被回避的税源:加密资产可税性证成及税法治理  

The Evaded Tax Source: Crypto-asset Taxability Proofing and Tax Governance

作　　者：邓建鹏 李昂 DENG Jian-peng;LI Ang

机构地区：[1]中央财经大学法学院

出　　处：《河北学刊》2025年第2期181-194,共14页Hebei Academic Journal

摘　　要：随着区块链技术的成熟和应用推广,以比特币等加密资产为代表的去中心化数字经济发展态势如火如荼,刺激全球税收体系作出回应。但中国税法制度与实践对加密资产这一潜在税源展现出回避态度,可税性不明确、课税路径缺失等困境阻碍实践发展。税务部门可通过法律功能主义路径重构可税性理论,以规范性文件和税收法定原则提供合法性来源、以差异化制度需求支撑合理性基础、以收益计量税基的课税方案作为可行性依据,并进一步通过取得、流通环节二元区分,具体分析同质化与非同质化加密资产的课税对象类型、税目等税法要素,将加密资产纳入当前的增值税及所得税治理框架之中。As blockchain technology matures and applications continue to spread,the decentralised digital economy represented by crypto-asset such as Bitcoin is in full swing,stimulating the existing tax system to respond.However,China’s tax system and practice have shown an evasive attitude towards crypto-asset as a potential tax source,and dilemmas such as unclear taxability and missing tax paths have hindered the development of the practice.The theory of taxability is reconstructed through the path of legal functionalism,in which normative documents and the principle of tax law provide the source of legality,the differentiated institutional needs support the rationality basis,and the tax scheme of revenue measurement tax base serves as the feasibility basis.It further analyses the types of taxable objects,tax items and other elements of tax law for homogeneous and non-homogeneous crypto-asset through the binary distinction between acquisition and circulation,so as to incorporate crypto-asset into the current value-added tax(VAT)and income tax governance frameworks.

关 键 词：加密资产 数字经济 税法治理 税法 比特币 

分 类 号：D922.22[政治法律—经济法学]