Бесплатные деньги, но не свободные от налога: методика налогообложения хардфорков криптовалют

DOI: http://dx.doi.org/10.21202/1993-047X.13.2019.4.1661-1683

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Аннотация


Цель: выявление и изучение проблем, связанных с налоговым режимом хардфорков криптовалют.


Методы: диалектический подход к познанию социальных явлений, позволяющий проанализировать их в историческом развитии и функционировании в контексте совокупности объективных и субъективных факторов, который определил выбор следующих методов исследования: формально-логический, сравнительно-правовой, социологический.


Результаты: криптовалюты привлекают всеобщее внимание как одна из крупнейших финансовых инноваций современности. Не менее интересны такие события в сфере криптовалют, как ветвления (хардфорки), происходящие все более часто. Говоря упрощенно, хардфорк криптовалюты – это разделение одной криптовалюты на две, в результате чего владельцы первоначальной валюты бесплатно получают разветвившуюся валюту. Таким образом налогоплательщики США уже получили миллиарды долларов. Хотя попытки законодательного регулирования в этой сфере предпринимаются постоянно, Налоговое управление США (IRS) до сих пор не обнародовало своей четкой позиции по налоговому режиму хардфорков криптовалют. Отсутствие практического руководства приводит к тому, что налогоплательщики в последние несколько лет затрудняются при заполнении налоговых деклараций.


Научная новизна: в статье разработана и обоснована методика налогообложения при хардфорке криптовалют, описывается технология, лежащая в основе ветвления криптовалют (хардфорк), рассматриваются рекомендации Американской ассоциации юристов (ABA) и Ассоциации бухгалтеров с международной профессиональной сертификацией (AICPA), а также существующая практика Японии и Великобритании. Предлагаемый механизм правового регулирования налогообложения в случае ветвления криптовалют состоит во введении двухаспектного налога. Первый налог начисляется на прибыль от получения разветвившейся валюты, а второй – на прибыль от распоряжения ею. В то же время в работе приводятся решения таких сопутствующих проблем, как оценка стоимости валюты, определение налоговой базы, периода владения и ставок обоих налогов. Представляется, что данная методика наиболее адекватно отражает природу ветвления криптовалют, а также учитывает целый ряд практических проблем, таких как неэффективность рынка криптовалют, непрямое владение разветвившейся криптовалютой через третьи биржи,колебания цен на валюту после ветвления, что необходимо для определения стоимости валюты, налоговой базы и периода владения. Данная методика предлагает четкие решения для налогоплательщиков, а также помогает решить потенциальные проблемы с отсрочкой и уклонением от налогов, которые возникают после ветвления криптовалют.


Практическая значимость: основные положения и выводы статьи могут быть использованы в научной, педагогической и правоприменительной деятельности при изучении вопросов, связанных с налоговым режимом хардфорков криптовалют.


Ключевые слова


налоговый режим; налог; налоговая декларация; методика; хардфорк криптовалют; криптовалюта; ветвление криптовалют

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DOI: http://dx.doi.org/10.21202/1993-047X.13.2019.4.1661-1683