数字资产税收治理的国际比较与优化路径

An International Comparative Study on Digital Asset Tax Governance and China's Optimization Approach

数字经济的快速发展促进了各种基于数字技术产业的大发展,数字资产应运而生。数字资产交易因其全新的交易对象及交易形式对传统税收政策和税收治理体系提出新挑战。当前我国还存在数字资产价值评估存在困难、数字资产税收治理相关法律法规尚待完善、数字资产跨境所得税收管辖权存在争议、数字资产税收治理存在信息不对称现象等方面的问题,本文通过借鉴域外一些国家数字资产税收治理的实践及经验,提出制定数字资产课税整体改革方案、完善数字资产法律法规、强化数字资产税收监管、加强数字资产税收合作和信息共享等优化我国数字资产税收治理的政策建议。

The rapid development of the digital economy has promoted the great development of various industries based on digital technology,and digital assets have emerged.Digital asset trading poses new challenges to traditional tax policies and tax governance systems due to its new transaction objects and forms.At present,there are still problems in China,such as difficulties in the evaluation of the digital assets'value,the laws and regulations related to the tax governance of digital assets need to be improved,the disputes over the tax jurisdictions of cross-border digital asset income,and information asymmetry in tax governance of digital assets.By referring to the practice and experience of tax governance of digital assets in selected countries,the paper puts forward relevant suggestions on improving the tax governance of digital assets,including developing the overall reform scheme of digital asset taxation,improving relevant laws and regulations,enhancing tax supervision on digital assets,and strengthening tax cooperation and information sharing of digital assets.