Giải thích sự kiện chịu thuế

Tax usually hinges on a 'taxable event' — a moment the law treats as you realizing value. Knowing which actions count is the difference between an accurate return and an accidental mistake.

Disposals are the classic taxable event. Selling Bitcoin for fiat, using it to pay for goods or services, and trading it for another cryptocurrency are all typically disposals — each realizes a capital gain or loss measured from your cost basis, even the crypto-to-crypto trade where no cash touches your bank account.

Earning Bitcoin is the other main category, usually taxed as income at its value when received: being paid a salary or invoice in Bitcoin, mining and staking rewards, and many airdrops or referral bonuses. The received value is income now, and typically becomes your cost basis for any future disposal.

Several common actions usually are NOT taxable: buying Bitcoin with cash and holding it, transferring it between wallets or accounts you control, and (in many places) gifting or donating below certain limits. 'Usually' is doing real work in that sentence — gifts, donations, and DeFi activities carry country-specific quirks worth checking.

Categories and exceptions vary by jurisdiction and change over time; this is educational information, not tax advice. Verify how your country classifies each event and consult a local professional for anything significant.