{"id":27850,"date":"2019-10-03T00:30:02","date_gmt":"2019-10-02T22:30:02","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=27850"},"modified":"2024-09-26T17:02:41","modified_gmt":"2024-09-26T15:02:41","slug":"la-blockchain-2","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/la-blockchain-2\/","title":{"rendered":"La blockchain"},"content":{"rendered":"<p>La blockchain est une technologie de stockage et de transmission d\u2019informations, <strong>sans organe de contr\u00f4le.<\/strong> Techniquement, il s\u2019agit d\u2019une base de donn\u00e9es qui contient l\u2019historique de tous les \u00e9changes r\u00e9alis\u00e9s entre ses utilisateurs depuis sa cr\u00e9ation.<\/p>\n<p>Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, revient ici sur la d\u00e9finition, l\u2019utilisation et les applications de la blockchain. Cet article abordera \u00e9galement la comptabilisation et la fiscalisation de ses applications.<\/p>\n<h2><strong>D\u00e9finition<\/strong><\/h2>\n<p><em>St<\/em><em>\u00e9<\/em><em>phane Bortzmeyer<\/em><em>, informaticien sp\u00e9cialiste des r\u00e9seaux informatiques, en donne la d\u00e9finition suivante<\/em> : \u00ab Une blockchain est une base de donn\u00e9es ordonn\u00e9e. Les blocs contiennent des transactions, op\u00e9rations d\u2019\u00e9criture dans une cha\u00eene, qui suivent un ordre pr\u00e9cis. La blockchain se r\u00e9partit sur un r\u00e9seau (typiquement internet) qui n\u2019a pas de g\u00e9rant unique \u00bb. La cryptographie garantit l\u2019int\u00e9grit\u00e9 de la cha\u00eene.<\/p>\n<p>Voir nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/la-blockchain\/\">La blockchain : d\u00e9finition et applications en entreprise<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/le-bitcoin-est-il-fait-pour-les-entreprises\/\">Le Bitcoin est-il fait pour les entreprises ?<\/a><\/li>\n<\/ul>\n<h2><strong>Utilisation<\/strong><\/h2>\n<p>La blockchain peut \u00eatre utilis\u00e9e de trois fa\u00e7ons. Elle sert pour le transfert d\u2019actifs (monnaie, titres, actions&#8230;). Elle permet aussi une meilleure tra\u00e7abilit\u00e9 des actifs et produits. Enfin, on peut l&rsquo;utiliser pour ex\u00e9cuter automatiquement des contrats (des \u00ab smart contrats \u00bb).<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-27851\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2019\/09\/block-chain-1.png\" alt=\"block chain\" width=\"457\" height=\"554\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2019\/09\/block-chain-1.png 714w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2019\/09\/block-chain-1-247x300.png 247w\" sizes=\"(max-width: 457px) 100vw, 457px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>La grande particularit\u00e9 de la blockchain repose sur son architecture d\u00e9centralis\u00e9e. Ce sont en effet <strong>une partie des utilisateurs <\/strong>qui assurent son h\u00e9bergement, <strong>et non pas un serveur unique.<\/strong><\/p>\n<p><em>Exemples d\u2019applications de la blockchain<\/em>\u00a0:<\/p>\n<ul>\n<li>La tra\u00e7abilit\u00e9 des aliments. Carrefour a ainsi lanc\u00e9 une application qui fonctionne avec un \u00ab\u00a0QR code\u00a0\u00bb appos\u00e9 sur plusieurs types d\u2019aliments. Le code permet de d\u00e9tecter toutes les informations sur l\u2019origine du produit (sa provenance, le nom du producteur, la date d\u2019empaquetage\u2026).<\/li>\n<li>Le d\u00e9clenchement automatique d\u2019une indemnisation. Bon nombre d&rsquo;assureurs utilisent cette application. Notamment pour les \u00ab smart contrats \u00bb. Ce sont des programmes autonomes, qui s\u2019ex\u00e9cutent <strong>automatiquement<\/strong> s\u2019ils remplissent certaines conditions pr\u00e9alables. Ainsi Axa l\u2019utilise pour indemniser les passagers d\u2019un vol en retard.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong>La comptabilisation de la blockchain<\/strong><strong><br \/>\n<\/strong><\/h2>\n<p>Des<strong>\u00a0<\/strong>entreprises acceptent en paiement ou utilisent d\u00e9j\u00e0 les crypto monnaies. Elles r\u00e9alisent des<strong>\u00a0<\/strong>lev\u00e9es de fonds dans la blockchain. D&rsquo;autres s&rsquo;engagent \u00e0 fournir une prestation future.<\/p>\n<p>Le PCG (Plan comptable g\u00e9n\u00e9ral), d\u00e9finit d\u00e9sormais la notion de \u201ctokens\u201d, ces jetons \u00e9mis ou d\u00e9tenus. Le \u00ab\u00a0token\u00a0\u00bb est un bien incorporel, de forme num\u00e9rique, qui repr\u00e9sente des droits et obligations. Cette d\u00e9finition est reprise de l&rsquo;article 26 du projet de loi PACTE.<\/p>\n<ul>\n<li>\n<h4>Comptes cr\u00e9\u00e9s pour la comptabilisation des jetons \u00e9mis ou re\u00e7us :<\/h4>\n<\/li>\n<\/ul>\n<table width=\"483\">\n<tbody>\n<tr>\n<td width=\"121\">474<\/td>\n<td width=\"121\">Diff\u00e9rences d\u2019\u00e9valuation sur jetons passifs<\/td>\n<td width=\"121\">48701<\/td>\n<td width=\"121\">PCA jetons \u00e9mis<\/td>\n<\/tr>\n<tr>\n<td width=\"121\">4746<\/td>\n<td width=\"121\">Diff\u00e9rences d\u2019\u00e9valuation sur jetons passifs (\u00e0 l\u2019actif)<\/td>\n<td width=\"121\">52<\/td>\n<td width=\"121\">Instruments financiers \u00e0 terme et jetons d\u00e9tenus<\/td>\n<\/tr>\n<tr>\n<td width=\"121\">4747<\/td>\n<td width=\"121\">Diff\u00e9rences d\u2019\u00e9valuation sur jetons passifs (au passif)<\/td>\n<td width=\"121\">5201<\/td>\n<td width=\"121\">Instruments financiers \u00e0 terme<\/td>\n<\/tr>\n<tr>\n<td width=\"121\">478601<\/td>\n<td width=\"121\">Diff\u00e9rences d\u2019\u00e9valuation sur instruments financiers \u00e0 terme (actif)<\/td>\n<td width=\"121\">5202<\/td>\n<td width=\"121\">Jetons d\u00e9tenus<\/td>\n<\/tr>\n<tr>\n<td width=\"121\">478602<\/td>\n<td width=\"121\">Diff\u00e9rences d\u2019\u00e9valuation sur jetons d\u00e9tenus (actif)<\/td>\n<td width=\"121\">5203<\/td>\n<td width=\"121\">Jetons auto-d\u00e9tenus<\/td>\n<\/tr>\n<tr>\n<td width=\"121\">478701<\/td>\n<td width=\"121\">Diff\u00e9rence d\u2019\u00e9valuation sur instruments financiers \u00e0 terme (passif)<\/td>\n<td width=\"121\">6661<\/td>\n<td width=\"121\">Charges nettes sur cessions de jetons<\/td>\n<\/tr>\n<tr>\n<td width=\"121\">478702<\/td>\n<td width=\"121\">Diff\u00e9rence d\u2019\u00e9valuation sur jetons d\u00e9tenus (passif)<\/td>\n<td width=\"121\">7661<\/td>\n<td width=\"121\">Produits nets sur cessions de jetons<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<ul>\n<li>La comptabilisation des jetons \u00e9mis\u00a0: titres financiers, contrats financiers, prestations \u00e0 livrer\u2026<\/li>\n<\/ul>\n<h4>Les jetons \u00e9mis peuvent \u00eatre des utility tokens ou des security tokens. Il s\u2019agit\u00a0 :<\/h4>\n<ul>\n<li>D\u2019une dette remboursable (emprunts et dettes assimil\u00e9s) comptabilis\u00e9e sur la base du dernier cours au moment de la cl\u00f4ture. Des diff\u00e9rences d\u2019\u00e9valuation actif passif peuvent \u00eatre constat\u00e9es, et on passe une provision en cas de perte latente.<\/li>\n<li>De PCA (produits constat\u00e9s d\u2019avance) \u00e0 r\u00e9\u00e9valuer \u00e0 chaque cl\u00f4ture, d\u2019une prestation restant \u00e0 r\u00e9aliser, ou de bien(s) \u00e0 livrer.<\/li>\n<li>De produits d\u2019exploitation.<\/li>\n<li>Leur montant s&rsquo;\u00e9value selon le prix de souscription acquitt\u00e9 par le tiers souscripteur.<\/li>\n<li>Comptabilisation des jetons d\u00e9tenus.<\/li>\n<\/ul>\n<h4>V\u00e9rification de la nature des titres.<\/h4>\n<ul>\n<li>Lorsqu&rsquo;il s&rsquo;agit de contrats ou des titres financiers, la comptabilisation ne pr\u00e9sente pas de sp\u00e9cificit\u00e9 particuli\u00e8re.<\/li>\n<li>Dans le cas contraire, les jetons d\u00e9tenus sont des immobilisations incorporelles. Elles seront \u00e0 amortir ou \u00e0 d\u00e9pr\u00e9cier (selon le cas), si la soci\u00e9t\u00e9 veut les conserver.<\/li>\n<li>Pour la sp\u00e9culation sur les jetons d\u00e9tenus, la comptabilisation est particuli\u00e8re. On utilise en effet le compte 5202 \u00ab jetons d\u00e9tenus \u00bb, qui se rapproche de la comptabilisation des VMP (valeurs mobili\u00e8res de placement).<\/li>\n<li>Les gains et pertes sur cessions de jetons sont des charges et produits financiers.<\/li>\n<li>Enfin, lors du calcul de la valeur v\u00e9nale, d\u00e9termin\u00e9e \u00e0 la cl\u00f4ture de l\u2019exercice, la perte latente doit \u00eatre provisionn\u00e9e.<\/li>\n<\/ul>\n<h2><strong>La <\/strong><strong>fiscalit\u00e9 de la blockchain<\/strong><strong>\u00a0:<\/strong><\/h2>\n<p>Que faire lors de la vente d&rsquo;<strong>unit\u00e9s de compte virtuelles<\/strong> stock\u00e9es sur un support \u00e9lectronique (notamment les \u00ab\u00a0bitcoins\u00a0\u00bb) ?<\/p>\n<p>Lorsqu&rsquo;ils sont occasionnels, les gains tir\u00e9s de la vente s&rsquo;exposent \u00e0 l&rsquo;imp\u00f4t sur le revenu dans la cat\u00e9gorie des b\u00e9n\u00e9fices non commerciaux (BNC).<\/p>\n<p>Lorsque la valeur totale des reventes n\u2019exc\u00e8de pas 5 000\u20ac, les gains b\u00e9n\u00e9ficient d&rsquo;une exon\u00e9ration totale.<\/p>\n<p>Au contraire, si l&rsquo;activit\u00e9 s&rsquo;exerce \u00e0 titre habituel, elle rel\u00e8ve du r\u00e9gime d&rsquo;imposition des b\u00e9n\u00e9fices industriels et commerciaux (BIC).<\/p>\n<p>Par ailleurs, les unit\u00e9s de compte virtuelles stock\u00e9es sur un support \u00e9lectronique entrent dans l&rsquo;assiette de l&rsquo;imp\u00f4t de solidarit\u00e9 (ISF). Celle-ci est d\u00e9finie par l&rsquo;article 885 E du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI). Ces unit\u00e9s de compte doivent ainsi figurer dans la d\u00e9claration annuelle d&rsquo;ISF des redevables qui en poss\u00e8dent.<\/p>\n<p>Les transmissions \u00e0 titre gratuit d\u2019unit\u00e9s de compte virtuelles stock\u00e9es subissent les droits de mutation \u00e0 titre gratuit, sous r\u00e9serve de l\u2019application des conventions internationales.<\/p>\n<p>Pour plus d\u2019informations sur la blockchain et ses applications, retrouvez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/lintelligence-artificielle-et-la-comptabilite\/\">L\u2019intelligence artificielle (IA) au service de la comptabilit\u00e9<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/lico-lever-fonds-crypto-monnaie\/\">L\u2019ICO pour lever des fonds en crypto-monnaie<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/limposition-monnaies-virtuelles-bitcoin\/\">L\u2019imposition des monnaies virtuelles : le cas du Bitcoin<\/a><\/li>\n<li><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/non-fungible-tokens-nft-comptabilisation-et-fiscalite\/\" target=\"_self\" rel=\"noopener\">NFT (Jeton non fongible) : comptabilisation et fiscalit\u00e9<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/petit-lexique-des-startuppeurs\/\">Petit lexique des startuppeurs<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>La blockchain est une technologie de stockage et de transmission d\u2019informations, sans organe de contr\u00f4le. Techniquement, il s\u2019agit d\u2019une base de donn\u00e9es qui contient l\u2019historique de tous les \u00e9changes r\u00e9alis\u00e9s entre ses utilisateurs depuis sa cr\u00e9ation. Valoxy, cabinet d\u2019expertise comptable&#8230;<\/p>\n","protected":false},"author":1,"featured_media":27852,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-27850","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-it-marketing"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La blockchain | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"La blockchain est une technologie de stockage et de transmission d\u2019informations sans organe de contr\u00f4le.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/la-blockchain-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La blockchain | Blog Valoxy - 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