美国加密数字货币的税收问题研究:从制度设计到纳税征管  

A Study on the Taxation of Cryptocurrencies in the United States:From Institutional Design to Tax Regulation

作　　者：张春燕[1] ZHANG Chun-yan(Department of International Law,China Foreign Affairs University,Beijing 100036,China)

机构地区：[1]外交学院国际法系,北京100036

出　　处：《税务与经济》2021年第6期14-22,共9页Taxation and Economy

基　　金：教育部人文社会科学研究一般项目(项目编号:18YJC820085);北京市社会科学基金青年项目(项目编号:17FXC025);中央高校基本科研业务费专项资金科研创新项目“国际贸易摩擦背景下的关税法律制度研究”。

摘　　要：作为全球金融体系最为发达的国家之一,美国的加密数字货币税制设计及纳税征管措施广受关注。自2014年发布第一份与加密数字货币相关的税收指南以来,美国国税局通过不断细化相关税收制度,加大税收监管力度等措施,已经形成了相对成熟的税制设计及征管经验,为我国以及其他国家和地区提供了对加密数字货币进行有效引导和税收监管的有益借鉴。As one of the most developed countries in the world with the most developed financial system,the US has drawn wide attention to its tax design and related tax regulation measures for cryptocurrency. Since publishing the first tax guidelines about virtual currencies in 2014,the Internal Revenue Service has refined the relevant tax system,stepping up efforts in supervising the taxation of cryptocurrencies. The US has formed relatively mature experiences in tax system design and tax regulation now. And it provides useful reference for China and other countries and regions to guide and tax cryptocurrencies.

关 键 词：加密数字货币 虚拟货币 税收制度 税收监管 

分 类 号：F810.42[经济管理—财政学]