скачать PDF
Авторы : 1. Данхью Су , J. D. Candidate
Школа права Фордемского университета
Бесплатные деньги, но не свободные от налога: методика налогообложения хардфорков криптовалют
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
Cписок литературы :
1. Marian O. Are cryptocurrencies super tax havens?, Mich. L. Rev. First Impressions, 2013, Vol. 112, pp. 38–39.
2. Gardiner A. German Government to Treat Bitcoin Like Legal Tender, Coin IRA, Mar. 5, 2018, available at: https://coinira.com/german-government-treat-bitcoin-like-legal-tender [http://perma.cc/3XKG-62RM].
3. McCombie C. New Regulations in Japan Recognise Bitcoin as a Legal Form of Payment, Cointelegraph, Mar. 8, 2016, available at: https://cointelegraph.com/news/] apan-recognise-bitcoin-payments-legal [http: //perma.cc/U4BJ-FVMR].
4. Popken B. Why Did Bitcoin ‘Fork’ Today and What Is ‘Bitcoin Cash?, NBC News, Aug. 1, 2017, available at: https://www.nbcnews.com/business/consumer/why-bitcoin-forking- today-what-bitcoin-cash-n788581 [http://perma.cc/8PZZ-3P9R].
5. Bitcoin Forks: Fully Comprehensive Guide, Blockgeeks, available at: https://blockgeeks.com/guides/bitcoin-forks-guide [http://perma.cc/KMT2-THE6] (access date: 10.04.2019).
6. Blockchain Speeds and the Scalability Debate, Blocksplain, Feb. 28, 2018, available at: https://blocksplain.com/2018/02/28/transaction-speeds [http://perma.cc/T9NG-932J].
7. Visa Acceptance for Retailers, VISA, available at: https://usa.visa.com/run-your-business/small-business-tools/retail.html [http://perma.cc/8FSH-F984] (access date: 10.04.2019).
8. What Is Hard Fork?, Cointelegraph, available at: https://cointelegraph.com/bitcoin-cash-for-beginners/what-is-hard-fork#whatis-a-hard-fork [http://perma.cc/3J4D-EC9J] (access date: 10.04.2019).
9. Liao S. Bitcoin Has Split in Two, So You Can Have Double the Cryptocurrency, VERGE, Aug. 1, 2017, available at: https://www.theverge.com/2017/8/1/16075276/bitcoin-cash-hard-fork-coinbase [http://perma.cc/MWU8-BRJE].
10. Castor A. Bitcoin Cash 101: What Users Need to Know Before the Fork, Coindesk, Aug. 2, 2017, available at: https://www.coindesk.com/bitcoin-cash-101-need-know-tomorrows-fork [http://perma.cc/ZU5V-4ENW].
11. Bitcoin Cash Price (BCH), Coinbase, Apr. 10, 2019, available at: https://www.coinbase.com/price/bitcoin-cash [http://perma.cc/V4CH-VYVZ].
12. All 2018 Cryptocurrency Forks, Hype. Codes, Apr. 10, 2019, available at: https://hype.codes/march-2018-cryptocurrencyforks [http://perma.cc/2AWR- QLHC].
13. Stern A. Top Tax Law Professors’ Surprising Thoughts on Cryptocurrencies, Attorney IO, Apr. 13, 2018, available at: https://www.attorneyio.com/tax-law-professors-cryptocurrencies [http://perma.cc/T2TQ-DRKD].
14. Nunn J. IRS Considering Tax Guidance for Hard Fork "Hodlers", BTC Manager, Sept. 1, 2018, available at: https://btcmanager.com/irs-considering-tax-guidance-for-hard- fork-hodlers [http://perma.cc/KT8Z-GANW].
15. Althauser J. Only 802 People Paid Taxes on Bitcoin Profits, IRS Says, Cointelegraph, Sept. 12, 2017, available at: https://cointelegraph.com/news/only-802-people-paid-taxes-on-bitcoin-profits-irs-says [http://perma.cc/6PY4-ADRR].
16. Lee M. D. John Doe Summonses: A Key IRS Tool Against Tax Evasion, Fox Rothschild LLP, Mar. 2, 2017, available at: https://taxcontroversy.foxrothschild.com/2017/03/john-doe-summonses-key-irs-tool-tax-evasion [http://perma.cc/6E53-DR2K].
17. Brady Urges IRS to Issue Virtual Currency Guidance, Tax Notes, Sept. 19, 2018, available at: https://www.taxnotes.com/tax-notes-today/cryptocurrency/brady-urges-irs-issue-virtual-currency-guidance/2018/09/20/28ftq [http://perma.cc/ZUQ4-RWEJ].
18. Sales and other dispositions of assets, Internal revenue serv., 2019, No. 544, available at: http://www.irs.gov/pub/irs-pdf/p544.pdf [http://perma.cc/7RJS-NXEX].
19. Marco Iansiti, Lakhani K. R. The Truth About Blockchain, Harv. Bus. Rev., Jan. – Feb., 2017.
20. Iinuma A. What Is Blockchain and What Can Businesses Benefit from It?, Forbes, Apr. 5, 2018, available at: https://www.forbes.com/sites/forbesagencycouncil/2018/04/05/what-is-blockchain-and-what-can-businesses-benefit-from-it [http://perma.cc/4YRS-VES2]
21. Blockchain: A Technical Primer, Deloitte Insights, Feb. 6, 2018, available at: http://www2.deloitte.com/insights/us/en/topics/emerging-technologies/blockchain-technical-primer.html [http://perma.cc/ZVB4-6GZ5].
22. What Is Cryptocurrency: Everything You Must Need to Know!, Blockgeeks, Sept. 13, 2018, available at: http://blockgeeks.com/guides/what-is-cryptocurrency [http://perma.cc/ D3HM-AD27]
23. Hobson J. E. Blockchain & Cryptocurrency – Two Roads Converge, J. Multistate Tax’n & Incentives, July 2018.
24. What Is Cryptocurrency. Guide for Beginners, Cointelegraph, available at: https://cointelegraph.com/bitcoin-for-beginners/what-are-cryptocurrencies [http://perma.cc/FUC9-8QP7] (access date: 10.04.2019).
25. What Is Blockchain Technology? A Step-by-Step Guide for Beginners, Blockgeeks, Mar. 1, 2019, available at: https://blockgeeks.com/guides/what-is-blockchain-technology [http://perma.cc/FLR4-4UXA].
26. What Is Cryptocurrency?, Discover, available at: https://www.discover.com/credit-cards/resources/what-is-cryptocurrency [http://perma.cc/9T3V-FLTS] (access date: 10.04.2019).
27. Zainuddin A. Guide to Forks: Everything You Need to Know About Forks, Hard Fork and Soft Fork, Master Crypto, available at: https://masterthecrypto.com/guide-to-forks-hard-fork-soft-fork [http://perma.cc/U9TH-9D4V] (access date: 10.04.2019).
28. Asolo B. Blockchain Soft Fork & Hard Fork Explained, Mycryptopedia, Nov. 1, 2018, available at: https://www.mycryptopedia.com/hard-fork-soft-fork-explained [https://perma.cc/ 5SU6-9GPR]
29. Light J. The Differences Between a Hard Fork, a Soft Fork, and a Chain Split, and What They Mean for the Future Bitcoin, Medium, Sept. 25, 2017, available at: https://medium.com/@lightcoin/the-differences-between-a-hard-fork-a-soft-fork-and-a-chainsplit-and-what-they-mean-for-the-769273f358c9 [http://perma.cc/2KMX-U32T].
30. Webb N. Note, A Fork in the Blockchain: Income Tax and the Bitcoin/Bitcoin Cash Hard Fork, N.C. J.L. & Tech. Online, 2018, Vol. 19, pp. 283–285.
31. Manning J. Ethereum Classic Successfully Hard Forks to Fix Security Flaws, Ethnews, Oct. 25, 2016, available at: https://www.ethnews.com/ethereum-classic-successfully-hard-forks-to-fix-security-flaw [http://perma.cc/5VMZ-9RVD].
32. Madeira A. The DAO, the Hack, the Soft Fork and the Hard Fork, Cryptocompare, July 26, 2016, available at: https://www.cryptocompare.com/coins/guides/the-dao-thehack-the-soft-fork-and-the-hard-fork [http://perma.cc/H7R2-LMDX].
33. Minks T. L. Ethereum and the SEC: Why Most Distributed Autonomous Organizations Are Subject to the Registration Requirements of the Securities Act of1933 and a Proposal for New Regulation, Tex. A&M L. Rev., 2018, Vol. 5, pp. 405–419.
34. How to Get "Forked Coins" from Bitcoin Forks, Cryptocurrency Facts, available at: https://cryptocurrencyfacts.com/howto-get-forked-coins-from-bitcoin-forks [http://perma.cc/YU5Y-PZQN] (access date: 10.04.2019).
35. Is the Bitcoin Hard Fork Taxable?, Cross L. Group PC., Aug. 15, 2017, available at: https://www.bitcointaxsolutions.com/yes-bitcoin-hardford-is-taxable-income-heres-why [http://perma.cc/E2G9-YS88].
36. Cross T. Yes, the Bitcoin Hard Fork Really Is Taxable Income. Here’s What You Need to Know, Forbes, Oct. 17, 2017, available at: https://www.forbes.com/sites/tysoncross/2017/10/17/yes-the-bitcoin-hard-fork-really-is-taxable-income-heres-whatyou-need-to-know [http://perma.cc/6GWA-5BCS].
37. Lee T. B. Congress Starts Investigating Bitcoin, Wash. Post, Aug. 13, 2013, available at: http://www.washingtonpost.com/news/the-switch/wp/2013/08/13/congress-starts-investigating-bitcoin [http://perma.cc/5MAL-3EYD].
38. James Gatto, Broeker E. S. Bitcoin and Beyond: Current and Future Regulation of Virtual Currencies, Ohio St. Entrepreneurial Bus. L.J., 2015, Vol. 9, pp. 429–450.
39. Wilmoth J. Coin Center Calls for Congress to Give U.S. Taxpayers Safe Harbor on Bitcoin Hard Forks, CCN, Aug. 21, 2018, available at: https://www.ccn.com/coin-center-calls-for-congress-to-give-u-s-taxpayers-safe-harbor-on-bitcoin-hard-forks [http://perma.cc/ G4D2-644K].
40. Michael J. Graetz, Deborah H. Schenk, Alstott A. L. Federal income taxation: principles and policies, 2018.
41. Horton E. 2018 Funding Bill Falls Short for the IRS, Ctr. on Budget & Pol’y Priorities, Mar. 23, 2018, available at: https://www.cbpp.org/blog/2018-funding-bill-falls-short-for-the-irs [http://perma.cc/2Z4S-Sv34].
42. Erb K. P. Tax Advocate Calls for More Funding, Better Customer Service at IRS, Forbes, June 29, 2018, available at: https://www.forbes.com/sites/kellyphillipserb/2018/06/29/tax-advocate-reports-calls-for-more-funding-better-customer-serviceat-irs [http://perma.cc/J7CB-KLG5].
43. Jon D., Feldhammer, al. e. Accounting Group Again Requests Guidance from the IRS on Virtual Currency Tax Issues, Perkins COIE, June 11, 2018.
44. Wakabayashi D. Apple’s Share Price Is No Mistake, Reflects 7-for-1 Stock Split, Wall St. J., June 9, 2014, available at: https://www.wsj.com/amp/articles/BL-DGB-35681 [http://perma.cc/2UYQ-JMU5].
45. Klasing D. Crypto-Currency – Hard Forks and What They Mean for Your Tax Bill, Tax L. Off. David Warren Klasing, Jan. 16, 2018, available at: https://klasing-associates.com/crypto-currency-hard-forks-mean-tax-bill [http://perma.cc/EK9F-MERB].
46. Semanski K. R. Income, from Whatever Exchange, Mine, or Fork Derived: The Basics of U.S. Cryptocurrency Taxation, Banking & Fin. Services Pol’y Rep., 2018, Vol. 37, pp. 8–12.
47. Borison R. PayPal Spinoff Day Has Arrived – What Does It Mean for Investors?, Street, July 20, 2015, available at: https://www.thestreet.com/story/13222445/1/paypal-spinoff-day-is-here-what-does-it-mean-for-investors.html [http://perma.cc/2QMA- C972].
48. Miller B. M. Basis Issues in Cryptocurrency, Tax Adviser, Aug. 1, 2018, available at: https://www.thetaxadviser.com/issues/2018/aug/basis-issues-cryptocurrency.html.
49. Wilmoth J. ABA Tax Experts Ask IRS to Create Safe Harbor for Cryptocurrency Hard Forks, CCN, Mar. 21, 2018, available at: https://www.ccn.com/aba-tax-experts-ask-irs-to-create-safe-harbor-for-cryptocurrency-hard-forks [http: //perma. cc/V9AD- YJVE].
50. Velarde A. ABA Seeks Safe Harbor on Cryptocurrency Splits, Tax Notes, Mar. 20, 2018, available at: https://www.taxnotes.com/tax-notes-today/cryptocurrency/aba-seeks-safeharbor-cryptocurrency-splits/2018/03/20/27wbw [http://perma.cc/7NVU-R9UK].
51. Richman N. J. AICPA Suggests New Virtual Currency Advice from IRS, Tax Notes, May 31, 2018, available at: https://www.taxnotes.com/tax-notes-today/cryptocurrency/aicpasuggests-new-virtual-currency-advice-irs/2018/05/31/2837q [http://perma.cc/66XU-L4HX].
52. Southurst J. Japan: We’ll Tax All Digital Asset Gains, Including Consumer Purchases and Forks, Bitsonline, Dec. 11, 2017, available at: https://bitsonline.com/japan-tax-digital-asset-gains [http://perma.cc/9CT9-KH2N].
53. Emem M. Japanese Government to Simplify Cryptocurrency Taxation Process, CCN, Oct. 20, 2018, available at: http://www.ccn.com/japanese-government-to-simplify-cryptocurrency-taxation-process [http://perma.cc/EAT9-GLT2].
54. Kharpal A. Tokenization: The World of ICOs, CNBC, July 17, 2018, available at: https://www.cnbc.com/2018/07/13/initialcoin-offering-ico-what-are-they-howdo-they-work.html [http://perma.cc/KAS7-3FDT].
55. Nagata K. Cryptoprofits Are Taxable – Have You Filed?, Japan Times, Feb. 18, 2018, available at: https://www.japantimes.co.jp/news/2018/02/18/business/financial-markets/cryptoprofits-taxable-filed [http://perma.cc/4Wv3-4RW3].
56. Japan and Tax on Cryptocurency – Part 3, Tyton Cap., available at: https://www.tytoncapital.com/investment-advice-japan/japan-and-tax-on-cryptocurencypart-3 [http://perma.cc/ZZE5-4YQ6] (access date: 10.04.2019).
57. Manro R. Capital Gains Manual Cryptocurrency Update, Enterprise Tax Consultants, May 1, 2018, available at: https://www.enterprisetax.co.uk/capital-gains-manual-cryptocurrency-update [http://perma.cc/J7V3-9DWV].
58. Buley T. Facebook Splits Its Stock 5:1, Forbes, Oct. 5, 2010, available at: https://www.forbes.com/sites/taylorbuley/2010/10/05/facebook-splits-stock-51 [http://perma.cc/4WK4-U5SS].
59. Hinman W. Digital Asset Transactions: When Howey Met Gary (Plastic), June 14, 2018, available at: https://www.sec.gov/news/speech/speech-hinman-061418 [http://perma.cc/A22W-7NN9].
60. Dennis K. Airdrops and Hard Forks: Tax Theory on Crypto-Currency Distributions, Linkedin, Dec. 14, 2017, available at: https://www.linkedin.com/pulse/airdrops-hard-fbrks-tax-theory-crpto-currency-kevin-dennis [http://perma.cc/D4Q7-VLRT].
61. Kidder G. N. Basics of U.S. Tax-Free Spin-Offs Under Section 355, Int’l Tax’n, Nov. 2011, available at: https://www.steptoe.com/images/content/2/6/v1/2630/4358.pdf [https://perma.cc/JT3E-VM35].
62. Appleby A. D. Ball Busters: How the IRS Should Tax Record-Setting Baseballs and Other Found Property Under the Treasure Trove Regulation, Vt. L. Rev., 2008, Vol. 33, pp. 43–49.
63. Thompson P. How Bitcoin Forks Influence Bitcoin Price Rise and Fall, Cointelegraph, Oct. 28, 2017, available at: https://cointelegraph.com/news/how-bitcoin-forks-influence-bitcoin-price-rise-and-fall [http://perma.cc/PNP3-R4FR].
64. HM Revenue & Customs, Cryptoassets for Individuals, Gov. UK., Dec. 19, 2018, available at: https://www.gov.uk/government/publications/tax-on-cryptoassets/cryptoassets-for-individuals [http://perma.cc/99AH-LRCH]
65. Cawley N. Litecoin Hard Fork Produces Litecoin Cash, Nasdaq, Feb. 19, 2018, available at: https://www.nasdaq.com/article/litecoin-hard-fork-produces-litecoin-cash-cm923525 [https://perma.cc/45DQ-QJNA].
66. Mix. Coinbase Has No Immediate Plans to Add Litecoin Cash (LCC), TNW, Mar. 2, 2018, available at: https://thenextweb.com/hardfork/2018/03/02/coinbase-litecoin-cash-trading [https://perma.cc/J4NF-3LAH].
67. Hill K. Congress Is Nervous About This Whole Bitcoin Thing, Forbes, Aug. 15, 2013, available at: https://www.forbes.com/sites/kashmirhill/2013/08/15/congress-isnervous-about-bitcoin [http://perma.cc/TYD5-X43T].
68. Erb K. P. Are Crypto Riches Tax-Free?, Forbes, July 10, 2017.
69. De N. Germany Won’t Tax You for Buying Coffee with Bitcoin, Coindesk, Mar. 1, 2018, available at: https://www.coindesk.com/germany-considers-crypto-legal-equivalent-tofiat-for-tax-purposes [http://perma.cc/69HG-5GXU].
70. Roberts J. J. Only 802 People Told the IRS About Bitcoin – Lawsuit, Fortune, Mar. 19, 2017, available at: http://fortune.com/2017/03/19/irs-bitcoin-lawsuit [http://perma.cc/P23S-GVEE].
71. Topic No. 409 – Capital Gains and Losses, IRS, 10.04.2019, available at: http://www.irs.gov/taxtopics/tc409 [http://perma.cc/YY5K-DAAL].
72. Dodge J. M. Accessions to Wealth, Realization of Gross Income, and Dominion and Control: Applying the "Claim of Right Doctrine" to Found Objects, Including Record-Setting Baseballs, Fla. Tax Rev., 2000, Vol. 4, p. 691.
73. Shakow D. J. Taxation Without Realization: A Proposal for Accrual Taxation, U. Pa. L. Rev., 1986, Vol. 134, p. 1111.
74. Ro H. A Road Map of Tax Consequences of Modifying Debt, Tax Adviser, June 1, 2012, available at: https://www.thetaxadviser.com/issues/2012/jun/ro-jun2012.html [http://perma.cc/7WGB-LGQP].
75. Balami D. S. The Role of the Capital Market in the Economy, Proshare, Aug. 13, 2015, available at: https://www.proshareng.com/news/Capital-Market/The-Role-of-the-Capital-Market-in-the-Economy/28259 [http://perma.cc/2WRC-WKX9].
76. Sen C. Cryptocurrencies Are Starting to Affect the Real Economy: Be Afraid, Bloomberg, Dec. 18, 2017, available at: http://www.bloomberg.com/opinion/articles/2017-12-18/cryptocurrencies-are-starting-to-affect-
the-real-economy [http://perma.cc/E5DN-UAX7].
77. Egorova K. Crypto Exchanges, Explained, Cointelegraph, July 10, 2018, available at: https://cointelegraph.com/explained/crypto-exchanges-explained [http://perma.cc/K6UW- KCP8].
78. Pisani B., Haselton T. Here’s Why Bitcoin Prices Are Different on Each Exchange, CNBC, Dec. 12, 2017.
79. Bitcoin Cash (BCH), Coinmarketcap, available at: http://coinmarketcap.com/currencies/bitcoincash [http://perma.cc/LH3RNCX9] access date: 10.04.2019).
80. Fisher W. O. Does the Efficient Market Theory Help Us Do Justice in a Time of Madness?, Emory L.J., 2005, Vol. 54, pp. 843–850.
81. Ten Important Facts About Capital Gains and Losses, IRS, available at: https://www.irs.gov/newsroom/ten-important-factsabout-capital-gains-and-losses [http://perma.cc/T764-R3JP] (access date: 10.04.2019).
82. Bitcoin Cash FAQ, Coinbase, available at: https://support.coinbase.com/customer/en/portal/articles/2911542-bitcoin-cashfaq [https://perma.cc/TK6U-BY4W] (access date: 10.04.2019).
83. Bitcoin (Coinbase), Fin. Content, available at: https://markets.financialcontent.com/stocks/quote/historical?Symbol=997%3A1900280003&Year=2015&Range=3&Month=12 [https://perma.cc/HJ74-MKUQ] (access date: 10.04.2019).
84. Bitcoin Price (BTC), Coinbase, available at: https://www.coinbase.com/price/bitcoin [https://perma.cc/4P5Y-Q8WD] (access date: 10.04.2019).
85. Bitcoin Cash Price (BCH), Coinbase, available at: https://www.coinbase.com/price/bitcoin-cash [http://perma.cc/V4CHVYVZ] (access date:10.04.2019).
86. Danhui Xu, Free Money, But Not Tax-Free: A Proposal for the Tax Treatment of Cryptocurrency Hard Forks, Fordham L. Rev., 2019, Vol. 87, No. 6, pp. 2693–2723.
Цитирование :
Данхью Су. Бесплатные деньги, но не свободные от налога: методика налогообложения хардфорков криптовалют // Актуальные проблемы экономики и права. 2019. Т. 13, № 4. С. 1661–1683. DOI: http://dx.doi.org/10.21202/1993-047X.13.2019.4.1661-1683
Тип статьи : Научная статья
Дата поступления статьи :
20.09.2019
Дата принятия в печать :
05.11.2019
Дата онлайн размещения :
25.12.2019
