元宇宙空间内税收征管的现实困境与应对路径  

Realistic Dilemma of Tax Collection in Metaverse Space and the Path of Response

作　　者：樊书钰 张馨 FAN Shu-yu;ZHANG Xin(Law School,Xinjiang University of Finance and Economics,Urumqi 830012)

机构地区：[1]新疆财经大学法学院

出　　处：《财务与金融》2022年第6期1-7,共7页Accounting and Finance

摘　　要：元宇宙为经济发展带来了无限可能,复杂多元的新型经济活动使得大量财富在元宇宙空间内涌聚。在元宇宙发展如火如荼的形势下,税收不应因为行为模式和交易方式的变更而缺席元宇宙空间。数字货币治理的执法刚性不足以及新型创作模式和非同质化代币兴起所伴生的应税所得难题,致使元宇宙空间内的税收征管遭遇阻碍。本文将数字人民币与智能合约技术纳入元宇宙运行之中,以防范数字货币带来的税收征管风险,并在法律层面对应税所得的种类、税率及征收缴纳方式予以明确,以补足元宇宙内税收征管顶层设计的“相对空白”,共同助力元宇宙未来财税体系的构建。The metavers has brought infinite possibilities for economic development.The complex and diversified new economic activities make a large amount of wealth in the metavers.With the development of the metavers in full swing,taxation should not be absent from the metavers due to the change of behavior pattern and transaction mode.The inflexible law enforcement of digital currency governance and the taxable income problems associated with the rise of new creation modes and non-fungible tokens have hindered the tax collection and administration in the metaverse space.In this paper,digital RMB and smart contract technology are included into the operation of the metavers to prevent tax collection and management risks brought by digital currency,and the types,tax rates and ways of collection and payment of taxable income are clearly defined at the legal level,so as to make up the"relative blank"in the top-level design of tax collection and administratio in the metavers,and jointly help the construction of the future fiscal and tax system in the metavers.

关 键 词：元宇宙 税收征管 数字货币 虚拟财产 应税所得 

分 类 号：F830[经济管理—金融学]