虚拟货币交易的税收征管国际经验及启示  

The International Enlightenment for Virtual Money Trading of Tax Collection and Supervision

作　　者：王许寨[1] 

机构地区：[1]海南大学应用科技学院

出　　处：《财会通讯（中）》2016年第8期122-126,129,共5页Communication of Finance and Accounting

基　　金：2015年度海南大学青年基金项目(项目编号:qnjj1525)阶段性研究成果

摘　　要：网络虚拟货币交易的迅猛发展导致对虚拟交易的税收征管成为关注热点。本文首先分析网络虚拟货币的内涵,搜集了各部委就网络虚拟货币交易进行税收监管的相关法律法规,并分别就其税收征管意义作了一定的阐述。然后分析美国、英国、澳大利亚和日本四国当局就网络虚拟货币交易征税的官方文件。最后深入探讨我国虚拟货币交易征税可能面临的问题并提出相应建议。Rapid development of trading in Internet Virtual Money(IVM) leads tax collection and supervision to be a hot topic.This paper firstly clarified the definitions of IVM,collecting the laws and rules issued by Chinese government in the domain of tax collection and supervision for IVM,and analyzing their meanings based on tax regulation.Then,this paper made detailed explanations for the official guidance issued by four countries' authorities- USA,UK,Australian and Japan.Finally,after deeply discussed the reality of tax collection for IVM in China,this paper raised certain suggestions.

关 键 词：虚拟货币交易 税收征管 互联网金融 

分 类 号：F811.4[经济管理—财政学]