虚拟财产征税问题研究

Research on Taxation of Virtual Property

我国税法目前尚未针对虚拟财产设立征税制度,学界对此问题亦缺少关注,司法实践呼唤着尽快填补税法领域的这一空白,将虚拟财产纳入征税范围。通过对虚拟财产征税问题进行研究,提出通过修改完善税法,明确将虚拟财产纳入征税范围,以完善税法的调控力度。通过分析如何确定对虚拟财产进行征税的征税依据、征税对象以及应纳税额的问题,提出了完善虚拟财产征税的税务处理建议。

The tax system on virtual property has not been established in China, and it is seldom concerned in academic circle. Judicial practice appeals to fill the gap in this filed as soon as possible and put virtual property into extension of taxation. Through research on the taxation of virtual property, this paper proposes to put the virtual property in the extension of taxation by amending tax law in order to perfect the control of tax law. Based on the analysis of how to ensure the taxation purposes, object and taxes for virtual property, the paper presents some measures for perfecting taxation of virtual property.