{"id":8407,"date":"2021-12-20T16:04:00","date_gmt":"2021-12-20T13:04:00","guid":{"rendered":"https:\/\/alfacash.blog\/?p=8407"},"modified":"2024-02-19T21:51:02","modified_gmt":"2024-02-19T18:51:02","slug":"kriptovaluta-szamvitel-mit-kell-tudni","status":"publish","type":"post","link":"https:\/\/alfacash.blog\/hu\/2021\/12\/20\/kriptovaluta-szamvitel-mit-kell-tudni\/","title":{"rendered":"Kriptovaluta k\u00f6nyvel\u00e9s: amit tudnod kell"},"content":{"rendered":"

A sz\u00e1mvitel az a folyamat, amelynek sor\u00e1n egy v\u00e1llalattal vagy v\u00e1llalkoz\u00e1ssal kapcsolatos tranzakci\u00f3kat r\u00f6gz\u00edtik. Ez a folyamat mag\u00e1ban foglalja ezen tranzakci\u00f3k elsz\u00e1mol\u00e1s\u00e1t, elemz\u00e9s\u00e9t \u00e9s jelent\u00e9s\u00e9t az ad\u00f3hat\u00f3s\u00e1goknak, a szab\u00e1lyoz\u00f3knak \u00e9s az ad\u00f3beszed\u0151knek. Az Bitcoin \u00e9s a kriptovalut\u00e1k n\u00f6vekv\u0151 legaliz\u00e1l\u00e1s\u00e1val nagyon fontos tiszt\u00e1ban lenni a kriptovaluta-sz\u00e1mvitel v\u00e9grehajt\u00e1s\u00e1val. Tartson vel\u00fcnk, hogy t\u00f6bbet megtudjon r\u00f3la.<\/p>\n\n\n\n

Kriptovaluta k\u00f6nyvel\u00e9s r\u00e9gi\u00f3nk\u00e9nt<\/strong><\/h2>\n\n\n\n

Sok orsz\u00e1gban, a hagyom\u00e1nyos sz\u00e1mviteli szab\u00e1lyok nem vonatkoznak a kriptovalut\u00e1kra, mivel ezek teljesen \u00faj \u00e9rt\u00e9kform\u00e1k<\/strong>. \u00cdgy \u00fagy v\u00e9lik, hogy nem cser\u00e9lhet\u0151k be hagyom\u00e1nyos m\u00f3don \u00e1rukra \u00e9s szolg\u00e1ltat\u00e1sokra, pedig egyre t\u00f6bb entit\u00e1s alkalmazza ezt a fizet\u00e9si m\u00f3dot.<\/p>\n\n\n\n

\"bitcoin-ethereum-bullish-befektet\u00e9sek\"<\/figure>\n\n\n\n

Az Egyes\u00fclt \u00c1llamokban p\u00e9ld\u00e1ul a v\u00e1llalatok k\u00f6telesek elsz\u00e1molni az olyan kriptoeszk\u00f6z\u00f6ket, mint az Bitcoin a \u201eimmateri\u00e1lis javak<\/a>\u201c. Ez a kateg\u00f3ria eg\u00e9szen m\u00e1s esetekre is vonatkozik, mint p\u00e9ld\u00e1ul a szellemi tulajdonra.<\/p>\n\n\n\n

E szab\u00e1lyok \u00e9rtelm\u00e9ben a c\u00e9geknek regisztr\u00e1lniuk kell Bitcoin<\/a> v\u00e1s\u00e1rl\u00e1skor. Ha a kriptovaluta dr\u00e1gul, a v\u00e1llalatok csak akkor r\u00f6gz\u00edtik a nyeres\u00e9get, amikor visszav\u00e1ltj\u00e1k fiat valut\u00e1ra. \u00c1rcs\u00f6kken\u00e9s eset\u00e9n azonban \u00e9rt\u00e9kveszt\u00e9st kell le\u00edrniuk az \u00faj egyenleg igazol\u00e1s\u00e1ra.<\/p>\n\n\n\n

Az orsz\u00e1gban ad\u00f3z\u00e1si szempontb\u00f3l a kriptovalut\u00e1kat a sz\u00f6vets\u00e9gi ad\u00f3t\u00f6rv\u00e9nyek tulajdonk\u00e9nt kezelik.<\/strong> Ez azt jelenti, hogy minden alkalommal, amikor egy v\u00e1llalat kriptovalut\u00e1kat \u00e9rt\u00e9kes\u00edt, ad\u00f3t kell fizetnie att\u00f3l f\u00fcgg\u0151en, hogy mennyi ideig tartotta birtok\u00e1ban a kriptoeszk\u00f6zt, \u00e9s mekkora a piaci \u00e9rt\u00e9ke az elad\u00e1s id\u0151pontj\u00e1ban.<\/p>\n\n\n\n

Egy kriptobar\u00e1t ki\u00fat<\/em><\/strong><\/h3>\n\n\n\n

Ezzel szemben az Egyes\u00fclt \u00c1llamokban egyes kriptovalut\u00e1k sz\u00edvesebben m\u0171k\u00f6dnek m\u00e1s orsz\u00e1gokban. K\u00f6zt\u00fck M\u00e1lta. Az egyik legink\u00e1bb ismert kriptobar\u00e1t orsz\u00e1gok<\/a>, ezen a szigeten h\u00e1rom t\u00f6rv\u00e9ny szab\u00e1lyozza: a Digital Innovation Authority Act, az Innovative Technological Arrangement and Services Act \u00e9s a Virtual Financial Asset Act. Ebben az orsz\u00e1gban csak akkor fizetnek ad\u00f3t a kriptoeszk\u00f6z t\u00edpusa szerint (\u00e9rm\u00e9k \u00e9s tokenek), ha a tranzakci\u00f3 bev\u00e9telt gener\u00e1lt. Ilyen esetben a fizetend\u0151 sz\u00e1zal\u00e9k 35%.<\/p>\n\n\n\n

\"Crypto-Regulations-Turkey-AML\"<\/figure><\/div>\n\n\n\n

A list\u00e1n szerepl\u0151 tov\u00e1bbi kriptobar\u00e1t orsz\u00e1gok \u00c9sztorsz\u00e1g, Szingap\u00far \u00e9s Jap\u00e1n<\/strong> (ahol az ad\u00f3k a j\u00f6vedelemt\u0151l f\u00fcgg\u0151en 15% \u00e9s 55% k\u00f6z\u00f6tt v\u00e1ltoznak), \u00e9s Sv\u00e1jc. Tov\u00e1bb\u00e1, N\u00e9metorsz\u00e1got tekintik<\/a> ad\u00f3paradicsom ezeknek az eszk\u00f6z\u00f6knek, mivel szinte semmilyen tev\u00e9kenys\u00e9get vagy az azokb\u00f3l sz\u00e1rmaz\u00f3 nyeres\u00e9get nem ad\u00f3ztatj\u00e1k.<\/p>\n\n\n\n

N\u00e1lunk is van El Salvador, ahol sokkal k\u00f6nnyebb a kriptovaluta elsz\u00e1mol\u00e1s. A t\u00f6rv\u00e9ny szerint<\/a> 2021 j\u00fanius\u00e1ban elfogadt\u00e1k, a bitcoinok cser\u00e9j\u00e9re nincs t\u0151kenyeres\u00e9g-ad\u00f3. Ez az\u00e9rt lehets\u00e9ges, mert az orsz\u00e1g elismeri Bitcoin t\u00f6rv\u00e9nyes fizet\u0151eszk\u00f6zk\u00e9nt<\/a>, amely k\u00f6nnyen cser\u00e9lhet\u0151 \u00e1rukra \u00e9s szolg\u00e1ltat\u00e1sokra, \u00e9s mindenkinek el kell fogadnia, aki rendelkezik a megfelel\u0151 szoftverrel.<\/p>\n\n\n\n

Ez azt jelenti, hogy az \u00f6sszes BTC k\u00f6nyvel\u00e9si nyilv\u00e1ntart\u00e1s elk\u00e9sz\u00edthet\u0151, de az USD-t kell referenciak\u00e9nt figyelembe venni k\u00f6nyvel\u00e9si c\u00e9lokra.<\/p>\n\n\n\n

Sz\u00e1mviteli szempontok a kriptovalut\u00e1kn\u00e1l<\/strong><\/h2>\n\n\n\n

A k\u00f6vetkez\u0151kben n\u00e9h\u00e1ny \u00e1ltal\u00e1nos megfontol\u00e1sr\u00f3l fogunk besz\u00e9lni a kriptovaluta elsz\u00e1mol\u00e1ssal kapcsolatban, t\u00f6bbnyire a Egyes\u00fclt \u00c1llamok<\/a>. Ezek nagyon hasonl\u00f3ak lehetnek azokhoz az orsz\u00e1gokhoz, amelyek ad\u00f3t vezettek be a kriptovalut\u00e1kra. Ennek ellen\u00e9re sz\u00fcks\u00e9ges ezt figyelembe venni<\/strong> minden ter\u00fclet a saj\u00e1t szab\u00e1lyai szerint fog m\u0171k\u00f6dni<\/strong> (\u00e9s n\u00e9ha, mint l\u00e1ttuk, ezek nem l\u00e9teznek). Ez\u00e9rt saj\u00e1t kutat\u00e1st kell v\u00e9geznie (DYOR<\/a>) a helys\u00e9g\u00e9r\u0151l.<\/p>\n\n\n\n

\"kriptovaluta-sz\u00e1mviteli-r\u00e9gi\u00f3-t\u00f6rv\u00e9nyek\"<\/figure><\/div>\n\n\n\n


Kriptovalut\u00e1k nyilv\u00e1ntart\u00e1sa a f\u0151k\u00f6nyvben<\/em><\/h3>\n\n\n\n

Ha az Egyes\u00fclt \u00c1llamokban tart\u00f3zkodik, kriptoeszk\u00f6z v\u00e1s\u00e1rl\u00e1sakor fel kell ismernie azt \u00fagy, hogy a piaci \u00e9rt\u00e9kkel terhel\u00e9st regisztr\u00e1l a sz\u00e1ml\u00e1j\u00e1n. Ha a v\u00e1s\u00e1rl\u00e1s fiat valut\u00e1val t\u00f6rt\u00e9nt, ugyanennyit kell j\u00f3v\u00e1\u00edrnia k\u00e9szp\u00e9nzsz\u00e1ml\u00e1j\u00e1n.<\/strong> Az elad\u00e1shoz az ellenkez\u0151j\u00e9t kell tennie.<\/p>\n\n\n\n

Abban az esetben, ha az \u00d6n \u00e1ltal birtokolt kriptovalut\u00e1kban szerepl\u0151 \u00f6sszeg meghaladja a f\u0151k\u00f6nyvben szerepl\u0151 \u00f6sszeget, akkor a t\u0151kenyeres\u00e9g-sz\u00e1ml\u00e1n j\u00f3v\u00e1\u00edr\u00e1st lehet elsz\u00e1molni, \u00edgy nincs ellentmond\u00e1s.<\/p>\n\n\n\n

Tranzakci\u00f3k, amelyeket bele kell foglalni a t\u0151ke\u00e9rt\u00e9kel\u00e9sbe<\/em><\/h3>\n\n\n\n

B\u00e1ny\u00e1szatb\u00f3l sz\u00e1rmaz\u00f3 bev\u00e9tel, t\u00e9t<\/a>, kem\u00e9nyvill\u00e1k, l\u00e9gcseppek<\/a>, \u00e9s a kamatok a p\u00e9nz\u00fcgyi besz\u00e1mol\u00e1si standardok szerint ad\u00f3k\u00f6teles esem\u00e9nyeknek min\u0151s\u00fclnek, \u00e9s a t\u00e1rsas\u00e1gnak j\u00f6vedelemad\u00f3t kell fizetni\u00fck. Ezeket az ad\u00f3kat az akviz\u00edci\u00f3 id\u0151pontj\u00e1ban \u00e9rv\u00e9nyes val\u00f3s piaci \u00e9rt\u00e9k k\u00f6r\u00fcl kell kisz\u00e1m\u00edtani.<\/p>\n\n\n\n

Ezeket be kell sz\u00e1m\u00edtani az \u00e9v brutt\u00f3 bev\u00e9tel\u00e9be<\/strong> \u00e9s szok\u00e1sos \u00fczleti bev\u00e9telk\u00e9nt kezelik.<\/p>\n\n\n\n

\"kriptovaluta-sz\u00e1mvitel-\u00fczleti<\/figure><\/div>\n\n\n\n

Kriptovaluta b\u00e1ny\u00e1szati \u00e9s keresked\u00e9si tev\u00e9kenys\u00e9gek<\/em><\/h3>\n\n\n\n

B\u00e1ny\u00e1szati tev\u00e9kenys\u00e9gek<\/a> minden egy\u00e9b j\u00f6vedelemtermel\u0151 tev\u00e9kenys\u00e9gk\u00e9nt kell elsz\u00e1molni. Mind a b\u00e1ny\u00e1szati nyeres\u00e9get, mind a karbantart\u00e1si \u00e9s szolg\u00e1ltat\u00e1si k\u00f6lts\u00e9geket tartalmaznia kell. Olyan orsz\u00e1gok, mint pl<\/a> Oroszorsz\u00e1g, Venezuela \u00e9s Kazahszt\u00e1n k\u00fcl\u00f6nleges ad\u00f3kat kezdtek kivetni a kriptovaluta b\u00e1ny\u00e1szat\u00e1ra.<\/p>\n\n\n\n

Keresked\u00e9s eset\u00e9n ugyan\u00fagy kell nyilv\u00e1ntartani, mint a t\u0151zsdei keresked\u00e9st.<\/strong> Id\u0151r\u0151l id\u0151re ki kell egyens\u00falyozni a f\u0151k\u00f6nyvet egy t\u0151kenyeres\u00e9g- vagy -vesztes\u00e9g-sz\u00e1ml\u00e1hoz kapcsolva, adott esetben.<\/p>\n\n\n\n

Mit tartalmaz a kriptovaluta k\u00f6nyvel\u00e9s<\/strong><\/h2>\n\n\n\n

A kriptovalut\u00e1k soha nem l\u00e1tott \u00e9rt\u00e9kv\u00e1lt\u00e1si lehet\u0151s\u00e9geket k\u00edn\u00e1lnak. Egyre t\u00f6bb mag\u00e1nszem\u00e9ly, nagy-, k\u00f6z\u00e9p- \u00e9s kisv\u00e1llalkoz\u00e1s kriptoeszk\u00f6z\u00f6ket haszn\u00e1lnak<\/a> napi p\u00e9nz\u00fcgyi tev\u00e9kenys\u00e9geikben. \u00c9s b\u00e1r az olyan kriptovalut\u00e1k, mint az Bitcoin, decentraliz\u00e1ltak \u00e9s glob\u00e1lisak, az igazs\u00e1g az, hogy a BTC-sz\u00e1mvitel att\u00f3l f\u00fcgg, hogy a szem\u00e9ly lak\u00f3helye vagy a c\u00e9g sz\u00e9khelye szerinti orsz\u00e1gban milyen szab\u00e1lyoz\u00e1sok vannak.<\/p>\n\n\n\n

\"\u00cdrorsz\u00e1g-t\u00f6rv\u00e9nyek-kripto-EU\"<\/figure><\/div>\n\n\n\n

Ennek h\u00e1tter\u00e9ben az \u00e1ll A kriptovalut\u00e1k sok orsz\u00e1gban m\u00e9g mindig az \u201eelef\u00e1nt a szob\u00e1ban\u201d.<\/strong> Ennek eredm\u00e9nyek\u00e9nt a jogi sz\u00fcrke ter\u00fclet<\/a>, \u00e9s sok c\u00e9g nem tudja, hogyan kezelje a kriptovaluta elsz\u00e1mol\u00e1st az \u0151 konkr\u00e9t esetben.<\/p>\n\n\n\n

Szerencs\u00e9re vannak olyan szoftverek a piacon, amelyek k\u00e9zen fogva veszik a v\u00e1llalatokat a kriptovaluta elsz\u00e1mol\u00e1si folyamataikban. T\u00f3l t\u0151l fizet\u00e9si processzorok<\/a> amelyek r\u00f6gz\u00edtik az \u00f6sszes t\u0151kebe\u00e1raml\u00e1st \u00e9s -ki\u00e1raml\u00e1st az id\u0151szakos p\u00e9nz\u00fcgyi jelent\u00e9sekhez, a feladatra szakosodott mag\u00e1nk\u00f6nyvel\u0151kh\u00f6z, valamint az ad\u00f3z\u00e1si \u00e9s sz\u00e1mviteli feladatokhoz rendelt szoftverekhez. Csak seg\u00edts\u00e9get kell k\u00e9rned, ha sz\u00fcks\u00e9ged van r\u00e1!<\/p>\n\n\n\n

\n\n\n\n

Szeretn\u00e9 elfogadni az Bitcoin \u00e9s m\u00e1s tokeneket v\u00e1llalkoz\u00e1s\u00e1ban vagy blogj\u00e1ban? Meg tudod csin\u00e1lni<\/em>\u00a0biztons\u00e1gosan vele\u00a0ALFAcoins<\/a>! \u00c9s ne felejtsd el, hogy err\u0151l \u00e9s m\u00e9g sok minden m\u00e1sr\u00f3l besz\u00e9l\u00fcnk a k\u00f6z\u00f6ss\u00e9gi m\u00e9di\u00e1ban.

<\/em>Twitter<\/a>\u00a0*\u00a0T\u00e1virat<\/a> *Facebook<\/a>\u00a0*\u00a0Instagram<\/a> * Youtube<\/a>\u00a0*\u00a0Vkontakte<\/a><\/p>","protected":false},"excerpt":{"rendered":"

A n\u00f6vekv\u0151 kriptoszab\u00e1lyoz\u00e1s miatt tudnod kell, hogyan kell kriptovaluta k\u00f6nyvel\u00e9st v\u00e9gezni. Tartson vel\u00fcnk, ha t\u00f6bbet szeretne megtudni!<\/p>","protected":false},"author":5,"featured_media":8414,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[48],"tags":[436,287,434,61,398,118,189],"class_list":{"0":"post-8407","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-learn","8":"tag-accounting","9":"tag-adoption","10":"tag-b2b","11":"tag-cryptocurrencies","12":"tag-merchants","13":"tag-regulations","14":"tag-taxes"},"featured_image_src":"https:\/\/alfacash.blog\/wp-content\/uploads\/2021\/12\/03.jpg","author_info":{"display_name":"Isabel P\u00e9rez","author_link":"https:\/\/alfacash.blog\/hu\/author\/isabel\/"},"yoast_head":"\nCryptocurrency accounting: what you need to know - alfa.cash blog<\/title>\n<meta name=\"description\" content=\"With the increasing crypto regulation, you\u2019ll need to know how to do cryptocurrency accounting. 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