论NFT数字艺术品交易的税法规制  

On the Regulation of Tax Law in NFT Digital Artwork Trade

作　　者：余鹏峰 张佳莉 

机构地区：[1]江西财经大学数字财税法治研究中心

出　　处：《税务研究》2023年第6期50-58,共9页

基　　金：国家社会科学基金青年项目“数字化转型下所得税反避税整体化研究”(项目编号:22CFX032);江西省社会科学基金青年项目“守成或创新:税法因应数字经济之道”(项目编号:21FX11)的阶段性研究成果。

摘　　要：非同质化通证(NFT)数字艺术品是区块链技术在艺术领域的具体运用,实践类型主要有NFT数字化艺术品、NFT数字许可作品及NFT数字衍生品三种。NFT与NFT数字艺术品的法律属性不尽相同,前者是一种权益凭证,后者是一组权利束,具有数字商品和虚拟财产的双重属性,其权利类型由交易实践所决定。NFT数字艺术品交易中存在的纳税主体确定困难、纳税客体定性模糊、纳税义务归属不明等问题,需结合交易实践和税法规范予以分析。将NFT数字艺术品交易解构为铸造、发行、转售三组法律关系,并以此为基础可有效解决交易中各方主体所得的税法定性难题。Non-fungible token(NFT)digital artwork is the specific application of blockchain technology in the field of art.There are three types in the practice:NFT digitized artworks,NFT digital licensed works and NFT digital derivatives.The legal characters of NFT and NFT digital art are different.The former is a type of certificate of right,while the latter is a bundle of rights.NFT digital artwork has the dual attributes of digital commodity and virtual property,and the specific type of rights is determined by trading practices.The problems in NFT digital artwork trading(e.g.,difficulty in determining the subject of taxation,ambiguity in defining the object of taxation and unclear attribution of tax obligations)need to be analyzed through combining the trading practice with the tax law norms.The NFT digital artwork transaction can be deconstructed into three groups of legal relations:minting,issuing and reselling.On this basis,the difficult problems(i.e.,how to determine the income of each subject in the transaction)can be solved effectively.

关 键 词：数字艺术品 区块链 数字商品 数字资产 税法规制 

分 类 号：D922.22[政治法律—经济法学] F812.42[政治法律—法学]