{"id":18368,"date":"2023-11-24T01:00:00","date_gmt":"2023-11-23T22:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=18368"},"modified":"2023-11-23T18:30:01","modified_gmt":"2023-11-23T15:30:01","slug":"kriptovalyutalara-qlobal-n%c9%99zar%c9%99t-t%c9%99kmill%c9%99sdirilir","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=18368","title":{"rendered":"Kriptovalyutalara qlobal n\u0259zar\u0259t t\u0259kmill\u0259\u015fdirilir"},"content":{"rendered":"\n

Kriptovalyutalara qlobal n\u0259zar\u0259t t\u0259kmill\u0259\u015fdirilir<\/strong><\/p>\n\n\n\n

D\u00fcnya iqtisadiyyat\u0131nda innovasiyalar\u0131n t\u0259tbiqi v\u0259 r\u0259q\u0259msal mexanizml\u0259rin formala\u015fmas\u0131 maliyy\u0259 bazarlar\u0131nda da m\u00fc\u0259yy\u0259n d\u0259yi\u015fiklikl\u0259r\u0259 s\u0259b\u0259b olub. Bu proses valyuta bazar\u0131nda yeni al\u0259tl\u0259rin meydana \u00e7\u0131xmas\u0131 il\u0259 n\u0259tic\u0259l\u0259nib.<\/p>\n\n\n\n

M\u00fcbadil\u0259 vasit\u0259si olaraq yarad\u0131lm\u0131\u015f r\u0259q\u0259msal aktiv olan kriptovalyutalar uzun m\u00fcdd\u0259tdir m\u00f6vcud olsa da, son zamanlar daha geni\u015f istifad\u0259 edilir. Haz\u0131rda d\u00fcnya \u00f6lk\u0259l\u0259ri bu virtual m\u0259hsulun iqtisadiyyatda rolunu, birja g\u00f6st\u0259ricil\u0259rini v\u0259 vergiy\u0259 c\u0259lb edilm\u0259sini m\u00fczakir\u0259 edir.<\/p>\n\n\n

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2027-ci ild\u0259n Kriptoaktivl\u0259rin Hesabat \u00c7\u0259r\u00e7iv\u0259sinin t\u0259tbiqi n\u0259z\u0259rd\u0259 tutulur<\/strong><\/p>\n\n\n\n

Bir ne\u00e7\u0259 g\u00fcn \u0259vv\u0259l \u0130qtisadi \u018fm\u0259kda\u015fl\u0131q v\u0259 \u0130nki\u015faf T\u0259\u015fkilat\u0131n\u0131n (OECD) qlobal vergi \u015f\u0259ffafl\u0131\u011f\u0131 \u00e7\u0259r\u00e7iv\u0259si B\u00f6y\u00fck Britaniya, AB\u015e, Kanada, Avstraliya, Almaniya, Yaponiya, Sinqapur v\u0259 C\u0259nubi Afrika da daxil olmaqla 48 \u00f6lk\u0259 t\u0259r\u0259find\u0259n q\u0259bul edilib. \u00d6lk\u0259l\u0259rin m\u00fcvafiq d\u00f6vl\u0259t qurumlar\u0131 t\u0259r\u0259find\u0259n q\u0259bul edil\u0259n birg\u0259 b\u0259yanat\u0131n OECD t\u0259r\u0259find\u0259n haz\u0131rlanm\u0131\u015f yeni beyn\u0259lxalq standart olan Kriptoaktivl\u0259rin Hesabat \u00c7\u0259r\u00e7iv\u0259sinin (CARF) s\u00fcr\u0259tli inki\u015faf\u0131 v\u0259 b\u00f6y\u00fcm\u0259si il\u0259 uy\u011funla\u015fmaq m\u0259qs\u0259dini da\u015f\u0131d\u0131\u011f\u0131 bildirilib. Burada m\u0259qs\u0259d kriptovalyuta bazar\u0131 il\u0259 ba\u011fl\u0131 qlobal vergi \u015f\u0259ffafl\u0131\u011f\u0131n\u0131 t\u0259min etm\u0259kdir. CARF-nin geni\u015f \u015f\u0259kild\u0259, ard\u0131c\u0131l v\u0259 vaxt\u0131nda t\u0259tbiqinin vergi \u00f6hd\u0259likl\u0259rin\u0259 \u0259m\u0259l olunmas\u0131n\u0131 v\u0259 \u00f6lk\u0259l\u0259rin vergid\u0259n yay\u0131nmalar\u0131n qar\u015f\u0131s\u0131n\u0131 almaq imkanlar\u0131n\u0131 daha da yax\u015f\u0131la\u015fd\u0131raca\u011f\u0131, 2027-ci il\u0259 q\u0259d\u0259r CARF-nin t\u0259tbiqi \u00fc\u00e7\u00fcn z\u0259ruri h\u00fcquqi v\u0259 \u0259laq\u0259l\u0259ndirilmi\u015f ara\u015fd\u0131rmalar\u0131n apar\u0131laca\u011f\u0131 qeyd olunub. OECD-nin ba\u015f katibi Matias Kormann q\u0259rarla ba\u011fl\u0131 verdiyi a\u00e7\u0131qlamada bildirib ki, bu add\u0131m vergid\u0259n yay\u0131nma il\u0259 m\u00fcbariz\u0259y\u0259 geni\u015f v\u0259 koordinasiyal\u0131 yana\u015fma \u00fc\u00e7\u00fcn daha bir m\u00fch\u00fcm m\u0259rh\u0259l\u0259dir. S\u00f6z\u00fcged\u0259n 48 \u00f6lk\u0259 v\u0259 yurisdiksiyaya is\u0259 Avstraliya, Avstriya, Barbados, Bel\u00e7ika, Beliz, Braziliya, Bolqar\u0131stan, Erm\u0259nistan, Kanada, \u00c7ili, Xorvatiya, C\u0259nubi Kipr Rum Administrasiyas\u0131, \u00c7exiya, Danimarka, Estoniya, Finlandiya, Fransa, Almaniya, Yunan\u0131stan, Macar\u0131stan, \u0130slandiya, \u0130rlandiya, \u0130taliya, Yaponiya, C\u0259nubi Koreya, Lixten\u015fteyn, Litva, L\u00fcksemburq, Malta, Meksika, Hollandiya, Norve\u00e7, Portuqaliya, Rum\u0131niya, Sinqapur, Slovakiya, Sloveniya, C\u0259nubi Afrika, \u0130spaniya, \u0130sve\u00e7, \u0130sve\u00e7r\u0259, B\u00f6y\u00fck Britaniya v\u0259 Amerika Birl\u0259\u015fmi\u015f \u015etatlar\u0131, Gernsi v\u0259 Cersi Dominionlar\u0131 v\u0259 Men Adas\u0131 v\u0259 Birl\u0259\u015fmi\u015f Krall\u0131q Kayman adalar\u0131 v\u0259 C\u0259b\u0259ll\u00fctariqin Xarici \u018frazil\u0259ri daxildir. CARF kriptoaktivl\u0259r \u00fczr\u0259 vergi il\u0259 ba\u011fl\u0131 m\u0259lumatlar\u0131n avtomatik m\u00fcbadil\u0259sini t\u0259min edir v\u0259 kriptoaktivl\u0259r bazar\u0131n\u0131n s\u00fcr\u0259tli b\u00f6y\u00fcm\u0259sini h\u0259ll etm\u0259k v\u0259 qlobal vergi \u015f\u0259ffafl\u0131\u011f\u0131n\u0131 t\u0259min etm\u0259k \u00fc\u00e7\u00fcn haz\u0131rlan\u0131b.<\/p>\n\n\n\n

Virtual valyutalar \u00fc\u00e7\u00fcn vergitutma mexanizmi<\/strong><\/p>\n\n\n\n

Virtual valyutalara yana\u015fma \u00f6lk\u0259l\u0259r \u00fczr\u0259 f\u0259rqli olsa da, onun vergiy\u0259 c\u0259lb edilm\u0259si sah\u0259sind\u0259 haz\u0131rlanm\u0131\u015f mexanizml\u0259r m\u00f6vcuddur. M\u0259s\u0259l\u0259n, AB\u015e-nin Daxili G\u0259lir Xidm\u0259tinin (IRS) m\u0259lumat\u0131na g\u00f6r\u0259, kriptovalyutalar\u0131n \u0259ks\u0259riyy\u0259ti konvertasiya olunan virtual valyutalard\u0131r. Bu o dem\u0259kdir ki, onlar m\u00fcbadil\u0259 vasit\u0259si, hesab vahidi kimi \u00e7\u0131x\u0131\u015f edir v\u0259 real pulla \u0259v\u0259z edil\u0259 bil\u0259r. Y\u0259ni kriptovalyutadan yaranan h\u0259r hans\u0131 m\u0259nf\u0259\u0259t v\u0259 ya g\u0259lir vergiy\u0259 c\u0259lb edilir. Kriptovalyuta sahibinin v\u0259 ya istifad\u0259\u00e7isinin verginin n\u0259 vaxt tutulaca\u011f\u0131n\u0131 bilm\u0259si vacibdir ki, \u00f6hd\u0259likl\u0259 ba\u011fl\u0131 x\u0259b\u0259rdarl\u0131q g\u0259l\u0259rk\u0259n anla\u015f\u0131lmaz v\u0259ziyy\u0259t yaranmas\u0131n. Sahibi mal v\u0259 ya xidm\u0259tl\u0259r almaq \u00fc\u00e7\u00fcn kriptovalyutadan istifad\u0259 edirs\u0259, kriptovalyuta \u00fc\u00e7\u00fcn \u00f6d\u0259diyi qiym\u0259tl\u0259 onu x\u0259rcl\u0259diyi zaman artan d\u0259y\u0259r\u0259 g\u00f6r\u0259 g\u0259lir vergisi \u00f6hd\u0259liyi da\u015f\u0131y\u0131r. Kriptovalyutalar \u00f6z-\u00f6zl\u00fcy\u00fcnd\u0259 vergiy\u0259 c\u0259lb edilmir \u2013 y\u0259ni bir n\u0259f\u0259r onu saxlamaq \u00fc\u00e7\u00fcn \u0259ld\u0259 edibs\u0259, bunun \u00fc\u00e7\u00fcn vergi \u00f6d\u0259m\u0259k t\u0259l\u0259b edilmir. Vergi \u00f6hd\u0259liyi yaradan hal onlar\u0131 m\u00fcxt\u0259lif maliyy\u0259 \u0259m\u0259liyyatlar\u0131na c\u0259lb etm\u0259kdir. IRS kriptovalyutalar\u0131 vergi m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn m\u00fclkiyy\u0259t kimi q\u0259bul edir. Bu o dem\u0259kdir ki, \u0259g\u0259r kriptovalyuta bir \u0259m\u0259liyyatda sat\u0131la v\u0259 ya istifad\u0259 edilirs\u0259, burada \u0259ld\u0259 edil\u0259n g\u0259lird\u0259n vergi \u00f6d\u0259nilm\u0259lidir. Biznes m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn \u00f6d\u0259ni\u015f kimi kriptovalyuta al\u0131n\u0131rsa, o, biznes g\u0259liri kimi vergiy\u0259 c\u0259lb olunur. Kriptovalyutalar IRS t\u0259r\u0259find\u0259n aktiv kimi n\u0259z\u0259rd\u0259n ke\u00e7irildiyi \u00fc\u00e7\u00fcn onlar \u00f6d\u0259ni\u015f kimi istifad\u0259 edildikd\u0259 v\u0259 ya na\u011fdla\u015fd\u0131r\u0131ld\u0131qda da vergi \u00f6hd\u0259liyi yarad\u0131r. M\u0259s\u0259l\u0259n, \u0259g\u0259r kims\u0259 1 bitkoini 6 min dollara al\u0131r v\u0259 3 ay sonra 8 min dollara sat\u0131rsa, 2 min dollar qazanc \u00fc\u00e7\u00fcn vergi \u00f6d\u0259m\u0259lidir. Bir ild\u0259n az m\u00fcdd\u0259t\u0259 saxlan\u0131lan aktivl\u0259rin sat\u0131\u015f\u0131ndan \u0259ld\u0259 edil\u0259n m\u0259nf\u0259\u0259t adi vergi d\u0259r\u0259c\u0259si il\u0259 vergiy\u0259 c\u0259lb edilir. 2023-c\u00fc il \u00fc\u00e7\u00fcn bu, 0-37% aras\u0131nda, g\u0259lirl\u0259rd\u0259n as\u0131l\u0131 olaraq d\u0259yi\u015fir. Kriptovalyutaya g\u00f6r\u0259 vergi borcu x\u0259rcl\u0259rin miqdar\u0131ndan, g\u0259lir s\u0259viyy\u0259sind\u0259n v\u0259 istifad\u0259 edil\u0259n kriptovalyutan\u0131n saxlanma m\u00fcdd\u0259tind\u0259n as\u0131l\u0131d\u0131r. Bir ild\u0259n az m\u00fcdd\u0259t\u0259 ona sahib olan \u015f\u0259xs kriptovalyutan\u0131 x\u0259rcl\u0259s\u0259 v\u0259 ya satsa, g\u0259lir vergisi \u00f6hd\u0259liyi da\u015f\u0131y\u0131r. Bir ild\u0259n \u00e7ox m\u00fcdd\u0259t\u0259 sahiblik m\u00fc\u0259yy\u0259n olunduqda is\u0259 kapital art\u0131m\u0131 vergil\u0259ri \u00fczr\u0259 d\u0259 \u00f6hd\u0259lik yaran\u0131r. \u018fg\u0259r kriptovalyuta g\u00f6st\u0259ril\u0259n biznes xidm\u0259tl\u0259rin\u0259 g\u00f6r\u0259 \u00f6d\u0259ni\u015f kimi al\u0131n\u0131bsa, onu \u0259ld\u0259 ed\u0259n zaman bazar d\u0259y\u0259ri il\u0259 g\u0259lir kimi, qazanc g\u0259tirdiyi zaman is\u0259 yenid\u0259n vergiy\u0259 c\u0259lb edilir. Kriptovalyuta vergil\u0259ri m\u00fcr\u0259kk\u0259b hesab edilir, \u00e7\u00fcnki onlar h\u0259m g\u0259lir, h\u0259m d\u0259 kapital art\u0131m\u0131 vergil\u0259rini \u0259hat\u0259 edir. \u018fks\u0259r hallarda kriptovalyutadan bir ne\u00e7\u0259 d\u0259f\u0259 istifad\u0259 edib g\u0259lir \u0259ld\u0259 etdikd\u0259 d\u0259f\u0259l\u0259rl\u0259 vergi \u00f6d\u0259m\u0259k t\u0259l\u0259b edilir. Bunu n\u0259z\u0259r\u0259 alaraq, g\u0259lirl\u0259rin d\u00fczg\u00fcn t\u0259qdim edilm\u0259si vacibdir. M\u0259s\u0259l\u0259n, h\u0259r bir kriptovalyuta \u0259m\u0259liyyat\u0131 zaman\u0131 x\u0259rcl\u0259nil\u0259n m\u0259bl\u0259\u011fi v\u0259 onun istifad\u0259 edildiyi vaxt bazar d\u0259y\u0259rini qeyd etm\u0259k vacibdir. Kriptovalyuta sahibi bunu h\u0259m manual, h\u0259m d\u0259 blok\u00e7eyn h\u0259ll platformas\u0131 vasit\u0259sil\u0259 yerin\u0259 yetir\u0259 bil\u0259r. CoinTracker kimi platformalar r\u0259q\u0259msal aktivl\u0259ri idar\u0259 etm\u0259k v\u0259 kriptovalyuta m\u0259lumatlar\u0131na daxil olma\u011f\u0131 t\u0259min ed\u0259n portfel izl\u0259m\u0259 imkan\u0131 t\u0259qdim edir.<\/p>\n\n\n\n

Yeni maliyy\u0259 al\u0259tl\u0259rinin d\u00f6vriyy\u0259y\u0259 daxil olmas\u0131, virtual valyuta il\u0259 m\u00fcxt\u0259lif \u0259m\u0259liyyatlar v\u0259 biznesin m\u00fcasir inki\u015faf modell\u0259ri yeni \u00e7a\u011f\u0131r\u0131\u015flar yarad\u0131r. Virtual valyutaya yana\u015fmalar h\u0259r bir \u00f6lk\u0259nin milli qanunvericiliyin\u0259 v\u0259 dig\u0259r t\u0259nziml\u0259yici qaydalara g\u00f6r\u0259 f\u0259rql\u0259nir. Bu \u0259m\u0259liyyatlara n\u0259zar\u0259t bir t\u0259r\u0259fd\u0259n qanunvericilikd\u0259 m\u00fc\u0259yy\u0259n d\u0259yi\u015fiklikl\u0259ri, dig\u0259r t\u0259r\u0259fd\u0259n is\u0259 m\u00fcasir t\u0259cr\u00fcb\u0259l\u0259rin m\u00fcbadil\u0259sini \u015f\u0259rtl\u0259ndirir. Bu bax\u0131mdan birg\u0259 t\u0259\u015f\u0259bb\u00fcsl\u0259rin v\u0259 \u0259m\u0259kda\u015fl\u0131q platformalar\u0131n\u0131n qurulmas\u0131 faydal\u0131 n\u0259tic\u0259l\u0259rin \u0259ld\u0259 edil\u0259c\u0259yin\u0259 \u0259sas verir.<\/p>\n\n\n\n

G\u00fclay N\u0259biyeva<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Kriptovalyutalara qlobal n\u0259zar\u0259t t\u0259kmill\u0259\u015fdirilir D\u00fcnya iqtisadiyyat\u0131nda innovasiyalar\u0131n t\u0259tbiqi v\u0259 r\u0259q\u0259msal mexanizml\u0259rin formala\u015fmas\u0131 maliyy\u0259 bazarlar\u0131nda da m\u00fc\u0259yy\u0259n d\u0259yi\u015fiklikl\u0259r\u0259 s\u0259b\u0259b olub. Bu proses valyuta bazar\u0131nda yeni al\u0259tl\u0259rin meydana \u00e7\u0131xmas\u0131 il\u0259 n\u0259tic\u0259l\u0259nib. M\u00fcbadil\u0259 vasit\u0259si olaraq yarad\u0131lm\u0131\u015f r\u0259q\u0259msal aktiv…<\/p>\n","protected":false},"author":2,"featured_media":18369,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/18368"}],"collection":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=18368"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/18368\/revisions"}],"predecessor-version":[{"id":18370,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/18368\/revisions\/18370"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/18369"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=18368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}