论税务行政中虚拟财产的可税性

Research on the Taxability of Virtual Property in Tax Administration

虚拟财产可税性问题的实质是社会财富分配机制更迭与税收法律制度赓续之间的再平衡。为实现虚拟财产课税的理论支撑与制度安排,应回归到虚拟财产的核心属性层面也即财产属性进行讨论,摆脱虚拟财产物权抑或债权的立场预设,在实用主义的场域中明确虚拟财产的范畴与类型,进而实现从课税事实发现到税法规范适用的跳跃。在司法审判的实践中确认税务行政介入的具体路径,提炼虚拟财产的不同类别与具体样态,以此达成税法与其他部门法虚拟财产概念或者类型的共享,避免不同规范间规则的互相抵牾,并据此为虚拟财产课税的税收征管提供路径参考,使具有经济价值与交易价值的虚拟财产可以被识别、承认、保护并纳入税务行政秩序之中,进而克服民法中虚拟财产概念在功能与效用上的局限性,实现虚拟财产与税收法律制度的有序对接。

The essence of the issue of virtual property's taxability is the rebalance between the change of social wealth distribution mechanism and the continuity of tax legal system.In order to realize the theoretical support and institutional arrangement of virtual property taxation,we should return to the core attribute of virtual property for discussion,get rid of the presupposition of virtual property right or creditor's right,and clarify the category and type of virtual property in the field of pragmatism,so as to realize the leap from tax fact discovery to tax law application.In the practice of judicial trial,the specific path of tax administration’s intervention is identified,different categories and specific forms of virtual property are refined,so as to achieve the sharing of the concept or type of virtual property between tax law and other department laws and to avoid the contradiction between different norms.Through this way,we can provide a reference for the taxation and tax management of virtual property,so that the virtual property with economic value and transaction value can be identified,protected and incorporated into the tax administration order.Therefore,we can overcome the limitations of the concept of virtual property in civil law in terms of function and utility,and realize the orderly integration of virtual property and tax legal system.