Ngokuphathelene ne-VAT, ukuthengiselana okubandakanya izimpahla ze-DLT kuhlolisiswa ngendlela efanayo nanoma yikuphi okunye okwenziwayo, lapho kuhlinzekwa khona impahla noma izinsizakalo ngaso sonke isikhathi.
- IDUTY kumadokhumenti nasekudlulisweni kwemali
Lapho ukudluliswa kufaka izimpahla ze-DLT ezinezici ezifanayo 'nokuphepha okuthengiswayo', zingaphansi kwesibopho, ngokuya ngezinhlinzeko zeMalta 'Duty on Documents and Transfers Act'.
Ulwazi Olwengeziwe
Uma ungathanda ukuthola eminye imininingwane ngale ndaba, sicela uxhumane nehhovisi le-Dixcart eMalta:iseluleko.malta@dixcart.com noma oxhumana naye ojwayelekile we-Dixcart.
